Annual returns are only half of ROC compliance. Companies also owe event-based and periodic filings that do not sit on the yearly calendar — which is exactly why they get missed. This guide covers the periodic returns worth knowing (DPT-3, MSME-1, BEN-2, ADT-1), their deadlines, and why nothing prompts you to file them.
- DPT-3 (deposits & loans) is an annual return due by 30 June.
- MSME-1 is a half-yearly return of dues to MSME suppliers outstanding beyond 45 days.
- BEN-2 reports significant beneficial owners; ADT-1 records the auditor's appointment.
- These have no annual reminder — a compliance calendar is the only safeguard.
Periodic filings and their deadlines
| Form | Purpose | Frequency / deadline |
|---|---|---|
| DPT-3 | Return of deposits & outstanding loans | Annual — 30 June |
| MSME-1 | Dues to MSME suppliers beyond 45 days | Half-yearly |
| BEN-2 | Significant beneficial owners | On change / declaration |
| ADT-1 | Auditor appointment | Within 15 days of AGM |
The filings in detail
- DPT-3: annual return of deposits and outstanding loans, by 30 June.
- MSME-1: half-yearly return of dues to MSME suppliers outstanding beyond 45 days.
- BEN-2: reporting of significant beneficial owners holding beyond the prescribed threshold.
- ADT-1: intimation of the appointment of the auditor.
“The filings that are not on the annual calendar are the ones that catch companies out. Nothing prompts you — until a notice does.”
Frequently asked questions
Does DPT-3 apply even if we have no public deposits?
Yes. DPT-3 also captures outstanding loans and money received that are not treated as deposits, so most companies with any borrowings need to file it.
How do I know if my supplier is an MSME?
Ask for their Udyam registration number, or check the Udyam portal. If they are registered and you owe them beyond 45 days, MSME-1 applies. See our Udyam guide.
What triggers a BEN-2 filing?
A declaration of significant beneficial ownership (BEN-1) received by the company, or a change in such ownership beyond the prescribed threshold.
Missing these is easy because nothing prompts you. Our MCA form filing service maintains a per-company calendar and files each on time. See all company and ROC services.
