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Return of Deposits to be filed with the Registrar
Rule 16 of the erstwhile Rules states:
“Every 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.”
However, the said Rules have widened the ambit of e-form DPT-3 stating that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government Company.
Companies (Acceptance of Deposit) Amendment Rules, 2019
The Rules state:
“every company other than Government company shall file a onetime return of 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 from the 01st April, 2014 to the date of publication of this notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.”
Thus, it becomes clear that even for companies who do not accept deposit, e-form DPT-3 must be filed annually.
Apart from this annual requirement, a one-time reporting of all loans and outstanding receipt of money by companies from April, 2014 till 22nd January, 2019 must be filed. |
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