Form DPT-3 is the annual return every company (except government companies, banks, RBI-registered NBFCs and housing finance companies) files to report deposits and money received that is not treated as a deposit — director loans, inter-corporate borrowings, bank loans, customer advances — outstanding as on 31 March. It is due by 30 June each year.
For FY 2025-26 the base due date was 30 June 2026, and MCA waived additional fees up to 31 July 2026 after the 5 June data-centre outage (Circular 02/2026). From 1 August 2026, late filings attract additional fees. If yours is pending, CapEasy files DPT-3 end to end.
Who must file DPT-3 — and who is exempt
- Every company with deposits or exempted-deposit receipts outstanding on 31 March — private, public, OPC, small or large.
- Exempt: government companies, banking companies, RBI-registered NBFCs and NHB-registered housing finance companies.
- "Exempted deposits" covers most routine funding: loans from directors (with the usual declaration), inter-corporate loans, bank and financial-institution borrowings, share-subscription advances, and customer advances held up to 365 days. These are reportable in DPT-3 even though they are not deposits.
- Nothing outstanding on 31 March? A nil DPT-3 is not mandatory — many companies file one voluntarily as good practice, but the law does not require it.
Documents and details required
- Financial figures as on 31 March (net worth fields) — audited where the audit is done, otherwise per the latest available accounts.
- Category-wise breakup of outstanding amounts — principal plus accrued interest — across the exempted-deposit categories.
- Auditor’s certificate — only when reporting actual deposits (form purposes 2 or 4). The typical private-company return of exempted deposits alone does not need it.
- Copy of the trust deed or charge instrument, and a list of depositors, where actual deposits exist.
Government fee for DPT-3
The normal fee follows the standard authorised-capital slab:
| Authorised share capital | Normal filing fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 – ₹4,99,999 | ₹300 |
| ₹5,00,000 – ₹24,99,999 | ₹400 |
| ₹25,00,000 – ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
Penalty for late or missed filing
Late filing attracts the standard additional-fee ladder (2x to 12x of the normal fee by delay). Non-filing is costlier: Rule 21 provides a fine up to ₹5,000 on the company and officers plus ₹500 per day of continuing default — and if amounts turn out to be actual deposits accepted in contravention, section 73/76A exposure starts at ₹1 crore for the company.
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x the normal fee |
| 16 – 30 days | 2x |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x |
How to file DPT-3 on MCA V3
- Log in to MCA V3 as a Business User with the signatory’s DSC associated.
- Open MCA Services → Company e-Filing → Form DPT-3 and enter the CIN to pre-fill.
- Choose the correct purpose — for most companies, the annual return of exempted deposits (button 3).
- Enter net-worth figures and the category-wise outstanding amounts as on 31 March.
- Attach the auditor’s certificate, trust deed or charge instrument only where actual deposits apply.
- Affix the DSC, submit, and pay against the SRN promptly.
- Save the SRN and challan; track status under My Applications.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.