MCA Form DPT-3: Filing Return of Deposit to Registrar of Company (ROC)

MCA Form DPT-3: Filing Return of Deposit to Registrar of Company (ROC). Section and Rule Number
DPT-3 is required to be filed under rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014 which are reproduced for your reference.  
Purpose
Every company other than the Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.
Form DPT-3 shall be used for filing returns of deposits or particulars of transactions not considered as deposits or both by every company other than the Government company.
Every company other than a Government company shall file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April 2014 to 31st March 2019, as specified in Form DPT-3 within ninety days from 31st March 2019 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014]
Key Information:
The Form is available on the MCA version 3.
DPT-3 webform shall be processed in a non-STP mode in case the purpose of filing the form is either ‘Return of Deposits’ or ‘Return of deposit and particulars of transactions by a company not considered as a deposit.
This webform shall be processed in STP mode in case purpose of filing the form is either ‘Onetime Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014’ or ‘Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014’ and this webform shall be taken on record through electronic mode without any further processing. Ensure that all particulars in the web form are correct. There is no provision for resubmission of this webform.
Documents Required:

Auditor’s certificate – Mandatory if the purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as a deposit’ is selected.

Copy of trust deed – Mandatory if the company has a trust deed and details of same are mentioned in the form.

Copy of instrument creating charge – Mandatory, if the company has a trust deed and details of same, are mentioned in the form.

List of depositors - List of deposits matured, cheques issued but not yet cleared to be shown separately – Mandatory if the company has a balance of deposits outstanding at the end of the year.

Details of liquid assets

Optional attachment, if any.

Timeline
Every company other than the Government company to which these rules apply, shall on or before the 30th day of June, of every year.
Fees

Nominal Share Capital

Fee applicable

Less than 1,00,000

Rupees 200 per document

1,00,000 to 4,99,999

Rupees 300 per document

5,00,000 to 24,99,999

Rupees 400 per document

25,00,000 to 99,99,999

Rupees 500 per document

1,00,00,000 or more

Rupees 600 per document

Important checkpoints while filling up the web form.

Please read the instructions and guidelines carefully before filling out online application forms.

Please attach the required mandatory supporting documents in the specified format only.

Please ensure that the applicant of the webform is registered at the MCA portal before filing the webform.

Please note that the Company for which the webform is being filed shall be registered with MCA and shall have a valid CIN.

Please ensure that the signatories have an approved DIN or valid PAN or valid Membership number.

Please ensure that the business user is associated with the company or authorized by the company to e-file on its behalf (applicable to other Business users).

Please ensure that the DSC attached in the webform is registered on the MCA portal against the DIN/PAN/Membership number as provided in the webform.

Please note that the signing authority of the webform shall have valid and non-expired/non-revoked DSC.

Please note that the form shall not be signed by a Director/ Manager/ Company Secretary/ CEO/ CFO of the company in respect of whom Form DIR-12/ 32 is pending processing.

Please ensure that DIN shall not be flagged for disqualification of director.

Please note that no other DPT-3 webform should have already been filed by the user for the financial year entered in field number 8 (a) i.e. “Period for which return is being filed”.

Please ensure that the amounts entered in the webform shall match with the amounts provided in the “List of depositors” attachment.

If the space within any of the fields is not sufficient to provide all the information, then additional details can be provided as an optional attachment to the web form.

Please check for any alerts that are generated using the “Notifications and alerts” function under the ‘My Workspace’ page in the FO user dashboard on the MCA website.

MCA Help-Kit

Section and Rule Number

DPT-3 is required to be filed under rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014 which are reproduced for your reference.

Purpose

Every company other than the Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.

Form DPT-3 shall be used for filing returns of deposits or particulars of transactions not considered as deposits or both by every company other than the Government company.

Every company other than a Government company shall file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April 2014 to 31st March 2019, as specified in Form DPT-3 within ninety days from 31st March 2019 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014]

Key Information:

The Form is available on the MCA version 3.

DPT-3 webform shall be processed in a non-STP mode in case the purpose of filing the form is either ‘Return of Deposits’ or ‘Return of deposit and particulars of transactions by a company not considered as a deposit.

This webform shall be processed in STP mode in case purpose of filing the form is either ‘Onetime Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014’ or ‘Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014’ and this webform shall be taken on record through electronic mode without any further processing. Ensure that all particulars in the web form are correct. There is no provision for resubmission of this webform.

Documents Required:

Auditor’s certificate – Mandatory if the purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as a deposit’ is selected.
Copy of trust deed – Mandatory if the company has a trust deed and details of same are mentioned in the form.
Copy of instrument creating charge – Mandatory, if the company has a trust deed and details of same, are mentioned in the form.
List of depositors - List of deposits matured, cheques issued but not yet cleared to be shown separately – Mandatory if the company has a balance of deposits outstanding at the end of the year.
Details of liquid assets
Optional attachment, if any.

Timeline

Every company other than the Government company to which these rules apply, shall on or before the 30th day of June, of every year.

Fees

Nominal Share Capital	Fee applicable
Less than 1,00,000	Rupees 200 per document
1,00,000 to 4,99,999	Rupees 300 per document
5,00,000 to 24,99,999	Rupees 400 per document
25,00,000 to 99,99,999	Rupees 500 per document
1,00,00,000 or more	Rupees 600 per document

Important checkpoints while filling up the web form.

Please read the instructions and guidelines carefully before filling out online application forms.
Please attach the required mandatory supporting documents in the specified format only.
Please ensure that the applicant of the webform is registered at the MCA portal before filing the webform.
Please note that the Company for which the webform is being filed shall be registered with MCA and shall have a valid CIN.
Please ensure that the signatories have an approved DIN or valid PAN or valid Membership number.
Please ensure that the business user is associated with the company or authorized by the company to e-file on its behalf (applicable to other Business users).
Please ensure that the DSC attached in the webform is registered on the MCA portal against the DIN/PAN/Membership number as provided in the webform.
Please note that the signing authority of the webform shall have valid and non-expired/non-revoked DSC.
Please note that the form shall not be signed by a Director/ Manager/ Company Secretary/ CEO/ CFO of the company in respect of whom Form DIR-12/ 32 is pending processing.
Please ensure that DIN shall not be flagged for disqualification of director.
Please note that no other DPT-3 webform should have already been filed by the user for the financial year entered in field number 8 (a) i.e. “Period for which return is being filed”.
Please ensure that the amounts entered in the webform shall match with the amounts provided in the “List of depositors” attachment.
If the space within any of the fields is not sufficient to provide all the information, then additional details can be provided as an optional attachment to the web form.
Please check for any alerts that are generated using the “Notifications and alerts” function under the ‘My Workspace’ page in the FO user dashboard on the MCA website.