Form DPT-3: Complete Guide to Return of Deposits on MCA Portal
Form DPT-3 is the web form used by companies to file the Return of Deposits with the Registrar of Companies (RoC). It is governed by Rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014.
DPT-3 serves two distinct purposes:
Annual Return of Deposits — Every company (other than a government company) that has accepted deposits must file DPT-3 on or before 30th June every year, furnishing all information as on 31st March of that year, duly audited by the company’s auditor.
One-Time Return — A one-time return of outstanding receipts of money or loans received by a company but not considered as deposits (in terms of Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014) covering the period from 1 April 2014 to 31 March 2019, to be filed within 90 days from 31 March 2019.
Government companies are exempt from filing DPT-3.
Purpose Options in DPT-3
When filing DPT-3, the user must select one of the following purposes:
| Purpose | Filing Deadline |
|---|---|
| Return of Deposits | 30th June every year |
| Particulars of transactions not considered as deposit (Rule 2(1)(c)) | 30th June every year |
| Return of Deposit and Particulars of transactions not considered as deposit | 30th June every year |
| One-time return for outstanding money/loans not considered as deposits (1 Apr 2014 – 31 Mar 2019) | Within 90 days from 31 March 2019 |
Who Must File DPT-3?
Any company other than a government company that:
- Has accepted deposits from the public or members
- Has outstanding money or loans not considered as deposits under Rule 2(1)(c)
Private companies cannot accept deposits from the public — Field 7 (‘Whether deposits accepted from public’) cannot be set to ‘Yes’ for private companies.
Important Checkpoints Before Filing
- Register on MCA portal before filing
- Company must be registered with MCA and have a valid CIN
- Signatories must have an approved DIN, valid PAN, or valid membership number
- Business user must be associated with the company or authorised to e-file on its behalf
- DSC must be registered on MCA portal against the correct DIN/PAN/Membership number
- DSC must be valid, non-expired, and non-revoked
- The form must not be signed by a Director/Manager/CS/CEO/CFO in respect of whom Form DIR-12/32 is pending for processing
- DIN must not be flagged for disqualification
- No other DPT-3 should already have been filed for the same financial year (Field 8(a))
- Amounts in the webform must match with the List of Depositors attachment
Step-by-Step Filing Process
Option 1: Via MCA Services Menu
- Login to MCA portal
- Go to MCA Services → E-Filing → Company Forms Download
- Navigate to “Deposits related filings”
- Access “Form No. DPT-3 (Return of deposits)”
- Enter Company Information
- Fill up the application
- Optionally save as draft (enabled after entering CIN)
- Submit the webform
- Note the SRN generated
- Affix DSC on the generated PDF
- Upload DSC-affixed PDF on MCA portal (within 15 days of SRN generation)
- Pay Fees within 7 days of successful PDF upload, or due date + 2 days, whichever is earlier
- Receive acknowledgement email
Option 2: Via MCA Search Bar
Search for “DPT-3” on the MCA homepage and proceed from Step 3 above.
SRN Cancellation: SRN is cancelled if DSC-affixed PDF is not uploaded within 15 days, or payment not completed in time.
Resubmission Process
Option 1 — Via Dashboard:
- Login → Application History → Deposits related filings
- Select DPT-3 with status ‘Resubmission Required’
- Fill, submit, affix DSC, and upload within 15 days of BO marking resubmission
Option 2 — Via Notification Email:
- Click the link in the resubmission email
- Login, fill, submit, affix DSC, and upload
Daily SMS and email reminders are sent if DSC-affixed PDF is not uploaded within 24 hours of SRN update, for up to 15 days.
Note: Resubmission is not available for STP-mode filings (one-time return and particulars of non-deposit transactions).
Field-Level Instructions
Field 1: CIN
- Company users: auto-populated
- Professional users: searchable by company name
- Other business users: dropdown of associated CINs
Field 3: Purpose of the Form
- Select one option from the radio buttons
- Only one purpose can be selected per filing
Field 5: Whether the Company is a Government Company
- Select ‘Yes’ or ‘No’
- If the selection does not match MCA records, an informational message is displayed
Field 7: Whether Deposits Accepted from Public
- Enabled and mandatory only for ‘Return of Deposit’ or ‘Return of Deposit and particulars…’ purposes
- Cannot be ‘Yes’ for private companies
Field 8(a): Period for Which Return is Being Filed
- Must be 31st March only — no other date is accepted
Field 8(b): Date of Issue of Advertisement or Circular
- Mandatory if period is on or after 1 April 2014 (for deposit return purposes)
- Optional for private companies
- Must be ≤ system date and > incorporation date
- Must be ≥ date in GNL-1 application (if SRN of GNL form for DPT-1 is provided in Field 17)
Field 8(c): Date of Expiry of Validity of Advertisement or Circular
- Must be ≥ date in Field 8(b)
- Optional for private companies
Field 10(a): Total Number of Deposit Holders as on 1st April
- Must be ≥ 0
Field 10(b): Total Number of Deposit Holders at End of Financial Year
- Must be ≥ 0
Fields 12(a) and 12(b): Matured/Unclaimed/Unpaid Deposits
- Both must be ≥ 0
- Must be ≤ balance of deposits outstanding at end of year (Field 11(e))
Fields 13(a): Deposits Maturing on or Before 31st March (Next Year and Year After)
- Must be ≥ 0 and ≤ Field 11(e) (balance of deposits outstanding)
Field 14: SRN of CHG-1 / CHG-9
- Mandatory if secured deposits (Field 11(c)(i)) are greater than zero
- Must be a valid SRN of CHG-1 or CHG-9 associated with the company’s CIN
Field 16(c): Date of Obtaining Credit Rating
- Mandatory if deposits accepted from public (‘Yes’ in Field 7)
- Must not be > system date
- Must not be older than 12 months from the date of filing
Mandatory Attachments
| Attachment | Mandatory? | Condition |
|---|---|---|
| Copy of trust deed | Mandatory | If SRN of CHG-1/CHG-9 is provided in Field 14 |
| List of depositors (Excel format) | Mandatory | If balance of deposits outstanding (Field 11(e)) > 0 |
| Optional attachments (up to 5) | Optional | — |
- Format: PDF or JPG; max 2 MB per file; total up to 10 MB
Signing Requirements
Statutory Auditor Declaration
- The statutory auditor must provide a declaration regarding particulars of deposits and liquid assets
- Designation is pre-filled as ‘Chartered Accountant’
- Only membership number is accepted (not COP number)
Company Officer Declaration
- Board resolution number and date (date must be ≤ system date and ≥ incorporation date)
- Signed by: Director / Manager / CS / CEO / CFO
| Designation | Identifier Required |
|---|---|
| Director | Approved DIN |
| Manager / CEO / CFO | Approved DIN or valid income tax PAN |
| Company Secretary | Membership number (for non-Section 8 companies); membership number or PAN (for Section 8 companies) |
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without Share Capital: ₹200
Additional (Delay) Fee
| Period of Delay | Fee Applicable |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 days up to 60 days | 4× normal fee |
| More than 60 days up to 90 days | 6× normal fee |
| More than 90 days up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
| Purpose Selected | Processing Mode |
|---|---|
| Return of Deposits | Non-STP — manual review by RoC |
| Return of Deposit and Particulars of non-deposit transactions | Non-STP — manual review |
| One-time return (Rule 2(1)(c)) | STP — taken on record electronically; no resubmission |
| Particulars of transactions not considered as deposit (Rule 2(1)(c)) | STP — taken on record electronically; no resubmission |
For STP-mode filings, ensure all particulars are correct before submission — there is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Is DPT-3 an annual filing? Yes. The Return of Deposits must be filed every year on or before 30th June, furnishing information as on 31st March of that year. Even companies with nil deposits during the year may need to file if they have outstanding balances or non-deposit transactions to disclose.
Q2. Can a private company accept deposits from the public? No. A private company cannot accept deposits from the public. Field 7 (‘Whether deposits have been accepted from public’) cannot be set to ‘Yes’ for private companies.
Q3. What is the one-time return in DPT-3? The one-time return was a special filing requirement for outstanding money or loans received between 1 April 2014 and 31 March 2019 that were not considered deposits under Rule 2(1)(c). It was to be filed within 90 days of 31 March 2019.
Q4. What happens if the amounts in the form don’t match the List of Depositors attachment? The form will be rejected or flagged during processing. The amounts entered in the webform must exactly match the amounts in the List of Depositors Excel attachment.
Q5. Is credit rating mandatory for DPT-3? A credit rating date (Field 16(c)) is mandatory only if the company has accepted deposits from the public (Field 7 = ‘Yes’). The credit rating must not be older than 12 months from the date of filing.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India (updated: 11 April 2023). While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.