CA Sandeep Kanoi
As per Section 74(1) of Companies Act, 2013 every Company is required to file Return of Deposits in Form DPT -4 along with Auditor’s Certificate thereon within three months from the commencement of Companies Act, 2013 i.e. on or before 30th June 2014.
Form DPT -4 Shall be filed with E-Form GNL-2 which shall also contain List of Depositors and Auditors Certificate.Online GST Certification Course by TaxGuru & MSME- Click here to Join
The Form DPT-4, List of Depositors and Auditors Certificate shall be scanned and attached to e-Form GNL-2 (Circular No. 09/2014 dated 25.04.2014) which shall be filed on MCA-21 site. The Due date for filing the same is 30th June -2014.
We are Attached herewith the format of following :
Further, company is required to ensure repayment of such deposit on or before 31.03.2015 or date of repayment, whichever is earlier.