What is the Form – DPT 3 (ROC Form) and what is the Data to be furnished by Companies.
By Companies (Acceptance of Deposits) Amendment Rules, 2019 : “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 term 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 (i.e. 22nd January, 2019) in e-form DPT-3 within 90 days from the date of publication.”
You may be concerned about the timeline of the loan taken and paid by the company and the kind of loans that are required to be reported to the ROC in the e-form DPT-3. Here’s a detailed description of all that you need to know before filing the e-form DPT and the applicability of the same for different kind of loans.
The outstanding receipt of all Loan from 1st April 2014 to 22nd January 2019 (i.e. date of the notice) is required to be reported in e-form DPT-3.
FAQ related to DPT-3
Whether every company needs to file e-form DPT-3 under rule 16A.
All the Companies (Whether, Small, Non-Small, Private, Public, OPC, etc) except Government Companies required to file DPT-3 after the publication of these rules
What is the due date for filing of e-form DPT-3 in Rule 16A?
Due date of Filing of e-form DPT-3 in rule 16A is 22nd April, 2019. Because form required to file within 90 days of publication of these rules (22nd January, 2019 + 90 days).
Whether DPT-3 required filing for Secured or Unsecured Loan or Both?
Yes, DPT-3 required for filing for both secured and unsecured Loan from Directors.
If a company doesn’t accept the loan or doesn’t have any outstanding Loan. Whether need to file DPT-3.
If there is no outstanding Loan or company doesn’t accept any loan, there is no need to file e-form DPT-3 with ROC
Penalties for non filing ?
As per section 405(4) if the companies fail to comply with as order or knowing furnishes or statistics which is incorrect or incomplete in any material respect, the company will be punishable as given in below table.
| Particulars | Penalty |
| on defaulting company | Extended up to Rs. 25000 |
| Every officer who is in default |
Minimum
fine Rs. 25000 which may extend to Rs. 300000 or Imprisonment which may extended to 6 months or both |