Who must file
Every company — Private Limited, Public and OPC — except government companies, and banking, NBFC and housing‑finance companies.
Due 30 June 2026 · the clock is running
Took a Loan From a Director? You Must File DPT‑3 by 30 June
DPT‑3 is the annual return of deposits — and the catch most founders miss is that it covers far more than “deposits.” Loans from directors, inter‑company loans, unsecured borrowings and certain advances outstanding as on 31 March 2026 all have to be reported, even though your company never took a public deposit. The return is due by 30 June 2026.
2×–12×
Late‑filing fee multiplier by delay
₹500/day
Rule 21 penalty for continuing default
Section 76A
Far heavier exposure if borrowings are mis‑classified
What DPT‑3 actually captures
Under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, every company must file an annual return of deposits in Form DPT‑3, reporting its position as on 31 March. The widespread mistake is to read “deposits” narrowly. DPT‑3 also captures money received that is not treated as a deposit — the exempted receipts — so a private company that has only a director’s loan on its books still has to file.
The deadline
30 June 2026 for FY 2025‑26, capturing all reportable amounts outstanding as on 31 March 2026.
What gets reported
Loans from directors, inter‑company loans, unsecured borrowings, long‑pending advances — any outstanding receipt that is a deposit or an exempted receipt.
Even if it’s nil
If nothing is outstanding, filing a NIL return is strongly recommended as best practice — it closes the question and avoids a needless ROC flag.
Do you need to file DPT‑3?
Tick anything your company had outstanding as on 31 March 2026. Most companies are caught by at least one of these.
File a NIL return as best practice
Nothing ticked. If truly nothing is outstanding, a NIL DPT‑3 by 30 June 2026 is still strongly recommended to close the question cleanly.
A quick guide, not a legal opinion. Classification of receipts can be nuanced — we’ll confirm your exact position from your books.
Two very different penalties — don’t confuse them
You will see “up to ₹10 crore” thrown around for DPT‑3. That figure is real, but it is not the late‑filing penalty — it belongs to a different, far more serious breach. Here is the honest distinction.
1
For filing DPT‑3 late
An escalating additional fee of 2× to 12× the normal filing fee depending on the delay, plus a penalty under Rule 21 of up to ₹5,000 on the company and ₹500 per day of continuing default.
The smaller, fixable risk — file and it stops growing.
2
For breaching the deposit rules
If money has actually been accepted in breach of the deposit rules — which a missing or wrong DPT‑3 can expose — Section 76A applies: a penalty on the company of not less than ₹1 crore or twice the deposit, whichever is lower, up to ₹10 crore, and on officers in default, imprisonment up to 7 years with a fine of ₹25 lakh to ₹2 crore.
The serious risk — this is what correct filing protects you from.The takeaway: the late‑filing fee is the minor worry. The real value of DPT‑3 is getting your borrowings classified and reported correctly, so an undocumented director’s loan never gets re‑characterised as an illegal deposit. That is a judgment call — and exactly where a practising CA earns their place.
How to file DPT‑3, step by step
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1
Pull the 31 March position from your books
List every outstanding loan, advance and receipt as on 31 March 2026, and classify each as a deposit or an exempted receipt. This classification is the crux.
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2
Pick the right return type
Choose whether you are filing for exempted receipts only, actual deposits, or both, and arrange the auditor’s certificate where the form requires it.
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3
Fill DPT‑3 with the figures and attachments
Enter the company details, net worth, total outstanding amounts and supporting particulars, and attach the required documents.
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4
File on MCA‑21 by 30 June
Submit before the deadline and keep the SRN and challan on record. Filing on time keeps you clear of the escalating late‑fee slab.
Send us your loan ledger and we’ll classify every entry, prepare DPT‑3 and file it — typically within 48 hours, comfortably before 30 June. QwikFilings is a practising CA firm, so the classification judgment and the filing are handled together.
DPT‑3 for FY 2025‑26, answered
When is DPT‑3 due for FY 2025‑26?
30 June 2026. It reports the company’s deposits and exempted receipts outstanding as on 31 March 2026.
We only have a loan from a director — do we still file?
Yes. A director’s loan is an exempted receipt, and DPT‑3 must report it. In practice, most private companies file DPT‑3 precisely for these exempted receipts, even though they never took a public deposit.
Who is exempt from filing DPT‑3?
Government companies, and banking, NBFC and housing‑finance companies are outside the requirement. Almost every other company — Private Limited, Public or OPC — is covered.
Do we file if there’s nothing outstanding?
Filing a NIL return is strongly recommended as best practice. It records that the company had nothing reportable and avoids any ambiguity or an unnecessary ROC flag.
Is the penalty really up to ₹10 crore?
That figure relates to actually accepting money in breach of the deposit rules under Section 76A — not to filing the return late. Late filing attracts an escalating additional fee plus a Rule 21 penalty. Correct DPT‑3 filing is what keeps you away from the heavier exposure.
Can QwikFilings file DPT‑3 before the deadline?
Yes. Send us your loan ledger; we classify each receipt, prepare DPT‑3 and file it — typically within 48 hours, well before 30 June. As a practising CA firm, we handle both the classification and the filing.
DPT‑3 filed in 48 hours
File my DPT‑3 before 30 June
Send your loan ledger. We’ll classify, prepare and file DPT‑3 before 30 June.
We are practising Chartered Accountants. Share what’s outstanding as on 31 March 2026 — director loans, inter‑company loans, advances — and we’ll classify each entry, prepare DPT‑3 and file it on MCA‑21, well inside the deadline.