DPT-3 Filing (Deposits Reporting)
Any non interest bearing amount received and held in trust. Advance rcvd against an immovable property by an agreement , if adjusted against such property as per agreement.
What are deposits for DPT 3?
Any non interest bearing amount received and held in trust. Advance rcvd against an immovable property by an agreement , if adjusted against such property as per agreement. As advance for providing warranty or maintenance services if such period is lower of 5 years or period as per common business practice.
DPT-3 form is a one-time return form of loans that has to be filed by a company that has outstanding loans not treated as deposits.
According to the latest Ministry of Corporate Affairs (MCA) Amendments, it is mandatory for all the companies excluding the Government Companies to file a one time return for the outstanding receipts of money which are the loan of the company but are not considered deposits.
When DPT 3 is required to be filed?
According to the rule 16A, DPT-3 must be filed by all the companies who have received money and loan which is due. The DPT-3 form must be filed by all the companies including small, private, non-small, OPC, etc. Both secured, unsecured Loans along with advance for goods and services must be filed in the DPT-3 Form.
How do I fill my DPT 3 annual return?
- Company's Basic Information (Prefilled based on CIN)
- Object of Company.
- Particulars of Charge, i.e. Date of Trust Deed, Trustee, Property detail and value, if any.
- Net worth of Company as per latest audited Balance Sheet preceding the date of Return.