Whatsapp : 6375295726

How Onlinexbrl Works?

Here are the easy steps to get our quality services on time.

noimage

Step 1

FILL YOUR ENQUIRY FORM

Fill your enquiry form for the details required.

noimage

Step 2

MAKE PAYMENT

Complete Your Payment process for your services

noimage

Step 3

SEND YOUR DOCUMENTS

Share documents with our team for the completion of process.

noimage

Step 4

SERVICE COMPLETED

Your service is complete for any other service contact us.

Annual Return of Deposits

Annual Return of Deposits is filled in Form DPT-3 for all private, one-person, section 8 companies. It is filled on the Ministry of Corporate Affairs Portal (MCA) for filing an outstanding loan not covered under deposits.

The Companies (Acceptance of deposits) Amendment rules, 2022 related to exempted deposits received by the company.

There are two types of returns namely one-time returns filed with outstanding money received and not considered as a deposit including money received after 1st April 2014 and the amount outstanding as on 31st March 2019.

The second type of return is an annual return filed every year for outstanding money received and not considered as a deposit including prior to 1st April 2014 and outstanding as on date.

Process to File Form DPT-3 Annual Return of Deposits

The following steps are required for filing Form DPT-3 are given:

Step 1: Enter the CIN of The Company & Pre-Fill the Form

The first step is to download the DPT-3 form pdf from the MCA portal. After the download is complete then open the form and enter the Company Identification Number and pre-fill in the details of the company. There is an option where you can edit and enter the new e-mail address of the company (if any).

Step 2: Purpose of Filing the Form DPT-3

As per your requirement click on the tab depending upon the purpose of filing the form and then enter if the company is a government company or not. There are two options where you can select only one between Annual Return of Deposits and one-time return.

Step 3: Whether Deposits Are Accepted from Public

This is a mandatory field and whether file returns of deposits are not considered the same and particulars of transactions are not considered the same. Select yes or no.

Step 4: Period of Return is Filled i.e., Date of End of Financial year

Step 5: Calculation of Net Worth

Entering the net worth calculation as per the latest audited balance sheet preceding the date of return of the company

Step 6: Amount of deposits matured and claimed but not paid, Total number of deposit holders as on 1st April with Particulars

Enter the details when the DPT annual return of deposits is not considered as the same is selected.

Step 7: Enter Liquid Assets and Charge Created with Total Amount of Outstanding Money

Deposits maturing prior to 31st march of the succeeding year with amount and investment amount in liquid assets.

Step 8: Attachment of Documents

The required documents/ attachments like a copy of the trust deed, list of depositors or any other optional attachments to the form.

Step 9: Declaration by Statutory Auditor

A declaration related to particulars of deposits and liquid assets is required to be filed by a Chartered accountant with his/her membership number.

Step 10: Affixing of DSC of the Director and Uploading the Form on the MCA Portal

Select the option for filing annual returns of deposits from the director/manager/company secretary/CEO/CFO for affixing the digital signatures to the form and then submitting and uploading the form on MCA.
You can refer to the DPT-3 help kit on the MCA website for filing the form.

Documents Attached to Form DPT-3

The required attachments must be in either pdf or jpg format. The size of the individual attachment must be up to 2MB. The following is the given attachments required information:

  • Certificate by auditor
  • Trust deed copies
  • Depositor’s list
  • The instrument creates charge copies.
  • Optional attachment (if any)
  • CIN of the company
  • E-mail ID (revised)
  • Net worth
  • Particulars of charge (if any)
  • Total outstanding amount in the particulars of credit rating as on 31st March 2019 for an annual return of deposits.
  • Total outstanding amount or loan received by the company but not considered as deposits in terms of Companies (Acceptance of deposits) Rules, 2014.

DPT-3 Applicabilit

The following conditions are required to be checked for getting the information that DPT-3 is applicable:

  • If Company has a loan as on the end of the financial year
  • If Company has any advances from customers as on the end of the financial year
  • If Company has deposits as on the end of the financial year

If any conditions given above are satisfied then the company must file DPT-3. The companies on which Form DPT-3 is applicable are private companies, one-person companies, public companies, listed companies, etc. There are some exceptions for filing annual return of deposits as given below:

  • Government companies
  • Banking companies
  • Non-Banking financial companies (NBFC)
  • Housing finance companies
  • Government companies for exempted deposits

The purpose of DPT-3 is given in the points below.

  • Providing the information on deposits received
  • Information of loan received
  • Control the companies from acceptance of loans, deposits and advances.

Mansee Online
Expertise in Private Limited
Company

(4.5)

Mansee Online

Expertise in Private Limited Company

(4.5)

DPT-3 Due Date

The due date for both types of returns filed by all the companies except government companies; one-time returns and annual returns are as follows:

  1. One-Time Return

    Every company other than the Government company needs to file the return on or before 29th June 2019.

  2. Annual Return of Deposits

    Every company other than the Government company needs to file an annual return on or before 30th June of the succeeding year.

DPT-3 Fees

The following are the fees provided in the Companies (Registration offices and Fees) Rules, 2014, in the case of a company with a share capital

  • In case the capital is less than 1,00,000 then the fee applicable is Rs. 200
  • In case the capital is between 1,00,000 to 4,99,999 then the fee applicable is Rs. 300
  • In case the capital is between 5,00,000 to 24,99,999 then the fee applicable is Rs. 400
  • In case the capital is between 25,00,000 to 99,99,999 then the fee applicable is Rs. 500
  • In case of annual return of deposits; if the capital is more than 1,00,00,000 then the fee applicable is Rs. 600
  • In the case of a company without share capital then the nominal fee applicable is Rs. 200.

DPT-3 Late Fee Calculator

The late fees are calculated in the form as follows:

  • For a period of delay up to 30 days, the late fee is two times of normal fee.
  • For a period of delay of more than 30 days up to 60 days, the late fees are four times the normal fees.
  • For a period of delay of more than 60 days up to 90 days, the late fees are six times the normal fees.
  • For the annual return of deposits; a period of delay of more than 90 days up to 180 days, the late fees are ten times of normal fees.
  • For a period of delay of more than 180 days, the late fees are twelve times of normal fees.

Consequences of Non-Filing

When a company doesn’t comply with the requirements of Form DPT form DPT then the consequences are given below:

  • As per Section 73 The penalty of a minimum of one crore or twice the amount of deposits whichever is less may extend to Rs. Ten crores.
  • Every officer in default is liable for imprisonment up to seven years and a fine not lower than Rs. 25 lakhs and extends up to two crores
  • As per Rule 21 for Annual Return of Deposits A company and officer in default with a fine extended up to Rs. 5000 and in case of continuing default then a penalty of Rs. 500 for each day since the default.

Annual Return of Deposits Process

1
Checking Name Availability

Documents Required

  • Certificate by auditor
  • Depositor’s list
  • The instrument creates charge copies.
  • Net worth
  • Total outstanding amount or loan received by the company but not considered as deposits in terms of Companies (Acceptance of deposits) Rules, 2014.



3
Filing of Documents

DPT-3 Due Date

  • Every company needs to file the One-Time Return on or before 29th June 2019.
  • Every company needs to file an annual return on or before 30th June of the succeeding year.

2
Filing of Documents

Filing Form DPT-3

Form DPT-3 is filed for Annual Returns of Deposits and one-time returns. The number of deposits matured and claimed but not paid, the total number of deposit holders as of 1st April.







4
Filing of Documents

Declaration by Statutory Auditor

  • A declaration related to particulars of deposits and liquid assets is required to file by a Chartered accountant with a membership number
  • Affixing of DSC of the Director and Uploading the Form DPT-3 on the MCA website.

Frequently Asked Questions

What is Annual Filing Return?
The annual return is filed with mandatory documents and affixing the digital signatures of the director and chartered accountant or company secretary in practice.
Whether it is compulsory to attach an auditor certificate in Form DPT-3?
An Auditor certificate is necessary to be attached for deposits and particulars not considered deposits.
Whether the amount of Form DPT-3 can vary from the audited financial statements?
As per the rules, the amount mentioned in the Annual Return of Deposits Form DPT-3 must be an audited amount specified in the balance sheet.
Whether a loan taken from shareholders is considered an exempted deposit for the purpose of DPT-3?
As per the Companies Act, 2013, the loans from shareholders are deposits. Hence, the details of the loan are mentioned by the shareholder.
Is DPT-3 filed when there are no outstanding receipts?
No, Form DPT-3 is not filed in case of no outstanding receipts or loans. The private, public, one-person company, etc must file the Annual Return of Deposits.
Is it compulsory to file DPT-3?
As per the Ministry of Corporate Affairs (MCA), all companies except government companies and exempted companies are required to file a one-time return for outstanding receipts of money but not considered as deposits. The filing of DPT-3 nil return mandatory is not required.
What is the time taken for filing DPT-3?
As per the Companies (Acceptance of deposits) Rules, 2014 all the companies need to file Annual Return of Deposits i.e., Form DPT-3 within 90 days from the end of the financial year. In case the form is not filled within the given time limit, then DPT-3 due date late fees will be levied.

Why Choose Us?

Affordable
Price

Industry Expert Assistance

No Fake
Promises

No Hidden
Charges

Quick
Solutions

Prioritize
Customer

Why Choose Us?

Affordable
Price

Industry Expert Assistance

No Fake
Promises

No Hidden
Charges

Quick
Solutions

Prioritize
Customer

Other Business Services

In addition to registration or incorporation, a business may require other registrations depending on the business activity undertaken. Talk to an Advisor to find out registrations your business may require post registration.

Client Testimonials

More than 50,000 people use Onlinexbrl every month, and our platform has enabled the completion of thousands of services. We at Onlinexbrl are confident in the excellence of our services and prioritize our customers’ satisfaction with our dedicated services. Our team upgrades their knowledge to ensure the top-notch quality of the services related to registrations, compliance & legal.

Got Expert consultation & affordable trademark services


Sachin Khatge | Verified

Good Services for Registration, I get there more services in near future.


Megha Patel | Verified

Thanks to The Team of Onlinexbrl, which help me with XBRL services. I trust this platform.

Meera Kapoor | Verified

I am glad to meet these hardworking & cooperating people. No Fake promises are made by them. The service is quick and provides follow-up about the process.

Rohit Jain | Verified

Obtained Trademark Service from them, I got my trademark registered and I am satisfied with their services and also planning to take more services from them.

Shivam Garg | Verified

I purchased their GST package and they provided me best services. Among all the legal platform i used, they are Trustworthy and Reliable.


Saloni Kapoor | Verified
Talk To Expert
chat : 6375295726

Mansee

Your Expert Assistant Is Here