Pursuant to rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, MCA has come up with the notification on 22nd January 2019 with respect of filling of e-form DPT-3 for those amounts which not considered as deposits. Here are the few points which must be considered while filling the form DPT-3.
Let me try to address your issues that may come across while filing the new e-form DPT-3:
1) The auditor’s certificate shall be a mandatory attachment for the radio button 2nd & 4th;
2) The Nil return need not to be filed; if no outstanding as on 31st March 2019;
3) One-time return means a return to be used for reporting the amount received on or after 1st April 2014 and remain outstanding on 31st March 2019;
4) Annual return means a return to be used for reporting the amount received even on or before 1st April 2014 but remain outstanding on 31st March 2019;
5) Once the company shall qualify for one-time return, it must be filed an annual return.
6) Due date for filling One Time Return is 29th June 2019.
7) Due date for filling Annual Return is 30th June 2019.
Author – CS Abhishek Chhag, APC & ASSOCIATES Company Secretary in Practice in Ahmedabad.