DPT–3 form is the statement return which is required to be filed by every company other than a Government Company and a class of company specify, which has accepted deposits under section 73 of the Companies Act, 2013 (‘Act’) and rules made thereunder. Generally, every amount accepted from public (including members) is treated as public deposits. Please note that DPT-3 is a return of deposits or of transaction not considered as deposit or both which is to be necessarily filed by every company, other than Government Company. The purpose of this form is to provide information to the Registrar of Companies (‘ROC’) about the loan or money received by the Company.
Rule 16 of Companies (Acceptance of Deposits) Rules, 2014 provides that-
“Every Company to which these rules apply, shall on or before the 30th day of June of every year, file with the Registrar, a return in FORM DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the Company.
1Explanation- 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.”
1inserted by the Companies (Acceptance of Deposits) Amendment Rules, 2019 w.e.f. 22.01.2019.
The Ministry of Corporate Affairs (‘MCA’) vide General Circular No. 11/2021 dated 30.06.2021 has extended the time given under earlier General Circular No. 06/2021 dated 03.05.2021. By today General Circular No. 11/2021 dated 30.06.2021 it has been decided to grant additional time upto 31st August, 2021 to Companies/LLPs to file to file such forms (other than CHG-1 Form, CHG-4 Form and CHG-9 Form) which were/are due for filing during 1st April, 2021 to 31st July, 2021 without any additional fees. Accordingly, normal fees shall be levied upto 31st August 2021 for forms (other than charge related forms referred above) required to be filed during 1st April, 2021 to 31st July, 2021.
Earlier, MCA had received request from stakeholders for relaxation on levy of additional fees for filing of various forms under the Companies Act, 2013 /LLP Act, 2008/ Rules made thereunder due for filing during 1st April, 2021 to 31st May, 2021 in view of Covid-19 related restriction and disruption. MCA has examined the said request and taking into account the difficulties which have arisen due to resurgence of Covid-19 pandemic, MCA vide General Circular No. 06/2021 dated 03.05.2021 had decided to grant additional time upto 31st July, 2021 for companies/LLPs to file such forms (other than CHG-1 Form, CHG-4 Form and CHG-9 Form) without any additional fees.
Now, as per new General Circular No. 11/2021 dated 30.06.2021 , no additional fees shall be levied upto 31st August, 2021 for the delayed filing of forms (other than charge related forms referred above) which were/would be due for filing during 1st April, 2021 to 31st July, 2021. For such delayed filing upto 31st August, 2021 only normal fees shall be payable.
It is to be noted that the benefit under the above circulars extends to both Companies and LLP and only forms which were/would be due for filing during 1st April, 2021 to 31st July, 2021 can be filed after their due date without any additional fees upto 31st August, 2021. The said relaxation is not granted to charge related forms.
In view of the above, it is stated that company can file Form DPT-3 till 31st August, 2021 without any additional fee.
Disclaimer: Nothing contained in this document is to be construed as a legal opinion or view of either of the authors whatsoever and the content is to be used strictly for educative purposes only.