Additional Disclosure Requirement to ROC- Outstanding money or loan received but not considered as deposit

The Ministry of Corporate Affairs issued a Notification prescribing certain amendments in the Companies (Acceptance of Deposits) Rules, 2014 which have been made effective from 22^nd January, 2019.  Pursuant to this amendment - one time return and yearly return in e-form DPT-3 is required to be filed with ROC giving details of outstanding receipt of money or loan received by a company but not considered as deposits.

The form DPT-3 (i.e. return of deposit) is also required to file for following purpose:

Purpose	For the Period	Applicability	Due Date
One time return for disclosure of details of outstanding money or loan received by a company but not considered as deposit in terms of rule 2(1)(c) of Chapter V	From 1st April, 2014 to 22nd January, 2019	Every company to which these rules apply, except Government Company	21st April, 2019
Annually - Return for disclosures of money or loan received by a company but not considered as deposits in terms of rule 2(l)(c) of Chapter V	Information as on the 31st day of March of that year	Every company to which these rules apply, except Government Company	On or before the 30th day of June, of every year