MCA Form DPT-3 Applicability
In Indian corporate compliance, Form DPT-3 is a mandatory annual return filed with the Ministry of Corporate Affairs (MCA). It is used to report a company's outstanding deposits, loans, or receipts of money that are not classified as deposits.
Mandatory Filing Entities
The form applies to all companies registered under the Companies Act, 2013, regardless of size or turnover:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Section 8 (Charitable) Companies
Transaction-Based Applicability
A company must file Form DPT-3 if it has any outstanding balance as of 31st March under these categories:
- Deposits: Public or member deposits.
- Exempted Borrowings (Non-Deposits): Inter-company loans, loans from directors/relatives, bank or institutional loans, and customer advances.
Exempted Entities
The following entities are strictly exempt from filing Form DPT-3:
- Government Companies
- Banking Companies
- Non-Banking Financial Companies (NBFCs) registered with the RBI
- Housing Finance Companies (HFCs) registered with the National Housing Bank
- Limited Liability Partnerships (LLPs) (as they do not fall under the Companies Act)