Return of Deposits under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 for Delhi, Gurugram, Noida and Ghaziabad Companies
File DPT-3 for your NCR company with every director loan, group-company loan and customer advance classified correctly, the figures tied to the audited balance sheet, and the return in before 30 June. Professional fee from Rs 2,699 per filing, excluding GST and MCA fees.
| Item | Position for Delhi NCR |
|---|---|
| Governing law | Section 73, Companies Act, 2013 and Rule 16, Companies (Acceptance of Deposits) Rules, 2014 |
| Who files | Every company other than a government company with deposits or money not treated as deposits outstanding |
| Due date | On or before 30 June, with figures as on 31 March |
| Audit | Particulars audited by the company's auditor, with the auditor's declaration in the form |
| Registrar | ROC NCT of Delhi-I or Delhi-II, ROC Haryana or ROC Uttar Pradesh-II, Noida, by registered office |
| Late filing | Additional fee of 2 to 12 times the normal fee |
| Penalty exposure | Adjudication by the jurisdictional ROC; Section 450 penalty used for DPT-3 defaults |
| Our professional fee | From Rs 2,699 per filing, excluding GST and MCA fees |
The name misleads. DPT-3 is called the return of deposits, but the companies that file it in Delhi NCR are mostly private companies that have never taken a deposit in the legal sense. They file because the form also asks for particulars of money received that is not treated as a deposit, and almost every closely held company has some.
Think of the usual NCR balance sheet. A Gurugram IT services company funded by its founders through director loans. A Noida electronics distributor carrying an inter-corporate loan from a group company. A Karol Bagh or Chandni Chowk trading company holding customer advances against orders. An Okhla or Faridabad manufacturer with a bank term loan and an overdraft. None of these is a deposit, but each is reported in DPT-3 as a transaction not considered as a deposit.
The form therefore has a classification job at its heart. Each amount outstanding at 31 March is either a deposit, which a private company can accept only from members under Section 73(2) and subject to conditions, or an exempt receipt under one of the clauses of Rule 2(1)(c). Getting that sorting right is most of the work. The national rules are set out on our DPT-3 filing page and in the DPT-3 guide.
| Registered office | Registrar of Companies | Regional Director |
|---|---|---|
| South, South West, New Delhi, South East and East Delhi | ROC NCT of Delhi-I, Delhi | RD (Northern Region-I), New Delhi |
| Central, West, North, North West, North East Delhi and Shahdara | ROC NCT of Delhi-II, Delhi | RD (Northern Region-I), New Delhi |
| Gurugram, Faridabad and the rest of Haryana | ROC Haryana, Chandigarh | RD (Northern Region-II), Chandigarh |
| Noida, Greater Noida and Ghaziabad | ROC Uttar Pradesh-II, Noida | RD (Northern Region-I), New Delhi |
DPT-3 is filed on the MCA portal and the portal routes it by CIN, so you do not choose the Registrar. What changed on 16 February 2026 is who reads the file and who adjudicates a default. Before that date, Haryana companies sat with ROC Delhi and western Uttar Pradesh companies with ROC Kanpur. A Gurugram company that missed DPT-3 for the year to 31 March 2025 may now receive its show-cause notice from ROC Haryana at Chandigarh, not from Delhi.
Mapping per the MCA reorganisation effective 16 February 2026, announced in the Press Information Bureau release of 31 December 2025. We confirm the district against the company master data before filing.
| Outstanding at 31 March | Deposit? | How it appears in DPT-3 |
|---|---|---|
| Loan from a director, with written declaration that it is not borrowed money | No | Not considered as deposit |
| Loan from a relative of a director of a private company, with declaration | No | Not considered as deposit |
| Loan from another company, including a group company | No | Not considered as deposit |
| Bank or financial institution loan | No | Not considered as deposit |
| Customer advance adjusted against supply within 365 days | No | Not considered as deposit |
| Customer advance not adjusted within 365 days | Yes, unless another exception applies | Reported, and a compliance problem |
| Share application money not allotted within 60 days or refunded within 15 days after that | Yes | Reported, and a compliance problem |
| Deposit from members accepted under Section 73(2) | Yes | Return of deposits with depositor details |
The form offers three purposes: return of deposits, return of deposits with particulars of transactions not considered as deposits, or only those particulars. Most NCR private companies use the third. A return of only non-deposit particulars is processed in straight-through mode, so an error cannot be corrected by resubmission. That is why the classification is finished before the form is opened.
We take the trial balance and loan ledgers and list every amount received and outstanding at the year end.
Each item is matched to a Rule 2(1)(c) clause or flagged as a deposit. Old customer advances and unallotted share money are the two items we test most closely.
Missing director declarations, unallotted share money and stale advances are raised with you before filing, so the return does not record a breach that could have been avoided.
Your statutory auditor verifies the particulars. If your audit is with us or with an auditor we work with, this is scheduled alongside the year-end audit.
The board-authorised signatory signs with DSC, the fee is paid, and the challan and SRN are shared for your statutory records.
| Stage | Indicative time | Depends on |
|---|---|---|
| Ledger review and classification | 1 - 2 business days | Quality of the loan and advance ledgers |
| Declarations and resolution | 1 - 2 business days | Directors signing on time |
| Auditor verification | Varies | Your auditor's schedule |
| Filing on the MCA portal | 1 business day | DSC and portal availability |
Indicative service timelines. Most single-year returns are filed within 3 - 5 business days of complete documents.
| Nominal share capital | Normal MCA fee |
|---|---|
| Below Rs 1 lakh | Rs 200 |
| Rs 1 lakh to below Rs 5 lakh | Rs 300 |
| Rs 5 lakh to below Rs 25 lakh | Rs 400 |
| Rs 25 lakh to below Rs 1 crore | Rs 500 |
| Rs 1 crore or more | Rs 600 |
| Company without share capital | Rs 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 fee on the MCA challan at filing is final.
| Plan | Professional fee | Covers |
|---|---|---|
| Starter | From Rs 2,699 | Classification of receipts, director declarations, board resolution, auditor coordination, one DPT-3 |
| Standard | On quote | Starter plus companies holding member deposits under Section 73(2), depositor lists and liquid assets |
| Pro | On quote | Backlog of earlier years, reconciliation with audited accounts, additional fee working, remediation of receipts wrongly treated |
All plans exclude GST. MCA fees are paid at actuals. The statutory auditor's certification is billed by the auditor unless agreed otherwise. Payment: 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A late DPT-3 costs money in two separate ways, and NCR companies tend to notice only the first.
The additional fee is automatic. The portal charges it on the challan when you file late, rising from twice the normal fee to twelve times. For a company with Rs 10 lakh nominal capital, a return filed in October for the year to 31 March is in the 10 times band, so Rs 4,000 instead of Rs 400. Unpleasant, but small.
Penalty is a different track. Rule 21 of the Deposit Rules provides a fine of up to Rs 5,000, and up to Rs 500 a day for a continuing contravention, where the Act provides no other punishment. Registrars have also adjudicated non-filing of DPT-3 under Section 450, which carries a penalty of Rs 10,000 on the company and on each officer in default, plus Rs 1,000 a day for a continuing default, up to Rs 2 lakh for the company and Rs 50,000 for an officer. Adjudication orders are issued by the jurisdictional ROC acting as adjudicating officer.
The practical lesson for a Delhi, Gurugram or Noida company: file late rather than not at all, and file correctly. A return that wrongly records a customer advance or unallotted share money as a deposit can invite questions under Section 73 that are far more serious than the filing default.
| Date | What happens |
|---|---|
| 31 March | Balances of loans, advances and receipts frozen for the return |
| April - June | Director declarations refreshed, advances older than 365 days reviewed, auditor verification |
| 30 June | DPT-3 due |
| September - October | Audited accounts adopted at the AGM, AOC-4 and MGT-7 follow |
| Any time in the year | Declaration taken before a new director loan is received |
Because DPT-3 falls due before many NCR companies finish their statutory audit, the auditor's verification of the particulars is often the bottleneck. Closing the loan ledgers in April lets the auditor verify them early, ahead of the full audit. DPT-3 can be bundled with our annual compliance or ROC compliance AMC so it is never the forgotten form.
| DPT-3 | AOC-4 | MGT-7 / MGT-7A | |
|---|---|---|---|
| What it reports | Deposits and receipts not treated as deposits | Financial statements | Annual return of the company |
| Due | 30 June | Within 30 days of the AGM | Within 60 days of the AGM |
| Auditor involvement | Particulars audited by the auditor | Audited financial statements | Not audited |
| Basis date | 31 March | Financial year end | Financial year end |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP, working with NCR clients from our Delhi office at 04, Malook Singh Marg, Arjun Nagar, Krishan Nagar, Delhi 110051. DPT-3 is a short form, but the classification behind it needs a CA's reading of the ledgers and a CS's reading of the Deposit Rules.
| Reference | Relevance |
|---|---|
| Section 73, Companies Act, 2013 | Prohibition on acceptance of deposits except as permitted |
| Rule 2(1)(c), Companies (Acceptance of Deposits) Rules, 2014 | Amounts not treated as deposits |
| Rule 16 | Return of deposits by 30 June, audited by the auditor |
| Rule 21 | Fine up to Rs 5,000, and Rs 500 a day for continuing contravention |
| Section 450 with Section 454 | General penalty and adjudication by the Registrar |
| MCA reorganisation effective 16 February 2026 | Delhi-I, Delhi-II, Haryana and Noida registrars |
Authority sources: Ministry of Corporate Affairs at mca.gov.in and the Press Information Bureau release of 31 December 2025 on new ROCs and Regional Directorates.
A Faridabad auto components company with Rs 50 lakh nominal capital came to us in October with DPT-3 unfiled for two years. Its books showed a director loan, a loan from a sister company in Noida and a bank cash credit. The director had never signed a declaration. We took the declaration for the current loan, classified all three items as not considered as deposits, and filed both returns with the additional fee: 12 times the Rs 500 normal fee for the older year and 10 times for the recent one. The company now files DPT-3 in June with its annual compliance, and any later notice will come from ROC Haryana, its registrar since February 2026.
Illustrative scenario based on typical file patterns. Not a named client engagement.
In Delhi NCR we also handle auditor appointment, public limited company registration and OPC registration. For a new company in Delhi, see private limited company registration in Delhi. Questions: contact us.
Yes. A director loan with a written declaration that the money is not out of borrowed funds is not a deposit, but it is reported in DPT-3 as a transaction not considered as a deposit. Every company other than a government company with such amounts outstanding at 31 March files the return by 30 June.
ROC Uttar Pradesh-II at Noida, created on 16 February 2026 out of ROC Kanpur for the westernmost districts of Uttar Pradesh. The return is filed on the MCA portal and routed by CIN, but any query or adjudication for a Noida or Ghaziabad company now comes from the Noida registrar.
By the district of the registered office. South, South West, New Delhi, South East and East Delhi are with ROC NCT of Delhi-I. Central, West, North, North West, North East Delhi and Shahdara are with ROC NCT of Delhi-II. We confirm it from the company master data on the MCA portal.
DPT-3 is due on or before 30 June with figures as on 31 March. After that the portal charges an additional fee of 2, 4, 6, 10 or 12 times the normal fee depending on the delay. Separately, the ROC can adjudicate a penalty for the default, so filing late is far better than not filing.
Rule 21 of the Deposit Rules provides a fine of up to Rs 5,000 and Rs 500 a day for a continuing contravention. Registrars have also adjudicated DPT-3 defaults under Section 450, which carries Rs 10,000 on the company and each officer in default plus Rs 1,000 a day, capped at Rs 2 lakh for the company and Rs 50,000 for an officer.
Rule 16 requires the information in the return to be audited by the company's auditor, and the form carries the auditor's declaration with membership details. Since DPT-3 is due before many NCR audits close, we ask the auditor to verify the loan ledgers early in the year.
Not if they are adjusted against goods or services within 365 days of receipt. An advance that stays unadjusted beyond 365 days becomes a deposit unless another exception applies, which a private company generally cannot accept. We list advances by date so stale ones are dealt with before 31 March.
Yes. Each missed year is filed separately with the additional fee for its delay, which will usually be 12 times the normal fee for older years. Filing the backlog reduces continuing exposure, and we reconcile each return to the audited balance sheet of that year.
Review and classification of receipts outstanding at 31 March, director declarations, the board resolution, coordination with the statutory auditor and filing one DPT-3. Member deposits and backlog years are quoted separately. Fees exclude GST and MCA fees. Payment is 50% upfront and 50% on delivery.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Ministry of Corporate Affairs, PIB: MCA sets up new Regional Directorates and ROCs
Canonical: https://corporatewalla.com/delhi-ncr/dpt-3-filing
