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DPT-3 Due Date, Fees, Applicability and more

DPT-3 Due Date is June 30th as per The Ministry of Corporate affairs. The form is used for filing the return of deposit or return of disclosures of money or loan received by a company but not considered as deposit.

by Damodharan N

Updated Jun 11, 2024

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DPT-3 Due Date, Fees, Applicability and more

DPT- 3

DPT -3 (Return of Deposits) is the compliance form given by the Registrar of Companies under the Ministry of Corporate Affairs. It is based on the Companies Act 2013 under which acceptance of the Deposits Rules 2014.

The companies have to fill out this form if they are under the definition of the deposit in the said rule. This is compliance and a must for the companies who are eligible under this act.   

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DPT- 3 Due Date 

DPT -3 (Return of Deposits) is due June 30 every year. The firm must comply with this form to avoid paying late fees. This form is for companies that take money from the public other than prescribed government firms.

The exempted are Non-banking financial sectors and banking companies which is set by the Companies Act 2013 under its rules acceptance of the Deposits Rules 2014 which was amended time and again and the last amendment was done in  2017.

The companies also have other criteria, which is capital size based on which they have to pay the applicable fee which starts from 200

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DPT- 3 MCA Fees 

Below is the MCA Fees for filing DPT 3, take a look!

S No

Nominal Share Capital (INR)

Fee Applicable (INR)


Less than 1,00,000



1,00,000 to 4,99,999



5,00,000 to 24,99,999



25,00,000 to 99,99,999



1,00,00,000 or more


For the company that has just started and may not have registered for share market IPO, they have to pay the Normal fee of 200. 

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DPT- 3 Due Date Late fees

The DPT- 3 due date fees will vary based on the market share capital size and late date which was set by the Companies (Registration Offices and Fees) Rules, 2014. Based on which the late fees are given.


Period of Delay

Additional Fee Applicable (INR)


Up to 30 days

2 times of normal filing fees


More than 30 days and up to 60 days

4 times of normal filing fees


More than 60 days and up to 90 days

6 times of normal filing fees


More than 90 days and up to 180 days

10 times of normal filing fees


More than 180 days

12 times of normal filing fees

For non-payment of one crore rupees or twice the amount of deposit accepted by the company, whichever is lower but which may extend to ten crore rupees fine will be levied. 

Applicability of DPT 3

Every Company i.e., Small Company, OPC, other than small companies, Listed companies, and Public companies are required to file DPT 3. The following companies are not required to file DPT 3

  1. Banking Company
  2. Government Company
  3. Non-Banking Financial Companies (NBDC) registered with RBI
  4. Housing Finance Company (HFC)

Purpose of Filing DPT 3 

The Purpose of DPT 3 is to make the firms open about their financial details in term of cash flow and non-accounted deposits outside the banking and financial institutions and curb the use of dual books of finance records of the firm.

Whether it has helped in achieving that said result will only be foretold by the development economists and public system analysts in the field of the economy who have to do the deep dive and find out from hard data.

Some books help people to understand how laws work and how big firms manage them one such book is written by Professor Katharina Pistor titled “The Code of Captial: How Law Creates the Wealth and Inequality?”  The author describes the role of laws in capital building in the book as “diagnostic” and talks about tax evasion.  


The Registrar of Companies is under the Ministry of Corporate Affairs which deals with the management of the Limited Liability Company. This was established by the rules of Section 609 of Companies Act.

They are there to establish the authority and make Indian firms complaint with laws and direct them in a way that is suited for the policy aspect by the govt of the day. As a socialist relic or we are reading it that way that the ROC is also there to give records of the company to  members of the public on payment of the prescribed fee.

This is to give public oversight of the data of the firm but a person who have zero interest of the firm may act trouble letters box. But this provisions is also useful for the public policy experts, economists and data journalist.  

DPT- 3 Due Date  - FAQs

1. What is Form DPT-3?    

Form DPT-3 is a compliance form used to report deposits and transactions not considered deposits under the Companies Act, 2013, and its rules.

2. When is the due date for filing DPT-3?  

The due date for filing DPT-3 is June 30th every year for the annual return.

3. Which companies are exempt from filing DPT-3?  

Non-banking financial companies (NBFCs) and banking companies are exempt from filing DPT-3.

4. What happens if DPT-3 is filed late?  

Late filing of DPT-3 incurs additional fees ranging from 2 times to 12 times the normal filing fees, depending on the period of delay.

5. What is the purpose of DPT-3?  

The purpose of DPT-3 is to enhance transparency and reduce the use of dual financial records by requiring companies to disclose their deposits and financial transactions.

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