FIRST OF ALL DPT-3 IS NOT FILE ON TURNOVER CRITERIA. PURPOSE OF FORM IS HOW MUCH DEPOSIT RECEIVED/OUTSTANDING BY ANY COMPANIES AT THE END OF FINANCIAL YEAR. IN PRIVATE LIMITED COMPANY IF COMPANY RECEIVED UNSECURED LOAN FROM DIRECTOR OR RELATIVE, FROM BANKS, INTERCORPORATE LOAN, ADVANCE FROM CUSTOMER IN THAT CASE COMPANY HAS TO FILE DPT-3 BEFORE 30TH JUNE EVERY YEAR.PROBABLY ALL PRIVATE COMPANIES FILE DPT-3 SELECTING EXEMPTED DEPOSIT. 

FURTHER ONLY NETWORTH DETAIL OF PREVIOUS YEAR SHOULD MENTIONED ON FORM BUT DEPOSIT DETAIL SHOULD BE AT THE END OF FINANCIAL YEAR 31ST MARCH 2021 .

Thanks KISHAN KUMAR for your Inputs.

As you righly said for Networth we will consider the last audited figure that can be 2021 also if 2022 B/s not yet audited, But for the item or transactions are enlisted in Rule 2(1)(c) which required one time Reporting in DPT-3 that should be in current year i.e as on 31.03.2022.

I also would like to state that:

As you are aware, in order to protect and safeguard the interest of deposit holders or creditors of the company, the Central Government in consultation with the Reserve Bank of India (RBI), made the Companies (Acceptance of Deposits) Amendment Rules, 2019 on 22nd January 2019 to further amend the Companies (Acceptance of Deposits) Rules, 2014.

eForm DPT-3 is required to be filed pursuant to rule 16 and 16A of the of the Companies (Acceptance of Deposits) Rules, 2014 which are reproduced for your reference.    Rule 16: Return of deposits to be filed with the Registrar:  Every company other than Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.   Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.

Rule 16(A) (3): Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule1 of rule 2 from the 01st April, 2014 to 31st March 2019, as specified in Form DPT-3 within ninety days from 31st March 2019 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014] 

Applicability & Criteria

1. All companies (whether Private or Public or OPC etc.) except Government Companies are required to file form DPT-3.
2. Filling is required to be done for both secured & unsecured outstanding money/ loan not considered as deposits.(as on 31.03.2022)
3. Period of outstanding loan/ money shall be from April 01, 2020 till 31st March, 2022.
4. The form shall also be filed in case the loan/ money outstanding is taken from its holding/ subsidiary or associate company.

Following transactions are enlisted in Rule 2(1)(c) which required one time Reporting in DPT-3

Rule 2(1)(c) defines the term ‘deposit’ in an exclusive manner and enlists 19 transactions which are not treated as deposits. Below is the list of the items that are excluded from the term ‘deposit’ subject to the conditions/ exceptions mentioned thereunder-

1. Amount received from central government, state government etc;
2. Amount received from foreign governments/ banks etc;
3. Amount received as loan from banks, banking companies etc;
4. Amount received as loan from Private Finance institutions (PFIs), any regional Financial Institutions or insurance companies or scheduled banks;
5. Amount raised through issuance of commercial paper;
6. Inter- corporate deposits;
7. Amount received as subscription money for securities pending allotment;
8. Amount received from directors/ relative of directors in case of a private company;
9. Amount raised by issue of secured bonds/ debentures;
10. Amount raised through issuance of unsecured listed NCDs;
11. Non-interest bearing security deposit received from employees;
12. Non-interest bearing amount held in trust;
13. Advance from customers;
14. Amount brought by the promoters;
15. Any amount accepted by a Nidhi;
16. Any amount received by way of subscription in respect of a chit;
17. Any amount received by the company under any collective investment scheme;
18. Amount received by start- up company by way of convertible note;
19. Amount received from Alternate Investment Funds (AIFs), venture capital funds (VCFs) real estate investment trusts (REITs) etc.

DPT-3_help.pdf