Drastically praiseworthy change vide Companies (Acceptance of Deposits) Amendment Rules, 2019

As per new amendment

Rule 16, 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,

Rule 16A, every company  other than Government Company shall file a onetime return of outstanding receipt of money or loan but not considered as deposits, Form DPT 3 within 90 days (i.e. 22nd April 2019).

Answers to all ‘WHAT’

1. Every company whether private, public, OPC, holding, subsidiary, foreign however government company is exempt, are required to file form DPT 3.

2. Last date for filing the Form DPT 3 is up to 22nd April 2019.

3. All type of loans whether secured or unsecured loans are covered under these rules.

4. Period for which Form DPT 3 is required to file for each and every loan outstanding and received by the company is 1st April 2014.

5. Company not having any outstanding loan or outstanding receipt of money as on date 22nd January, 2019 is also required to file Form DPT 3.

6. Company has to file details of outstanding loan or receipt of money in Form DPT 3 to Registrar Of Companies in the stipulated time period , contravenes of which , shall be punishable with fine by the defaulting company and every officer of the company.

7. List of depositors is mandatory to attach along with particulars of deposits, amount of deposit renewed during the year whether secured or not.

8. In case of debentures, copy of trust deed entered between the company and the trustee is mandatory to attach.

9. Details of particular of instrument creating charge also required if company has created the charge.

Onetime Return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in the said rules.

Author Bio

Qualification: CS
Company: M Sancheti and Associates
Location: Jaipur, Rajasthan, IN
Member Since: 12 Jan 2019 | Total Posts: 2

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  1. Rashmi Radheshyam Bang says:

    is it necessary to file nil return??
    what if director give loan to the company throughout the year and which is settled on 31/03/2019 then also need to file DPT-3??

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