There are few simple steps for filing of Return of Deposits:
Mandatory filing of details of deposits as or outstanding receipt of money or loan received by a Company with ROC in Form DPT-03 as prescribed under Companies (Acceptance of Deposits) Amendment Rules, 2019.
Every Company other Government Company shall file return of Deposits or Outstanding receipt of money or loan received by a Company but not considered as deposits as on the 31st March of that year duly audited by the auditor on or before the 30th June of every year.
Hence every company shall file form DPT -3 to ROC for the following transactions, if any, transacted by the Company:
Purpose of Form (column no:3 of DPT-3)
Applicability & Options
One time Filing Requirement
By all Companies – Option 1
Return of deposit by deposit accepting companies
For1st year filing – Option 1 & 2
Periodical returns by companies not accepting deposits but having exempted deposits
Yearly Form – Option 3
Periodical returns by companies accepting deposits & having exempted deposits
Yearly Form – Option 4
IEC Stands for Importer Exporter code which is a 10 digit number issued by Director General of Foreign Trade, Department of Commerce, Government of India. It is a registration required for traders importing or exporting goods and services to or from India.
Import Export Code number is a proof of a firm as an Exporter/Importer in India. IE code can be submitted with government authorities as a proof of trade to obtain various benefits on their exports / imports from DGFT, customs etc.