Due Dates DPT-3 — Annual Return of Deposits (30 June)
DPT-3 — Annual Return of Deposits (30 June)
Companies Act 2013 s.73 r/w Rule 16A
Annual return of outstanding money not considered as deposits (director loans, share application money, etc.) as at 31 March. Due 30 June.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 June 2025 | Additional ROC fee u/s 403; s.76A / s.450 general penalty | Two DPT-3 filings can arise: one-time (already elapsed for older companies) and annual. Annual is the recurring one. |
| FY 2025-26Current | 30 June 2026 | Additional ROC fee | |
| FY 2026-27 | 30 June 2027 | Additional ROC fee |
FY-specific notes
FY 2024-25: Two DPT-3 filings can arise: one-time (already elapsed for older companies) and annual. Annual is the recurring one.
⚠ VERIFY
Even if there are no outstanding loans / advances, filing may still be required as a nil return in certain years — confirm the current MCA guidance.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →