MCA has notified that the due date for filing of one time return by companies in form DPT 3 stands extended upto 29 June 2019 (i.e. 90 Days from 31 March 2019), as against the earlier notified deadline of 90 days from 22 Jan. 2019.
It may be noted that on 22 Jan. 2019 the MCA has amended Rule 16A(3) of the Companies (Acceptance of Deposits) Rules, 2014, mandating every company (other than Government company) to file a one time return of outstanding receipt of money or loan (not considered as deposits) from 1 April, 2014 till that date, in Form DPT 3 (along with applicable fee) within ninety days from the date of publication of said notification.
later on 30 April 2019 the MCA has further amended the Rule 16A(3) of the Companies (Acceptance of Deposits) Rules, 2014. Now every such company is required to file one time return in Form DPT 3 within 90 days from 31 March 2019 (i.e. latest by 29 June 2019), along with applicable fee.
G.S.R. (E).- In exercise of the powers conferred by section 73 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Acceptance of Deposits) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (Acceptance of Deposits) Second Amendment Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Acceptance of Deposits) Rules, 2014, in rule 16A, in sub-rule (3), –
(a) for the words “the date of publication of this notification in the Official Gazette”, the figures, letters and word “31st March, 2019” shall be substituted;
(b) for the words “ninety days from the date of said publication of this notification”, the words, figures and letters” ninety days from 31st March, 2019″ shall be substituted.
Note. – The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 256(E), dated the 31st March, 2014 and were last amended vide notification number G.S.R. 42(E), dated the 22nd January, 2019.