Return on outstanding balances of loans- dpt-3

Company Secretary & Compliance Officer

Dear Sir,

Ministry of Corporate Affairs has issued Companies (Acceptance of Deposit) Amendment Rules, 2019 on 22nd January, 2019 and mandated every company other than Government Company to file an one time Return of outstanding receipts of money or loan accepted by a Company during 01/04/2014 to the date of publication of these rules i.e. 22/01/2019 but not considered as deposits in terms of rule 2(1)(c) to the Registrar of Companies in E-form DPT-3 within 90 days from the date of said publication of amendment rules i.e. by 22nd April, 2019.

Accordingly, outstanding balances of all items fall under rule 2(1)(c) of deposit rules particularly following:

(1) all loan or facility received from any bank or financial institution

(2) unsecured loans (including loan from directors or companies) 

as on 22nd January, 2019 need to be filed in form DPT-3.


Further, above details need to be certified by the Statutory Auditors of the Company.


Whether it is applicable to outstanding as on 22/01/2019 or also on such transactions which have been squared off before this date.

It covers 'outstanding' receipt or money, if squared off, no need to comply

B.Com., LL.B., A.C.S.

This is applicable to outstanding amount only.


Dpt-3 is to be considered for Loans taken or Loans given?
Form DPt-3 for one time return details have to be considered from 1/4/2014 till 31/03/2019, but financials are not audited till 31/03/2019 can we consider audited financials till 31/03/2018?
The due date for one time return is 30 May 2019.
And for annual filing of DPT-3 which has to be filed for June 2019 we have to consider F.Y 01/04/2018 till 31/03/2019.?
Please resolve my query
Thanks in advance




Should we disclose Directors Current Account Details outstanding in DPT 3 Form?



Just had query on overdraft outstanding.I think we should disclose it as it is part of facility received from banks. Please correct if I am wrong.



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