Every year, thousands of companies diligently complete their GST filings, Income Tax returns, TDS compliances, and annual ROC filings. Yet, one important compliance requirement often goes unnoticed until the last moment Form DPT-3.
What makes this filing particularly tricky is that many business owners assume it applies only to companies that have accepted public deposits.
The reality is very different.
In fact, many Private Limited Companies that have never accepted a single deposit may still be required to file DPT-3 due to certain outstanding amounts reflected in their books of accounts.
As the 30 June 2026 deadline approaches, this is the perfect time for companies to review their financial records and understand whether DPT-3 filing is applicable to them.
What is Form DPT-3?
Form DPT-3 is a return filed with the Registrar of Companies (ROC) under the Companies Act, 2013.
It is used to report:
- Deposits accepted by a company
- Particulars of amounts not considered deposits but required to be reported under the Companies (Acceptance of Deposits) Rules, 2014
The return captures outstanding amounts as of 31 March 2026.
Why Is DPT-3 Important?
The Ministry of Corporate Affairs (MCA) introduced DPT-3 to improve transparency regarding funds received by companies.
While a transaction may not qualify as a “deposit,” it may still need to be reported if it remains outstanding at the end of the financial year.
Ignoring the filing requirement can lead to unnecessary compliance risks and future complications during audits, due diligence exercises, investor reviews, or regulatory inspections.
Governing Provision
DPT-3 is governed by the Companies Act, 2013, read with the Companies (Acceptance of Deposits) Rules, 2014, specifically Rule 16 and Rule 16A. An MCA notification dated 22nd January 2019 inserted sub-rule (3) into Rule 16A, making it mandatory for companies to report not just deposits, but also outstanding receipts of money that don’t technically qualify as “deposits” under Rule 2(1)(c).
Purpose of the Form
The form exists to give the Ministry of Corporate Affairs visibility into a company’s borrowing position — both formal deposits and informal money inflows like director loans or inter-corporate borrowings. It promotes financial transparency and helps regulators flag companies that may be running unauthorized deposit schemes disguised as loans.
Common Transactions That May Require DPT-3 Reporting
Many companies should evaluate DPT-3 applicability if they have any of the following outstanding as on 31 March 2026:
- Director Loans
- Inter-Corporate Loans
- Customer Advances
- Security Deposits
- Share Application Money Pending Allotment
- Unsecured Loans
- Other Outstanding Amounts covered under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules
The Most Common Compliance Myth
“Our company has not accepted deposits, so DPT-3 is not applicable.”
This is one of the most common misconceptions among business owners.
DPT-3 is not limited to deposits alone. Certain amounts that are specifically excluded from the definition of deposits may still require reporting if they remain outstanding on the reporting date.
This is why a careful review of your balance sheet is essential before concluding that the filing is not applicable.
A Quick Self-Assessment Checklist
Ask yourself:
- Does the company have any outstanding loans from directors?
- Have we received funds from another company?
- Are customer advances reflected in our books?
- Do we hold any security deposits?
- Is any share application money pending allotment?
- Do we have any other reportable outstanding receipts?
If your answer to any of these questions is “Yes,” it may be time to review your DPT-3 obligations.
Important Due Date
For FY 2025-26, Form DPT-3 must be filed on or before 30th June 2026, reporting all outstanding balances as on 31st March 2026. The form requires a statutory auditor’s certificate confirming the figures, along with the auditor’s UDIN.
FinGuru India Insight
When it comes to DPT-3, the real question isn’t:
“Have we accepted deposits?”
The real question is:
“What outstanding amounts were appearing in our books as on 31 March 2026?”
A simple compliance review today can help your company avoid penalties, last-minute stress, and future compliance concerns.
As the deadline approaches, businesses should take the opportunity to review their financial records and ensure that no filing obligation is overlooked.
Need assistance with DPT-3 applicability or filing?
The FinGuru India team can help you assess applicability, review outstanding balances, prepare supporting documentation, and complete the filing process accurately and on time.
Compliance isn’t just about meeting deadlines—it’s about protecting your business from future challenges. As 30 June 2026 approaches, now is the right time to review your books and determine whether DPT-3 applies to your company. A proactive approach today can save significant time, cost, and stress tomorrow.
Need help determining whether DPT-3 applies to your company?
Connect with FinGuru India for expert guidance on DPT-3 filing, ROC compliances, taxation, accounting, and business advisory services.
