Detailed Analysis of Companies (Acceptance of Deposits) Amendment Rules, 2019

Deposit Under Companies Act, 2013

Detailed Analysis of Companies (Acceptance of Deposits) Amendment Rules, 2019 –

Effective Date: from the date of publication of the notification in the official Gazette 22.01.2019

Which types of Company required filing: All Company (Private, Public, OPC, Small Company)

Exemptions from filing:  Government Company

Period of Reporting:

• One-time Reporting
• w.e.f 01.04.2014 to 22.01.2019

Form DPT-3 Purpose:

• For filing return of Deposit or
• Particulars of transaction not considered as deposit (Outstanding receipt of money or loan) or
• Both

Fee for filing the Form: as prescribed

Last Date: within 90 days from the date of publications of this notification

Extension of Last date (Circular No. 05/2019 date. 12/04/2019): within 30 days from the date of availability of Form on MCA website.

Details required for filing the form:

1. Date of Last Closing Accounts

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

3. Particulars of deposits (In Rupees)

4. Amount of deposits that have matured but not claimed

5. Amount of deposits that have matured and claimed but not paid

6. Particulars of liquid assets

Attachments:

1. Auditor’s certificate;

2. Copy of trust deed;

3. Copy of instrument creating charge;

4. List of depositors;

5. Details of liquid assets;

6. Optional attachment, if any