The Ministry of Corporate Affairs has issued a General Circular No. 07/2019 dated: 27.06.2019 and has clarified the following:
1. As per the Companies (Appointment and Qualification of Directors) Rules 2014, 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 September of immediate next financial year. Thus according to the rules, DIR KYC must be filed by persons having DIN every year.
2. Every person who has already filed DIR 3-KYC will only be required to complete his/her KYC through a simple web-based verification service, with pre-filled data based on the records in the registry, for ease of verification by the person concerned.
But on the other hand, if the related person wishes to update his KYC details like mobile no., email id or other documents, he/she would be required to file e-form DIR3 KYC before the 30th September, 2019.
Note: Web-Based KYC Updation is only in the case of no change in Directors Details & it is only verification based process.
Few Points required to be considered:
a) Filing of DIR3 KYC for FY 2018-19 is mandatory irrespective of filing has been done in the PY 2017-18.
b) Due date of filing DIR3 KYC for Financial Year ending on March 2019 shall be 30th September 2019.
c) The Documents attached in the DIR3-KYC shall be self-attested along with signature/seal of practicing CA/CS/CMA.
Fees Payable for filing DIR3 KYC (Web Based or E KYC)
1. Filing Fee for e form DIR3 KYC web service on or before 30th September : NIL
2. Filing Fee for delayed cases of previous(any) financial year : Rs. 5000.