Applicability of Form DPT-3 (Notified via Notification dated 22.04.2019)

  • One Person Company is a revolutionary concept in Companies Act, 2013. A recognised new way of starting the business thereby providing the protection of limited liability. Section 2(62) of Companies Act, 2013 provides that One Person Company is a company that has only one natural person as its member. Therefore, OPC is a company where one shareholder is a member.
  • Where there is only one founder or promoter for business then OPC is created. OPC are more preferred over sole proprietorship concerns due to many benefits it enjoys because of its legal structure. It is very popular among start up entrepreneurs with new business ideas.

DPT-3 has to be filed twice

1st DPT-3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.3.2019 AND received on or after 1.4.2014 by 29th June 2019.

2nd DPT-3 for amounts which are deposits as well as amounts which are not deposits (exempted deposits) outstanding as on 31.3.2019 by 30th June 2019. This would include any amount received prior to 1.4.2014 and outstanding as on 31.3.2019. This is an annual report, which is to be complied every year.

DPT-3 Not Applicable to

  • Government Company.
  • Banking and non-banking financial companies (NBFCs)
  • Housing finance company (HFC)

Details required for Form DPT-3

Latest Audited Balance Sheet (Net Worth as per the latest audited balance sheet preceding the date of the return). In case accounts as on 31.03.2019 are not audited then Net Worth shall be as per Audited Financials for the FY ending 31.03.2018

Total number of deposit holders as on 1st April, 2018.

Particulars of deposits (Including amount of Existing Deposits, Deposits renewed during the year, new deposits accepted during the year) etc.

Amount of deposits that have matured but not claimed

Amount of deposits that have matured and claimed but not paid

Particulars of liquid assets (Amount required to be invested in liquid assets with respect to deposits accepted)

Particulars of charge (Date of trust deed, name of trustee, Short particulars of the property on which charge is created for securing depositors, Value of property)

Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3)

Particulars of receipt of money or loan by a company but not considered as deposits, at the end of financial year, in terms of clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules,2014

Attachments to be attached to the Form DPT-3

  • Auditor’s certificate regarding details of receipt of money or loan
  • Deposit Insurance contract – Mandatory if a company has deposit insurance and details of same are mentioned in the form
  • Copy of trust deed – Mandatory if a company has trust deed and details of same are mentioned in the form
  • Copy of instrument creating charge – Mandatory if a company has trust deed and details of same are mentioned in the form
  • List of depositors - List of deposits matured, cheques issued but not yet cleared to be shown separately – Mandatory if a company has a balance of deposits outstanding at the end of the year.
  • Details of liquid asset

MSME Form

MCA on 22nd January, 2019 has published “Specified Companies (Furnishing of information about payment to Micro and Small Enterprise Suppliers) Order, 2019. They shall come into effect from 22nd January, 2019.

Extract of Act

Every specified company shall file in MSME Form I details of all outstanding dues to Micro or small enterprises suppliers existing on the date of notification of this order within 30 days from the date of publication of this notification.

Every specified company shall file a return as per MSME Form I annexed to this Order, half Year as per details given below:-

  • Period April to September - Due Date is 31st October
  • Period October to March - Due Date is 30th April

Which Companies falls under MSME

The limit for investment in plant and machinery / equipment for manufacturing / service enterprises, as notified, vide S.O. 1642(E) dtd.29-09-2006 are as under

For Manufacturing Sector

Enterprises Investment in plant & machinery
  • Micro Enterprises Does not exceed Rs. 25,00,000/- (Twenty Five Lakh)
  • Small Enterprises More than Twenty Five Lakh (25,00,000) rupees but does not exceed Five Crore Rupees (50,000,000)
  • Medium Enterprises More than Five Crore (50,000,000) rupees but does not exceed Ten Crore (100,000,000) rupees

For Service Sector

Enterprises Investment in equipments
  • Micro Enterprises Does not exceed Ten Lakh rupees (Rs. 1,000,000)
  • Small Enterprises More than Ten Lakh rupees(Rs. 1,000,000) but does not exceed Two Crore (20,000,000) rupees
  • Medium Enterprises More than Two Crore (20,000,000) rupees but does not exceed five core rupees (50,000,000)

Penalty for Not Filing Form MSME

  • Penalty Company: Minimum Rs. 25,000/- which can extend upto Rs. 25,000/-
  • Officer in Default (KMP, Directors): Minimum Rs. 25,000/- which can extend upto Rs. 300,000/-

Basic Checklist

  • Total outstanding amount from supplier due as on 22nd Jan, 2019
  • Particular of Name of Supplier
  • Pan of Supplier, Amount of payment due etc
  • MSME Certificate of Creditors Outstanding as on 22nd Jan, 2019.

Pricing

Normal

Starting at Rs. 1,499 /- Onwards
  • Single E- Form

Standard

Starting at Rs. 3,999 /- Onwards
  • Upto 3 E-Forms

Executive

Starting at Rs. 6,999 /- Onwards
  • Upto 5 E-Forms

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Frequently Asked Questions

How to provide the necessary Data?

The necessary data shall be provided either through E-Mail or Whatsapp.

How much time will it take for Filings to be completed?

Depending upon the details provided by the client and the amount of work involve the estimated time will be intimated in advance before commencement of the Filings.

Are there any hidden costs involved?

No Hidden charges. Every detail regarding charges is transparent as you will see in your mailbox.

Will I get any Proof of Filings Done?

Yes, Proper documents prepared and attached with Form along with Forms filed with ROC will be shared through E-Mail or Whatsapp whatever may be convenient to client.

Will I need to be physically present at your office at the time of Filing these Forms?

No such physical presence is required. Not even office visit is required. Filings will be done through data exchanged through E-Mail.