Amendment of DPT-3

To address your concerns regarding the filing of Form DPT-3, here is the clarified approach based on current MCA guidelines:

1. Filing with Unaudited Figures

It is a common practice for companies to file Form DPT-3 using provisional or unaudited figures to meet the annual deadline. Under the Companies Act, the primary objective is to maintain transparency regarding deposits and loans. While the rules specify that information should be "duly audited," filing with provisional data is often accepted as a mechanism to comply with the deadline, provided you regularize the filing later.

Note: Non-filing by the due date is not an accepted defense, and penalties for late filing can be significant (a daily fine that accumulates).

2. Amending the Form

If your figures change significantly after the audit is finalized, you can rectify the submission by filing a revised return.

• The Process: You should prepare the revised DPT-3 form with the correct, audited figures.

• Submission: This revised form is essentially treated as a correction of the previously submitted information. Ensure all supporting documents, including the final Auditor's Certificate, are ready to be attached to the revised filing.

Summary

• Deadline: The standard due date is June 30th annually.

• Provisional Filing: You can file with provisional/unaudited figures if the audit is incomplete by the deadline to avoid late-filing penalties.

• Revision: If the audit results in a change to your figures, you are permitted to file a revised DPT-3 form to reflect the accurate, audited data.

Summary: You can meet the filing deadline by submitting Form DPT-3 with provisional (unaudited) figures. If your figures change following the completion of your audit, you are required to submit a revised DPT-3 form to ensure the records with the Registrar of Companies (RoC) are accurate.