DPT 3 form applicability, due date and fee for filing

DPT 3 form is a loan return form that must be filed annually by every company except government entities.

What is DPT 3 form?

Form DPT-3 is used for filing return of deposit that must be filed by any company with outstanding loans that are not recognized as deposits. It must be filed by every company except the government company for outstanding receipts of money that are the company’s loan but are not considered deposits.

It is to be filed to report the loans taken, loan repayment and closing balance of loan during the year, only loans not considered as deposits.

DPT 3 form is to be filed by every company except government company, means every private limited company, one person company or small company has to file the dpt 3 form.

DPT 3 form applicability

The applicability of filing the dpt 3 form would be there if following conditions are satisfied:

  • Company having loans in books.
  • Advances from customers.
  • Deposits which are taken as loan in the company.

As discussed above, dpt 3 form is applicable to all the companies (Small, private limited, OPC, public etc) except the following companies:

  • Banking company
  • NBFC’s (Non-banking finance company)
  • HFC (Housing finance company)
  • Government company

Form for DPT 3

DPT 3 form for filing can be downloaded from MCA website in Forms & Downloads section.

DPT 3 form due date

The Due date for filing form DPT 3 is 30th June of every year. Hence, the due date of filing the dpt 3 form for fy 2021-22 is 30th June, 2022.

Fees for filing dpt 3 form

Fees applicable in case of company have share capital:

  Nominal Share Capital    Fee applicable  
  Less than 1,00,000    ₹200 per document  
  1,00,000 to 4,99,999    ₹300 per document  
  5,00,000 to 24,99,999    ₹400 per document  
  25,00,000 to 99,99,999    ₹500 per document  
  1,00,00,000 or more    ₹600 per document  

Fees applicable in case of company not have share capital:

Fee applicable
  ₹200 per document  

Additional Fees for filing dpt 3 form

Additional Fees is charged, if dpt 3 form has not been filed by due date which is 30th June of every year.

Period of delaysAdditional fee charged
Up to 30 days  2 times of normal fees  
More than 30 days and up to 60 days  4 times of normal fees  
More than 60 days and up to 90 days  6 times of normal fees  
More than 90 days and up to 180 days  10 times of normal fees  
More than 180 days  12 times of normal fees  

Non-filing of dpt 3 form

These are the following consequences of non-filing of dpt 3 form:

  • A penalty of at least ₹1 crore, or double the amount of deposits, whichever is smaller, may be imposed, with a maximum penalty of ₹10 crore.
  • Every officer who is in default faces a sentence of up to 7 years in prison and a fine of not less than ₹25 lakhs and up to ₹2 crores.
  • A fine of up to ₹5,000 on the company and each officer in default, plus a fine of INR 500 for each day the default continues.