What each form covers
| Form | What it reports | When |
|---|---|---|
| ADT-1 | Appointment of the statutory auditor — first auditor, five-year appointment, or casual vacancy | Within 15 days of the appointment |
| DPT-3 | Outstanding receipts of money — loans from directors, from other companies, advances and similar | By 30 June each year |
| MSME Form 1 | Payments to micro and small suppliers not made within 45 days — outstanding, or paid late during the half-year — with reasons | By 30 April (October–March) and 31 October (April–September) |
Documents required
- For ADT-1: board or AGM resolution, auditor's consent and eligibility certificate.
- For DPT-3: audited balance sheet and details of each outstanding receipt; auditor's certificate where deposits are reported.
- For MSME Form 1: supplier list with Udyam status and invoice ageing.
How we handle it
Diarise
Each form's due date added to the company's compliance calendar.
Collect data
From the books and supplier records.
File
Forms filed with the required attachments and certification.
What DPT-3 covers
DPT-3 reports deposits, and money received that is excluded from the definition of deposit. For a private company, the common items are loans from directors and their relatives (with the director's declaration), loans from other companies, advances received for supplies, and security deposits. Each is shown with the amount outstanding at 31 March.
- Loans from directors — with the declaration that the money isn't borrowed.
- Inter-corporate loans.
- Advances from customers, and security deposits from employees or agents.
- Share application money pending allotment.
Practical notes from our engagements
- DPT-3 skipped by private companies. Loans from directors are exempt deposits but still reported in DPT-3.
- Supplier Udyam status unknown. MSME Form 1 depends on knowing which suppliers are micro or small. Ask them for their Udyam number.
- ADT-1 not filed after reappointment. Every appointment at the AGM needs ADT-1.
How we handle these forms
We include ADT-1, DPT-3 and MSME Form 1 in every company's annual compliance calendar and file them from the audited accounts and supplier data.
Related services
Frequently asked questions
When is ADT-1 due?
Within 15 days of the meeting at which the auditor is appointed.
Does a private company need to file DPT-3?
Yes, if it has outstanding receipts of money such as loans from directors, even though those are exempt deposits.
When is DPT-3 due?
By 30 June each year, for amounts outstanding at 31 March.
Who files MSME Form 1?
Companies that haven't paid micro or small enterprise suppliers within 45 days — whether the amount is still outstanding or was paid late during the half-year.
When is MSME Form 1 due?
By 30 April for the October–March half-year and 31 October for April–September.
Do small companies need to file MSME Form 1?
Any company with dues to micro or small suppliers outstanding more than 45 days files it, regardless of its own size.
Is there a late fee for these forms?
Yes. Additional fees rise with the length of delay, and penalties can apply for continuing defaults.