DPT-3: who files the return of deposits, what it covers and the late fee
Most private companies never take a public deposit, yet most still owe a DPT-3. The form also covers ordinary loans, and that is the part people miss.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
Every company other than a government company files Form DPT-3 with the Registrar by 30 June each year, giving figures as on 31 March. It reports deposits, and also money received that the rules do not treat as a deposit, such as loans from directors or banks. Filing late costs 2 to 12 times the normal filing fee.
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Who has to file
The return is filed under rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014. It applies to private and public companies alike. Government companies are outside it.
The form has three purposes, and you pick the one that fits:
| Purpose | When it applies |
|---|---|
| Return of deposit | The company holds deposits |
| Particulars of transactions not considered as deposit | The company holds loans or advances that the rules exclude from deposits |
| Both | The company holds both |
A private company cannot report deposits from the public: the form does not allow it.
What counts as a transaction that is not a deposit
Rule 2(1)(c) lists receipts that are not deposits. They still go in DPT-3 if they are outstanding on 31 March. The ones most companies have:
- loans from banks and financial institutions;
- loans from other companies;
- loans from directors, given out of their own funds;
- share application money waiting for allotment;
- advances from customers for goods or services.
This is why a small company whose only borrowing is a loan from its director still has a DPT-3 to file.
The date and the figures
| Due date | 30 June every year |
|---|---|
| Figures as on | 31 March of that year |
| For FY 2025-26 | Was due 30 June 2026 |
| For FY 2026-27 | 30 June 2027 |
| Deposits | Figures audited by the company’s auditor, with the auditor’s declaration |
Close the books for 31 March before you start. The amounts in DPT-3 should match the borrowings in the audited balance sheet filed later in AOC-4.
Late fee
The normal filing fee depends on the company’s nominal share capital, and the additional fee is a multiple of it:
| Nominal share capital | Normal fee |
|---|---|
| Less than ₹1 lakh | ₹200 |
| ₹1 lakh to ₹4,99,999 | ₹300 |
| ₹5 lakh to ₹24,99,999 | ₹400 |
| ₹25 lakh to ₹99,99,999 | ₹500 |
| ₹1 crore or more | ₹600 |
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2 times the normal fee |
| More than 30 and up to 60 days | 4 times |
| More than 60 and up to 90 days | 6 times |
| More than 90 and up to 180 days | 10 times |
| More than 180 days | 12 times |
Example. A company with ₹1 lakh share capital pays a normal fee of ₹300. Filing DPT-3 100 days late costs ₹300 plus 10 times ₹300: ₹3,300. Filing a year late costs ₹3,900.
Penalty beyond the fee
Rule 21 provides that a company that contravenes the deposit rules, and every officer in default, can be fined up to ₹5,000, and up to ₹500 for every day the contravention continues.
Taking money that is a deposit without following the Act is a far more serious matter. If you are unsure whether a receipt is a loan or a deposit, settle that before 31 March, not in June.
Before you file: a short checklist
- List every loan and advance outstanding on 31 March, with the lender.
- For each director loan, keep the director’s written declaration that it is from own funds.
- Check share application money: has it been allotted or refunded in time?
- Match the totals to the trial balance.
- Get the auditor’s certificate where deposits are reported.
DPT-3 is included in our annual compliance plan for private limited companies.
Frequently asked questions
What is the due date for DPT-3?
30 June every year, with figures as on 31 March of that year. DPT-3 for FY 2026-27 is due on 30 June 2027.
Does a private company with no deposits have to file DPT-3?
Yes, if it has loans or advances outstanding on 31 March that the rules exclude from deposits, such as a director loan or a bank loan. These are reported as transactions not considered as deposit.
Is a loan from a director reported in DPT-3?
Yes. A loan from a director out of own funds is not a deposit, but it is reported in DPT-3 if it is outstanding on 31 March.
What is the late fee for DPT-3?
An additional fee of 2 times the normal filing fee for a delay up to 30 days, rising to 12 times beyond 180 days. The normal fee is ₹200 to ₹600 depending on share capital.
Are government companies required to file DPT-3?
No. The return applies to every company other than a government company.
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Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
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