The Ministry of Corporate Affairs has issue e-form DPT-3 w.e.f. 01st May, 2019. In this article author compiles check list for filing of e-form  DPT-3

First Requirement:

3. Purpose of form:

S. No. Purpose of Form Applicability  
1. Onetime Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 In case of filing of One time Return – This point have to Select Column No.14
2. Return of Deposit In case Company accepted Deposit as per Section 73- Practically Only Public Company can accept Deposits Column No.  9-12
3. Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014 In case Company has not accept deposit. However, having Loans or receiving’s which not deposits are.

e.g loan from Bank, another Company, loan from directors owned fund etc.

Column No.15
4. Return of Deposit and Particulars of transactions by a company not considered as deposit

8. *

If company having deposit and loan other then deposit both then have to select this option. Column No.  9-12 & 15

However, After Click on applicable option from above 4, form will give other option to fill details.

8. Net Worth of Company:

Net Worth as per the latest audited balance sheet preceding the date of the return

As per language of e-form DPT -3 “Net Worth as per the latest audited balance sheet preceding the date of the return”.

Ground of Discussion:

As per Companies Act, 2013 Company have to circulate audited financials with share holders at the time of AGM. There is no provision which restricting the company to get audit till 30th June.

However, as per Rule 16 Every company….. file with the Registrar, a return in Form DPT-3……. furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.

Therefore, one can opine that it is very clear by language of Law that figures of Net worth calculation should be audited by the Auditor of company as on 31st March.

e.g. DPT-3 filed for 31st March, 2019 then audited net worth figure should be related to date 31st March, 2019.

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2 Comments

  1. Shivatanu says:

    Sir, I have a query regarding DPT 3 form. What do you mean by consolidated figure as on 31.03.2019. If I file two returns the what would be difference in amount I fill. Mt outstanding for each year is Eg- 2014 -RS 100, 2015 Rs 200, 2016 Rs 300, 2017 Rs 150, 2018 Rs 230 and 2019 Rs 500.

  2. Akaash Agarwal says:

    Hello Sir. I have a question regarding MSME form 1.
    A party whose amount is due from October 2018 and is not registered as Micro or small gets its MSME registration on 17.02.2019. So do we need to file MSME 1 for the same as on 31.03.2019. Well my take is that we dont have to since the party is registered in MSME for less than 45 days. Though my due is standing for more than 45 days but to the MSME my due is less than 45 days.

    Kindly solve my problem

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