1. Who is required to file DIR-3 KYC form?
Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is 'Approved', would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year.
Provided that every individual who has already been allotted a Director Identification Number (DIN) as at 31st March 2018, shall submit e-form DIR-3 KYC on or before 5th October 2018.
Also, if the form is not filed within the due date, a fee of Rs. 5000 would be levied.
After expiry of the respective due dates, the system will mark all non-compliant DINs against which DIR-3 KYC form has not been filed as 'Deactivated due to non-filing of DIR-3 KYC'.
2. Who can file eForm DIR-3 KYC?
Any DIN holder who is filing his KYC details for the first time with MCA must file all KYC details only through eForm DIR-3 KYC. There is no option for such a person to access the web-service for his KYC.
Further, any DIN holder who wants to update any information of his KYC details must update the same through filing of eForm DIR-3 KYC only. Please note that no update in detail can be made by accessing the web-service for DIR-3 KYC.
3. Who can file KYC through the DIR-3 KYC web service?
Any DIN holder who has already submitted eForm DIR-3 KYC in any of the previous financial years and who does not require an update in any of his KYC details as submitted may perform his annual KYC by accessing DIR-3 KYC web service. No fee is payable up to the due date of each financial year. After the due date, a fee of Rs.5000 shall be payable.
4. Which details are required to be filled in the form?
Name (as per PAN database), Father's Name (as per PAN database), “Date of Birth (DoB)” (as per PAN database), PAN Number (mandatory for citizens of India), Personal Mobile Number, and Personal Email Address and Permanent/ Present address.
Further, Aadhaar is mandatory, if it is assigned. If not, then Voter ID or Passport or Driving License shall be attached. Accordingly, a copy of any one of the above-selected information is to be attached.
5. Is it mandatory to enter a unique mobile number and email ID in form DIR-3 KYC?
Yes. It is mandatory to enter your personal mobile number and personal email ID in the form DIR-3 KYC and the same has to be verified by an OTP process. Further, the mobile number and email ID must be unique such that it is not already linked with some other person in the DIN holders' database.
6. Whether disqualified directors are required to file form DIR-3 KYC?
Yes. Any person who has been allotted DIN and where the status of such DIN is 'Approved', is required to file form DIR-3 KYC. Hence, disqualified directors are also required to file form DIR-3 KYC.
7. Whether non-resident directors can provide Indian mobile numbers?
In case the DIN holder is a resident of India, the address must be an address in India and mobile number must be an Indian mobile number.
In case DIN holder is non-resident, foreign address and foreign number shall only be allowed.
8. Whether DIN which was 'Deactivated due to non-filing of DIR-3 KYC' would be 'Reactivated' automatically.
No. Every DIN holder whose DIN has been 'Deactivated due to Non-filing of DIR-3 KYC' has to necessarily file eform DIR-3 KYC or perform KYC through web-service first along with applicable fee. Once the form (DIR-3 KYC) is filed and approved, the system will automatically 'reactivate' the DIN. Non-compliant DIN's status would remain 'Deactivated due to Non-filing of DIR-3 KYC'.
9. How can change in particulars of DIN be updated?
In case of updating of any personal details of the director, eForm DIR-6 may be filled for updation before completion of KYC Form.
The author is a CA in practice and can be reached at shubhikhandelwal30@yahoo.com
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