DPT-3 COMPLIANCE

[Gautam Chhaparia]

Dear Sir/ Madam,

 

As per My Understanding DPT-3 COMPLIANCE (provision in crux) as under;-:-

 

2 Return have to file: 1. One - time return

 

                                      2. Yearly return 

 

1.    ONE - TIME RETURN: outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposit Rules), 2014.

 a.    Period is from 01.04.2014 to 31.03.2019

 b.    Due date of this return is 29.06.2019

 c.    Auditor Certificate not Mandatory but advisable to take from Statutory Auditor only.

 d.    Total outstanding amount due as on 31.03.2019

 

2.    YEARLY RETURN: outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposit Rules), 2014.

 

 a.    as on  31.03.2019

 b.    Due date of this return is 30.06.2019

 c.    Auditor Certificate not Mandatory but advisable to take from Statutory Auditor only.

 d.    Segregation of total outstanding amount due as on 31.03.2019

 

Kindly Note:

·    All the Company is required to file weather small, private, OPC, Public EXCEPT banking, housing, Govt  & NBFC company.

 ·   If Company doesn’t have any deposits or exempted deposits as on 31st March, 2019 Such Companies are not required to file any return even NIL return is not required.

 

Note:- List of exempted deposit in brief as per Rule 2(1)(C) of the Companies (Acceptance of Deposit Rules), 2014.

 

1.      Any amount received from the Central Government or a State Government;

2.      Any amount received from Foreign Governments or Foreign or international banks;

3.      Any amount received as A loan or facility from any banking company; or From the state Bank of India or From a banking institution notified by the Central Government.

4.      Any amount received as loan or financial assistance from Public Financial Institutions notified by the Central Government or Scheduled Banks as defined in the Reserve Bank of India Act,1934

5.      Any amount received against issue of commercial paper

6.      Any amount received by the company from any other company.

7.      Any amount received and held pursuant to an offer made in accordance with the provisions of the Act towards subscription to any securities including share application money or advance towards allotment of securities pending allotment, so long as such amount is appropriated only against the amount due on allotment of securities applied for.

8.      Any amount received from a person who, at the time of the receipt of the amount, was a director of the company or the relative of the director of a private company.

9.      Any amount raised by the issue of bonds or debentures secured bya first charge or a charge ranking pari passu.

10.  Any amount raised by the issue of non-convertible debentures not constituting a charge on the assets of the company and listed on recognized stock exchange as per applicable regulations made by Securities and Exchange Board of India.

11.  Any amount received from an employee of the company not exceeding his annual salary under a contract of employment with the company in the nature of non-interest bearing security deposit.

12.  Any non-interest bearing amount received and held in trust.

13.  Any amount received in course of , or for the purposes of the business of the company-

 

a.     As an advance for supply of goods or provision of services accounted for in any manner whatsoever provided that such advance is appropriated against supply of goods or provision of services within a period of three hundred and sixty five day from the date of acceptance of such advance.

b.    As advance accounted for in any manner whatsoever, received in connection with consideration for immovable property under an agreement or arrangement, provided that such advance is adjusted against such property in accordance with the terms of agreement or arrangement.

c.     As security deposit for performance of the contract of supply of goods or provision of services.

d.    As advance received under long term projects for supply of capital goods except those covered under item (b)

e.    As an advance towards consideration for providing future services in the form of a warranty or maintenance contract as per written agreement, if the period for providing such services does not exceed the period prevalent as per common business practice or five years, from the date of acceptance of such service whichever is less.

f.     As advance received and allowed by any sectoral regulator or in accordance with directions of Central or State Government.

 

14.  Any amount brought in by promoters of the company by way of unsecured loans in pursuance of the stipulation of any lending financial institution.

15.  Any amount received by a Nidhi company in accordance with the rules made under section 406 of the Act.

16.  Other point may include as per notified time to time. Kindly check in details as per amendment provision of the Act.

[Raveena Gupta]

As per my understanding nil return is required to be filed even though exempted deposits.

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[Devansh Garg]

There is a slight confusion in this issue.

Rgds

Devansh

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[Lakshmeesha Rammohan Maddala]

Sir,

In the exempted deposits list-

Point 4- which says any loan or facility from Banking company. Does this also covers Bank guarantee?, because it uses the word facility.

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[CS V Kartik]

For DPT-3, Nil return has to be filed. It's in MSME, where you need not file Nil return

[kamlesh gupta]

dear members

there are four options in the form that we have to select while filing the details of deposits, in the case of a private company, which options we have to select, pls confirm

thanks

On Wed, May 15, 2019 at 9:04 PM CS V Kartik <karv...@gmail.com> wrote:

For DPT-3, Nil return has to be filed. It's in MSME, where you need not file Nil return

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[CS Rajat Agrawal]

Hi

For a private company, option 1 in case of one time returns and option 3 in case of exempted deposits under Rule 2(1)(c) of Companies (Acceptance of Deposits) Rules, 2014

Regards,

CS Rajat Agrawal

Company Secretary

+91 7003 899 800

csrajat...@gmail.com

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[urvashi jain]

For reading and clarification dpt-3

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[kamlesh gupta]

dear members

all the amounts are reced before 01/04/2014 and some are o/standing as on 31/03/2019, then whether theses outstanding amounts have to show in One Time Return or the ZERO has to be filled in the column relating to the amount outstanding ----------,  pls share ur views,

thanks

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[Gautam Chhaparia]

I THINK IN OPTION NO. 3 ONLY IF ALL OUTSTANDING IS EXEMPTED DEPOSIT TAKEN BEFORE 01/04/2014

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Thanks & Regards,

GAUTAM KUMAR (GAUTAM CHHAPARIA & CO.)

PRACTICING COMPANY SECRETARY & TRADE MARK AGENT

B.Com (Hons.), FCS, CMA (I)

Mob.9313516855,7979965319

.......................................

Our Associate Establishments:

Mac Professionals Private Limited

(Digital Signature Provider| Management consultant | Income Tax | GST | TDS | IPR| Other)

[soniya Agarwal]

HOW TO REPORT LOAN FROM SHAREHOLDER IN FORM DPT 3

With Regards

SONIYA AGARWAL
soniya0454.wordpress.com

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