Wednesday, December 6

Filing of Form DPT 3 for Deposit and Amount not Considered as Deposits

MCA has provided an update regarding filing of DPT 3 for Deposits and amount not considered as deposits, MCA via vide Circular No. 05/2019 dated 12/04/2019 has given following clarification:  

One Time Reporting:

Every company should report the outstanding receipt of the money or loan by the company but not considered as deposits from 01/04/2014 to 31stMarch, 2019 instead of  till date of publication of notification i.e, 22/01/2019.

Return should be filed within 30 days of the deployment of form DPT 3 – Form has been deployed with effect from 01/05/2019 hence the due date for filing is 30/05/2019

Annual Reporting:

Every company having deposits and amount not considered as deposits pursuant rule 2 (1)(c) of The Companies (Acceptance of Deposits) Rule, 2014 as on Financial Year ending 31st March should file audited information of deposits within 30th June of every year.

So now it is required file the 2 (Two) DPT 3 Returns:

  1. One time Reporting of total outstanding amount not considered as Deposits from 1st April, 2014 to 31st March 2019 – Due date for filing 30/05/2019
  2. Reporting of Deposits and amount not considered as deposit for Financial Year ending 31st March, 2019 – Due date for filing 30/06/2019

Important Links:

  1. MCA Official Website

1 Comment

  • pinal zatakia

    Should the due date for filing dpt-3 one time return be 29.06.2019 basis the amendment made to rule 16A?

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