Return of deposits under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
Most Kolkata private companies run on money from directors, group companies and banks, and nearly all of it has to be reported in DPT-3 even though none of it is a deposit. We classify every loan and receipt outstanding at 31 March, line it up with your auditor and file the return against your company's ROC, Kolkata-I or Kolkata-II, before 30 June. Professional fee from Rs 2,699 per return, excluding GST and MCA fees.
| Item | Position for a Kolkata company |
|---|---|
| Who files | Every company other than a government company with loans or money received covered by the Deposit Rules |
| Rule | Rule 16, Companies (Acceptance of Deposits) Rules, 2014 |
| Due date | On or before 30 June, figures as on 31 March |
| Registrar | ROC Kolkata-I (Kolkata district and Sikkim) or ROC Kolkata-II (rest of West Bengal) |
| Audit | Information duly audited by the company's statutory auditor |
| Normal MCA fee | Rs 200 to Rs 600 by nominal share capital |
| Late filing | Additional fee of 2, 4, 6, 10 or 12 times the normal fee |
| Penalty adjudication | Your ROC under Section 454; appeal to the Regional Director, Eastern Region |
The name of the form misleads people. Directors of a family company in Burrabazar or a steel trading company on Brabourne Road tell us they never took deposits, so DPT-3 does not apply. It usually does. The return covers deposits and, separately, every receipt of money that the rules exclude from the definition of deposit.
The typical Kolkata balance sheet shows exactly those exclusions: unsecured loans from directors and their relatives, funds moved between group companies, a cash credit limit from a bank, and advances from customers. Each of these is reported in DPT-3 as a transaction not considered as a deposit. A company with none of them outstanding on 31 March generally has nothing to report, but that is the exception, not the rule.
The form also forces a decision that many companies have not made on paper: whether each director loan was supported by a written declaration that the money was not borrowed. Without it, the loan is not exempt, and the problem is no longer a missed return but money accepted in breach of Section 73.
ROC Kolkata was split into two offices on 16 February 2026, and the return is filed against your company's own registrar on the MCA portal.
| Registered office | Registrar |
|---|---|
| Kolkata district, for example Park Street, Dalhousie, Burrabazar, Lake Town or Behala | ROC Kolkata-I |
| Salt Lake, New Town, Howrah, Hooghly, the 24 Parganas and the rest of West Bengal | ROC Kolkata-II |
| Sikkim | ROC Kolkata-I |
Both offices sit in Kolkata and accept filings only through the MCA portal. The split matters later: an adjudication notice for a missed or wrong DPT-3 comes from the registrar that holds your file, and the appeal goes to the Regional Director, Eastern Region, Kolkata.
| Item outstanding at 31 March | Deposit? | How it is reported |
|---|---|---|
| Loan from a director with a written not-borrowed declaration | No | Not considered as deposit |
| Loan from a director's relative, in a private company, with declaration | No | Not considered as deposit |
| Loan from a group or other company | No | Not considered as deposit |
| Cash credit, overdraft or term loan from a bank | No | Not considered as deposit |
| Customer advance not adjusted within 365 days | Yes, unless an exception applies | Reported, and needs correction |
| Share application money not allotted within 60 days or refunded within 15 days after that | Yes | Reported, and needs correction |
| Deposits from members under Section 73(2) | Yes | Return of deposits with depositor details |
Loans from relatives are where private and public companies part ways. A relative's loan is exempt only in a private company. A Kolkata public company, listed or unlisted, cannot rely on that exemption. See public limited company registration in Kolkata if you are considering the conversion.
You send the trial balance and loan ledgers. We list every loan, advance and receipt of money outstanding at year end.
Each balance is matched to a deposit or to the exemption clause in Rule 2(1)(c) that covers it.
Missing director declarations and board approvals for inter-corporate loans are identified before the auditor sees the file.
Your statutory auditor checks the particulars against the audited balance sheet. Many Kolkata companies use a small local audit firm; we send that firm a ready working file.
Return of deposits, return of deposits plus non-deposit particulars, or only non-deposit particulars. A return of only non-deposit particulars is processed in straight-through mode and cannot be fixed by resubmission.
We file on the MCA portal with DSC, pay the fee and send you the challan and SRN.
| Stage | Time | Depends on |
|---|---|---|
| Classification and working file | 2 - 3 business days | Ledgers and declarations |
| Auditor check | 1 - 2 business days | Your auditor's availability |
| Filing | Same day once approved | DSC and MCA portal |
Indicative service timelines. Plan DPT-3 alongside the year-end audit so it goes in before 30 June.
| 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 challan generated at filing is final.
| Plan | Professional fee | Covers |
|---|---|---|
| Starter | From Rs 2,699 | One return: classification, declarations, board resolution, auditor coordination and filing |
| Standard | On quote | Companies with member deposits under Section 73(2), depositor list, liquid assets and trust deed details |
| Pro | On quote | Backlog of earlier years, reconciliation to audited balance sheets and additional fee working |
All plans exclude GST. MCA fees are paid at actuals and shown separately on your invoice. The statutory auditor bills for its certification unless agreed otherwise.
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.
| Exemption | Condition that must be met |
|---|---|
| Director loan | Written declaration at the time of the loan that it is not out of borrowed funds, disclosed in the board's report |
| Relative of a director | Private companies only, with the same declaration |
| Inter-corporate loan | Received from another company |
| Customer advance | Adjusted against goods or services within 365 days |
| Share application money | Allotted within 60 days, or refunded within 15 days after that |
| Bank and financial institution loans | From a banking company, the State Bank of India or a notified financial institution |
Trading companies in the city often carry large customer advances against bulk orders. An advance that stays on the books beyond 365 days without the goods being supplied becomes a deposit, and a private company cannot simply keep it. Our working file flags these by age so you can supply, refund or document an exception before 31 March.
| Default | Consequence |
|---|---|
| Late DPT-3 | Additional fee of 2 to 12 times the normal fee |
| Return not filed or filed incorrectly | Penalty under Section 450: Rs 10,000, plus Rs 1,000 a day for a continuing default, capped at Rs 2 lakh for the company and Rs 50,000 for each officer |
| Deposits accepted in breach of Section 73 | Separate and heavier consequences under Section 76A |
Adjudication orders for DPT-3 defaults are issued by the company's registrar under Section 454, so a Kolkata company receives its notice from ROC Kolkata-I or Kolkata-II. Officers have to pay their share of the penalty personally. An appeal against the order lies to the Regional Director, Eastern Region, Kolkata, within 60 days.
| DPT-3 | AOC-4 | MGT-7 / MGT-7A | |
|---|---|---|---|
| What it reports | Deposits and non-deposit loans at 31 March | Financial statements | Annual return |
| Due | 30 June | Within 30 days of the AGM | Within 60 days of the AGM |
| Auditor role | Particulars audited | Audited statements attached | Certified by a CS in the cases required |
| Kolkata registrar | ROC Kolkata-I or II | ROC Kolkata-I or II | ROC Kolkata-I or II |
Because DPT-3 falls before the AGM season, it is the filing most often forgotten. We add it to the annual compliance calendar so the year-end set is planned together.
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Lake Town, Kolkata 700055. We have supported 2,500+ companies across our practice, and Kolkata family businesses are a large part of our daily work.
| Reference | Relevance |
|---|---|
| Sections 73 and 76, Companies Act, 2013 | Acceptance of deposits |
| Rule 2(1)(c), Companies (Acceptance of Deposits) Rules, 2014 | Amounts not treated as deposits |
| Rule 16 | Return of deposits in DPT-3, audited, by 30 June |
| Section 450 and Section 454 | Penalty and its adjudication by the ROC |
| Companies (Registration Offices and Fees) Rules, 2014 | Normal and additional fees |
Authority sources: Ministry of Corporate Affairs at mca.gov.in and the PIB release on the new RD and ROC offices from 16 February 2026.
A private company in the tea trade, with Rs 20 lakh nominal capital and its office near Dalhousie, came to us in mid-August. On 31 March it had loans from two directors, a loan from a director's brother, funds from a group company and a bank cash credit. It had not filed DPT-3 because it had no deposits. Two of the three family loans had declarations on file; the third did not. We filed the return reporting all five items as non-deposits, worked the additional fee for the delay at four times the normal Rs 400 fee, and set up declarations for every new family loan going forward.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Auditor Appointment in Kolkata, Public Limited Company Registration in Kolkata and Private Limited Company Closure in Kolkata. Nationally: DPT-3 filing, annual compliance for private limited companies and our DPT-3 return of deposits guide.
The registrar that holds the company's file. A registered office in Kolkata district files against ROC Kolkata-I, which also covers Sikkim. An office in Salt Lake, New Town, Howrah or elsewhere in West Bengal files against ROC Kolkata-II. The split took effect on 16 February 2026.
Yes. A director loan backed by a written declaration that it is not borrowed money is not a deposit, but it is still reported in DPT-3 as a transaction not considered as a deposit. Without the declaration, the loan is not exempt at all.
On or before 30 June each year, with information as on 31 March. The date is the same across India. For the year ended 31 March 2026 it was 30 June 2026, and for the year ending 31 March 2027 it will be 30 June 2027.
No. The relative's loan exemption applies only to private companies. In a public company, listed or unlisted, a loan from a director's relative has to be examined as a possible deposit.
Our professional fee starts at Rs 2,699 per return plus GST. The MCA normal fee is Rs 200 to Rs 600 depending on nominal share capital, and a late return attracts an additional fee of 2 to 12 times that. Your auditor bills its certification separately unless agreed.
Apart from the additional fee, the registrar can adjudicate a penalty under Section 450: Rs 10,000, plus Rs 1,000 for each day the default continues, capped at Rs 2 lakh for the company and Rs 50,000 for each officer in default.
To the Regional Director, Eastern Region, Kolkata, within 60 days of receiving the order from ROC Kolkata-I or Kolkata-II. The default itself still has to be made good by filing the return.
Rule 16 requires the information to be duly audited by the company's auditor, and the form carries the auditor's declaration on particulars of deposits and liquid assets. We prepare the working file so your auditor can check it against the audited balance sheet quickly.
Yes. An advance against goods or services is exempt only if it is adjusted within 365 days. Older advances become deposits unless an exception applies, which is common in bulk trading. They should be supplied against, refunded or documented before year end.
Yes. Each year's return is filed with its own additional fee, reconciled to that year's audited balance sheet. See our DPT-3 filing page for the full fee table.
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Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Ministry of Corporate Affairs, PIB: new RD and ROC offices from 16 February 2026
Canonical: https://corporatewalla.com/kolkata/dpt-3-filing
