(1.) Which companies are required to file Form DPT-3 (Return of Deposit)?
As per Rule 16 of Companies (Acceptance of Deposits) Rules, 2014, Every year, every company shall file with the ROC (registrar of companies) a return in Form DPT-3 along with applicable govt fees.
(2.) Fow what Form DPT-3 (Return of Deposit) is used for?
Form DPT-3 -Return of Deposit shall be used for filing return of deposit *or particulars of transaction not considered as deposit or both by every company.
* Meaning of Deposit: As per Section 2(31) of the Companies Act, 2013, the deposit includes
- any receipt of money by way of deposit or
- loan or
- in any other form by a Company
but does not include such categories of amount **as may be prescribed in consultation with the Reserve Bank of India.
** The list of categories of receipt of money or loan by a Company that shall not be considered as deposits is prescribed in Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.
(3.) What is the due date for filing Form DPT-3 (Return of Deposit)?
Form DPT-3 -Return of Deposit is required to be filed on or before the 30th day of June of every year.
(4.) Whether auditor’s certificate is required for Form DPT-3 (Return of Deposit)? If yes, then when it is required.
The Auditor certificate will be required only if the purpose of filing of form is
- Return of deposit or
- Return of Deposit and Particulars of transactions by a company not considered as deposit is selected.
(5.) What are the figures required to be mentioned in Form DPT-3 (Return of Deposit) Audited or non-audited?
If the Statutory Audit has not been done till 30th June, then the company is required to mention unaudited figures in Form DPT-3- Return of Deposit.
(6.) Who is authorized to digitally sign form DPT-3 (Return of Deposit)?
The form could be digitally signed by the Director, Manager, CEO, CFO or Company Secretary.
(7.) Which companies are not required to file Form DPT-3 (Return of Deposit)?
The following companies are not required to file form DPT-3
- Government company
- a banking company;
- a non-banking financial company
- a housing finance company
- The companies which have NIL outstanding deposits/loans/amounts not considered as deposits as on 31st March.
(8.) What is government fees for form DPT-3 (Return of Deposit)?
(a.) Fee applicable in case of the company has share capital
|Authorized Share Capital||Fee applicable|
|Less than 1,00,000||Rupees 200 per form|
|1,00,000 to 4,99,999||Rupees 300 per form|
|5,00,000 to 24,99,999||Rupees 400 per form|
|25,00,000 to 99,99,999||Rupees 500 per form|
|1,00,00,000 or more||Rupees 600 per form|
In short, the normal fees range from Rs 200 to 600 per-form depending upon the authorized share capital of the company
(b.) In case the company does not have share capital then fees will be Rs 200 per form.
(9.) What is the late fees for filing form DPT-3 (Return of Deposit)?
If the form DPT-3 is not filed within the prescribed time, then the company shall pay the late fees which are as follows:
|Period of delays in filing form DPT-3||Late Fees|
|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|
In short, the late fees depend upon the no of delay in filing the form. The maximum late fees can be Rs 7800.
(10.) Punishment in case of contravention
The company and every officer of the company who is in default shall be punishable with a fine which may extend to Rs. 5000 and where the contravention is a continuing one, with a further fine which may extend to Rs 500 for every day after the first day during which the contravention continues.
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