DPT-3 Annual of June 2020 filing in Jan 2021

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Rekha Chandulal (Querist)
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31 January 2021 The DPT-3 Annual return was not filed in June 2020 and is intended to be filed in Jan 2021. The audit for FY2020 is over now, so, for Transactions (no Deposit), which year's data has to be put in 'Audited Balance sheet' because the FY2020 audit is done, so, shall i give FY2020 data?
In June 2019, the Annual DPT-3 was filed with Audited data for (March) FY2018 because the March 2019 balance sheet was not audited yet.
If I filed now, the data would be for 2020 but FY2019 would not have been filed.
In April-June 2021, the DPT-3 could have data for FY2020 again.
What am I supposed to do?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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06 July 2024 Based on your situation regarding filing the DPT-3 Annual Return, here's how you should approach the submission of the Audited Balance Sheet:

1. **Financial Year for Audited Balance Sheet:**
- For the DPT-3 Annual Return, the audited balance sheet that you need to provide should reflect the financial year immediately preceding the filing date of the DPT-3.
- Since you are intending to file the DPT-3 in January 2021, the audited balance sheet should ideally be for FY 2019-20 because the audit for FY 2020-21 would not have been completed by January 2021.

2. **Example Timeline:**
- If you are filing the DPT-3 in January 2021, you should include the audited balance sheet for the financial year ending 31st March 2020 (FY 2019-20).
- This means the audited financial figures (including data related to transactions, if any) should pertain to the FY 2019-20.

3. **Consistency and Compliance:**
- It's important to maintain consistency in reporting. Even though the audit for FY 2020-21 might have been completed later, the DPT-3 form requires the audited balance sheet of the previous financial year as of the date of filing.

4. **Previous Filing (June 2019):**
- In your previous filing in June 2019, you correctly used the audited data for FY 2017-18 because the audit for FY 2018-19 was not completed at that time. This was in line with the requirement to use the latest audited data available at the time of filing.

5. **Future Filings:**
- For future filings (e.g., April-June 2021), you would use the audited data for FY 2020-21 if you are filing within the same pattern of using the previous financial year's audited balance sheet.

### Conclusion:

Ensure that when you file the DPT-3 Annual Return in January 2021, you use the audited balance sheet data for FY 2019-20. This approach maintains compliance with regulatory requirements and aligns with the correct reporting timeline based on the completion of audits. Always stay updated with any changes in filing requirements or deadlines to avoid penalties and ensure smooth compliance with the Ministry of Corporate Affairs (MCA) guidelines.

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