CS Rahul Harsh (CS) (1364 Points)
26 June 2014Dear Members,
I have certain query regarding filling of DPT 3 & 4:
Q) If a company repays all its deposits as on 31st March 2014 does it needs to file DPT 3 & 4 on or before 30/06/2014?
Q) DPT 3 & 4 are required to be attached in GNL - 2 : what is needed to be mentioned under the head : " details of documents filled " ?
Q) Whether 2 auditor certificate both for DPT 3 & 4 is to be attached in GNL separately?
PLS solve the query on PRIORITY . 
Manvi Mehrotra
(Associate Tax Consultant)
(88 Points)
Replied 26 June 2014
hi..
answer to your query 1 is that if as at 31st March 2014, all the moneys that comes under the definition of deposits are repaid, then DPT 4 is not required to be filed.
CS Rahul Harsh
(CS)
(1364 Points)
Replied 26 June 2014
THANK YOU .!
Just a clarification that the Co. is also not required to file DPT - 3 i.e Return of deposits as on 31st march , 2014 ?
Manvi Mehrotra
(Associate Tax Consultant)
(88 Points)
Replied 26 June 2014
No..DPT 3 is a form for fresh acceptance of deposits on or after 01.04.2014.
For deposits as on 31st March,2014, the company is required to file form DPT 4 by 30th JUne.
In ur case, as all the deposits are repaid and no deposits stands in books as on 31.03.14, no form is required to be filed.
ANANT
(Service)
(156 Points)
Replied 27 June 2014
For Querry No 2 regarding the details of documents being filed which is Point No 7 of the Form No GNL-2 ....You are to fill in DPT-4/ DPT-3 and the annexures , as the case may be . This is because for filing the Form No GNL-2 , these DPTs are the forms required to be attached along with the annexures.
Vivek Jain
(CS)
(205 Points)
Replied 27 June 2014
IN FORM GNL-2, IN ORDER TO FILE DPT-4..UNDER POINT 3 OG GNL FORM, WHICH OPTIO SHALL WE CHOOSE..ID IT IS "RETURN ON REPOSIT" OR "ORTHERS". IF I AM SELECTING "OTHER"..POINT 9 IN THE FORM I.E FINNCIAL YEAR DETAIL HAS BEEN DISABLED..PLEASE REPLY
Yamini Choudhary
(Article )
(26 Points)
Replied 27 June 2015
Can you please let me the requirement for filing DPT 3 on or before 30th June 2015
CAclubindia
