• MCA vide its General Circular No 05 dated 12th April 2019 has stated  Filing of One Time return in DPT-3 form.
• As per Rule 16A(3) of the Companies (Acceptance of Deposit) Rules,2014 "every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause(c) of sub-rule 1 of rule 2 from the 01st April 2014 to the date of publication of the notification in the Official Gazette, as specified in form DPT-3 within ninety days from the date of said publication of this notification along with the fee as provided in the Companies (Registration Offices and Fees) Rules, 2014. It may also be noted that data on deposits should be filed up to 31st March 2019 (as opposed to 22nd January 2019 which was originally indicated in the said Rule). The rule change is being issued separately.
• MCA has notified that the due date for filing of one time return by companies in form DPT 3 stands extended upto 29 June 2019 (i.e. 90 Days from 31 March 2019), as against the earlier notified deadline of 90 days from 22 Jan. 2019.
• It may be noted that on 22 Jan. 2019 the MCA has amended Rule 16A(3) of the Companies (Acceptance of Deposits) Rules, 2014, mandating every company (other than Government company) to file a one-time return of outstanding receipt of money or loan (not considered as deposits) from 1 April, 2014 till that date, in Form DPT 3 (along with applicable fee) within ninety days from the date of publication of said notification.
• Later on 30 April 2019 the MCA has further amended the Rule 16A (3) of the Companies (Acceptance of Deposits) Rules, 2014. Now every such company is required to file one time return in Form DPT 3 within 90 days from 31 March 2019 (i.e. latest by 29 June 2019), along with applicable fee.

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