How and When to fill FORM DPT-3

Form DPT-3
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Applicability of Form DPT-3(Return of Deposits)  every other company other than government companies have to file a return of outstanding receipt of money or loan which is outstanding on 31st March every year
As per rules 16 of Companies (Acceptance of Deposit) Rules, 2019;The Rules provided an explanation “The Form DPT-3 shall be used for filing return of deposit or particular of transaction not considered as a deposit or both by every company other than government company.”  
Types of Companies that are required to file form DPT-3  Private Companies
Public Companies
Small Companies
One Person Companies
Section 8 Companies
Dormant Companies
NOTE: NBFC companies need not file form DPT-3 with MCA as rules are not applicable to them.  
Requirements and Attachments as per Law  The companies as per the requirement of rule 16 will have to file:
*Return of deposits
*Transaction details that are not considered as a deposit
The form DPT-3 format has been revised and has to be submitted with the following documents:
*Auditor’s certificate
*Latest auditor balance sheet    
Due Date for DPT-3 (In case of NIL return there is no need for filing both onetime as well as the annual return)Return  
*One-time return
*Annually: particulars of transactions
Due Date  
*90 days from 31st March

*30th June Every Year
Cost for Filing  
The cost incurred while filing Form DPT-3 depends entirely upon the Paid-up capital of the company.
Nominal Share Capital                     Govt. Fees
Less Than 1,00,000                200 rupees per document
1,00,000 to 4,99,999              300 rupees per document
5,00,000 to 24,99,999            400 rupees per document
25,00,000 to 99,99,               500 rupees per document
1,00,00,000 or more              600 rupees per document
Consequences Late filing of DPT-3  >The company will be fined a minimum of Rs 1 crore or double the amount of the deposit that is accepted. The fine may extend to 10 crores.
>The officers of the company will be liable for imprisonment up to 7 years or fine that may extend to 2 crores and a minimum of 25 lakh rupees.