Director Identification Number(DIN) was made mandatory for the individuals who intend to become director of any company. Ministry of Corporate Affairs notified that the directors shall file DIR3KYC every year. Failure of the Directors to submit KYC leads to the Non-compliance which results in deactivation of DIN, thereby making the director of the company disqualified to be the director. However, the disqualification is removed as soon as the Non-compliant director submits KYC after he become disqualified.

Procedure for Filing DIR3KYC:

DIR3KYC is based on Mobile & E-mail based OTP verification. Let us see from FY 2017-18, the different scenarios for filing DIR3KYC:

(i)DIN allotted on or before 31.03.2018 and form was filed within the specified time limit and no changes are there in the Directors Information:

The Directors to whom the DIN was allotted on or before 31.03.2018 shall file DIR3KYC on or before 5th October,2018 without payment of any fee.

MCA provided the DIR3KYCWEB filing for the directors whose information has no change at all. These directors should logon to MCA Portal and Choose DIR3KYCWEB form and enter the DIN No. thereafter they have to choose “Send OTP” option where the Director’s Registered Mobile Number and the Registered E-Mail Address will receive the OTPs. Once the OTPs are entered and select the tick box confirming our details to be correct, we receive the Zero Fee Challan which is to be downloaded for our Record purpose

(ii) DIN allotted on or before 31.03.2018 and form was filed after the specified time limit and no changes are there in the Directors Information:

In case if the DIN was filed after 5th October 2018, penalty of Rs.5000 shall be paid at the time of filing DIR3KYCWEB

(iii) DIN allotted on or before 31.03.2018 and form was filed after the specified time limit and changes are there in the Directors Information:

If the change in Directors Information is with respect to the Phone No. & E-mail ID, then E-form DIR3KYC to be filed and it shall be digitally signed by CA/CS/CMA in practice. No fees to be paid as it was filed before due date.

If there is any change with respect to the any other information , E-form DIR-6 should be filed which should be digitally signed by CA/CMA/CS in practice and later E-form DIR—3KYC shall be filed Which is again to be digitally signed by CA/CMA/CS in practice.

(iv) Filing for the F.Y. 2017-18 and DIN was obtained for first time:

E-form of DIR3KYC to be filed and no fee to be paid if filed within 5th October otherwise pay Rs.5000 penalty while filing.

(v) Filing for the F.Y. 2018-19 and DIN was existing:

File DIR3KYC(WEB) on or before 30th September 2019 without payment of any fee.

Filing DIR3KYC(WEB) after 30th September 2019 with payment of Rs.5000 penalty.

(vi) Filing for the F.Y. 2018-19 and DIN is applied for first time:

File DIR3KYC(WEB) on or before 30th September 2019 without payment of any fee.

E-form DIR3KYC to be filed, without any fee, if filed on or before 30th September 2019

E-form DIR3KYC to be filed, with a penalty of Rs.5000, if filed on or after 30th September 2019

Requirements of E-Form DIR3KYC:

For filing your form, you’ll need the following documents:

• Details of Nationality and Citizenship details like gender, and date of birth
• Permanent Account Number (PAN)
• Voters Identity card
• Passport (mandatory if a foreign national is holding a DIN)
• Driving License
• Aadhaar card
• Personal Mobile and Personal Email Address
• Residential address.

Apart from the items mentioned above, following items are required:

• Digital signature of Individual filing the form (applicant).
• Attestation of the documents mentioned above from Practising Professionals such as CA, CS, or Cost Accountants.