By Vikash Khanal, Finance Manager · Updated 7 October 2026
Yes: since 31 March 2026, DIR-3 KYC is filed once every three financial years, by 30 June, instead of every year by 30 September. If your DIN was KYC-compliant before 31 March 2026, your next filing is due by 30 June 2028, and in the meantime you file only when your mobile number, email or residential address changes.
The change came in two notifications: G.S.R. 943(E) of 31 December 2025, which substituted rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014 with effect from 31 March 2026, and G.S.R. 300(E) of 21 April 2026, which reset the fees. This note covers who files when, what it costs, what happens to a deactivated DIN, and how to file on MCA V3.
What changed: old rule and new rule
| Point | Until FY 2025-26 | From 31 March 2026 |
|---|---|---|
| Frequency | Every financial year | Once every three consecutive financial years |
| Due date | 30 September | 30 June after the third financial year |
| Forms | DIR-3 KYC e-form (first filing, changes) and DIR-3 KYC Web (repeat) | One form: DIR-3 KYC Web |
| Fee if on time | Nil | Nil |
| Fee if late or to reactivate | ₹5,000 | ₹5,000 |
| Change in mobile, email or address | Through the e-form, at the next filing or earlier | DIR-3 KYC Web within 30 days of the change, ₹500 per filing |
| Next date for a compliant DIN | 30 September 2026 | 30 June 2028 |
The substituted rule 12A reads, in substance: every individual who holds a DIN as on 31 March of a financial year shall file KYC in Form DIR-3 KYC Web on or before 30 June of the year immediately following every third consecutive financial year. A separate limb requires a filing within 30 days of any change in personal mobile number, email address or residential address.
Who must file DIR-3 KYC and when
| Your situation | What to do | By when | Fee |
|---|---|---|---|
| DIN KYC-compliant before 31 March 2026 | Periodic DIR-3 KYC Web | 30 June 2028 | Nil |
| Mobile, email or address changed | DIR-3 KYC Web for the change | Within 30 days of the change | ₹500 |
| DIN deactivated for non-filing | DIR-3 KYC Web to reactivate | Now: until then you cannot use the DIN | ₹5,000 |
| DIN allotted after 31 March 2026 | Periodic DIR-3 KYC Web | Likely the April to June 2028 window verify | Nil if on time |
| Missed the periodic due date | DIR-3 KYC Web | As soon as possible | ₹5,000 |
The obligation sits with the individual, not the company. It applies to every DIN holder: directors of private, public, one person and section 8 companies, people who have resigned from every board but kept the DIN, and directors who are disqualified under s.164. It also applies to designated partners of LLPs whose DPIN is a DIN; the LLP Rules use the DIN as the DPIN, so the same filing covers both verify.
For new DINs, the rule does not prescribe a separate first date. One reading puts everyone on the same cycle, so a DIN allotted in 2026-27 files in the 2028 window; another counts three full financial years from allotment. Filing in the April to June 2028 window satisfies the first reading and is early under the second, so it is the safe course unless MCA clarifies otherwise verify. A new DIN is already KYC-verified at allotment through the DIR-3 or SPICe+ application.
Fees under G.S.R. 300(E): worked examples
G.S.R. 300(E) of 21 April 2026 amended the Companies (Registration Offices and Fees) Rules 2014. The fee lines for DIR-3 KYC Web are now: nil if filed within the rule 12A timeline; ₹5,000 if filed after that timeline or to reactivate a DIN; and ₹500 for each filing made at any time to update a change.
| Example | Fee (₹) |
|---|---|
| Director A, compliant in 2025, files periodic KYC on 12 June 2028 | 0 |
| Director B changes mobile number on 1 November 2026 and files on 20 November 2026 | 500 |
| Director B moves house in March 2027 and files again | 500 |
| Director C misses 30 June 2028 and files on 15 July 2028 | 5,000 |
| Director D, DIN deactivated since 2024, files to reactivate in October 2026 | 5,000 |
The notification does not say whether a change filed after the 30-day window attracts ₹500 or ₹5,000. Read literally, the ₹500 entry covers a change filing "at any time", but a late change is a breach of rule 12A, so do not rely on it verify.
Use the ROC filing fee calculator for the other company forms.
DIN deactivation and reactivation
A DIN whose KYC is not filed by the due date is marked deactivated on the MCA portal ("deactivated due to non-filing of DIR-3 KYC") verify. The practical effects are immediate:
- the director cannot sign or certify any MCA form with that DIN, so annual filings, DIR-12 and change requests for every company he or she sits on get stuck;
- the DIN cannot be used for a fresh appointment, and a company appointing that person will see the DIR-12 rejected;
- for an LLP, the designated partner cannot sign Form 8 or Form 11.
Deactivation is not disqualification. Section 164(2) disqualification follows a company's failure to file financial statements or annual returns for three years, or failure to repay deposits; it lasts five years and KYC does not cure it. A deactivated DIN is reactivated by filing DIR-3 KYC Web with the ₹5,000 fee; once the SRN is approved the status returns to approved. Read more about director duties in the handbook, and see DIN, DPIN and SRN in the glossary.
How to file DIR-3 KYC Web on MCA V3
- Prepare: DIN, PAN, Aadhaar-linked details, a personal mobile number and personal email not used by any other DIN holder, and current residential address proof.
- Log in to the MCA V3 portal with the director's own user ID (not the company's or the professional's).
- Open the form: MCA Services, then DIN services, then DIR-3 KYC Web verify. Enter the DIN; personal details are pre-filled from the DIN record.
- Verify: enter the OTPs sent to the mobile and email. This is where most filings fail: a shared office number or an assistant's email is rejected.
- Update address or contact details if this is a change filing. Attach proof if the form asks for it.
- Submit and pay: note the SRN and pay the fee, if any. Check whether the merged form requires the director's DSC for a change of address verify.
- Confirm the DIN status reads approved before any board filing that needs the DIN.
What the company secretary or finance team should do
- Keep a register of every director's DIN, KYC date, and next due date (30 June 2028 for most boards).
- Diarise 1 April to 30 June 2028 in the MCA compliance calendar, and remind directors in April, not June.
- At every change of address or number in the director's declarations (MBP-1, DIR-8), check that a DIR-3 KYC Web update was filed within 30 days.
- Before signing annual filings, check each signatory's DIN status. A deactivated DIN surfaces at the worst possible time, on 29 October or 29 November.
- Follow later MCA clarifications on Updates.
Common mistakes
- Filing the periodic KYC every year out of habit. It is not required, and a needless change filing costs ₹500.
- Forgetting that a change in mobile number is a filing trigger. Directors change numbers more often than addresses.
- Using a shared office mobile or email, which blocks the OTP or clashes with another DIN.
- Assuming a director who has left every board is outside the rule. The DIN, not the directorship, creates the obligation.
- Confusing deactivation with disqualification, and paying ₹5,000 expecting to clear a s.164 problem.
Frequently asked questions
Do I need to file DIR-3 KYC in 2026 or 2027?
Not if your DIN was KYC-compliant before 31 March 2026. Your next periodic filing is due by 30 June 2028. You file earlier only if your mobile number, email or residential address changes, or if your DIN is deactivated.
What does DIR-3 KYC cost now?
Nil if filed by the due date. ₹5,000 if filed after the due date or to reactivate a deactivated DIN. ₹500 for each filing made to update a change in mobile number, email or address. These fees come from G.S.R. 300(E) of 21 April 2026.
My mobile number changed. What should I do?
File Form DIR-3 KYC Web within 30 days of the change, with the ₹500 fee. The new number must be your own: the portal sends an OTP to it and will not accept a number already linked to another DIN.
Is a deactivated DIN the same as a disqualified director?
No. Deactivation is a KYC status and is cured by filing DIR-3 KYC Web with the ₹5,000 fee. Disqualification under s.164 of the Companies Act arises from defaults such as non-filing of financial statements and is not cured by KYC.
I am a designated partner in an LLP, not a company director. Does this apply?
Yes, if your designated partner number is a DIN. The rule applies to every individual holding a DIN, whether or not he or she is currently a director of a company.
I got my DIN in August 2026. When is my first KYC?
The rule does not set a separate first date for new DINs. File in the April to June 2028 window to be safe, and earlier only if your details change. Confirm on the MCA portal, which shows the KYC status against your DIN.
Sources
- Ministry of Corporate Affairs: G.S.R. 943(E), 31 December 2025, Companies (Appointment and Qualification of Directors) Amendment Rules 2025
- Ministry of Corporate Affairs: G.S.R. 300(E), 21 April 2026, Companies (Registration Offices and Fees) Amendment Rules 2026
- MCA instruction kit for Form DIR-3 KYC (Web)
- Companies Act 2013, s.164 (India Code)
- e-Gazette of India
Rules checked on 7 October 2026. This is a working aid, not legal advice.