Dpt-3 one time return

Dear all,

I going to file One Time DPT-3 for amounts which are not deposit. So I have few question please advice.

1) If company have only outstanding amount of loan from directors as on 31.03.2019 which is same as on 01.04.2014. No acceptance repayment made during the period from 01.04.2014 to 31.03.2019. So whether to take this outstanding amount in reporting or not?

2) Also it is mandatory to complete audit for F.Y 2018-19 before filling One Time DPT-3

3) Whether compulsory to file NIL return of One Time Deposit?

Please advice.