prpri Extension in due date of filing form DPT-3? Extension in due date of filing form DPT-3?

Company Law Fresh Settlement Scheme

Question: Whether there is any extension in Due Date of DPT-3?

As per the Companies Act, 2013, the Due Date of filing of DPT-3 is June 30, 2020 on an annual basis. However, due to CoVID-19 pandemic, many Companies cannot file this form until  June 30, 2020.

Therefore, Ministry of corporate Affairs (“MCA”) had in the circular dated 24 March, 2020,  provides for a moratorium till September 30, 2020, and later has came with a detailed scheme i.e. Company Law Fresh Settlement Scheme,2020 as on March 30, 2020 which automatically overrides the moratorium circular. After issuance of CFSS, moratorium circular doesn’t have any existence.

As per CFSS, if a  Company fails to file any e-form within the due date, then such Company can file such e-forms  without any additional fees under CFSS till September 30, 2020.

However, under CFSS, there is one additional Compliance which a Company have to abide by i.e. Filing of a CFFS form.

Applicability for filing CFSS Form– If a Company files the e-Form after the due date (In case of DPT-3 after June 30, 2020) then such Company have to file one CFSS form within a period between October 1, 2020 to March 31, 2021.

Therefore, one can opine that the due date for DPT-3 has been extended till September 30, 2020.


Disclaimer: The contents of this article are for information purposes only and does not constitute an 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 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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July 2021