MCA Form Guide
DPT-3 — Annual Return of Deposits and Loans
Quick answer: Annual return reporting all receipts of money that are not deposits (including inter-company loans, borrowings from directors, and amounts received from shareholders) as of March 31. By June 30 every year, for the position as of March 31. ₹100/day for late filing. DPT-3 is a common MCA scrutiny trigger — companies with undisclosed borrowings risk Section 73 non-compliance.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All companies except government companies. Companies with outstanding borrowings, directors' loans, or shareholder loans must file DPT-3 annually. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
All companies except government companies. Companies with outstanding borrowings, directors' loans, or shareholder loans must file DPT-3 annually.
When to file
By June 30 every year, for the position as of March 31.
Penalty note
₹100/day for late filing. DPT-3 is a common MCA scrutiny trigger — companies with undisclosed borrowings risk Section 73 non-compliance.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether DPT-3 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match DPT-3: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Annual return reporting all receipts of money that are not deposits (including inter-company loans, borrowings from directors, and amounts received from shareholders) as of March 31. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files DPT-3?
All companies except government companies. Companies with outstanding borrowings, directors' loans, or shareholder loans must file DPT-3 annually.
What is the deadline for DPT-3?
By June 30 every year, for the position as of March 31.
What happens if DPT-3 is filed late?
₹100/day for late filing. DPT-3 is a common MCA scrutiny trigger — companies with undisclosed borrowings risk Section 73 non-compliance.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is DPT-3 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires DPT-3?
Section 73(2)(e) and Rule 16, Companies (Acceptance of Deposits) Rules 2014
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
Related resources