DPT-3: deposit and non-deposit receipt reporting — workflow

Define the obligation before assigning the task

Report the applicable deposit/non-deposit receipt position at 31 March under Rules 16/16 A. The annual return is distinct from the historical one-time 2019 return.

MCA electronic-form field illustration based on the retrieved official instruction kit. Actual current portal fields and the controlling Act/rule govern a real submission; the sample creates no filing.

Related guide: Form reference and completed fields

Walk the event through the calendar

For year ended 31 March 2026, a fictional private company has no deposits. It has₹12 lakh of unsecured funds from a director, assumed supported by the actual Rule 2(1)(c)(viii) declaration that the funds were not borrowed or accepted from others. It prepares its annual non-deposit particulars on 20 June 2026.

1. Establish the event and evidence

Reconcile every receipt and outstanding balance to the books and determine the actual Rule 2(1)(c) classification with its conditions.

2. Prepare the correct document

Choose the matching annual purpose; use 31 March balances, the proper deposit/non-deposit schedules and actual auditor/depositor evidence where applicable.

3. Submit and follow through

Have the genuine authorised persons complete the current electronic filing and retain its actual acknowledgement, filed schedules and classification working papers.

Record the controls and reconcile the outcome

• ₹12 lakh non-deposit receipt is not automatically a deposit merely because it is a loan; the specific exclusion and its evidence decide the classification. Without the assumed declaration, reconsider the branch.
• The normal annual reporting date is 31 March and statutory filing date 30 June. Preparation on 20 June 2026 is before 30 June; this model does not rely on any late-fee relief.
• The one-time return covers the historic 1 April 2014–31 March 2019 population; it must not be presented as a new annual 2026 election. The kit’s copied resolution wording at 8(c) is not a deposit-law requirement.

Keep the source and example with the working papers

This is the same form, version and scenario as the linked detailed reference. The full field table is maintained there; this page concentrates on responsibilities, sequencing and evidence. No sample creates a DSC, professional certification, approval or acknowledgement. It is a static educational illustration with deliberately invalid synthetic identifiers.

Primary authorities and exact locators

• MCA DPT-3 kit p 3 annual versus 2019 one-time return; pp 7–10 purpose,31 March, deposit branches and auditor declaration; p 13 processing; p 14 depositor schedule.
• Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.

Close the task using the actual result

The one-time return covers the historic 1 April 2014–31 March 2019 population; it must not be presented as a new annual 2026 election. The kit’s copied resolution wording at 8(c) is not a deposit-law requirement.

Retain the actual submitted or issued version together with the source records described above. If the authority requests a correction or a required approval has not arrived, preserve that status and the response trail; a saved draft is not evidence of completion.