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 30 days | 2x the normal fee |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x (no upper band — it stays 12x indefinitely) |
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.
Primary sources
The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:
- General Clauses Act, 1897 — section 9 (commencement and termination of time)
- Companies Act, 2013 — full text (India Code)
- MCA — company forms and downloads
- MCA — official portal
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 notifications or circulars issued since — 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.