Quest
ion: What is the due date of filing e-form DIR-3 KYC or web-form DIR-3 KYC-WEB for any financial year (not specifically F.Y. 2019-20)?
Answer: The date date of filing e-form DIR-3 KYC or web-form DIR-3 KYC-WEB for any financial yearis on or before 30th September of immediate next financial year.
Important Note:
The reason for the due date being 30th September, 2020 for filing e-form DIR-3 KYC or web-form DIR-3 KYC-WEB for the F.Y. ended 31st March, 2020, is not due to the moratorium period announced by the Ministry of Corporate Affairs (MCA) vide CFSS, 2020 but because of the “Companies(Appointment and Qualficationof Directors) Third Amendment Rules, 2019 Dated 25th July, 2019” published on website of MCA.
Initially, the due date was “30th April of the immediate next financial year”.
Later, the Rule 12A of Companies (Appointment and Qualfication of Directors) Rules, 2014was amended and the words and figures “30th April of the immediate next financial year”weresubstituted by the words “on or before 30th June of immediate next financial year”vide Companies (Appointment and Qualification of Directors) Amendment Rules, 2019 Dated 30.04.2019.
Later on, theRule 12A of Companies (Appointment and Qualfication of Directors) Rules, 2014 was further amendedvide Companies(Appointment and Qualfication of Directors) Third Amendment Rules, 2019 Dated 25th July 2019 and the words and figures “on or before 30th June of immediate next financial year” weresubstituted by the words “on or before 30th September of immediate next financial year”