Companies Act · source-checked form guide
DPT-1: deposit invitation circular and advertisement
A covered company invites deposits only through the actual applicable member/public branch, with Board authority, the prescribed financial/risk disclosures, auditor certificate and prior Registrar delivery. Filing a circular does not mean Government approval or deposit insurance.
Which version and who acts?
Current DPT-1 substituted by G.S.R.612(E) from 15 August 2018; current Rule 4. Model is a 2026 secured member-deposit invitation by an assumed eligible public company.
Company and Board; genuine statutory auditor certifies the relevant no-default/cured-default position. Eligible-public-company status and actual section 73/76 conditions must be independently established.
G.S.R.612(E), physical pp 8–10: DPT-1 blocks 1 general information,2 scheme,3 outstanding deposits,4 three-year financial position,5 director declarations and mandatory auditor certificate.
Completed field illustration
Fictional example — not for filing. Fictional Aurelia Demonstration Limited has₹100 crore net worth:₹30 crore paid-up capital and₹70 crore free reserves. Assume eligible-public-company status, actual member authority 10 September 2026 and Board authority 15 September. A₹20 lakh secured member-deposit circular is delivered for registration 20 September and issued 21 October; scheme opens 1 November. No money, security, newspaper publication or approval has actually occurred.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1 Company / business / management | Aurelia Demonstration Limited; synthetic CIN; fictional Delhi registered office; learning-material manufacture. Two fictional directors Mira Example and Arun Training; real addresses/DINs/occupations must be inserted from evidence. |
| 1 Risks / defaults | Model assumes no statutory, loan, debenture, deposit or interest default; risks include operating cash-flow shortfall and security-value decline. Actual facts and any default duration/status must be disclosed. |
| 2(a)–(d) Authority / security / amounts | Board 15/09/2026; members 10/09/2026. Secured member deposits; current deposits₹0, preceding-FY deposits₹0; proposed₹20 lakh. Actual legal class-specific limit must be established; no universal percentage represented. |
| 2(e)–(g) Term / schedule / objects | 12 months from actual assumed 1/11/2026 receipt;8% annual simple interest paid quarterly; principal due 31/10/2027; working-capital use only. No premature-repayment or renewal permission invented. |
| 2(h)–(j) Rating / charge / interests | Actual rating and meaning/date required where applicable; none invented. Assumed property market value₹30 lakh secures₹20 lakh principal plus₹1.6 lakh annual interest, subject to genuine valuation/perfection. No special director interest assumed. |
| 3 Outstanding deposits | ₹0 balance;0 depositors; no acceptance, renewal, waiver or overdue deposit/interest assumed before invitation. |
| 4 Three preceding financial years | FY 2023–24 /2024–25 /2025–26, ₹ crore: PBT 2/2.4/3; tax 0.5/0.6/0.75; PAT 1.5/1.8/2.25; dividend 0/0/0. Current net worth 100. Supply actual complete three-year balance/coverage disclosures; model does not invent an audited report. |
| 5 Declarations / attachment / status | Actual Board solvency/use/security and no-Government-guarantee declarations; genuine statutory-auditor default certificate required. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- 20 September→21 October is 31 days, meeting Rule 4(5)’s not-less-than 30-day Registrar-delivery lead on the assumed facts. A real issued circular still needs actual required signatures and delivery proof.
- ₹20 lakh×8%=₹1.6 lakh annual interest; quarterly₹40,000; principal+annual interest₹21.6 lakh. ₹30 lakh security value is not proof of lawful valuation, rank or charge registration.
- Circular issued in FY 2026–27: six months after 31 March 2027 is 30 September 2027. If the next relevant AGM lays the financial statements on 15 September 2027, validity ends then, the earlier date; this is an assumed calendar example, not a guaranteed open invitation until maturity.
- 2018 omitted Rule 5 deposit insurance and its related register field. DPT-1 still requires an auditor certificate and real director declarations; no sample guarantees repayment or Government clearance.
Prepare, submit and retain the evidence
- Establish actual section 73/76 classification, limits, defaults/cure, liquidity, member/Board authority, valuation, trustee and all security conditions before inviting deposits.
- Populate the current DPT-1 financial/risk/scheme disclosures; obtain the genuine auditor certificate and deliver the properly signed circular to the Registrar at least 30 days before issue.
- Issue through the applicable member/public newspaper/website channels and monitor actual acceptance, circular expiry, repayment reserve, deposit records and DPT-3; preserve actual evidence separately from this model.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- G.S.R.612(E), physical pp 8–10: DPT-1 blocks 1 general information,2 scheme,3 outstanding deposits,4 three-year financial position,5 director declarations and mandatory auditor certificate.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Current Rule4(1)–(6): member/public circulation, auditor default certificate, Board authority,30-day prior Registrar delivery and earlier-of expiry.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.