Director KYC Vs. Company KYC
Director KYC Filing (Form DIR-3 KYC) & Company KYC Filing (Form 22A-ACTIVE) are two different filing requirements under the Companies Act, 2013. Director KYC was introduce red in the year 2018 and Company KYC is a new requirement introduced in the year 2019.
Director KYC (Form DIR-3 KYC by Directors)
- DIN KYC is required to be filed by individual directors and is applicable for all DIN allotted on or before 30-03--2019.
- The Form for the DIN KYC filing for year 2019-20 is not yet released by the Ministry of Corporate Affairs (MCA).
- The due date for filing DIN KYC shall within a period of 30 days from the date of deployment for revised form by MCA.
- In case of delay in filing the DIN KYC, DIN will be deactivated by MCA and the delayed filing will attract penalty of Rs.5000.00
- This being a KYC filing of individual director, there is no need to file for every company wherever the DIN holder is a Director.
Company KYC (Form 22A-ACTIVE by Companies)
- Company KYC Filing (Form 22A-ACTIVE) or One time Verification of Registered Office Verification is applicable to all companies incorporated on or before 31st Dec 2017 and are under ‘Active’ status in MCA Website.
- The due date for filing Company KYC is extended to June 15, 2019.
- In case of delay in filing, the Company shall be marked as "ACTlVE-Non-Compliant" and the delayed filing will attract a penalty of Rs.10000.00
- This being a KYC filing of Company, there is no need to file this by every Director.