DPT-3 is the annual return where companies tell the ROC what they have borrowed — deposits, exempted borrowings, loans from directors — and the form most companies discover only after missing it. The data behind it (every loan, advance and credit balance classified correctly) matters more than the form itself.
| Item | Position |
|---|---|
| Annual due date | 30 June each year, for the position as on 31 March |
| Covers | Deposits AND particulars of amounts not considered deposits (exempted borrowings) |
| Director loans | Exempt only with the prescribed declaration of own funds — paper it at receipt |
| Miss it | Additional fees plus a weak answer when diligence asks about borrowings |
The classification working paper, filed DPT-3 with SRN, declaration templates, and a borrowings register format your accountant maintains monthly.
Trial balance and loan schedules as on 31 March, loan agreements/terms, director declarations if taken, auditor details.
Completeness of the borrowings list rests on the books — unrecorded family loans surface in bank statements eventually; classify them now, cheaply.
NCLT deposit-repayment matters and public-deposit frameworks (rare for private companies) are separate scopes.
We only have a director's loan. Still file?
Yes — exempted borrowings are exactly what the particulars return reports. "Nothing to report" is usually wrong the moment any credit balance exists.
Customer advances sat unadjusted for a year. Problem?
Advances outstanding beyond the prescribed period can slide into deposit territory — the classification flags them early so commercial fixes (adjust, refund, document) happen before the form freezes the position.
We missed two years of DPT-3. Now what?
File with additional fees after rebuilding each year's position — quantified upfront. (Check the CCFS-2026 window with us before paying full freight on anything it covers.)
Is an audit certificate needed?
The return type drives attachments; the working papers we build are what the auditor leans on either way.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
ROC FilingsCCFS-2026 BacklogBookkeeping & AccountingRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| DPT-3 (deposits/loans return) | 30 June (annual) | Covers director loans and advances |
| DIR-3 KYC | 30 September | Now triennial for unchanged particulars |
| AGM (other than first) | 30 September | First AGM: 9 months from first FY end |
| AOC-4 / MGT-7 | 30 / 60 days from AGM | Rs 100 per day per form if late |
| MSME Form 1 | 30 April / 31 October | If MSE dues pending beyond 45 days |
| CCFS-2026 amnesty | Till 31 August 2026 | 90% additional-fee waiver + immunity |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
Every borrowing mapped to the rules.
Missing director-loan papers cured.
DPT-3 filed with evidence.
Monthly format installed.
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