DIR-3-KYC

For Financial year 2018-19 – Any person who has been allotted “Director Identification Number (DIN/DPIN)” on or before 31st March 2018 , needs to file form DIR-3 KYC to update KYC details in the system on or before 15th September 2018.

For Financial year 2019-20 – Any person who has been allotted “Director Identification Number (DIN/DPIN)” on or after 01st April, 2018 and before 31st March 2019, are required to file form DIR-3 KYC to update KYC details in the system on or before 31st April, 2019.

For Financial year 2019-20 onwards – Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th April of the immediately next financial year.

In the e-form DIR-3-KYC, the following details are required to be intimated to Registrar of Companies:

• Email id and Phone Number of the Director
• Proof of permanent address
• Copy of Aadhaar Card
• Copy of PAN Card
• Copy of Passport
• Proof of present address

Active 22A

After having introduced KYC of directors of Companies in 2018, Ministry of Corporate Affairs (MCA) has introduced KYC of Companies by way of notification dated 21st February, 2019. The said notification shall be effective from 25th February, 2019. By way of above notification, MCA the amended the Companies (Incorporation) Rules, 2014 by insertion of Rule 25A. Every Company incorporated on or before 31st December 2017 is required to file e-Form ACTIVE (Active Company Tagging Identities and Verification) latest by 25th April, 2019. Any Company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE unless such company is under management dispute and Registrar has recorded the same on the register. Also Companies have been struck off or are under process of striking off or liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e-Form ACTIVE. In case of default in filing of e-Form ACTIVE, on or after 26th April, 2019 the status of the Company in MCA records shall be changed from Active to ACTIVE-non compliant and it shall attract penalties under Section 12(9) of Companies Act, 2013. Further, defaulting Company shall not be able to report the Corporate Actions to Registrar of Companies like i. SH-08 Changes in Authorised Capital ii. PAS-03 Change in Paid-up Capital iii. DIR-12 Changes in directors except cessation iv. INC-22 Change in registered office v. INC-28 Corporate Restructuring. Belated filing will attract an additional fees of Rupees Ten Thousand. In the e-form ACTIVE, the following details are required to be intimated to Registrar of Companies:

• Address of registered office with photo of registered office also showing at least one Director/Key Managerial Personnel who will sign the e-Form ACTIVE.
• Latitude and Longitude of Company’s Registered Office.
• Email ID of Company: Email ID shall be verified through One time password (OTP).
• Number of Directors with list of directors as on date of filing of e-form.
• Details of Auditors – Statutory and Cost Auditor.
• Details of Managing Director, Chief Executive Officer or Manager or Wholetime Director, Chief Financial Officer and Company Secretary.
• Details of annual returns filed for financial year 2017-18.