What is DPT-3? Why Every Pvt Ltd Must File It (Even With Zero Deposits)

What is DPT-3?

DPT-3 stands for "Return of Deposits." It's an annual return filed with the Registrar of Companies (ROC) disclosing all deposits that the company has received or outstanding loans it has taken that qualify as deposits under the Companies Act.

Under the Companies (Acceptance of Deposits) Rules 2014, companies must file this return annually by June 30. The form was mandated after several cases of companies accepting public deposits without proper disclosure — so the government made annual disclosure mandatory for all companies, even those with zero deposits.

Why does it apply even with zero deposits?

This is the part that catches almost every first-time founder off guard. The filing is mandatory even if your company has:

• Zero revenue
• Zero customer deposits
• Not even started operations

There's one major reason: director loans count as deposits.

When a founder puts personal money into their company — which almost every founder does in the early days — that money is technically classified as a loan from a director to the company. Under certain conditions, this qualifies as a "deposit" under the Companies Act and must be disclosed in DPT-3.

Even if your director loans are structured as "capital contribution" rather than a loan, you should still file DPT-3 with a nil or declaratory filing to be safe. Your CA will handle the specifics.

What documents does your CA need?

• Auditor certificate (your statutory auditor must certify the filing)
• Details of any outstanding loans from directors
• Details of any customer advances or deposits
• Director loan statements for the financial year

The penalty is serious

Missing DPT-3 can result in:

• ₹5,000 initial penalty on the company
• ₹500 per day of continuing default (no cap)
• Directors personally fined — not just the company
• In extreme cases, maximum penalty can reach ₹10 Crore

Given that most CAs charge ₹1,000–₹3,000 to file DPT-3, it's one of the cheapest filings to stay compliant on — and one of the most expensive to miss.

How to make sure it gets filed

Tell your CA explicitly: "Please file DPT-3 for our company by June 30." Many CAs don't proactively remind clients about this filing, especially for early-stage companies with no revenue. Take responsibility for knowing it's due and following up.

If you use PrathamOS, DPT-3 is automatically included in your compliance calendar with a 30-day, 7-day, and 1-day reminder before June 30 every year.