Form DPT-3 Filing Due Date 2026: Applicability, Exemptions, Format & Step-by-Step Filing Guide

Every company registered under the Companies Act, 2013 must carefully examine whether it is required to file Form DPT-3 with the Registrar of Companies (ROC). Even companies that have not accepted public deposits may still be required to file DPT-3 for reporting outstanding loans or money received which is not treated as deposits.

Many companies ignore this compliance assuming that DPT-3 is applicable only to companies accepting deposits from the public. However, the scope of Form DPT-3 is much wider and covers several outstanding amounts including unsecured loans from directors, advances from customers, and inter-corporate borrowings.

In this article, a complete guide on Form DPT-3 Filing for FY 2025-26 is explained including applicability, exemptions, due date, reporting requirements, attachments, penalties, and the step-by-step filing process.

Form DPT-3 is a ROC e-form prescribed under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014.

The form is used by companies to furnish details of:

• Deposits accepted by the company; and/or
• Outstanding receipt of money or loan not considered as deposits.

The form is filed annually with the Registrar of Companies (ROC).

The Ministry of Corporate Affairs (MCA) introduced DPT-3 to monitor:

• Outstanding loans and borrowings of companies
• Acceptance of deposits by companies
• Financial liabilities not treated as deposits

Compliance with deposit-related provisions under the Companies Act, 2013

The annual return in Form DPT-3 for FY 2025-26 is generally required to be filed on or before:

Form DPT-3 is applicable to all companies except specifically exempted entities.

The following companies are generally required to examine applicability and file DPT-3 if applicable:

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC)
• Small Companies
• Section 8 Companies
• Subsidiary Companies
• Associate Companies

Even if a company has not accepted public deposits, it may still need to file DPT-3 for reporting exempted outstanding amounts.

The following outstanding amounts are commonly reportable in Form DPT-3 if outstanding as on 31 March 2026:

Certain amounts are specifically excluded from the definition of “deposit” under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.

Common examples include:

• Loan from directors (subject to declaration conditions)
• Inter-corporate loans
• Secured borrowings from banks
• Share application money received within prescribed time
• Business advances received in ordinary course of business
• Amount received from Government

Although these may not be treated as deposits, they may still require reporting in DPT-3.

The following entities are generally exempt from DPT-3 requirements:

• Banking Companies
• Non-Banking Financial Companies (NBFCs)
• Housing Finance Companies
• Government Companies (subject to applicable exemptions)

However, companies should examine specific legal provisions and notifications before concluding exemption.

Yes. In many cases, private limited companies are required to file DPT-3 even if they have only exempted loans or advances.

For example:

• Director’s unsecured loan outstanding
• Loan from relatives of directors
• Inter-corporate loan
• Customer advances

Therefore, most private limited companies should review applicability every financial year.

The Companies Act and Rules do not expressly mandate filing of Nil DPT-3 in every case.

However, professional practice may differ depending upon the company’s financial position and outstanding transactions.

If no reportable outstanding amount exists as on 31 March 2026, professional advice should be taken regarding filing requirements.

The following documents/details are generally required:

• Auditor’s Certificate
• Details of outstanding money/loan
• Net worth details
• Credit rating details, if applicable
• Copy of trust deed, if applicable
• Board Resolution, if required
• CIN and company master data

Depending upon the nature of filing and purpose selected in Form DPT-3, attachment requirements may vary. In practice, companies generally attach an Auditor’s Certificate certifying the outstanding amounts reported in the form Total outstanding amounts

The certificate should be obtained before filing the form.

Check all outstanding loans, advances, and receipts as on 31 March 2026.

Determine which outstanding amounts are required to be reported in DPT-3.

Get the Auditor’s Certificate prepared and signed, if required.

Download the latest version of Form DPT-3 from MCA portal.

Step 5: Fill Company Details

Enter:

• CIN
• Company name
• Email ID
• Net worth
• Particulars of outstanding transactions

Step 6: Attach Supporting Documents

Attach:

• Auditor certificate
• Other required attachments

The form must be digitally signed by:

• Director/Manager/CEO/CFO/Company Secretary

Professional certification by (if applicable):

• Chartered Accountant
• Company Secretary
• Cost Accountant

is also required.

Upload the form and pay prescribed filing fees.

After successful submission, SRN is generated for future reference.

The filing fees depend upon the nominal share capital of the company as prescribed under Companies (Registration Offices and Fees) Rules.

Additional fees may apply for delayed filing.

Non-filing or delayed filing of DPT-3 may lead to:

• Additional filing fees
• ROC notices
• Adjudication proceedings
• Penalty under Companies Act, 2013
• Compliance qualification during due diligence or audits

Timely filing helps maintain proper compliance status of the company.

• Review director loan declarations properly.
• Verify whether customer advances have become overdue.
• Cross-check figures with audited financial statements.
• Ensure consistency with balance sheet disclosures.

Avoid incorrect classification of deposits and exempted borrowings.

Form DPT-3 is an important annual ROC compliance which should not be ignored merely because the company has not accepted public deposits. The reporting requirements under DPT-3 cover several categories of outstanding loans and exempted transactions.

Companies should carefully examine their financial statements, identify reportable amounts, obtain auditor certification, and complete filing within the prescribed due date to avoid penalties and compliance issues.

To know about the annual compliances applicable upon Private Limited Company. Read our Article on Annual Compliance for Private Limited Company in India (2026) – Complete Checklist, Due Dates

For professional assistance in:

• DPT-3 Filing
• ROC Annual Compliance
• Company Law Advisory
• Drafting & Certification
• MCA Filings

Contact Legnex Solutions for expert support.