DPT-3
Deposits and exempted loans.
All roc & corporate compliance services
ROC & Corporate Compliance
DPT-3, MSME-1 and BEN-2 Returns
Three periodic returns that companies often forget: DPT-3 on deposits and loans not treated as deposits, MSME-1 on amounts owed to micro and small suppliers beyond the allowed period, and BEN-2 on significant beneficial owners. FinAura checks which apply, draws the figures from your books and files them.
- Certification through associate practising CAs and CSs
- Bangalore and across India
- Reply within one business day
What is covered
What DPT-3, MSME-1 and BEN-2 Returns Covers
The returns that come straight from the books.
Auditor's certificate
Where DPT-3 requires one.
MSME-1
Dues to micro and small suppliers.
Supplier status
Udyam status of each vendor.
BEN-2
Significant beneficial owners.
BEN-1 declarations
Collected from owners.
How the month runs
How It Works
Check, extract, file.
Step 1
Check
- Loans received
- MSME suppliers
- Ownership chain
Step 2
Extract
- Balances from books
- Overdue MSME dues
- Declarations
Step 3
File
- DPT-3
- MSME-1
- BEN-2
Step 4
Track
- Next period
- Supplier list
- Ownership changes
Your part
What We Need From You
- 01Details of loans received
- 02Vendor list with Udyam numbers
- 03Shareholding and ownership chain
- 04Declarations from owners
Our part
What You Get
- Applicability confirmed for each return
- Returns filed from the books
- Supplier MSME status mapped
- Ownership disclosures in order
A common question
Why does MSME-1 matter beyond the filing?
MSME-1 lists what you owe micro and small suppliers beyond the period the MSMED Act allows. The same dues carry interest under that Act, and under income-tax law they are allowed as an expense only when paid.
Mapping suppliers' MSME status helps the filing and your payment planning together.
See accounts payableReturnsFiled
ChecksStatus and ownership
BooksLoans and payables
Who it is for
Who It Is For
Companies with loans from directors or others
DPT-3.
Companies buying from MSMEs
MSME-1.
Companies with layered ownership
BEN-2.
Companies that never filed these
Catching up.
The rules, in plain English
What the Law Says
Companies (Acceptance of Deposits) Rules, 2014
Rule 16A
Companies file a return of deposits and of receipts not treated as deposits, as the rule specifies.
Official source: mca.gov.inMSMED Act, 2006
Section 15 and the MSME-1 order
Buyers pay micro and small suppliers within the period the Act sets; companies report dues beyond it to the Registrar every half-year.
Official source: msme.gov.inCompanies Act, 2013
Section 90
Significant beneficial owners declare their interest, and the company files the details with the Registrar.
Official source: mca.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
DPT-3, MSME-1 and BEN-2 Returns: Questions, Answered
Who must file DPT-3?
Companies other than government companies that have outstanding receipts of money or loans, whether or not treated as deposits, as the rules specify.
Who must file MSME-1?
Companies that owe micro or small enterprises beyond the period the MSMED Act allows, for each half-year.
What is a significant beneficial owner?
An individual who, directly or through layers, holds or controls a significant share or influence in the company, as the rules define; the company files BEN-2 on their declaration.
Can these be filed late?
Yes, with additional fees. We file the overdue periods and set up reminders.
Often Taken Together
All 14 ROC & Corporate Compliance services01ROC & Corporate ComplianceAnnual ROC Filings for CompaniesFinancial statements and annual return filed with the Registrar after the AGM, with the board and AGM paperwork prepared.02ROC & Corporate ComplianceCompliance Health CheckA one-time review of a company's ROC status: what is filed, what is overdue, what it would cost to fix.03Accounting & FinanceFinance OperationsReconciliations, payables, receivables and a predictable month-end close.04Accounting & FinanceAccounting & BookkeepingClean, current books every month, reviewed by a Chartered Accountant.