DPT 3 Form FAQ

1. Whether Auditor Certificate Required in One Time Return?

As per instruction Kit, In case of only non deposit amount there is no need to attach Auditor Certificate.

2. Whether Nil return required filing in both cases?

As per webinar of MCA, there is no need to file e-form DPT-3 for NIL Return either one time or Annual both.

3. In which column, loan received from Shareholders shall be mention in case of private limited Company?

Amount receive from shareholder shall be mention in collum No 9 & 10 i.e. Deposit.

Loan from shareholder shall be considered as Deposit.

4. Whether amount of loan along with accrued interest need to mention in DPT-3

Yes amount of loan along with accrued interest need to mentioned.

5. Whether DPT-3 required being file by NBFC Company?

As per Act, Deposit rules not applicable on NBFC Companies therefore no need to file DPT-3 for NBFC Companies.

6. Which date Company need to mention in Colum No. 7 “Date of last closing of accounts”

Date of closing of account shall be 31st March, 2019.

7. Which financial statement shall be considered while mentioning Net worth in the form?

As per DPT-3 “Net Worth as per the latest audited balance sheet”

Therefore, if Balance sheet of 31.03.2019 is Audited then figure of 31.03.2019. However, if Financial of 31.03.2019 not audited then figures as per financial statement as on 31.03.2018 need to mention in form.

8. In which column loan received from NBFC shall be required to mention.

The same required to mention in collum No. 15(c)(i)

9. If Company taken OD facility from Bank then in which category same required to mention.

The same required to mention in collum No. 15(c)(i)

10. In one time return, Company have to consider amount received before 01.04.2014 or not?

As per language of Rule 16A, Rule states about outstanding amount as on 31.03.2019.

Therefore, one can opine that outstanding as on 31.03.20196 required to mention in one time form.

11. In case of Company having only non-deposit entries then which remote button required to select in DPT-3 In such case Remote Button 3 required to select

“Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014

12. If private company having loan from both directors and shareholders then which remote button required selecting in DPT-3? In such case Remote Button 4 required to select

“Return of Deposit and Particulars of transactions by a company not considered as deposit”.

In this case “Auditor Certificate” is mandatory to attach.

13. If objects in column 6 are not as per MOA. What is solution for same?

– Raise ticket on MCA. In case ticket not get resolved can do the following:

– Attach copy of MOA along with clarification letter in the form.

14. Whether Auditor Certificate required from Statutory Auditor or any other auditor will also work?

Certificate in DPT-3 must be obtained from the Statutory Auditor of the Company.

15. If Companies fails to file e-form DPT-3 within due date. Whether companies need to pay additional fees.

Yes in such case companies are required to make payment of additional fees on the same.

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