DIR-3 KYC compliance, governed by Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, mandates periodic verification for all DIN holders. As per the latest amendment, KYC filing is required once every three consecutive financial years, with a due date of 30th June following the completion of the cycle. Additionally, event-based compliance remains mandatory, requiring filing of DIR-3 KYC Web within 30 days of any change in mobile number, email ID, or residential address. The process involves logging into the MCA portal, verifying OTPs, entering personal and identification details, uploading documents, and certification by a practicing professional. The requirement applies to all individuals holding a DIN as on 31st March, regardless of whether they are currently directors. Non-compliance results in DIN deactivation, which can only be restored by filing DIR-3 KYC with a late fee of Rs. 5,000, making timely compliance essential.
Procedure for DIR-3 KYC
Governing provisions:
Rule 12A of The Companies (Appointment and Qualification of Directors) Rules, 2014
Amendment:
| Key Change introduced:
KYC filing is now required every third consecutive financial year. Due date: 30th June of the immediately following financial year in which the 3-year cycle completes. Event-based compliance (Still mandatory): Even if the 3-year KYC is not due, Form DIR-3 KYC Web must be filed within 30 days if there is any change in:
Timeline: 30 days from the date of change Fee: As per The Companies (Registration Offices and Fees) Rules, 2014. |
Who is Covered?
Every individual who holds a DIN as on 31st March of a financial year, irrespective of whether:
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Procedure:
| Sr. No. | Steps for filling up e-form DIR-3 KYC |
| 1. | Login to MCA website
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| 2. | Enter the mobile number and Email
After logging into Website, Go to v MCA Services → Company E-filing → DIN Related Filings → DIR-3 KYC Enter:
OTP will be sent to Mobile Number and OTP. Verify by the OTP sent and click on ‘NEXT’. |
| 3. | Enter the details in the DIR-3 KYC Form
The director needs to enter following details on the next page:
NOTE: 1. Once PAN is entered verifying the PAN is mandatory 2. For foreign nationals who do not have a PAN, the name mentioned in the form must be same as the name mentioned in DSC for successful validation. |
| 4. | Attachments and e-Form certification
The director needs to attach all the required documents. Once documents are attached the director must give declaration that information provided by him/her in the form is correct and as per DSC. The E-form should be digitally signed by Practicing CA, CS or Cost Accountant after entering his/her details. Click on ‘Submit’ to submit the Form. |
Steps for DIR-3 KYC WEB
| Sr. No. | Steps for DIR-3 KYC WEB |
| 1. | Login to MCA Website
|
| 2. | Mobile number and Email
After logging into Website, Go to v MCA Services → Company E-filing → DIN Related Filings → DIR-3 KYC Web The director needs to Re-enter the Mobile number with the county code. However, the Email ID will get pre-filled. Click on ‘Submit’ to submit the Form. |
Consequence of Non-compliance:
| If DIN gets deactivated
Reactivation requires DIR-3 KYC filing with late fee (₹5,000 as per current framework). |
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**This document is for educational purposes only and does not constitute legal advice.
Author : Ms. Kathanshi Jain , Article Assistant at M/s Ronak Jhuthawat & Co, Practicing Company secretary Call: +91 98874 22212 | Email: compliancerjac@gmail.com
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