DPT-3 Fillings

[CA Dinesh Kherodia]

DPT-3 | FY 2021-22 | 30.06.2022:

Clarifications over FAQs:
Whether DPT-3 figures shall match with the audited financial statements ?

The figures of DPT-3 will be the ‘unaudited figures’ as at March 31, 2022 in case the audit of FY 2021-22 has not been completed.

Although the figures are ‘unaudited’, yet the same shall be in agreement with the figures which will be finalized in auditing financial statements.

In case the Company believes that there may be some difference (e.g Customer advances subject to confirmation/ reconciliation, security deposits pending adjustments etc.), It shall communicate such thing in Form DPT-3 as an optional attachment.

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CA Dinesh Kherodia

Dinesh Kherodia & Associates

Chartered Accountants

Office Address: 100 Feet Road Mahaveer Nagar

Rajsamand Kankroli 313324 ( Raj)

Contact No-9782859975

"Serving PAN India"

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[CS V Kartik]

For DPT-3, the transactions pertaining to exempted deposits & deposits shall pertain to the FY 2021-22 & the figures pertaining to Net worth shall be relating to the audited financials of FY 2020-21. If the date of event is 31/03/2022, then the figures shall be one year preceding the date of return which is FY 2020-21 as that is the latest audited financials.

Kartik

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[CA Dinesh Kherodia]

This clarification pertains to newly incorporated companies for which FY 2021-22 is first financial year.

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[CS V Kartik]

File only if there are transactions. If not, no need to file Nil return.

Kartik

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[Pankaj Khandelwal]

Whether DPT-3 is to be filed or not, in case of no transaction in the given FY, can be understood here as below:

Rule 16: Return of deposits to be filed with the Registrar:
"Every company other than Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.

To make it more clear, lets check the wording in the DPT-3 Form also at point no. 15:

"*Particulars of receipt of money or loan by a company but not considered as deposits, at the end of financial year, in
terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules,2014"

In my view, To give the status of the outstanding money/loan as mentioned above, DPT-3 should be filed till its there in the balance sheet.

Thanks

[DIPTI SINHA*]

Is it mandatory to file dpt 3 if there is no secured or unsecured loan in current fy. 

Regards 

Dipti

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[CS V Kartik]

No need to file Nil DPT-3.

Kartik

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[CA Shubham Nanda]

Attached screenshot is from caclubindia.

According to this, it is mandatory. Everyone has different opinions on this. I also seen some sites where they said there is no requirement to file nil return.

There is too much confusion regarding this.

If there's any notification from MCA for no requirement of  filing of Nil Return, kindly share with me.

Thanks & Regards

CA Shubham Nanda

Contact No. 9711018234
Email Id: shubhamn...@gmail.com

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[JAI PRAKASH Jagdev]

Yes. Data for DPT-3 Form to be based on Audited Balance Sheet or an Auditors Certificate. It any case it is required to be filed even in case loans are only from Directors. 

J P JAGDEV

CS

M.A., LL. B., M.B.A. FCS

22-A, KANSHI NAGAR

MODEL TOWN,

AMBALA CITY -134003

HR IN

99960 20660

94160 20660

On Wed, Jun 29, 2022 at 2:00 PM DIPTI SINHA* <sinha...@gmail.com> wrote:

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[RAJI SACHIN]

Dear all,

1. We filed dpt3 and afterwards got to know the amount was wrong. Will there be any consequences  regarding  this? Are the departments interconnected such as income tax , gst etc? Should we show the same amount or correct the actual outstanding loan while preparing a balance sheet

2. Also if we got to know after the due date of filing dpt3 form about the deposits or outstanding  loan. What should be the next step?

Thanks & Regards, 

Raji Sachin 

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