FORM DPT-3

What is DPT-3 Form?

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. 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.
DPT-3 Form is required to be filed within 90 days form the end Financial Year 2018-19. While filing the return, the company has to give all the details about the outstanding receipt of money or debt which are not treated as deposits from 1 April 2014 to 31st March 2019.

Types of DPT-3 Form:

1. One Time Return Filing in Form DPT 3- The Return filed for an outstanding amount of money received and not classified as a deposit should only include money received after 1st April 2014 and the amount should have remained outstanding as on 31st March 2019.
2. Annual Return Filing in Form DPT 3- Annual Return: The yearly return filed for the outstanding amount of money received and not classified as deposit can include money received prior to 01 April 2014 and which is outstanding as on 31 March 2019

Companies who are exempted from filing DPT-3 Form:

1. Banking companies
2. Non-Banking Finance Companies (NBFC)
3. A housing finance company

Documents required with the form DPT-3:

1. Auditor’s certificate

2. List of depositors