The Ministry of Corporate Affairs, vide amendment to the Acceptance of Deposit Rules, 2014 mandated every company, other than Government company, to file an onetime return of outstanding receipts of money or loan by a company not considered as deposits, in Form DPT-3. The Form was required to be filed with data on deposit from 01 April 2014 till the date of the original notification ie 22 January 2019.
Now, the Ministry of Corporate Affairs released a general circular dated 12 April 2019 that, the data on deposits should be filed upto 31st March, 2019 (as opposed to 22nd January, 2019 which was originally indicated in the said Rule).
Further, given that the Form DPT-3 is yet to be deployed on MCA 21 Portal, the Ministry has decided to levy additional fee, only after 30 days from the date of deployment of the Form DPT- 3 on MCA 21 portal, to avoid any inconvenience to the stakeholders.
Click here for the circular.
Click here for the previous post.
