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  • DPT-3- One Time Return- FAQs

    DPT 3 Company Annual filing by MaxBusiness

    DPT-3- One Time Return- FAQs

    1. Whether Auditor Certificate Required in One Time Return?

    In case the company has only a non-deposit amount, there is no need to attach the Auditor Certificate.

    2. Whether Nil return required filing in both cases?

    There is no need to file e-form DPT-3 for NIL Return either one time or Annual both.

    3. In which column, loan received from Shareholders shall be mentioned in case of private limited Company?

    The amount received from shareholders shall be mentioned in collum No 9 & 10 i.e. Deposit.

    Loan from shareholder shall be considered as Deposit.

    4. Whether the amount of loan along with accrued interest need to mentioned in DPT-3

    Yes, the amount of loan along with accrued interest needs to be mentioned in e-form DPT-3.

    5. Whether DPT-3 required being file by NBFC Company?

    As per Act, Deposit rules not applicable on NBFC Companies, therefore, no need to file DPT-3 for NBFC Companies.

    6. What shall be “Date of last closing of accounts” to be mentioned in Column 7 of DPT-3 form?

    Date of closing of account shall be 31st March, 2019.

    7. Which financial statements shall be considered while mentioning Net worth in the form?

    As per DPT-3 “Net Worth as per the latest audited balance sheet”

    Therefore, if the Balance sheet of 31.03.2019 is Audited then figures of 31.03.2019. However, if Financials of 31.03.2019 is not audited then figures as per financial statement as on 31.03.2018 need to be mentioned in the form.

    8. Whether loan received from NBFC is required to be mentioned?

    Yes, The same is required to be mention in column No. 15(c)(i)

    9. If the Company has taken OD facility from Bank, whether the same is required to be mentioned?

    Yes The same is required to be mentioned in column No. 15(c)(i)

    10. In one time return, Whether Company has to consider the amount received before 01.04.2014 or not?

    As per the language of Rule 16A, Rule states about the outstanding amount as on 31.03.2019.

    Therefore, outstanding as on 31.03.2019 required to be mentioned in one-time form DPT-3.

    11. In the case of Company having only non-deposit entries then which remote button required to be selected in DPT-3.?

    In such case, Remote Button 3 required to select

    “Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014”

    12. If a private company having a loan from both directors and shareholders then which remote button required selecting in DPT-3?

    In such case Remote Button 4 is required to be selected

    “Return of Deposit and Particulars of transactions by a company not considered as deposit”.

    In this case “Auditor Certificate” is mandatory to be attached.

    13. If objects in column 6 are not as per MOA. What is the solution for same?

    – Raise ticket on MCA. In case ticket not get resolved can do the following:

    – Attach copy of MOA along with clarification letter in the form.

    14. Whether Auditor Certificate is required only from Statutory Auditor or any practicing Chartered Accountant?

    Certificate in DPT-3 must be obtained from the Statutory Auditor of the Company only.

    15. If Companies fails to file e-form DPT-3 within due date. Whether companies need to pay additional fees.

    Yes in such case companies are required to make payment of additional fees to the extent of Rs. 25,000/-

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