Return on outstanding balances of loans- dpt-3

CS Ankur Srivastava (Company Secretary & Compliance Officer)   (17853 Points)

23 January 2019  

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.