# Return of Deposits to be Filed with the Registrar

## Filing Requirement

Every company to which the Deposit Rules apply shall:

On or before 30th June of every year,
File a return with the Registrar of Companies (ROC),
In Form DPT-3,
Along with the prescribed fee,
As on 31st March of that year,
Duly audited by the auditor of the company.
An auditor's declaration in Form DPT-3 must accompany the return.

## What Form DPT-3 Covers

Form DPT-3 is used for filing:

1. Return of deposits, OR

2. Particulars of transactions not considered as deposits, OR

3. Both

— by every company OTHER THAN a Government company.

## Memory Aid

> 'DPT-3: As on 31-March, File by 30-June'

> Audited + Auditor's Declaration mandatory

Worked example

### Example 1

Example: ABC Ltd. (not a Government company) has both deposits and certain transactions classified as 'not deposits' (e.g., advances from customers). For FY 2024-25, it must file Form DPT-3 showing data as on 31-March-2025, on or before 30-June-2025, covering BOTH categories in the same form, duly audited.

⚠️ Common exam mistakes

Filing as on 30-June instead of 31-March — the snapshot date is 31-March, the filing deadline is 30-June.
Believing DPT-3 covers only deposits — it also covers 'transactions not considered as deposits'.
Filing for Government companies — they are excluded from the DPT-3 requirement.
Forgetting the auditor's declaration component.

Bare-Act text Rule 16, Companies (Acceptance of Deposits) Rules, 2014 · Companies Act, 2013 · click to expand

Every company to which these rules apply shall, on or before the 30th day of June of every year, file with the Registrar a return in Form DPT-3 along with the fee as may be prescribed as on the 31st day of March of that year duly audited by the auditor of the company and declaration to that effect shall be submitted by the auditor in Form DPT-3. Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.

Now that you've read this — what's next?

Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.

🔥 Drill 5 Qs on this → ✍️ Adaptive practice →

Return of Deposits - Form DPT-3 (Rule 16)

Worked example

⚠️ Common exam mistakes