Companies (Acceptance of Deposits) Amendment Rules, 2019 – FORM DPT-3 (Return of Deposits)
1) INTRODUCTION:
Ministry of Corporate Affairs (MCA) vide its notification dated 22nd January, 2019, hereby makes rules to amend Companies (Acceptance of Deposit Rules), 2014. These Rules may be called as COMPANIES (ACCEPTANCE OF DEPOSIT) AMENDMENT RULES, 2019.
2) DATE OF ENFORCEMENT:
The above enumerated Rules shall come into force on the date of their publication in the Official Gazette.
3) INSERTIONS/AMENDMENTS:
a) In the Companies (Acceptance of Deposit) Rules, 2014, after the words “Infrastructure Investments Trusts”, the words “REAL ESTATE INVESTMENT TRUSTS” shall be inserted.
b) In Rule 16, the following particulars shall be inserted:
“It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every Company other than Government Company”
4) APPLICABILITY AND TIME PERIOD:
Every Company other than Government Company
The above mentioned Company’s shall file a onetime Return of Outstanding Receipt of Money or loan by a Company but not considered as Deposits, as enumerated in “form DPT-3 within 90 days” from the date of the Notification issued by MCA on 22nd January, 2019.
5) IMPORTANT PARTICULARS OF FORM “DPT–3”:
a) CIN, Name, Registered Office & E-mail id of the Company.
b) Purpose of the Form, Type of the Company, Objects of the Company.
c) Date of Last Closing of Accounts, Net worth as per the Latest Audited Balance sheet preceding the date of the Return.
d) Total No. of Deposit Holders as on 1st April, Particulars of Deposits.
e) Amount of Deposits that have matured but not claimed.
f) Amount of Deposits that have matured & claimed but not paid.
g) Particulars of Liquid Assets
h) Particulars of Charge
i) Total amount of outstanding money or loan.
j) Particulars of Receipt of money or loan by a Company but not considered as deposits, at the end of financial year, in terms of clause(c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules, 2014.
k) Attachments:
i) Auditor’s Certificate
ii) Copy of instrument creating charge
iii) List of Depositors
iv) Details of Liquid Assets
v) Optional Attachment, if any.
6) FEES:
As Provided in the Companies (Registration Offices & Fees) Rules, 2014.
Author Bio
I have query that we took unsecured loan from directors and repaid with 90 days( within the same financial year), so do we need to file DPT 3.
Members pls help…
Hi,
Is there any format in which Auditors certificate is to be taken for filing of DPT 3. Also, there is requirement to report Liquid Assets , what data is to be submitted under this point.
Under point 15, it is been mentioned that advances received against supply of goods or services on the reporting data, whether at the reporting date, one has to adjust first the income accrued till that date and balance to be reported for this requirement.
Good keep it up
Does Auditor’s certificate means that the certificate should be from statutory auditor? Or any CA certificate can be obtained?
The existing DPT 3 does not have the provision to enter the particulars of transactions not considered as deposits, as mentioned in your point “j” above.
The existing form is last updated in August 2018.