If you filed DIR-3 KYC last year, you probably do not need to file it in 2026. The Ministry of Corporate Affairs (MCA) has replaced the annual KYC with a KYC intimation once every three consecutive financial years, due by 30 June. MCA has said that directors who completed their KYC under the old rules are covered by the new provisions and their next KYC is due by 30 June 2028.
This guide covers the new rule, who files when, how the Web filing works, and what happens if you miss it.
What Is DIR-3 KYC
DIR-3 KYC is the MCA's verification of the individuals who hold a Director Identification Number (DIN). The holder confirms personal details such as mobile number, email address and residential address, verified by OTP. The DIN is needed to sign company and LLP filings, so MCA wants to be sure the person behind each DIN can be reached.
Under the earlier Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, every individual holding a DIN as on 31 March of a financial year had to file DIR-3 KYC by 30 September of the next financial year, every year.
The New Three-Year Rule
MCA substituted Rule 12A by notification G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026:
- Rule 12A(1): every individual who holds a DIN as on 31 March of a financial year files a KYC intimation in Form DIR-3 KYC Web on or before 30 June of the year immediately following every third consecutive financial year.
- Rule 12A(2): if the DIN holder's personal mobile number, email address or residential address changes, Form DIR-3 KYC Web must be filed within 30 days of the change, with the prescribed fee. This applies regardless of where you are in the three-year cycle.
- The revised KYC form is used for KYC compliance, updating the mobile number, email address or residential address, and reactivating a DIN.
- Digital signature verification by the DIN holder and certification by a practising professional are needed only when the form is filed to update the mobile number, email address or residential address.
Who Files When
| Your situation | Next DIR-3 KYC due |
|---|---|
| Completed KYC under the old annual rule (DIN held on or before 31 March 2025) | 30 June 2028 |
| DIN allotted during FY 2025-26 | 30 June 2029 |
| Mobile number, email or residential address changes | Within 30 days of the change, in addition to the cycle |
| DIN deactivated for missing an earlier KYC | File Form DIR-3 KYC Web with the Rs 5,000 fee to reactivate |
The 2028 date comes from MCA's press release of 1 January 2026. The 2029 date for DINs allotted in FY 2025-26 follows from the three-consecutive-year count and matches published illustrations of the rule; check your DIN's status and next due date on the MCA portal.
The requirement applies to anyone holding a DIN, including:
- Directors of private, public, one person and Section 8 companies
- Designated partners of LLPs who hold a DIN
- Directors who have resigned from every board but still hold an approved DIN
One Form: DIR-3 KYC Web
The earlier system had two routes: the DIR-3 KYC e-form (first filing, or where details had changed) and DIR-3 KYC Web (repeat filing with unchanged details). The new Form DIR-3 KYC Web now covers routine KYC, contact detail updates and DIN reactivation.
Step-by-Step: DIR-3 KYC Web Filing
- Log in to the MCA V3 portal at mca.gov.in.
- Open DIR-3 KYC Web under the DIN services.
- Check the pre-filled details: name, PAN, mobile number, email address and residential address.
- If your mobile number, email or address has changed, file the form as an update within 30 days of the change. This needs your digital signature and a professional's certification.
- Verify the OTPs sent to your registered mobile number and email address.
- Submit and save the Service Request Number (SRN) acknowledgement as proof of filing.
Routine KYC filed on time has no government fee and needs no attachments.
Fees at a Glance
| Filing | Fee |
|---|---|
| Routine triennial KYC filed by 30 June of the due year | Nil |
| Update of mobile number, email or residential address | Prescribed fee under the fee rules |
| Reactivation of a DIN deactivated for non-filing | Rs 5,000 |
A deactivated DIN is reactivated only by filing the form with the Rs 5,000 fee.
The Cascade: Why a Deactivated DIN Is Expensive
The Rs 5,000 fee is the visible cost. The bigger cost is the effect on company filings:
- The director cannot digitally sign MCA forms until the DIN is reactivated.
- If that director is the signatory for AOC-4 (financial statements, due within 30 days of the AGM) or MGT-7 (annual return, due within 60 days of the AGM), those filings get held up.
- Late AOC-4 and MGT-7 filings attract an additional fee of Rs 100 per day per form.
- A director on several boards can hold up filings for each of those companies.
Example: a company holds its AGM on 30 September, so AOC-4 is due by 30 October and MGT-7 by 29 November. If the only signing director's DIN is deactivated and AOC-4 is filed on 4 November, that is 5 days late: Rs 500 additional fee, plus Rs 5,000 to reactivate the DIN. If AOC-4 slips to 31 December, it is 62 days late, or Rs 6,200, and MGT-7 filed the same day is 32 days late, or Rs 3,200.
Consequences of Non-Compliance
- DIN marked "Deactivated due to non-filing of DIR-3 KYC"
- Rs 5,000 fee to reactivate
- The director cannot sign any MCA e-form until reactivation
- Additional fees on AOC-4, MGT-7 and other company filings that depend on that director
Common Mistakes to Avoid
- Assuming you must file every year. Routine KYC is now once every three consecutive financial years.
- Missing a mid-cycle change. A new mobile number, email or address must be filed within 30 days, even if your triennial KYC is not due.
- Assuming a mid-cycle update resets your three-year cycle. It does not.
- Letting your registered mobile number lapse. OTPs go to the registered mobile and email, so update them first.
- Assuming resigned directors are exempt. If your DIN is still approved in MCA records, the rule applies.
- Confusing DIR-3 with DIR-3 KYC. DIR-3 is the application for a DIN. DIR-3 KYC is the periodic verification. Changes in other DIN particulars, such as name or PAN, go through Form DIR-6.
Let Tax Garden Track Your KYC Cycle
A director on several boards, or an SME with co-founders in different cities, faces the same risk: one missed update or lapsed mobile number, and the DIN is deactivated.
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Sources: Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 as substituted by G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026; PIB release of 1 January 2026 (Release ID 2210552). Fee figures as published in professional commentary on the amended rule. Last reviewed September 2026. Confirm your DIN status and registered contact details on the MCA portal before filing.
Frequently Asked Questions
Do I need to file DIR-3 KYC in 2026 if I filed it last year?
No, not for routine KYC. Under Rule 12A as substituted by G.S.R. 943(E) dated 31 December 2025 (effective 31 March 2026), KYC is filed once every three consecutive financial years, by 30 June of the following year. MCA has said that all directors who completed KYC under the old annual rule are covered by the new provisions, with the next filing due by 30 June 2028. You still file within 30 days if your mobile number, email or residential address changes.
What happens if I miss my DIR-3 KYC deadline?
Your DIN is marked deactivated for non-filing of KYC, and you cannot sign MCA forms as a director until it is reactivated. Reactivation requires filing Form DIR-3 KYC Web with a fee of Rs 5,000. Because AOC-4 and MGT-7 are due within 30 and 60 days of the AGM, a deactivated DIN can hold up company filings that attract an additional fee of Rs 100 per day.
How do I update my mobile number or email linked to my DIN?
Under Rule 12A(2), a change in your personal mobile number, email address or residential address is reported by filing Form DIR-3 KYC Web within 30 days of the change, with the prescribed fee. An update filing needs your digital signature and certification by a practising professional. Changes in other DIN particulars, such as name or PAN, are made through Form DIR-6. A mid-cycle update does not reset your three-year cycle.
Is DIR-3 KYC required for designated partners of an LLP?
Yes. A designated partner of an LLP who holds a DIN is covered by the same DIR-3 KYC requirement as a company director, because DIN rules apply to both. The DIN must be kept active to sign LLP filings such as Form 11 and Form 8. A partner who is not a designated partner and holds no DIN does not need to file.
Do I have to file DIR-3 KYC if I have resigned from all companies?
Yes, if your DIN is still in approved status. KYC is linked to the DIN, not to current directorships, so a person who has resigned from every board but has not surrendered the DIN must still file. If you do not expect to be a director again, you can apply to surrender the DIN through Form DIR-5, provided it has never been used for filing documents with MCA.
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