The Classic Partners LLP

DPT-3 Filing & Auditor Registration (ADT-1)

Accurate and timely filing of the annual return of deposits in Form DPT-3 and the auditor appointment intimation in Form ADT-1 — two of the most commonly missed ROC filings — with complete data compilation, auditor coordination, and professional certification.

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What is Form DPT-3?

Form DPT-3 is the annual return of deposits prescribed under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Every company other than a government company must file it by 30 June each year, reporting deposits as well as outstanding receipts of money or loans that are not treated as deposits — such as director loans, inter-corporate borrowings, and bank facilities — as they stand on 31 March.

Even companies that have never accepted public deposits usually need to file DPT-3, because almost every company carries some exempted borrowing. It sits alongside the rest of your annual company compliance calendar, and the figures must reconcile with the audited financial statements.

What is Auditor Registration (Form ADT-1)?

Form ADT-1 is the notice of appointment of an auditor filed with the ROC under Section 139(1) of the Companies Act, 2013. When a company appoints or re-appoints its statutory auditor at the AGM for a term of five years, the intimation must be filed in ADT-1 within 15 days of the meeting. The first auditor of a company is appointed by the board within 30 days of incorporation, and appointments to fill a casual vacancy follow their own timelines.

Who Needs These Filings?

Every private limited, public limited, OPC, and small company with any outstanding loan, advance, or receipt as on 31 March — DPT-3.
Companies holding amounts from directors, shareholders, group companies, or banks and NBFCs — reported as exempted deposits in DPT-3.
Every company appointing or re-appointing a statutory auditor at its AGM — ADT-1 within 15 days.
Newly incorporated companies appointing their first auditor — board appointment within 30 days of incorporation.
Companies filling a casual vacancy in the auditor's office due to resignation or otherwise.

Our DPT-3 & ADT-1 Services

Borrowings Data Compilation

Extraction and classification of all outstanding receipts as on 31 March.

Deposit vs Exempted Analysis

Correct categorisation under the Deposit Rules to avoid Section 73 exposure.

DPT-3 Filing

Preparation, auditor coordination, and filing of the return before 30 June.

ADT-1 Filing

Auditor consent, eligibility certificate, resolutions, and 15-day ROC intimation.

Casual Vacancy Support

Board and member approvals for mid-term auditor changes, with ADT-3 coordination.

Compliance Calendar

Year-round tracking of DPT-3, ADT-1, AOC-4, MGT-7, and every other due date.

Why Choose The Classic Partners

Chartered Accountant-led classification of borrowings that withstands scrutiny.
Reconciled reporting — DPT-3 figures matched to the audited balance sheet.
Deadline discipline on the 30 June and 15-day windows, every single year.
Transparent fees and a dedicated point of contact for directors and auditors.

Frequently Asked Questions

What is the due date for filing Form DPT-3?

DPT-3 must be filed on or before 30 June every year, reporting deposits and outstanding receipts of money or loans not considered deposits as they stand on 31 March of that year.

Are loans from directors reported in DPT-3?

Yes. Loans from directors, shareholders, group companies, and banks are exempted from the definition of deposits, but they must still be reported in DPT-3 as particulars of transactions not considered deposits.

Is DPT-3 required if the company has no outstanding loans or deposits?

If there are no deposits and no outstanding exempted receipts as on 31 March, a return is generally not required, though many companies file a NIL return as a precaution. Where any amount is outstanding, filing is mandatory.

What is the time limit for filing Form ADT-1?

ADT-1 must be filed within 15 days of the meeting at which the auditor is appointed or re-appointed — typically the AGM. For the first auditor appointed by the board within 30 days of incorporation, filing ADT-1 is not mandated by Section 139 but is widely filed as best practice.

What is the tenure of a statutory auditor?

An auditor is appointed for a term of five consecutive years at the AGM. The earlier requirement of yearly ratification by members has been removed, so one ADT-1 covers the full five-year term unless there is a change.

What are the consequences of late or missed DPT-3 and ADT-1 filings?

Both forms attract additional fees that increase with the period of delay. Non-filing of DPT-3 can additionally invite a fine on the company and officers under the Deposit Rules, and amounts wrongly treated as exempt can be recharacterised as deposits with severe penalties under Sections 73 to 76A.

DPT-3 or ADT-1 due for your company?

Get your return of deposits and auditor appointment filings completed accurately before the deadline.