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Total 37 FAQ’s
Q 1. What is the basic functionality behind e-Form DPT-3?
Ans. The e-form DPT-3 is a dynamic form which works on the basis of radio button selected by the user.
Q 2. In which cases auditor’s certificate is mandatory to be attached?
Ans. Auditor’s certificate is mandatory only in the case when a return of deposit is filed, i.e. when the radio button two or four is selected.
Q 3. Is the e-Form DPT-3 required to be certified by a professional?
Ans. No.
Q 4. Is this an STP form?
Ans. No, e-Form DPT-3 is not an STP form and will have to be approved by the concerned Registrar.
Q 5. What is the applicability of e-Form DPT-3?
Ans. This form is applicable on all companies except:
- a government company
- a banking company
- a non-banking financial company registered with the Reserve Bank of India
- a housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987
However, insurance companies are registered with IRDA, so the obligation to file DPT-3 is also applicable on them.
Q 06. If the company does not have any outstanding amount as on 31st March, 2021, is the e-Form DPT-3 required to be filed?
Ans. No, company does not have to file any return.
Q 07. If the company is newly incorporated, what figures does it have to fill in the form?
Ans. If no audited accounts are available for the previous year file the form with unaudited figures.
Q 08. Is the interest along with the principal amount of the loan to be reported?
Ans. If the interest amount is outstanding as on 31st March, 2021, then yes it also has to reported as a consolidated figure with the principal amount under the respective head.
| S. No | Questions | Answer |
| 9. | Whether Nil return required filing? | As per webinar of MCA, there is no need to file e-form DPT-3 for NIL Return. |
| 10. | In which column, loan received from Shareholders shall be mention in case of private limited Company | Amount receive from shareholder shall be mention in collum No 9 & 10 i.e. Deposit. Loan from shareholder shall be considered as Deposit. |
| 11. | Whether amount of loan along with accrued interest need to mention in DPT-3 | Yes amount of loan along with accrued interest need to mention in e-form DPT-3. |
| 12. | Whether DPT-3 required being file by NBFC Company? | As per Act, Deposit rules not applicable on NBFC Companies therefore no need to file DPT-3 for NBFC Companies. |
| 13. | In which column loan received from NBFC shall be required to mention. | The same required to mention in collum No. 15(c)(i) |
| 14. | If Company taken OD facility from Bank then in which category same required to mention. | The same required to mention in collum No. 15(c)(i) |
| 15. | In case of Company having only non-deposit entries then which remote button required to select in DPT-3 | In such case Remote Button 3 required to select
“Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014”
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| 16. | If private company having loan from both directors and shareholders then which remote button required selecting in DPT-3? | In such case Remote Button 4 required to select
“Return of Deposit and Particulars of transactions by a company not considered as deposit”. In this case “Auditor Certificate” is mandatory to attach. |
| 17. | Whether Auditor Certificate required from Statutory Auditor or any other auditor will also work? | Certificate in DPT-3 must be obtained from the Statutory Auditor of the Company. |
| 18. | If Companies fails to file e-form DPT-3 within due date. Whether companies need to pay additional fees. | Yes in such case companies are required to make payment of additional fees on the same. |
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).
Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION