MCA
Form DPT-3 Return of Deposits 2026: DSC Rules, Due Date & What to Report
Published October 23, 2026 · By DSCKart
Form DPT-3 is the annual return companies file with the MCA covering deposits and money received that is not treated as a deposit. It is filed digitally and signed with a DSC.
What is Form DPT-3 and when is it due?
DPT-3 is the annual return of deposits and of particulars of transactions that are not treated as deposits, reported as on 31 March. The return is due by 30 June each year.
The next due date is 30 June 2027 for FY 2026-27. Confirm dates on the MCA portal, as notified dates can be extended by notification.
Who must file Form DPT-3?
Any company that has a loan, customer advance or deposit on the books as on 31 March must file. That includes loans from directors and loans from body corporates, which are reported as money received that is not a deposit.
Government companies are excluded for exempted deposits, and banking companies, RBI-registered NBFCs and NHB-registered housing finance companies are outside the requirement. A company with none of these items on the books has nothing to report; confirm the position with your CA or CS. LLPs do not file it, since DPT-3 is a Companies Act form.
What does the return report?
Depending on your position, the return reports deposits, particulars of money received that is not considered a deposit, or both.
Common not-deposit items include loans from directors and loans from body corporates. Check the live form on the MCA portal for the exact fields and return type that applies to you.
Does Form DPT-3 need a DSC?
Yes. The return is filed on the MCA portal and is digitally signed with a Class 3 DSC registered on the MCA portal by an authorised director or signatory.
Depending on the case, the form may also need a professional's (CA or CS) certification or digital signature — check the form. Most companies use a director's Class 3 individual DSC; see what MCA21 requires, why Class 2 is no longer issued, and the FIPS 140-3 token rule.
How to prepare: checklist
Pull the balances first, then make sure the signer's DSC is valid and registered before you start the filing.
- List every loan, advance and deposit on the books as on 31 March, with lender details and amounts.
- Check the signer's DSC expiry — see how to check DSC validity.
- Make sure the DSC is registered on the MCA portal for that signer; re-register after a renewal if the certificate changed.
- Fill the return, attach the DSC, sign, and pay the fee shown on the portal.
- Keep the SRN and acknowledgement for your records.
Common errors
An expired or unregistered DSC, a token the signing utility cannot detect, or a director loan left off the return are the usual problems.
- Expired DSC found at the last step — renew early.
- Token not detected or emSigner not running — see common DSC errors and fixes.
- Assuming director loans need no reporting — they are reported as money received that is not a deposit.
Penalties and additional fees can apply for late or missed filing; check the MCA portal or your professional.
Related MCA guides
See AOC-4 & MGT-7 filing, MSME Form 1, ADT-1 auditor appointment and DIR-3 KYC.
Frequently Asked Questions
What is the due date for Form DPT-3?
30 June every year, for the position as on 31 March of the preceding financial year. Confirm on the MCA portal, as notified dates can be extended.
Does Form DPT-3 need a DSC?
Yes. The return is filed on the MCA portal and must be digitally signed with a valid Class 3 DSC registered on the MCA portal by an authorised director or signatory.
Who must file Form DPT-3, and do director loans count?
Companies that have any loan, customer advance or deposit on the books as on 31 March. Loans from directors and from body corporates are reported as money received that is not a deposit, so they do count. Banking companies, RBI-registered NBFCs and NHB-registered housing finance companies are excluded. Confirm your position with a CA or CS.
Do LLPs and partnership firms file Form DPT-3?
No. DPT-3 is a Companies Act form, so LLPs, partnership firms and sole proprietorships do not file it.
What if my DSC has expired?
An expired DSC blocks signing at the final step. Renew it, register the new certificate on the MCA portal, and then file. Check expiry well before 30 June.
Can a company with no deposits skip Form DPT-3?
Only if it has nothing to report as on 31 March — no deposits, no loans, no customer advances, no director loans. If anything of that kind was on the books, the return is required. Confirm with your professional.
Need a valid DSC before your next MCA filing?
Get or renew a Class 3 DSC for the authorised signatory and file without last-minute errors.
General guidance only. Confirm due dates, fees, penalties and form fields on the MCA portal or with a professional.