Importance and Due Date of Filing Form DPT-03

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Following the Ministry of Corporate Affairs’ notification on the Companies (Acceptance of Deposits) Amendment Rules, 2019, all companies, except Government and Non-Banking Financial Companies (NBFCs), are required to file Form DPT-03. This requirement pertains to the particulars of outstanding receipts of money or loans by the company which are not classified as deposits, outstanding as of March 31, 2024. This filing is crucial for maintaining transparency and regulatory compliance within the corporate sector.

Key Points of Form DPT-03 Filing

Who Must File Form DPT-03?

All companies, excluding Government and NBFCs, are required to file this form. This is mandatory for all other companies to report their outstanding non-deposit receipts as of the specified date.

DPT 3 Due Date of Filing

The due date for filing Form DPT-03 for the financial year ending on March 31, 2024, is June 29, 2024. Companies must ensure compliance by this date to avoid penalties.

DPT 3 Applicability examples of Loans and Borrowings

  1. Loan from Directors: These are funds borrowed from the company’s directors, which are not considered deposits under certain conditions.
  2. Inter-Corporate Loans: Loans between companies, typically within a corporate group.
  3. Loan from Shareholders (Private Limited Companies): Loans received from shareholders.
  4. Bank Overdraft (OD): Overdraft facilities provided by banks.
  5. Share/Debenture Application Money Pending Allotment: Funds received from applicants for shares or debentures awaiting allotment.
  6. Loan from Banks/Financial Institutions: Borrowings from banks and other financial institutions.
  7. Trade Advance: Advances received for the supply of goods or services to be delivered within 365 days from the date of acceptance

Information Required for Form DPT-03 Filing:

Companies need to provide comprehensive details about their outstanding non-deposit receipts. The required information typically includes:

  • Details of Loans or Borrowings: Detailed particulars of the loans or borrowings which are not considered deposits.
  • Outstanding Amounts: The amounts outstanding as of March 31, 2024.
  • Source of Funds: Identifying the source of the borrowed funds, such as directors, banks, or other entities.
  • Purpose of Borrowing: The intended use or purpose for which the funds were borrowed.
  • Supporting Documents: Relevant documents and evidence supporting the details provided in the form.

Format of Form DPT-03:

The format for Form DPT-03 includes sections for entering the company’s details, the particulars of the outstanding receipts of money or loans, and declarations. Detailed instructions and sample formats are provided by the Ministry of Corporate Affairs to ensure accurate filing.

Penalties for Non-Compliance:

Failure to file Form DPT-03 within the stipulated deadline can result in severe penalties. Both the company and its officers in default may face fines and other punitive measures as per the Companies Act. Ensuring timely and accurate filing is essential to avoid these legal repercussions.

Detailed Format of Form DPT-03

Below is a breakdown of the information required as per the format provided:

1. Any Amount Received From:

  • The Central Government
  • State Government or any amount guaranteed by Central/State Government
  • Local Authority
  • Statutory Authority constituted under an Act of Parliament or State Legislature

2. Any Amount Received From Foreign Entities:

  • Foreign Governments
  • Foreign or International Banks
  • Multilateral Financial Institutions
  • Foreign Development Financial Institutions
  • Foreign Export Credit Agencies
  • Foreign Collaborators
  • Foreign Body Corporates
  • Foreign Citizens
  • Foreign Authorities
  • Persons Residents Outside India (subject to FEMA)

3. Any Amount Received As:

  • Loan or Facility from any Banking Company
  • From State Bank of India or its Subsidiaries
  • From Banking Institution Notified by Central Government
  • From Corresponding New Bank (as defined)
  • From Cooperative Banks (as defined)

4. Any Amount Received As Loan or Financial Assistance From:

  • Public Financial Institutions Notified by Central Government
  • Regional Financial Institutions
  • Insurance Companies
  • Scheduled Banks (as defined by RBI Act)

5. Amounts Received Against Issue of Commercial Paper or Other Instruments Issued as per RBI Guidelines

6. Amounts Received from Other Companies

7. Amounts Held Pursuant to Subscription to Securities Including Share Application Money Pending Allotment

8. Amounts Received from Directors or Relatives (for Private Companies)

9. Amounts Raised by Issuance of:

  • Bonds/Debentures Secured by First Charge
  • Bonds/Debentures Compulsorily Convertible into Shares within 10 Years

10. Amounts Raised by Issuance of Non-Convertible Debentures Listed on Recognized Stock Exchange

11. Amounts Received from Employees (Non-Interest Bearing Security Deposit)

12. Non-Interest Bearing Amounts Held in Trust

13. Amounts Received in Course of or for Business Purposes:

  • Advance for Supply of Goods/Provision of Services (appropriated within 365 days)
  • Advance for Consideration of Immovable Property (adjusted as per terms)
  • Security Deposit for Contract Performance
  • Advance for Long-Term Projects (supply of capital goods)
  • Advance for Providing Future Services (warranty/maintenance)
  • Advance Allowed by Sectoral Regulator/Government
  • Advance for Subscription Towards Publication

14. Unsecured Loans by Promoters Pursuant to Stipulation by Lending Institutions

15. Amounts Received by Nidhi Companies (as per Section 406 of the Act)

16. Amounts Received by Subscription in Respect of Chit (Chit Funds Act, 1982)

17. Amounts Received Under Collective Investment Schemes (SEBI Regulations)

18. Amounts Received from:

  • Alternate Investment Funds
  • Domestic Venture Capital Funds
  • Infrastructure Investments Trusts
  • Real Estate Investment Trusts
  • Mutual Funds (SEBI Registered)

Required Information for Filing Form DPT-3

1. Company Details

  • Corporate Identity Number (CIN)
  • Global Location Number (GLN)
  • Company Name
  • Registered Office Address
  • Email ID
  • Public or Private Company Status
  • Government Company Status
  • Company Objectives

2. Financial Details

  • Net Worth (as per the latest audited balance sheet preceding the date of the return):
    • Paid-up Share Capital
    • Free Reserves
    • Accumulated Loss
    • Securities Premium Account
    • Balance of Deferred Revenue Expenditure
    • Accumulated Unprovided Depreciation
    • Other Intangible Assets
    • Miscellaneous and Preliminary Expenses
    • Net Worth Calculation

3. Particulars of Transactions Not Considered as Deposits

  • Detailed information on money received that does not qualify as deposits under rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.

4. Particulars of Charge

  • Date of Trust Deed
  • Name of the Trustee
  • Short Particulars of the Property Secured
  • Value of the Property

5. Credit Rating

  • Name of the Rating Agency
  • Rating
  • Date of Rating

6. Attachments

  • Auditor’s Certificate
  • Additional Attachments (Optional)

7. Declaration

  • Authorized Signatory’s Declaration that all information provided is accurate and complete.
  • Digital Signature of the Authorized Signatory.

Detailed Steps to Fill Form DPT-3

Step 1: Company Information

  • Corporate Identity Number (CIN): Obtain from the MCA website if not already known.
  • Global Location Number (GLN): If applicable.
  • Company Details: Name, Registered Office Address, Email ID.
  • Status: Indicate whether the company is public or private, and if it is a government company.

Step 2: Purpose of the Form

  • Select the Purpose: Choose from Onetime Return, Return of Deposit, or Particulars of transactions not considered as deposits.

Step 3: Financial Information

  • Net Worth: Enter the details of the paid-up share capital, free reserves, and other financial metrics to calculate the net worth.

Step 4: Particulars of Transactions Not Considered as Deposits

  • Detailed Information: Include all relevant financial transactions that are not considered as deposits.

Step 5: Charge Particulars

  • Provide details about any charge created, including the trust deed date, trustee name, property particulars, and value.

Step 6: Credit Rating

  • Rating Information: Provide the name of the rating agency, the rating, and the date it was obtained.

Step 7: Attachments

  • Attach the Auditor’s Certificate and any other optional documents that support the filing.

Step 8: Declaration and Digital Signature

  • Declaration: An authorized person, such as a Director, Manager, CEO, CFO, or Company Secretary, must sign the form.
  • Digital Signature: Ensure the form is digitally signed using the authorized person’s Digital Signature Certificate (DSC).

Final Submission

  • Review and Submit: Verify all the details entered are correct and complete before submitting the form on the MCA portal.


Filing Form DPT-03 is a critical compliance requirement for all companies (except Government and NBFCs) to report their non-deposit receipts as of March 31, 2024. Companies must adhere to the due date of June 29, 2024, and provide detailed and accurate information to avoid penalties. This filing not only ensures regulatory compliance but also promotes transparency and accountability in the corporate sector.

For further assistance and detailed guidance on the DPT-03 filing process, please contact Team IN Filings, Bangalore’s leading Company Secretary, CA, and legal advisory firm. Our experts are here to help you navigate the complexities of corporate compliance and ensure your business adheres to all regulatory requirements.

For any further clarifications, reach out to Prakasha & Co., Bangalore, leading Company Law, Legal and Tax Advisory Services in Bangalore.

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