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MCA & ROC Filing | DPT-3 Filing
The system reads your loans, advances and deposit-like balances and surfaces the Section 73 deposit and the Rule 16A non-deposit splits. Applicability flagged before the 30 June deadline. The return drafts from the underlying ledger lines, with the auditor certificate slot built in.
How it works
The ledger is read for loans from related parties, advances from customers held beyond 365 days, security deposits, ECB and other Rule 2(1)(c) entries. Each entry is classified as deposit or non-deposit per the rules.
The compliance calendar surfaces the 30 June filing window once the FY closes. If the company has any Rule 16A reportable balance (deposit or non-deposit), DPT-3 applies, and the calendar lights up.
The auditor certificate confirming the deposit position is uploaded against the DPT-3 draft. The CA reviewer signs alongside the company directors before submission.
DPT-3 submits via MCA21, with the SRN and acknowledgement captured on the filing record.
What the system does
| Capability | Input | Output |
|---|---|---|
| Deposit-like balance scan | Loans, advances, security deposits, ECB ledger lines | Classified deposit and non-deposit register |
| Applicability flagging | Closing balance position as on 31 March | DPT-3 applicability with rationale |
| Form draft | Classified balances + auditor certificate | DPT-3 draft ready for sign-off |
| Nil-return path | No deposit-like balances during the FY | Nil DPT-3 draft (where applicable) |
| Sign-off and submission | Auditor cert + director DSC | MCA21 SRN + acknowledgement |
Deposit-like balance scan
Applicability flagging
Form draft
Nil-return path
Sign-off and submission
Compliance + integrations
DPT-3 under Rule 16A of the Companies (Acceptance of Deposits) Rules covers both deposits and exempted deposits. Most companies miss it because the rule treats things like advances from customers and intercompany loans as reportable. The system reads the ledger and surfaces what counts.
Regulations we work within
Section 73, Companies Act 2013
Acceptance of deposits framework.
Rule 16A, Companies (Acceptance of Deposits) Rules
Annual return of deposits and non-deposit balances by 30 June.
Rule 2(1)(c) exemptions
Classification of exempted deposits surfaced explicitly.
Connects to
DPT-3 Filing FAQ
Often yes. Rule 16A covers both deposits (Section 73) and exempted non-deposits (Rule 2(1)(c)). If you have loans from related parties, advances from customers held beyond 365 days or any ECB outstanding as on 31 March, DPT-3 applies. The system flags applicability based on the underlying ledger entries.
Loans from directors are exempted deposits under Rule 2(1)(c)(viii) provided the director gives a written declaration that the funds are not borrowed. If the declaration is on file, the loan is reported as a non-deposit. Without the declaration, the loan is a deposit and the Section 73 rules apply.
Customer advances held beyond 365 days from the receipt date convert from non-deposit to deposit. The system tracks the receipt date on each advance and reclassifies automatically. The 365-day reclassification surfaces on the compliance calendar as a planning event.
Yes. DPT-3 requires an auditor certificate confirming the deposit and non-deposit positions. The certificate uploads against the DPT-3 record before submission. The auditor signs digitally on the same record so the CA review trail and the certificate are linked.
More in MCA & ROC Filing
Annual financial statement filing. Drafted from books. CA review, DSC sign-off.
See AOC-4 FilingAOC-4, MGT-7, DIR-3 KYC, DPT-3, BEN-2 deadlines per entity.
See ROC Compliance CalendarMembers, Directors, Charges, Beneficial Owners. Maintained in platform.
See Statutory RegistersConnect last FY ledger. The system classifies your loans, advances and ECB and tells you whether DPT-3 applies, with the rationale. The draft form follows automatically.
