TL;DR for CAs
- Every DIN holder must complete KYC yearly as notified.
- OTP on email/mobile is mandatory.
- Deactivated DIN blocks many MCA filings.
What it is
DIR-3 KYC / KYC-WEB is the annual KYC filing for DIN holders.
Who it applies to
All individuals holding a DIN as on the cut-off date.
Key provisions
- Due date as notified by MCA
- Personal mobile/email verification
- Reactivation process with fees
Practical tips for CAs
Batch KYC for all directors in March–July. Keep OTP-accessible contacts updated.
Common mistakes
Using office email that changes; missing web KYC option; late reactivation.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.