Form DPT-4: Complete Guide to Statement of Deposits Existing at Commencement of Companies Act 2013
What is Form DPT-4?
Form DPT-4 is a one-time web form filed by a company to furnish a statement of deposits accepted before the commencement of the Companies Act, 2013, where the amount of such deposits or any interest thereon remains unpaid or unclaimed as on the date of commencement of the Act. It is governed by Section 74(1) of the Companies Act, 2013 read with Rule 20 of the Companies (Acceptance of Deposits) Rules, 2014.
This form was to be filed within three months from 1 April 2014 (the date of commencement of the relevant provisions of the Companies Act, 2013), i.e., by 30 June 2014.
Important: DPT-4 is a legacy one-time filing. It is no longer a recurring compliance obligation. However, companies that failed to file within the prescribed time can still file it with applicable additional fees.
OPC Restriction: CIN of a One Person Company (OPC) cannot be entered in DPT-4.
Purpose of DPT-4
When the Companies Act, 2013 came into force, companies that had outstanding deposits accepted under the older Companies Act, 1956 (or other applicable law) were required to:
- File a statement of all such outstanding deposits in DPT-4 within 3 months of commencement
- Repay such deposits within 1 year from the date of commencement of the Act (or from the date the deposits became due, whichever was earlier)
DPT-4 was the mechanism to declare these pre-existing deposits to the RoC.
Important Checkpoints Before Filing
- Register on MCA portal before filing
- Company must be registered with MCA and have a valid and approved CIN
- OPC cannot file DPT-4
- DSC must be registered on MCA portal against the correct DIN/DPIN/PAN/Membership number
- Signing authority must have valid and non-expired/non-revoked DSC and an approved DIN/DPIN or valid PAN/Membership number
- For resubmission: note that DPT-4 is processed in STP mode — there is no provision for resubmission
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 “Statement regarding deposits existing on the commencement of the Act (DPT-4)”
- Enter CIN 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
Option 2: Via MCA Search Bar
Search for “DPT-4” 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 is not completed in time.
Field-Level Instructions
Field 1(a): CIN
- Company users: auto-populated
- Professional users: searchable by company name
- Other business users: dropdown of associated CINs
- OPC CIN cannot be entered
Field 5: Total Deposits Outstanding as on Commencement of Act
Field 5(a): Amount (in INR)
- Enter the total amount of outstanding deposits
- Must equal the sum of all amounts entered in Field 6 (breakdown by category)
Field 5(b): Number of Depositors
- Enter the total number of depositors with outstanding deposits
Field 6: Details of Total Deposits by Category
Enter the deposit details broken down under the following heads:
| Category | Description |
|---|---|
| Deposits due but not paid | Matured deposits not yet paid to depositors |
| Interest due thereon but not paid | Interest on matured deposits not yet paid |
| Deposits due but not claimed | Matured deposits not claimed by depositors |
| Interest due thereon but not claimed | Interest on matured deposits not claimed |
| Deposits not yet due for repayment | Deposits that have not yet matured |
The sum of all amounts in Field 6 must equal the total amount in Field 5(a).
Field 7: Deposits Due for Repayment in Next Three Months
- Enter details of deposits maturing within the next three months from the date of filing
Field 8: Arrangements Made for Repayment
- Enter details of arrangements the company has made for repaying deposits that are due
Mandatory Attachments
| Attachment | Format | Size Limit | Mandatory? |
|---|---|---|---|
| Auditor’s Certificate | PDF or JPG | 2 MB | Mandatory |
| List of Depositors | Excel only | Up to 40 MB | Mandatory |
| Optional attachments (up to 5) | PDF, JPG, or Excel | 2 MB (PDF/JPG) / 40 MB (Excel) | Optional |
Total submission size: up to 50 MB
The List of Depositors must be submitted in the prescribed Excel template (refer to Annexure A of the official instruction kit). The template includes details such as depositor name, address, deposit amount, maturity date, etc.
Signing Requirements
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 | Valid membership number |
Fee Structure
Filing was due within 3 months from 1 April 2014 (i.e., by 30 June 2014).
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 15 days | 1× normal fee |
| More than 15 days 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 |
Note: DPT-4 has a finer delay fee slab starting from 15 days (unlike most other forms that start at 30 days).
Processing Mode
DPT-4 is processed in STP (Straight Through Processing) mode — it is taken on record electronically without any further manual processing.
There is no provision for resubmission of DPT-4. Ensure all particulars, especially the List of Depositors and amounts, are accurate before submitting.
DPT-3 vs DPT-4: Key Differences
| Parameter | DPT-3 | DPT-4 |
|---|---|---|
| Nature | Annual recurring filing | One-time legacy filing |
| Governing provision | Rules 16 & 16A | Section 74(1) read with Rule 20 |
| Period covered | As on 31st March each year | Deposits existing before 1 April 2014 |
| Due date | 30th June every year | Within 3 months of 1 April 2014 |
| Auditor sign-off | Yes (Statutory Auditor) | Yes (Auditor’s Certificate as attachment) |
| Processing | Non-STP (for deposit returns) / STP (for non-deposit transactions) | STP only |
| Resubmission | Available (for Non-STP filings) | Not available |
| OPC applicability | Applicable | Not applicable |
Useful Links
Frequently Asked Questions (FAQs)
Q1. Is DPT-4 still required to be filed today? DPT-4 was a one-time filing due by 30 June 2014. Companies that failed to file it in time can still do so with substantial additional fees (up to 12× normal fee for delays beyond 180 days). However, it is no longer a routine annual compliance requirement.
Q2. Can an OPC file DPT-4? No. OPCs cannot file DPT-4. The form explicitly restricts entry of an OPC’s CIN.
Q3. What is the purpose of the List of Depositors attachment? The List of Depositors must be submitted in the prescribed Excel template and must contain individual depositor details — name, address, amount, interest, maturity date, etc. It is a mandatory attachment and can be up to 40 MB in size.
Q4. Does DPT-4 require an auditor’s certificate? Yes. An auditor’s certificate is a mandatory attachment to DPT-4.
Q5. Can DPT-4 be resubmitted if errors are found after filing? No. DPT-4 is processed in STP mode and there is no resubmission facility. All information must be verified carefully before submission.
Q6. What is the consequence of not repaying pre-commencement deposits after filing DPT-4? Under Section 74(2) of the Companies Act, 2013, if a company fails to repay the deposit within the prescribed period, the depositor or the company may apply to the Tribunal for appropriate orders, and the company may be liable for penalties.
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.