ARE YOU READY TO FILE EFORM DPT-3?

The eForm DPT-3 is the recent compliance that needs to be filled in India by certain companies that are have taken money or debt but have not marked them as deposit. If you are one of them, contact Barrister Babu right away and we shall begin with it.

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E FORM DPT-3 in India

Filing of MCA Form DPT-3

Has your Company taken any money or debt and hasn't marked it as a deposit? If the answer to this question is yes, you must file an annual return to the Ministry of Corporate affairs. This needs to be filed in eForm DPT-3.

DPT-3 Applicability

EForm DPT-3 applies to all types of money or debts, such as:

  • Secured
  • Unsecured
  • External
  • Commercial Borrowings and others

Furthermore, even if the Company has received the loan from the following type of entities, it needs to file the FORM DPT-3:

  1. Holding Company
  2. Subsidiary Company
  3. Associate Company

If you haven't filed this Form already, then you should hurry. The final date of filing DPT-3 arrived on June 30 of every financial year. However, there is no need for you to get desperate. Barrister Babu can file this Form on your behalf straight away. All you need to do is contact us, and we shall begin. We will let you know all about DPT 3 form-filing.

Eligibility criteria for E FORM DPT-3 in India

The companies that are eligible to file FORM DPT-3 are the following:

  • Private Limited Companies
  • One Person Companies
  • Public Limited Companies
  • Section 8 Companies

Note: Government companies are exempted from filing this e-form.

Exemptions from filing the DP3 Form

The MCA exempts government companies from filing loan returns. The Acceptance of Deposits Rules of 2014 from the Companies Act exempts the following companies from filing the returns: 

  • Banking Institution
  • NBFCs (Non-Banking Financial Company)
  • Housing Finance Company registered under the National Housing Bank
  • OR any other company notified under subsection (1), section 73, Companies Act

Consequences of Default in filing the Returns

In case a company, despite accepting deposits, does not adhere to the one-time returns requirements of filing the Form DPT-3, it will face serious consequences, such as:

Penalty on the Company

The MCA shall impose a penalty of one crore or twice the deposit's amount, whichever is lower. The penalty can extend upto 10 crore rupees. 

Penalty on the Officers

The MCA shall punish the involved officers with imprisonment of up to seven years. He will also be fined 25 lakhs rupees, extending to two crore rupees.  

Penalty in case of default in paying the Fine

If the Company or the officer defaults on the fine, they may have to pay an additional five thousand rupees. This contravention will continue, with a fine of 500 rupees every day since the default.

You can download the DPT3 auditor certificate format (in Word) from the Registreationwala website.

Distinction between Deposits and Non-Deposits

Every registered Company must make a distinction between the deposits and non-deposits eligible for filing the returns in the e-Form DPT-3 to the MCA. Here, we have listed some of the funds accepted or arranged by the Company, which are not considered a deposit and, therefore, must not be filed for returns. 

1. Fund received from the following:

  • Government 
  • Foreign Government 
  • Foreign Bank

2. Loans disbursed from any one of the following:

  • Public Financial Institutions
  • Insurance Companies 
  • Banks

3. Intercompany transactions

4. Company's subscription to securities and their advance call

  • Funds received from the following:
  • Company's Director 
  • Relative to the director of a Private Limited Company, someone who is managing the directorship at the time of lending 

5. Funds received from an employee. The amount does not exceed the employee's annual salary per the employment contract. An example of such is a non-interest-bearing security deposit.

6. Funds received from a Startup Company of 25 lakh or more in convertible notes in a single tranche

7. Funds received by the issuing secured bonds or debentures

8. Unsecured fund transfer from Company's promoters

9. Funds received from the Nidhi Company or the Chit fund Company under the Chit Funds Act of 1982

10. Fund collected from any one of the following:

  • Collective Investment Scheme
  • Alternate Investment Funds 
  • Mutual Funds (SEBI registration)

11. An amount that is not listed as a deposit under the Companies Act

Documents required for filing E FORM DPT-3

The documents required to file FORM DPT-3 are the following:

  • Auditor's Certificate
  • Deposit Insurance Contract
  • Copy of the trust deed
  • Copy o the instrument Creating Charge
  • List of Depositors
  • Details of the liquid assets.
  • Outstanding receipts of money or loans taken by a company which has not been considered as deposits.

Process for filing E FORM DPT-3

The process of filing the DPT-3 E Form is as follows:

  1. Gather the requisite documents.
  2. Go to the MCA portal.
  3. Fill out the E FORM DPT-3.
  4. Submit the application form.
  5. Receive the confirmation from the MCA.

Our Assistance in filing the E FORM DPT-3

We at Barrister Babu provide end-to-end solutions for filing E FORM DPT-3. Our services include:

  • Collection of information and starting the process.
  • Creating the first compliance draft.
  • Reviewing the draft and making changes if necessary.
  • Providing you with the confirmation receipt.

Barrister Babu.com is a leading legal consultancy firm providing comprehensive services for E FORM DPT-3. Contact us now to inform the MCA about any debt or money they have yet to be informed about.

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