As a part of updating its directors database, The MCA has notified the format of E-form DIR-3 KYC under new Rule 12A, vide the ‘Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2018’, via notification dt. 05.07.2018, applicable w.e.f. 10 July, 2018. E-form DIR-3 KYC is now available for filing purpose.
> Who is required to file DIR-3 KYC?
“12A Directors KYC: – Every individual who has been allotted a Director Identification Number (DIN) as on 31st March of a financial year as per these rules shall, submit e-form DIR-3-KYC to the Central Government on or before 30th April of immediate next financial year.
(For Example 1: – If DIN was allotted as on the date of 31st of March, 2019, then you are required to file DIR-3 KYC before 30th April, 2019.
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 15th September, 2018.
“NOTE: – As per notification dt. 21st of August, 2018, the words and numbers DIR-3 KYC on or before 31st of August, 2018 shall be substituted with “DIR-3 KYC on or before 15th of September, 2018” ( In simple words, MCA has extended the due date of filing of Form DIR-3 KYC from 31st of August, 2018 to 15th of September, 2018).
(For Example 2: – If DIN was allotted on or before 31st of March, 2018 then you are required to file DIR-3 KYC on or before 15th September, 2018.
# Mandatory to file for all Directors even for disqualified directors
> Documents required to file DIR-3 KYC: –
1) Proof of Identity: -PAN (Self attested Copy)
2) Proof of Address: – Aadhar Card with updated Mobile number with UIDAI (Self attested Copy)
3) Self attested copy of Passport (if available)
4) Personal Mobile Number and E-mail ID of directors for OTP Verification
5) Digital Signature of director (Registered on MCA Portal).
Note: – 1) In case of Foreign Nationals, passport is mandatory.
2) Mobile No. and E-mail ID shall be of director’s himself only.
3) The E-form DIR-3 KYC shall be duly certified by Practicing Chartered Accountant, Practicing Company Secretary or Practicing Cost Accountant.
> Fees for filing E-form DIR – 3 KYC
|1||Fee payable till the 30th April of every financial year in respect of e-form DIR-3 KYC as at the 31st March of immediate previous year. (Read Example 1)||Not Applicable|
|2||Fee payable in delayed cases i.e. after 15th September, 2018||Rs. 5000/-|
> Consequences of not filing DIR-3 KYC:-
However, the de-activated DIN shall be Re-activated only after filing of E-form DIR-3 KYC along with prescribed fees as prescribed under Companies (Registration Offices and Fees) Rules, 2014
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(Republished with amendments)