Due Dates DPT-3 — Return of Deposits / Outstanding Loans
DPT-3 — Return of Deposits / Outstanding Loans
Companies Act 2013
Annual disclosure of outstanding loans and deposits. Due 30 June each year.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 June 2025 (for loans outstanding as of 31 March 2025) | s.403(1) second proviso: additional fee per Companies (Registration Offices and Fees) Rules 2014, Annexure Table B as substituted by G.S.R. 12(E), w.e.f. 1 Jul 2022 (2x normal filing fee up to 30 days, rising by delay slab to 12x beyond 180 days); the ₹100/day floor in the first proviso covers only s.92/s.137 filings | — |
| FY 2025-26Current | 30 June 2026 | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) | — |
| FY 2026-27 | 30 June 2027 | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) | — |
FY-specific notes
CA review
DPT-3 covers outstanding loans and deposits as on 31 March. Companies receiving loans from directors/shareholders must report them. Verify whether your loan qualifies as a 'deposit' under the Deposits Rules.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →