File DIR-3 KYC Form Online - KYC for Directors

A Director Identification Number (DIN) is a unique number assigned to an individual who is or intends to become a director. Initially, this was a one-time process using Form DIR-3. However, the Ministry of Corporate Affairs (MCA) later amended the rules, now requiring all DIN holders to annually submit their Know Your Customer (KYC) details using Form DIR-3 KYC.

Form DIR-3 KYC is used by individuals holding a Director Identification Number (DIN) to annually update and verify their details with the Ministry of Corporate Affairs (MCA). This mandatory "Know Your Customer" compliance ensures the accuracy of director data in the MCA's registry, promotes transparency in corporate governance, and helps prevent fraudulent activities by keeping records up-to-date.

Difference Between Form DIR-3 KYC and DIR-3 KYC Web

The MCA in India mandates annual KYC compliance for all individuals holding a DIN. This is done through two forms: DIR-3 KYC and DIR-3 KYC Web. While both serve the purpose of director KYC, they are used in different scenarios.

Here's a tabular comparison:

Purpose of the Form DIR-3 KYC

The primary purpose of Form DIR-3 KYC is to:

• Ensure Data Accuracy: Maintain an accurate and current registry of directors with the Ministry of Corporate Affairs (MCA).
• Enhance Transparency: Improve corporate governance by verifying the identity and contact information of directors.
• Prevent Fraud: Help deter the formation of shell companies and the misuse of Director Identification Numbers (DINs) by fraudulent individuals.
• Maintain an Active DIN: Ensure a director's DIN remains 'Active,' which is essential for all company-related filings and appointments.

Legal Provisions

The legal provisions governing the filing of Form DIR-3 KYC are primarily found in the Companies Act, 2013, and, more specifically, the Companies (Appointment and Qualification of Directors) Rules, 2014.

• Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014:

This is the cornerstone provision. It explicitly states that:

• • Every individual who holds 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 the immediate next financial year.

It also includes provisions for:

• • Individuals who have already submitted the e-form DIR-3 KYC in a previous financial year are allowed to file the simpler web-form DIR-3 KYC-WEB for subsequent years, provided their details haven't changed.
  • Updating personal mobile numbers or email addresses by submitting the e-form DIR-3 KYC.
  • The fee for updating the mobile number or email again during the financial year after the initial update.

• Rule 11(2) and (3) of the Companies (Appointment and Qualification of Directors) Rules, 2014: These rules deal with the cancellation or surrender of DIN and the consequences of not complying with the KYC requirements, including deactivation of the DIN.
• Companies (Registration Offices and Fees) Rules, 2014: These rules prescribe the fees payable for various forms and filings, including the penalty fee of INR 5,000 for late filing of DIR-3 KYC.

Every individual who holds a Director Identification Number (DIN) as of March 31st of a financial year must complete their Know Your Customer (KYC) process by September 30th of the immediate next financial year. This requirement applies even if the DIN belongs to a disqualified director or has not yet been used for any directorship.

There are two types of e-Form DIR-3 KYC:

• DIR-3 KYC: This form must be filed by any director who is submitting e-Form DIR-3 KYC for the first time after DIN allotment or whose existing KYC details require updating or changing.
• DIR-3 KYC (Web): This form can be filed by any director who has previously submitted either the e-Form DIR-3 KYC or DIR-3 KYC (Web) in a prior year, provided there are no changes to their existing KYC details. In this web-based form, the director's basic details are pre-filled from MCA records and are not editable.

DIR-3 KYC for Non-Residents (NRIs)

DIR-3 KYC (Know Your Customer) is a mandatory annual compliance requirement for all DIN holders, including Non-Resident Indians (NRIs), to update their information with the MCA. NRIs, like all DIN holders, must file this form to maintain accurate and up-to-date records with the MCA.

1. Purpose: The primary purpose of DIR-3 KYC is to ensure the MCA has current and accurate information about all DIN holders, including NRIs, thereby enhancing corporate governance and transparency.
2. Filing Requirement: All DIN holders, including NRIs, must file the DIR-3 KYC form annually, even if they are not currently directors in any company or designated partners in an LLP, to keep their DIN active.
3. Annual Filing Due Date: DIR-3 KYC must be filed on or before September 30th of the immediately succeeding financial year, if the DIN was held as of March 31st of the relevant financial year. (e.g., for DIN held as of March 31, 2024, the due date is September 30, 2024).
4. Document Requirements: NRIs need to provide specific documents for DIR-3 KYC, including:

• • Nationality Details: Nationality and citizenship details, including gender and date of birth.
  • Passport: Passport details are mandatory for foreign nationals and NRIs.
  • PAN: Permanent Account Number (if applicable).
  • Address Proof: Proof of both permanent and current residential addresses (duly attested as per MCA guidelines for foreign residents).
  • Digital Signature Certificate: You will also need a valid Digital Signature Certificate (DSC) registered with the MCA.
  • Contact Information: Unique personal mobile number and email address, which are verified by OTP.

5. Professional Certification: Certification by a practicing Chartered Accountant, Company Secretary, or Cost Accountant is mandatory for the e-form DIR-3 KYC.
6. Online Filing: The DIR-3 KYC form is filed electronically through the MCA portal.
7. Consequences of Non-Compliance: Failure to file DIR-3 KYC by the due date results in the deactivation of the DIN. To reactivate a deactivated DIN, a late filing fee of INR 5,000 must be paid, and the form must be filed. Non-compliance can also hinder a director's ability to undertake further appointments or make company filings.

DIR-3 KYC for Foreign Nationals

DIR-3 KYC is an annual compliance requirement for all individuals holding a DIN in India, including foreign nationals. It's crucial for keeping the MCA registry updated with the latest personal information of DIN holders.

1. Purpose:

• To ensure the accuracy and updated status of DIN holder information with the MCA.
• It's a mandatory yearly filing.

2. Who needs to file:

• Every individual, including foreign nationals, who has been allotted a DIN as of March 31st of a financial year.
• This applies even if the DIN holder is disqualified or not actively serving as a director.

3. Key Requirements for Foreign Nationals:

• Identity Proof: Copy of Passport (mandatory). The name in the form must match the passport and the Digital Signature Certificate.
• Address Proof: Copy of Driving License / Bank Statement / Telephone Bill / Electricity Bill / Water Bill / Gas Bill. Utility bills or bank statements should not be older than one year from the date of application.
• Validity, Translation, and Attestation of Documents:
  • Documents not in English must be translated into English by an accredited translator.
  • Copies of Passport and Address Proof (with translations, if any) must be notarized and Apostilled/Consularized by the competent authority of their foreign country.
  • For countries that are part of the Commonwealth, notarization by a Public Notary in that country is sufficient.
  • For countries that are not part of the Hague Apostille Convention, documents need to be notarized and then authenticated by a Diplomatic or Consular Officer.
• Personal Mobile Number and Email ID: These will be verified via OTPs. Foreign nationals are allowed to provide foreign mobile numbers and addresses.
• Digital Signature Certificate: The foreign national must have their own valid DSC to sign the e-form.
• Professional Attestation: The e-form must be digitally signed by a practicing CA, CS, or Cost Accountant.

4. Filing Process (General Steps):

• Log in to the MCA Website: Access the MCA portal with valid credentials.
• Navigate to DIR-3 KYC: Go to "MCA Services" > "Company e-Filing" > "DIN Related Filings" and select "Form DIR-3 KYC" or "Form DIR-3 KYC Web."
• Enter Details: Provide the DIN, personal mobile number, and email address. OTPs will be sent for verification.
• Fill in the Form: Enter personal details like name, father's name, nationality, date of birth, gender, and addresses.
• Attach Documents: Upload the required notarized and apostilled/consularized identity and address proofs.
• Sign and Certify: The foreign national must affix their DSC, and a practicing professional (CA/CS/Cost Accountant) must also digitally sign and certify the form.
• Submit: Submit the form on the MCA portal.
• SRN Generation: Upon successful submission, an SRN (Service Request Number) will be generated for future reference.

To file DIR-3 KYC, both Indian and foreign nationals need to provide specific documents. The requirements for foreign nationals are generally stricter regarding attestation.

For All Directors (Indian and Foreign Nationals)

• Personal Mobile Number and Email ID: These are mandatory and will be verified through OTPs during the filing process. These must be unique to the individual and active.
• Digital Signature Certificate: The director must have a valid Digital Signature Certificate to digitally sign the e-form.
• Recent Passport-sized Photograph: A clear, recent photograph of the director.

Specific Documents for Indian Nationals

Proof of Identity:

• PAN Card: This is mandatory for Indian nationals. The name and details in the form must match the PAN card.
• Aadhaar Card: This is also typically mandatory if the individual has one.
• Other options (if PAN/Aadhaar are not available or for additional proof): Voter ID Card, Driving License, Passport (if possessed).

Proof of Address:

• Utility bills (Electricity Bill, Telephone Bill, Mobile Bill, Gas Bill) - should not be older than two months from the date of application.
• Bank Statement/Bank Passbook with latest transactions (should not be older than two months).
• Voter ID Card, Driving License, Passport, Ration Card (if they also serve as address proof).
• If the present residential address is different from the permanent address, proof for both is required.

Specific Documents for Foreign Nationals

Proof of Identity:

• Passport: This is mandatory for foreign nationals. The name in the form and DSC must match the passport.

Proof of Address: (Any one of the following)

• Driving License
• Bank Statement
• Telephone Bill
• Electricity Bill
• Water Bill
• Gas Bill
• Utility bills or bank statements should not be older than one year from the date of application.

Validity, Translation, and Attestation of Documents (Crucial for Foreign Nationals):

• Translation: Any document not in English must be translated into English by an accredited translator.
• Notarization and Apostille/Consularization: Copies of the Passport and Address Proof (along with translations, if applicable) must be:

• • Notarized and Apostilled by the competent authority of their foreign country if the country is a signatory to the Hague Apostille Convention.
  • Notarized and Consularized/Authenticated by a Diplomatic or Consular Officer in the Indian Embassy/High Commission if the country is not a signatory to the Hague Apostille Convention.
  • For Commonwealth countries, notarization by a Public Notary in that country may be sufficient.

The MCA mandates annual KYC filing for all DIN holders. This ensures that the MCA's registry is up-to-date with accurate director information. There are two primary methods for filing DIR-3 KYC, depending on whether there are changes to the director's details.

Method 1: DIR-3 KYC (For First-Timers or Updates)

This method involves downloading and filling out an e-form, which is suitable for:

• First-time DIR-3 KYC filers.
• Directors who need to update their details, especially mobile number or email ID, or other demographic information.

Step-by-Step Procedure to File DIR-3 KYC e-Form

1. Download the Form:

• • Visit the official MCA website (mca.gov.in).
  • Navigate to "MCA Services" > "Company e-Filing" > "Company Forms Download" (or similar section).
  • Under "DIN Related Filings," locate and download the e-Form DIR-3 KYC.
  • Always download the form directly from the MCA website to ensure you have the latest version.

2. Prepare Documents and Information:

• • Ensure you have all the necessary documents ready as discussed previously (PAN, Aadhaar/Passport, Address Proof, etc.), properly attested (especially for foreign nationals).
  • Keep your active personal mobile number and email ID handy for OTP verification.
  • Have your valid Digital Signature Certificate (DSC) registered with MCA.
  • Details of a practicing professional (CA/CS/Cost Accountant) for certification.

3. Fill in the Form (Offline):

• Open the downloaded e-form: Using the EmSigner or other compatible software.
• Enter the DIN: The form will require you to enter your Director Identification Number (DIN).
• Pre-fill: If you've filed before, some basic details might pre-fill.
• Personal Details: Fill in your full name, father's name, nationality, date of birth, gender, and PAN (mandatory for Indian nationals).

• PAN Verification: Click the "Verify Income-tax PAN" button. The system will cross-check the details with the Income Tax database. Ensure your name matches your PAN.

• Contact Details: Enter your mobile number and email ID.

• OTP Verification: Click "Send OTP" for both mobile and email. Enter the OTPs received to verify the contact details.

• Address Details: Provide your permanent residential address and present residential address (if different). Attach relevant proofs.
• Attachments: Upload scanned copies of all required supporting documents (identity proof, address proof, photograph). Ensure they are within the specified size limits (usually 2MB) and are properly attested as per the rules (notarized/apostilled for foreign nationals).

Affix Digital Signatures:

• Director's DSC: The director whose DIN is being KYC'd must digitally sign the form using their DSC.
• Professional's DSC: A practicing Chartered Accountant, Company Secretary, or Cost Accountant must also digitally sign and certify the form. They will also need to provide their membership number and Certificate of Practice (COP) number.

Pre-scrutiny and Upload:

• Click the "Check Form" or "Pre-scrutiny" button within the e-form to ensure all mandatory fields are filled and there are no errors.
• Once pre-scrutiny is successful, save the e-form.
• Upload the form: Log in to the MCA portal (www.mca.gov.in) with your credentials.
• Navigate to the e-filing section and upload the digitally signed DIR-3 KYC e-form.

SRN Generation:

• Upon successful upload, a Service Request Number (SRN) will be generated. Keep this SRN for future reference and tracking the status of your filing.
• An email confirming the submission will also be sent to your registered email address.

Method 2: Procedure to File Form DIR-3 KYC WEB (For No Changes)

The DIR-3 KYC Web service is a simplified online process, specifically designed for directors who have:

• Already filed the e-Form DIR-3 KYC or DIR-3 KYC Web in any previous financial year.
• NO changes in their KYC details (personal details, mobile number, email ID, address, etc.) since their last filing.

Step-by-Step Procedure to File DIR-3 KYC WEB

1. Log in to the MCA Portal:

• • Go to the official MCA website.
  • Log in using your registered user ID and password.

2. Access DIR-3 KYC Web Service:

• • After logging in, navigate to "MCA Services" > "Company e-Filing" > "DIN Related Filings."
  • Select "Form DIR-3 KYC Web" or "DIR-3 KYC Web Service."

3. Enter DIN:

• • Enter your DIN.
  • Click "Pre-fill" or a similar button. The system will pre-fill your existing KYC details from the MCA database. These pre-filled details cannot be edited in the web form.

4. Verify Contact Details:

• • The system will display your registered personal mobile number and email ID.
  • Click "Send OTP" for both the mobile number and email ID.
  • Enter the One-Time Passwords (OTPs) received to verify their validity. This is the primary purpose of the web-based KYC for unchanged details.

5. Submit the Form:

• • After successful OTP verification, click on the "Submit" button.
  • You might be asked for a final confirmation.

6. SRN Generation:

• • Upon successful submission, an SRN will be generated. This signifies that your annual KYC compliance through the web service is complete.
  • No attachments or professional certification are required for the DIR-3 KYC Web form.

If Form DIR-3 KYC for Directors is filed within the due date of the respective financial year, no fee is payable. However, if filed after the due date, for DIN status 'Deactivated due to non-filing of DIR-3 KYC', a fee of Rs. 5,000 becomes payable.

The due date for filing the DIR-3 KYC form for directors is September 30th of every financial year.

Checking the DIR-3 KYC form filing status is important to ensure compliance and avoid penalties. You can easily do this on the MCA portal.

1. Visit the MCA Portal: Go to the official website of the MCA at mca.gov.in.
2. Log in to your MCA Account (Optional but Recommended): While you can often check a DIN's status without logging in, having a registered user ID and password on the MCA portal allows for more detailed checks and access to your dashboard.
3. Navigate to DIN Services:

• • On the MCA homepage, look for "MCA Services."
  • Under "MCA Services," find and click on "DIN Services" (or sometimes listed under "Company e-Filing" > "DIN Related Filings").

4. Select "Enquire DIN Status" or "Verify DIN": Within the "DIN Services" section, you'll typically find an option like "Enquire DIN Status" or "Verify DIN." Click on this.
5. Enter the DIN:

• • A page will appear where you need to enter the Director Identification Number (DIN) whose KYC status you wish to check.
  • Enter the 8-digit DIN accurately.
  • You might also be required to enter a CAPTCHA code for verification.

6. Submit/Verify: Click on the "Submit" or "Verify" button.
7. View the Status:

• • The system will display the current status of the DIN.
  • If DIR-3 KYC is filed successfully for the current financial year, you will typically see a message indicating "Director KYC already done for this year" or that the DIN status is "Active (Compliant with DIR-3 KYC)."
  • If DIR-3 KYC is pending: The status might show as 'Deactivated due to non-filing of DIR-3 KYC' (if the due date has passed) or will simply not display the "KYC done" message, indicating that the filing is still required.
  • You might also see other details like the director's name, the date of DIN approval, and the reason for deactivation (if applicable).