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″.
Pending the deployment of DPT-3 Form on MCA 21 portal, MCA vide its circular no.05/2019 dated 12th April, 2019 extended the last date of filing of such Form DPT-3 upto 30 days of deployment of form on MCA portal. Further it is also clarified that data on deposits should be filed upto 31st March, 2019 (as opposed to 22nd January, 2019 which was originally indicated in the said Rule). The amendment in Rule shall be issued by MCA separately.
The content of the Circular attached as per below mentioned link-
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