Filing DIR 3

  • Every person holding a Director Identification Number (DIN) as on 31.03.2018 (even if not appointed as a Director or a Designated Partner anywhere) is required to file DIR-3 KYC before 31.08.2018.
  • Even Directors whose DIN status is “Disqualified” are supposed to file DIR-3 KYC.
  • From next year, filing of DIR-3 KYC on or before 30th April is mandatory for every person who holds DIN as on 31st March of that calendar year.
  • The details provided in the form should be, as on the date of filing and not which existed on 31st March.
  • Non- filing within due dates would lead to deactivation of DIN and no e-form can be filed using such DIN.
  • The same can be reactivated only after paying a fee of Rs. 5000 and filing form DIR-3 KYC.
  • Obtaining a new DIN to avoid the fee would only lead to further contravention.
  • A person cannot surrender his DIN if he has been appointed as a director/designated partner at any point of time in the past.
  • When the applicant is a citizen of India, it becomes necessary to provide PAN and Aadhaar mandatorily whereas for others, passport would be mandatory.
  • Though PAN card is not a mandatory attachment it is advisable to get a copy of the same to match it with CBDT database with respect to Name, Father’s name and Date of birth. Any error in PAN is to be rectified immediately before filing DIR-3 KYC.
  • For Indian nationals, the PAN and for foreign nationals, the name should exactly match with details provided for getting the DSC. If not, DSC is to be freshly acquired.
  • Only those DSCs acquired in India can be used.
  • A practising professional cannot certify his own DIR-3 KYC form.
  • If the applicant has a passport, it is mandatory to select “Yes” and provide the details of the same.
  • If the applicant is a Resident in India, only Indian address and Indian mobile number can be given. Similarly for a non resident, only foreign address and foreign mobile number can be given.
  • The mobile number and email ID should be of personal belonging of the applicant and not more than one DIN can have the same mobile number and email ID.
  • The OTP button will be enabled after successful pre-scrutiny of the form and will be valid for 15 minutes only.
  • If details of Voters ID and driving license are entered it is mandatory to attach their copies too.
  • Proof of address can only be Bank Statements, Telephone/Mobile or EB bill in the applicant’s name and can’t be older than 2 months.
  • Documents issued outside India needs to be notarized/apostilled in that country.
  • If there is any change in particulars of the directors, DIR-6 is to be filed before filing DIR-3 KYC.
  • All the attachments are to be attested both by the applicant and the practising professional.
  • All original documents are to be verified by the practitioner before attesting and keep a copy of the same for record purposes.
  • Since the form can be filed only once for each applicant and can’t be revised, due care is to be taken as any false statement or certification would be liable for punishment.
  • It is highly recommended to obtain a letter of engagement from each applicant before filing DIR-3 KYC form.