Analysis of General Circular No. 05/2019 dated 12/04/2019

1) Companies covered
Every Company other than Govt. Company

2) Requirement
One time Return in Form DPT-3 w.r.t. all outstanding receipt of money or loan by a Company but not considered as Deposits

3) Period for which data required to be furnished
From 01/04/2014 To 31/03/2019

4) Due Date of Filing
Within 30 days from the date of deployment of Form

5) Levy of Additional Fees
Additional Fees shall be levied if the Form DPT-3 is filed after 30 days from the date of its deployment on MCA portal.

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