Deposit Return DPT-03
What is DPT-03?
Mandatory filing of details of deposits as or outstanding receipt of money or loan received by a Company with ROC in Form DPT-03 as prescribed under Companies (Acceptance of Deposits) Amendment Rules, 2019.
Who is required to file DPT-03?
Every Company other Government Company shall file return of Deposits or Outstanding receipt of money or loan received by a Company but not considered as deposits as on the 31st March of that year duly audited by the auditor on or before the 30th June of every year.
Transactions for which DPT-03 has to be filed?
Hence every company shall file form DPT -3 to ROC for the following transactions, if any, transacted by the Company:
- Amount of deposit accepted, repaid, outstanding, matured not claimed, existing deposits, details of liquid assets, particulars of charge;
- Particulars of unsecured loans received from directors or relative of Directors;
- Particulars of Loan from banking companies, PFIs;
- Particulars of amount received from CG, SG, Foreign Governments/ banks etc;
- Particulars of Loan from banking companies, PFIs
- Particulars of amount raised through issuance of commercial paper
- Particulars of Inter corporate loans
- Particulars of Subscription money for securities
- Particulars of Issue of secured bonds/ debenture/unsecured listed NCDs:
- Particulars of Non-interest bearing amount held in trust:
- Particulars of Amounts received in the course of business:
- Non-interest bearing security deposit received from employees not exceeding his salary / performance of contract/ supply of capital goods
- Advance from customers
- Advance for immovable property
- Advance for providing future services / maintenance contracts
- Advance allowed by any sectoral regulator
- Subscription towards publication
- Particulars of Amount accepted by Nidhi Companies as per Sec. 406
- Particulars of Amount received under any collective investment scheme in compliance with regulations of SEBI
- Particulars of Amount received by start-up company by way of convertible note
- Particulars of Amount received from AIFs, VCFs REITs, MFs etc. registered with SEBI
- Onetime return for disclosure of details of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the companies (Acceptance of Deposits) Rules, 2014
- Return of deposit
- Particulars of transactions by a company not considered as deposite as per rule 2(1)(c) of the companies (Acceptance of Deposits) Rules, 2014
- Returns of deposite and particulars of transactions by a company not considered as deposit
|
Purpose of Form (column no:3 of DPT-3) |
Applicability & Options |
|
One time Filing Requirement |
By all Companies – Option 1 |
|
Return of deposit by deposit accepting companies |
For1st year filing – Option 1 & 2 |
|
Periodical returns by companies not accepting deposits but having exempted deposits |
Yearly Form – Option 3 |
|
Periodical returns by companies accepting deposits & having exempted deposits |
Yearly Form – Option 4 |