File the return of deposits and of outstanding receipts not treated as deposits (loans, advances and similar), as on 31 March and audited by the statutory auditor.
- Who files
- Every company other than a Government company, including private companies that only have exempt receipts such as loans from directors or other companies.
- Applies to
- Companies
- When
- Annually, by the 30th of the 3rd month after the financial year
- Form
- DPT-3
- Law
- Rule 16 and Explanation, Companies (Acceptance of Deposits) Rules 2014; Rule 21 (punishment); Table B, Fees Rules
Cost of a delay
Drag across the chart or use the slider to see the fixed cost on any day late.
CA$74.65 (Rs 5,000)
| Days late | 1 | 7 | 15 | 30 | 60 | 90 | 180 | 365 |
|---|---|---|---|---|---|---|---|---|
| Fixed cost, CAD | CA$7.47 | CA$52.26 | CA$74.65 | CA$74.65 | CA$74.65 | CA$74.65 | CA$74.65 | CA$74.65 |
| Fixed cost, INR | Rs 500 | Rs 3,500 | Rs 5,000 | Rs 5,000 | Rs 5,000 | Rs 5,000 | Rs 5,000 | Rs 5,000 |
- Additional fee for late filing: 2x the normal fee up to 30 days late, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days, 12x beyond (Table B, Fees Rules).
- Rule 21 fine is court-imposed.
Legal basis of the penalty
Table B additional fee (2x the normal fee up to 30 days late, rising to 12x beyond 180 days). Rule 21: the company and every officer in default are punishable with a fine of up to Rs 5,000 and up to Rs 500 per day for a continuing contravention.
Notes and recent changes
Lead confirmed: GC 02/2026 is a waiver of additional fees up to 31-07-2026 rather than a change to Rule 16; filings after 31-07-2026 pay additional fees counted from 30-06-2026.