DPT-3 Filing: Return of Deposits, Due Date, Late Fee
DPT-3 return of deposits guide: who files, deposit vs exempt loans under Rule 2(1)(c), 30 June due date, auditor role, MCA fee and late-fee table, examples.
DPT-3 is the annual return of deposits that every company other than a government company files with the MCA under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, reporting both deposits and money received that is not a deposit, such as director and inter-corporate loans. It is due on or before 30 June with figures as on 31 March, audited by the company's auditor, and late filing costs 2 to 12 times the normal fee.
The most common mistake is skipping DPT-3 because "we don't take deposits". Most filers are private companies that have never accepted a deposit but do have an unsecured loan from a director or a group company. This guide explains who files, how to classify each balance, the fees and the steps, as the position stands in October 2026.
Who must file DPT-3?
Every company other than a government company, including private companies and OPCs, that has outstanding receipts of money or loans covered by the Deposit Rules at 31 March. That includes actual deposits and amounts excluded from the definition of deposit by Rule 2(1)(c). A company whose balance sheet shows no loans, advances or other receipts of money at all generally has nothing to report.
| Outstanding at 31 March | Deposit? | Report in DPT-3? |
|---|---|---|
| Loan from a director with written declaration that it is not from borrowed funds | No | Yes, as not considered as deposit |
| Loan from a relative of a director of a private company, with declaration | No | Yes, as not considered as deposit |
| Loan from another company | No | Yes, as not considered as deposit |
| Term loan or overdraft from a bank | No | Yes, as not considered as deposit |
| Customer advance not adjusted within 365 days | Yes, unless an exception applies | Yes |
| Share application money not allotted within 60 days and not refunded within 15 days after that | Yes | Yes |
| Deposits from members under Section 73(2) | Yes | Yes, with depositor details |
| No loans or receipts of money outstanding | Nothing to report | Generally not required |
Deposit vs exempt: Rule 2(1)(c) in plain words
Rule 2(1)(c) defines deposit widely as any receipt of money by way of deposit or loan, and then lists exclusions. The ones that matter most for private and unlisted companies are:
| Exclusion | Condition to keep it outside "deposit" |
|---|---|
| Loans from banks, financial institutions and NBFCs | Received from a banking company, public financial institution or similar lender |
| Amounts from other companies | Any loan or deposit received from another company (inter-corporate loan) |
| Loans from directors | Director gives a written declaration, at the time of giving the money, that it is not out of borrowed funds |
| Loans from relatives of directors | Private companies only, with the same declaration |
| Share application money | Shares allotted within 60 days, or money refunded within 15 days after that |
| Advances for goods or services | Appropriated against supply within 365 days of receipt |
| Security deposits for contracts | Received for performance of a contract for goods or services |
| Secured debentures and bonds | Within the conditions on security in the rule |
| Convertible notes of a startup | A single tranche of ₹25 lakh or more, convertible or repayable within 10 years |
| Employee security deposits | Non-interest-bearing and not more than the employee's annual salary |
An excluded amount is still reported in DPT-3, in the part for particulars of transactions not considered as deposits. Exempt does not mean invisible.
Due date: 30 June, figures as on 31 March
DPT-3 is filed on or before 30 June every year with information as on 31 March of that year. For the year ended 31 March 2026, the due date was 30 June 2026, so a return still pending in October 2026 is already over 90 days late. For the year ending 31 March 2027, the return will be due on or before 30 June 2027.
Auditor's role
Rule 16 requires the information in the return to be duly audited by the company's auditor. The form carries the statutory auditor's declaration on particulars of deposits and liquid assets, with the auditor's membership number. Where the company accepts deposits, an auditor's certificate on the figures is attached. In practice, DPT-3 is prepared after the books are closed so the figures match the audited balance sheet.
DPT-3 fee and late fee
| Nominal share capital | Normal MCA fee |
|---|---|
| Below ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
| Company without share capital | ₹200 |
| Delay after 30 June | Additional fee |
|---|---|
| Up to 30 days | 2 times the normal fee |
| 31 to 60 days | 4 times |
| 61 to 90 days | 6 times |
| 91 to 180 days | 10 times |
| More than 180 days | 12 times |
Source: Companies (Registration Offices and Fees) Rules, 2014 and the MCA instruction kit for DPT-3. The amount on the MCA challan at the time of filing is final. Our DPT-3 filing service starts at ₹2,699 per return plus GST and MCA fees, and includes classification of every balance and auditor coordination.
Step-by-step DPT-3 filing
- Step 1 — Pull the 31 March balances of every loan, advance and other receipt of money from the trial balance and ledgers.
- Step 2 — Classify each item as a deposit or an exclusion under Rule 2(1)(c), noting the clause.
- Step 3 — Choose the purpose of the form: return of deposit; return of deposit and particulars not considered as deposit; or only particulars of transactions not considered as deposit.
- Step 4 — Collect declarations from director lenders and pass a board resolution authorising the signatory.
- Step 5 — Statutory auditor verifies the particulars of deposits and liquid assets.
- Step 6 — File on the MCA portal, sign with DSC and pay the fee. A return of only non-deposit particulars is processed in straight-through mode and cannot be fixed by resubmission, so check before signing.
Documents checklist
- Audited balance sheet or trial balance as on 31 March
- Unsecured loan ledger with lender name, PAN, date and amount
- Declarations from director (and relative) lenders that funds are not borrowed
- Loan agreements or board resolutions for inter-corporate loans
- Bank and NBFC sanction letters
- Customer advance ageing as on 31 March
- Share application money received and allotment dates
- Board resolution authorising a director or CS to sign
- Statutory auditor's name and membership number
- Depositor list, trust deed and credit rating, if deposits are accepted
Worked examples
Example 1: director loan
A private company receives ₹12 lakh from its director in August 2025. The director signs a declaration, at the time of lending, that the money is not borrowed. At 31 March 2026 the loan is outstanding. It is not a deposit, but it is reported in DPT-3 as a transaction not considered as deposit. Without the declaration, the same loan would be a deposit, which a private company can accept only from members under Section 73(2) with its conditions.
Example 2: inter-corporate loan
The same company borrows ₹30 lakh from its holding company. Money received from another company is excluded from deposit, so no declaration is needed, but the balance is reported in DPT-3. The lender separately checks its own Section 186 limits.
Example 3: customer advance
A machinery maker receives a ₹5 lakh advance on 1 February 2025 for an order, and the machine is still undelivered on 31 March 2026, more than 365 days later. Unless another exception applies, the advance becomes a deposit and must be reported as such. Adjusting it within 365 days, or refunding it, keeps it outside.
Example 4: fee and late fee
The company has ₹10 lakh nominal share capital, so the normal fee is ₹400. If it files the 31 March 2026 return on 20 October 2026, the delay is 112 days, which falls in the 91 to 180 day band: the additional fee is 10 times, or ₹4,000. Filing after 27 December 2026 moves it to 12 times.
Illustrative scenarios. Fees follow the MCA fee rules in force in October 2026.
Common DPT-3 mistakes
- Not filing because the company "has no deposits", when it has director or inter-corporate loans
- Taking a director loan without the written declaration that it is not borrowed money
- Treating a loan from a director's relative as exempt in a public company (the relative exclusion is for private companies)
- Leaving out customer advances older than 365 days
- Holding share application money beyond 60 days without allotment or refund
- Figures that do not match the audited balance sheet
- Choosing the wrong form purpose; a straight-through filing cannot be resubmitted
- Filing only once the auditor signs the accounts in autumn, after the 30 June date has passed
DPT-3 sits alongside AOC-4, MGT-7 and DIR-3 KYC in the year-end set. See our Pvt Ltd annual compliance checklist and the compliance calendar for the full sequence, or add it to ROC annual compliance.
Frequently asked questions
Q: What is DPT-3 filing?
A: DPT-3 is the return of deposits filed with the MCA under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It reports deposits and, separately, money received that is not treated as a deposit, such as loans from directors, other companies or banks. The figures are as on 31 March and audited by the company's auditor.
Q: What is the due date of DPT-3 for FY 2025-26?
A: For figures as on 31 March 2026, DPT-3 was due on or before 30 June 2026. A return filed later attracts an additional fee of 2 to 12 times the normal fee, depending on the delay. The return for 31 March 2027 will be due on or before 30 June 2027.
Q: Is DPT-3 mandatory for private limited companies?
A: Yes, if the company has outstanding loans or other receipts of money covered by the Deposit Rules at 31 March, including exempt ones like director or inter-corporate loans. Private companies and OPCs are not exempt. A company with no such balances at all generally has nothing to report.
Q: Is DPT-3 required for a loan from a director?
A: Yes. A director's loan is not a deposit if the director declares in writing that the money is not borrowed, but it is still reported in DPT-3 as a transaction not considered as deposit. Get the declaration when the money is received, not at year-end.
Q: What is the late fee for DPT-3?
A: The additional fee is a multiple of the normal fee: 2 times for a delay up to 30 days, 4 times for 31 to 60 days, 6 times for 61 to 90 days, 10 times for 91 to 180 days and 12 times beyond 180 days. The normal fee ranges from ₹200 to ₹600 by nominal share capital.
Q: Is an auditor's certificate required for DPT-3?
A: Rule 16 requires the return to be duly audited by the company's auditor, and the form carries the statutory auditor's declaration with membership number. Where deposits are accepted, an auditor's certificate on the figures is attached. We coordinate with your auditor so figures match the audited balance sheet.
Q: Is an advance from a customer a deposit?
A: Not if it is received for goods or services and adjusted against supply within 365 days. If it stays unadjusted beyond 365 days and no other exception applies, it becomes a deposit and must be reported as one in DPT-3. Refund or adjust old advances before year-end.
Q: Does an inter-corporate loan need to be shown in DPT-3?
A: Yes. Money received from another company is excluded from the definition of deposit, so it needs no depositor compliance, but the outstanding balance at 31 March is still reported in DPT-3 under particulars of transactions not considered as deposits.
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