Every Company shall file a periodic return (annual return) which will give the details of particulars of transactions which are not considered as deposits as per Rule 2(1)(c) of the Rules upto March 31 of the year by 30th June of every year. Disclosure of all oustanding money or loan is required to be given along with details.
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Scope of Work:
1. Preparation of E-form DPT-3
2. Filing of e-form DPT-3
The DPT-3 form is a mandatory filing required under the Companies Act, 2013. It pertains to the disclosure of deposits by companies and is an essential document for ensuring transparency in the management of deposits. Let’s break down everything you need to know about DPT-3 filing, compliance, penalties, and much more.
DPT-3 is an e-form filed by companies to disclose the details of their outstanding deposits, as mandated by the Ministry of Corporate Affairs (MCA). The form is used to report the deposits held by the company in the form of deposits or any amounts which are treated as deposits under the provisions of the Companies Act.
This form serves two purposes:
To disclose the deposits accepted by the company.
To ensure that the company adheres to the rules concerning the acceptance of deposits and is not in violation of any applicable laws.
The filing of the DPT-3 form is required for companies that have:
Accepted deposits from shareholders, public, or any other parties, which need to be disclosed.
Companies that have outstanding amounts that are treated as deposits (whether they are deposits or loans).
In the DPT-3 form, companies are required to disclose details like:
The number of deposits accepted by the company.
Amount of deposits outstanding at the end of the financial year.
The type of deposits (whether secured or unsecured).
Interest rates applicable on the deposits.
Maturity periods of the deposits.
The guarantees and collaterals provided (if any).
Private and Public Companies: Any company, whether a private limited company or public limited company, that accepts deposits must file the DPT-3 form to comply with the regulations.
Non-Banking Financial Companies (NBFCs): These companies also need to comply with the DPT-3 filing requirements, as they usually accept public deposits.
Other Companies with Deposits: If a company has outstanding loans or deposits as per the Companies Act definition, it must file the form.
The due date for filing DPT-3 is:
Once every year, by 30th June for the previous financial year (April to March).
This filing should reflect the position of the company’s outstanding deposits as of the end of the financial year.
To file the DPT-3 form electronically, follow these steps:
Log in to the MCA portal: Visit the Ministry of Corporate Affairs (MCA) official website and log in using your credentials.
Access DPT-3 form: Navigate to the 'MCA Services' section and select the 'e-Forms' option. Search for DPT-3 and open the form.
Fill in the details: Enter all the necessary information about the deposits, such as the amount, maturity, interest rate, etc.
Submit the form: After filling the form, submit it online, making sure all required information is correct.
Pay the fee: The filing may require a nominal fee to complete the process.
Receive acknowledgment: Once submitted, you’ll receive a confirmation acknowledgment from the MCA.
The company must ensure that the declaration within the DPT-3 form is accurate. It is a self-declaration stating that:
All the deposits have been disclosed as per the rules under the Companies Act.
The company is in compliance with all necessary provisions related to the acceptance of deposits.
This declaration is important to confirm that the company has adhered to the regulations laid out by the Ministry of Corporate Affairs (MCA).
For companies required to file DPT-3, it’s often mandatory to obtain a DPT-3 Audit Report. This report is an independent verification of the company's deposit records and is signed off by a chartered accountant. The auditor ensures:
That the company has accurately reported all deposits.
There are no discrepancies or violations related to deposit management.
The company has complied with the laws governing deposits.
Failure to file the DPT-3 form within the specified timeline can result in penalties for the company. The penalties can include:
A penalty of Rs. 5,000 for late filing of the form.
If the delay extends further, the penalty can rise to Rs. 50,000, with additional fines of Rs. 1,000 per day until the form is filed.
Non-compliance may also result in legal action, including fines for the company’s officers, especially if there is negligence or willful default in filing the DPT-3 form.
Late DPT-3 filing can lead to serious penalties because non-compliance creates unfavorable consequences with regulatory bodies. Repeated offenses with non-disclosure may result in severe penalties which could include enhanced fees along with legal consequences and director disqualification.
By enabling digital reporting through DPT-3 all deposit-related details become electronically accessible for better regulatory authority transparency. Digital reporting of DPT-3 enables streamlined regulatory activities by validating that every company upholds legal requirements while documenting their financial activities.
Companies must file the DPT-3 form for maintaining transparent financial compliance regarding their deposited funds. All companies need to submit their DPT-3 form containing details about outstanding deposits before the June 30 deadline each year. Failure to submit the required information according to this requirement leads to substantial legal penalties.
Companies which file their DPT-3 information through the electronic process both correctly and promptly will maintain advantageous positions with regulatory bodies and prevent penalties. Through the DPT-3 form the Ministry of Corporate Affairs tracks companies' deposits and maintains guaranteed transparency and security in deposit practices across the industry.
DPT-3 filing refers to the mandatory filing of the Return of Deposits and Debentures form with the Ministry of Corporate Affairs in India. It requires companies to disclose information about outstanding loans, deposits, and debentures issued by the company.
All companies incorporated under the Companies Act, 2013, including private limited companies, public limited companies, and one-person companies (OPCs), are required to file the DPT-3 form annually.
The DPT-3 form requires companies to provide details about outstanding loans, deposits, and debentures, including the amount, interest rate, maturity date, security details, and other relevant information.
Yes, DPT-3 filing is mandatory for all eligible companies. Failure to comply with the filing requirements may result in penalties or legal consequences.
The due date for DPT-3 filing refers to the deadline by which companies must submit their Return of Deposits and Debentures form to the Ministry of Corporate Affairs. The DPT-3 form should be filed annually with the Registrar of Companies (RoC) June 30 every year.
Non-compliance with DPT-3 filing requirements may lead to penalties and legal consequences. Companies and their responsible officers may face fines for failing to submit the form within the specified deadline or providing incorrect or incomplete information.
The DPT-3 form can be downloaded from the official website of the Ministry of Corporate Affairs' official website or the government's designated portal for company filings. It is necessary to have the correct and latest version of the form for accurate submission.
The process for DPT-3 filing involves gathering the required information about outstanding loans, deposits, and debentures, completing the DPT-3 form accurately, and submitting it within the specified deadline. It is advisable to seek professional assistance from chartered accountants or company secretaries to ensure a smooth and compliant filing process.
Certain criteria or exemptions may apply to DPT-3 filing. Certain types of companies, such as banking companies and non-banking financial companies (NBFCs), may have specific exemptions or different filing requirements. It is important to refer to the relevant laws and guidelines to determine if your company qualifies for any exemptions based on specific circumstances or business activities.
The Ministry of Corporate Affairs may, in certain circumstances, provide extensions or relaxations for filing deadlines. It is advisable to monitor official announcements and notifications from the Ministry for any such updates.