DPT 3

Everything about DPT-3

Company Law - In this editorial author discusses about DPT-3. DPT-3 is annual return which is required to be filed  every year by Companies having any amount of loan or advances as on 31st March within 90 days of end of financial year i.e. upto 30th June. Q 1. What are the objectives of e-Form DPT-3? Ans. The […]...

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Is Auditor Certificate mandatory for DPT-3

Company Law - In this Article author discusses about requirement of auditor certificate for filing of e-form DPT-3. Whether auditor certificate mandatory for all the DPT-3, if not then what are the situations when certificate from auditor required for DPT-3? Point of Editorial: Is Chartered Accountant Certificate required for e-form DPT-3? This is very...

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How to file DPT-3 In case of Loan from SHAREHOLDER?

Company Law - In this Article author discusses how to file DPT-3 form when a Private Limited/ Public Limited Company having loan from shareholders (HUF, Trust, Individual etc.) As per exemption notification dated 05th June 2015 and 13th June 2017 Private Limited Companies are allowed to accept Loan from Shareholders of Company after following the proce...

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DPT-3 For FY 2019-20 can be filed upto 31st Dec, 2020

Company Law - It is stated that company can file Form DPT-3 till 31st December, 2020 without any additional fee, however, it has to be filed a FORM CFSS-2020 after closure of scheme....

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Analysis of Section 73 and Reporting in Form DPT 3

Company Law - MCA rolled out a new rule in the Companies (Acceptance of Deposits), Rules, 2014 which is DPT-3 form.It is required to be filed annually by 30 June....

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Form DPT 3: ICSI seek clarification on Audit Requirement, Nil Return, Amount to Include

Company Law - ICSI has made a representation to Minister of Corporate Affairs and requested to clarify – 1. w.r.t requirement of the Audit of financials for the purpose of filing of Form DPT – 3, 2. In case of one-time DPT -3 return a. Whether the amount received before 1st April, 2014 is to be included if […]...

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Clarification on Auditor’s Certificate on Return of Deposits (DPT-3)

Company Law - The Auditor’s Certificate is mandatory only in case of return of deposits. For filing particulars of transactions not considered as deposits information contained therein as on 31st March of that year need not be from the duly audited Financial Statement....

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Request for extension of due date of DPT-3 for exempt deposits not justified: MCA

File No: P-01/08/2013-CL-V Vol. VI - (24/06/2019) - Auditor Certificate is mandatory only in case of return of deposits. Same is also mentioned In Instruction Kit given with e-Form DPT-3. So revision of time line for filing particulars of exempted deposit (receipt of money or loan which are not considered as deposit) is not justified....

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Recent Posts in "DPT 3"

Everything about DPT-3

In this editorial author discusses about DPT-3. DPT-3 is annual return which is required to be filed  every year by Companies having any amount of loan or advances as on 31st March within 90 days of end of financial year i.e. upto 30th June. Q 1. What are the objectives of e-Form DPT-3? Ans. The […]...

Read More
Posted Under: Company Law |

Is Auditor Certificate mandatory for DPT-3

In this Article author discusses about requirement of auditor certificate for filing of e-form DPT-3. Whether auditor certificate mandatory for all the DPT-3, if not then what are the situations when certificate from auditor required for DPT-3? Point of Editorial: Is Chartered Accountant Certificate required for e-form DPT-3? This is very...

Read More
Posted Under: Company Law |

How to file DPT-3 In case of Loan from SHAREHOLDER?

In this Article author discusses how to file DPT-3 form when a Private Limited/ Public Limited Company having loan from shareholders (HUF, Trust, Individual etc.) As per exemption notification dated 05th June 2015 and 13th June 2017 Private Limited Companies are allowed to accept Loan from Shareholders of Company after following the proce...

Read More
Posted Under: Company Law |

Checklist for DPT 3

Checklist for DPT 3 so that the same is easily available to get the required details from the Finance Team. Checklist for DPT 3 contains the following detail format- -Net Worth as per the latest audited balance sheet preceding the date of the return as on 31.03.2020 -Particulars of charge as on 31.03.2020 -Particulars of […]...

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Posted Under: Company Law |

DPT-3 For FY 2019-20 can be filed upto 31st Dec, 2020

It is stated that company can file Form DPT-3 till 31st December, 2020 without any additional fee, however, it has to be filed a FORM CFSS-2020 after closure of scheme....

Read More
Posted Under: Company Law |

Analysis of Section 73 and Reporting in Form DPT 3

MCA rolled out a new rule in the Companies (Acceptance of Deposits), Rules, 2014 which is DPT-3 form.It is required to be filed annually by 30 June....

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Posted Under: Company Law |

Non-Applicability of CFSS on Form DPT-3 And Other Forms

There is a lot of confusions amongst the professionals with respect to getting immunity certificate (filing Form CFSS after 1st October) for Form DPT-3 and other Forms whose due date falling between 01st April, 2020 and 30th September, 2020 and filed before 30th September, 2020. In this write up, we discuss and interpret the same. [&helli...

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Posted Under: Company Law |

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 […]...

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Due Date of Filing Form DPT-3 for Financial Year 2019-20

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 pu...

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Posted Under: Company Law |

Auditor Certificate For DPT – 3

Ministry of Corporate Affairs (MCA) vide its notification dated 22.01.2019 has notified amendment in the Companies (Acceptance of Deposits) Rules 2014 and a new sub–rule 16A(3) was inserted which read as follows: “Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a compa...

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Posted Under: Company Law |

Board Resolution to file e-Form DPT-3, Onetime and Annual

Authorisation to file e-Form DPT-3 One Time The Chairman informed the Board that the Ministry of Corporate Affairs (MCA) vide notification dated 22th January, 2019 in exercise of the power conferred by clause (31) of section 2 and section 73 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 […]...

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FAQs on ROC form DPT 3

DPT 3 Form Filing, Frequently asked questions on ROC form DPT 3, the due date of Form DPT 3 and all you need to know about it Q 1. What is form DPT 3? Ans: DPT-3 is a return of Deposits or particulars of transaction not considered as deposit or both which is to be filed […]...

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Posted Under: Company Law |

DPT-3 Applicability & Implications on Private Companies

e-form DPT-3 applicability and implications The Ministry of Corporate Affair vide its notification dated January 22, 2019 had directed Every Company to file the e-Form DPT-3, except the following: Government Company; Non-banking and finance company; and Banking Company Before January 22, 2019, only the company, who accepted the Deposits...

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Posted Under: Company Law |

Form DPT 3: ICSI seek clarification on Audit Requirement, Nil Return, Amount to Include

ICSI has made a representation to Minister of Corporate Affairs and requested to clarify – 1. w.r.t requirement of the Audit of financials for the purpose of filing of Form DPT – 3, 2. In case of one-time DPT -3 return a. Whether the amount received before 1st April, 2014 is to be included if […]...

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Posted Under: Company Law | ,

Illustrative Auditor’s Certificate on Return of Deposits (DPT 3)

Illustrative Auditor's Certificate on Return of Deposits as at [state the year end] pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, as amended...

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Posted Under: Company Law |

Clarification on Auditor’s Certificate on Return of Deposits (DPT-3)

The Auditor’s Certificate is mandatory only in case of return of deposits. For filing particulars of transactions not considered as deposits information contained therein as on 31st March of that year need not be from the duly audited Financial Statement....

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Posted Under: Company Law |

Extend Due date of Filing ROC Form DPT 3

There is sufficient cause and need for the extension of filing of Form DPT 3 and unified reporting of other matters with a due date deadline congruent with the Annual Forms filing and nascent penalty provisions for small companies to foster friendly regime....

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Request for extension of due date of DPT-3 for exempt deposits not justified: MCA

File No: P-01/08/2013-CL-V Vol. VI (24/06/2019)

Auditor Certificate is mandatory only in case of return of deposits. Same is also mentioned In Instruction Kit given with e-Form DPT-3. So revision of time line for filing particulars of exempted deposit (receipt of money or loan which are not considered as deposit) is not justified....

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DPT-3 (One Time Return & Annual Return)- FAQs

The Ministry of Corporate Affair vide its notification dated January 22, 2019 had directed to all the Company, except government company, to file: – a one-time return in e-Form DPT-3, by furnishing the details of all outstanding receipt of money or loan taken from April 01, 2014 to March 31, 2019, which is not considered […]...

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Form DPT-3 and the related Compliances

MCA vide its general circular 05/2019 dated 12th April, 2019, clarified that now Companies are required to file data with regard to exempted deposits up to 31st March, 2019 (as opposed to the publication of earlier notification date i.e 22nd January, 2019). Now, Companies are required to file data of exempted deposits for the period of...

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Posted Under: Company Law |

23 FAQ’s on DPT-3 Form Filing- Answered in ICSI Webinar

1. Filing of DPT-3: DPT-3 has to be filed in two ways: (i) One-time return- 01.04.2014 to  31.03.2019 (Amount received and outstanding) (ii) Annual Return- 01.04.2018 to 31.03.2019 (Amount outstanding)...

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Posted Under: Company Law |

7 Points to be considered while filling form DPT-3

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. ...

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Posted Under: Company Law |

Form DPT-3- One Time Return- 28 FAQs

Form DPT-3- One Time Return- 13 FAQs – Updated on 22.06.2019 based on MCA Webinar on 17th June 2019 Q 1. What are the objectives of e-Form DPT-3? Ans. The objectives of the form are: One time return for disclosures in respect of receipts not considered as deposits as per the Act and the rules […]...

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Key Insights of webinar held on 17-06-2019- DPT 3

The Institute of Company Secretaries of India conducted a webinar on 17th June 2019 which was addressed by the officials from the Ministry of Corporate Affairs, who provided insights and answers to queries posed by professionals pertaining to the Form DPT-3 which is due to be filed by Companies on 30th June 2019. Some of […]...

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Posted Under: Company Law |

Form DPT-3- Return of Deposits

ABOUT DPT-3 DPT-3 is a return of Deposits or particulars of transaction not considered as deposit or both which is to be filed by every company, other than Government Company on or before 30.06.2019. The purpose of filing DPT-3 is to provide the information to Registrar of Company about the loan/money received by the Company. […]...

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Posted Under: Company Law |

DPT 3 – One Time Return & Annual Return- Comprehensive analysis

Rule 16: Return of deposits to be filed with the Registrar: an annual return in Form DPT-3 shall be filed as return of deposit or particulars of transaction not considered as deposit or both and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company....

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Posted Under: Company Law |

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