Extension of Date of one time return Form DPT-3
Highpoints of MCA Circular are:
1. Additional fee shall be imposed after 30 days from the date of deployment of the DPT-3 form on MCA 21 Portal.
2. DPT-3 shall be filed to report outstanding receipts of money or loan by a company as deposits from 1st April, 2014 to 31st March, 2019(Earlier, which was 22nd January, 2019).
Circular No. 05/2019 dated 12th April, 2019 of MCA
As per Rule 16A(3) of the Companies (Acceptance of Deposit) Rules,2014 "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-rule 1 of rule 2 from the 01st April 2014 to the date of publication of the notification in the Official Gazette, as specified in form DPT-3 within ninety days from the date of said publication of this notification along with the fee as provided in the Companies (Registration Offices and Fees) Rules,2014”. It may also be noted that data on deposits should be filed up to 31st March 2019 (as opposed to 22nd January 2019 which was originally indicated in the said Rule). The rule change is being issued separately.
Pending the deployment of DPT-3 Form on MCA 21 portal and in order to avoid inconvenience to stakeholders on account of various factors, it is stated that the additional fee, as provided under the Companies (Registration Offices and Fees) Rules, 2014, shall be levied after 30 days from the date of deployment of the DPT- 3 form on MCA 21 portal.
This issues with the approval of competent authority.