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.

Due to the emerging financial distress faced by most companies on account of the large-scale economic distress caused by COVID 19, there is delay in filing of various forms which are provided under the Act. In view of this, Ministry of Corporate Affairs (MCA) has taken special measures under Companies Act, 2013 and Limited Liability Partnership Act, 2008 in view of the COVID -19 outbreak vide General Circular No. 11/ 2020 dated 24th March, 2020.

In order to support and enable Companies and Limited Liability Partnerships (LLPs) in India to focus on taking necessary measures to address the COVID-19 threat, including the economic disruptions caused by it, some measures have been implemented by the MCA to reduce their compliance burden and other risks. In Para I of the said Circular- 

“No additional fees shall be charged for late filing during a moratorium period from 01st April to 30th September 2020, in respect of any document, return, statement etc., required to be filed in the MCA-21 Registry, irrespective of its due date, which will not only reduce the compliance burden, including financial burden of companies/ LLPs at large, but also enable long-standing non-compliant companies/ LLPs to make a ‘fresh start’. The Circulars specifying detailed requirements in this regard are being issued separately.” 

In view of the special measure provided by MCA vide General Circular No. 11/ 2020 dated 24th March, 2020, a moratorium period from 1st April, 2010 to 30th September, 2020, has been provided by MCA, by which no additional fess shall be charged for late filing during the said moratorium period.

As per the Rule 16 of Companies (Acceptance of Deposits) Rules, 2014, the due date of Form DPT-3 is 30th June, 2020 on annual basis. However, as per relaxation provided by MCA vide General Circular No. 11/ 2020 dated 24th March, 2020, Form DPT-3 can be filed upto 30th September, 2020.

Further, it is mentioned in the said circular that the Circulars specifying detailed requirements in this regard are being issued separately. In furtherance of the Ministry’s Circular No. 11/2020, dated 24th March, 2020 and in order to facilitate the companies registered in India to make a fresh start on a clean slate, MCA has decided to take certain alternatives measures for the benefits of all companies.

So, MCA came out with a detailed Scheme namely, Companies Fresh Start Scheme, 2020 (CFSS-2020)” vide Circular No. 12/2020 dated 30th March, 2020. The said CFSS-2020 automatically override moratorium period provided by General Circular No. 11/ 2020 dated 24th March, 2020.

The MCA has uploaded a list of 76 forms (including for companies and LLPs) for which the benefit of the Scheme CFSS-2020 can be availed. Form DPT-3 is also included in the list to avail the benefits under CFSS-2020.

The said CFSS-2020 is applicable between the 1st of April, 2020 and the 30th of September, 2020. Therefore, company will be able to file remaining forms, compliances till 30th September, 2020. The said Scheme CFSS-2020 is a golden opportunity for the defaulting companies to clear their slate and to make good any filling related defaults, irrespective of the duration of defaults, without any additional fees/ penalty / prosecution and make a fresh start as a fully compliant entity.

However, under said Scheme CFSS-2020, there is one additional compliance which a company have to abide by i.e. company has to file a FORM CFSS-2020 after closure of scheme and after the document(s) are taken on file, or on record or approved by the designated authority as the case may be but not after the expiry of six months from the date of closure of the scheme. There shall not be any fee payable on this Form.

In view of the above, it is stated that company can file Form DPT-3 upto 30th September, 2020 without any additional fee, however, it has to be filed a FORM CFSS-2020 after closure of scheme.


Disclaimer: The content of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc. before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

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  1. Raj Kamal Kothari says:

    For unlisted co., For shares ,….
    The filing of form PAS 6 is not available.
    For the period ending March20 and sept 19 is it required to be filed in GNL 2.

  2. Brajesh Kumar says:

    Please read ponit no. 1 of MCA circular dated 24th March from “but also enable long standing non-compliant companies/LLps to make a fresh start”.

    CFSS is all about fresh start.

  3. Brajesh Kumar says:

    I am not agree with you with respect to overriding effect of CFSS. CFSS is separate from MCA circular dated 24th March for only defaulting Companies. Both Circular have different motive, one for moratorium period and another for long standing non-compliant Companies.

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