Annual Return (Every Year from FY 2018-19 onwards)
Purpose of Filing DPT -3
One-time return for disclosure of Exempted Deposits
Annual return of Deposits
Annual return of Exempted Deposits
Annual return of Deposits + Exempted Deposits.
In case of nil return (No deposits) is DPT- 3 required to be filed?
Nil return filing of DPT- 3 is definitely recommended to avoid complexities in the future.
Documents required for filing
Auditor’s certificate with UDIN
Latest Audited Balance Sheet’
Copy of instrument creating the charge (If any)
List of depositors (If any)
Due Date of Filing: 30.06.2022 (For FY 2021-22)
Consequence of Non Filing The company that defaults in the filing of DPT -3 has to pay a penalty of a minimum of 1 crore or twice the number of deposits whichever is lower, which may extend to Rs. 10 crores, and every officer in default will be imprisoned for 7 years with payment of fine.