New rule effective March 31, 2026. MCA has replaced annual DIR-3 KYC with an abridged intimation once every three financial years, pursuant to the amendment notified on December 31, 2025. For FY 2025-26, the deadline for DIN holders (DIN allotted on or before March 31, 2026) is September 30, 2026. Missing it triggers DIN deactivation and cascading penalties on AOC-4 and MGT-7.
Key Takeaways
- From March 31, 2026, DIR-3 KYC moved from annual to once every three years.
- DIN holders as of March 31, 2026 must file by September 30, 2026, regardless of when they last filed.
- Only the Web form is available for regular filing. The e-Form is now used only for reactivation after DIN is deactivated.
- Filing by September 30 is free. Late filing attracts ₹5,000 per DIN and DIN deactivation until the late-fee e-Form is processed.
- While your DIN is deactivated, you cannot sign any MCA e-form. This blocks AOC-4 and MGT-7 filings and triggers ₹100 per day per form late fees at the company level.
If you filed DIR-3 KYC last year, the instinctive assumption is that you will file again this year. That assumption is wrong for the first time in seven years. MCA has replaced the annual cycle with a three-year cycle, but every DIN holder as of March 31, 2026 still has a mandatory filing due on or before September 30, 2026. This is the one-time reset filing. The next filing after this one will be in 2029.
This guide covers who must file, why the rule changed, how to do the Web filing in ten minutes, and what breaks if you miss the deadline.
Looking for expert help with DIR-3 KYC filing and MCA compliance tracking for directors? The team at TaxGarden helps Indian SMEs stay compliant end-to-end — filings, notices, and advisory, all in one place.
What Is DIR-3 KYC
DIR-3 KYC is the MCA's verification mechanism for Director Identification Numbers (DINs). Every individual who holds a DIN must periodically confirm their contact details (mobile number, email, residential address) and authenticate them via OTP. The process exists because the DIN is the gatekeeper credential for every company-level MCA filing. If the person behind the DIN cannot be reached, the regulator cannot enforce accountability.
Since FY 2018-19, MCA required this verification every year. From FY 2025-26, the rule has been rewritten.
The New Three-Year Rule
Pursuant to the amendment notified by MCA on December 31, 2025, effective March 31, 2026:
- DIR-3 KYC moves from annual to once every three consecutive financial years.
- The due date for filing is on or before June 30 of the year immediately following the third financial year of the relevant cycle for ongoing cycles.
- For FY 2025-26 specifically, the deadline is September 30, 2026 as a one-time transitional alignment.
- Any change in mobile number, email address, or residential address must be reported within 30 days of the change through a separate DIR-6 e-form, not through DIR-3 KYC.
The policy logic is simple. MCA's own audit data showed that director contact details rarely change year to year, so requiring an annual re-authentication added compliance cost without regulatory benefit. The three-year cycle preserves the underlying purpose (periodic verification) while cutting paperwork by two-thirds.
Who Must File for FY 2025-26
You must file DIR-3 KYC Web by September 30, 2026 if:
- You hold a DIN that was allotted on or before March 31, 2026.
- Your DIN status is "Approved" (not deactivated, not surrendered).
This includes:
- Active directors of private limited companies and public companies.
- Designated partners of LLPs (a DIN is required for LLPs as well).
- Directors who resigned during FY 2025-26 but still hold an active DIN.
- Directors of Section 8 (non-profit) companies.
The rule applies regardless of whether you filed DIR-3 KYC last year. The three-year cycle starts fresh from FY 2025-26 for every DIN holder as of March 31, 2026.
Two Filing Methods: Web vs e-Form
| Feature | DIR-3 KYC Web | DIR-3 KYC e-Form |
|---|---|---|
| When to use | Regular filing (no changes to details) | Only for reactivation after late filing |
| Requires CA or CS certification | No | Yes |
| Fee if filed on time | Nil | Not applicable for on-time filing |
| Fee after deadline | Not applicable | ₹5,000 |
| How to access | MCA V3 portal, login as director | MCA V3 portal, prepare locally and upload |
| Time to complete | ~10 minutes | ~30 to 60 minutes with CA |
For the vast majority of directors, DIR-3 KYC Web is the only relevant option. The e-Form is now reserved for reactivation cases where the DIN has been deactivated because of a missed deadline.
Step-by-Step: DIR-3 KYC Web Filing
The Web filing takes about ten minutes once you have your OTP devices ready.
- Log into the MCA V3 portal at mca.gov.in using your director credentials (DIN, email, password).
- Navigate to MCA Services > DIN Services > DIR-3 KYC Web.
- The system pre-populates your current details: name, PAN, Aadhaar-linked mobile, email, and address.
- Verify each field. If any detail has changed in the last three years (mobile number, email, address), you cannot use the Web form. You must file the separate DIR-6 form within 30 days of the change, then return to complete DIR-3 KYC Web.
- Trigger the mobile OTP to your registered number and enter it.
- Trigger the email OTP to your registered email and enter it.
- Preview and submit. The system generates a challan with zero fee.
- Download the Service Request Number (SRN) acknowledgement. This is your proof of filing.
That is the entire filing. There is no document upload, no CA certification, no payment if done on time.
Documents and Details Needed
For DIR-3 KYC Web, you need:
- PAN (already linked to your DIN).
- Aadhaar, for linkage verification.
- Access to your registered mobile number for OTP.
- Access to your registered email for OTP.
For DIR-3 KYC e-Form (reactivation or first-time), you additionally need:
- Passport-size photograph in JPG format.
- Self-attested copies of PAN and Aadhaar.
- Self-attested proof of residence (electricity bill, bank statement not older than two months).
- Digital Signature Certificate (DSC) of the director.
- Professional certification by a practising CA, CS, or CMA.
Fees: Zero vs ₹5,000
| Scenario | Fee |
|---|---|
| Filed on or before September 30, 2026 (on time) | ₹0 |
| Filed after September 30, 2026 (late) | ₹5,000 per DIN |
Filing late also triggers DIN deactivation, which cannot be reversed by payment alone. You must file DIR-3 KYC e-Form (not Web) with the ₹5,000 late fee and CA certification to reactivate.
The Cascade: Why Missing DIR-3 KYC Is Expensive
The ₹5,000 late fee is the visible cost. The hidden cost is the cascade.
When MCA deactivates a DIN on October 1 for non-filing:
- The director cannot digitally sign any MCA e-form until reactivation.
- If that director is the only signatory for AOC-4 (annual financial statements, due October 30) or MGT-7 (annual return, due November 29), those filings get blocked.
- AOC-4 and MGT-7 attract ₹100 per day per form in late fees, with no cap.
- If the director is on multiple boards, every company dependent on their signature faces the same cascade.
A director who misses DIR-3 KYC and realises on November 5 will pay: ₹5,000 (DIR-3 KYC late fee) + ₹500 (AOC-4, 5 days) + nothing on MGT-7 yet (still within window) = ₹5,500. If they miss until December, AOC-4 late fee alone is ₹6,200 (62 days), plus ₹1,000 on MGT-7, plus the original ₹5,000. The numbers compound fast.
Consequences of Non-Compliance
- DIN deactivation with status changed to "Deactivated due to non-filing of DIR-3 KYC."
- ₹5,000 late fee on reactivation.
- Blocking of every MCA e-form requiring the director's signature.
- Cascading late fees on AOC-4, MGT-7, DIR-12, and other company filings that depend on the director.
- Potential strike-off proceedings against the company if annual filings go unfiled for two consecutive years because of DIN-related blockages.
- Professional reputation risk for CAs and CSs whose client DINs go inactive.
Common Mistakes to Avoid
- Assuming "I filed last year, so I am done." The three-year cycle resets from FY 2025-26. Every active DIN holder files by September 30, 2026.
- Waiting until the last week of September. MCA portal load spikes in the last week, and OTP delivery delays can cost you the deadline.
- Using an outdated mobile number for OTP. If your registered mobile is no longer active, file DIR-6 first to update, then DIR-3 KYC Web.
- Filing DIR-3 KYC Web when your address has changed. The Web form only works when details are unchanged. For any change, file DIR-6 separately within 30 days, then the Web form.
- Assuming resigned directors are exempt. If your DIN is still "Approved" in the MCA records, you must file, even if you are no longer a director of any company.
- Mixing up DIR-3 KYC with DIR-3 (DIN allotment). DIR-3 is a one-time application for a DIN. DIR-3 KYC is the periodic verification.
Let TaxGarden Track Your KYC Cycle
One director on multiple boards, a CS firm managing 30 client directors, or an SME with co-founders spread across cities. In each case, the failure mode is the same: one OTP not received, one email bounce, one mobile number that was never updated, and the DIN is deactivated.
Explore TaxGarden's Compliance Standard plan. We track every director's three-year KYC cycle, calendar the September 30 deadline, walk you through the Web filing, and coordinate AOC-4 and MGT-7 so a missed KYC never becomes a company-level crisis.
Frequently Asked Questions
I filed DIR-3 KYC in FY 2024-25. Do I need to file again in FY 2025-26?
Yes. The three-year cycle resets from FY 2025-26, and every DIN holder as of March 31, 2026 must file the transitional DIR-3 KYC Web by September 30, 2026. Your next filing after this one will be in 2029.
What is the cost of filing on time?
Zero. DIR-3 KYC Web carries no filing fee if submitted on or before September 30, 2026. CA certification is not required for the Web form.
Can I file DIR-3 KYC e-Form instead of Web to be safe?
The e-Form is not available for on-time regular filing any more. It is reserved for reactivation after DIN deactivation. Use DIR-3 KYC Web for your September 30, 2026 filing.
My mobile number changed six months ago. What do I do?
File form DIR-6 on the MCA portal to update the mobile number (required within 30 days of any change in contact details). Once the update is processed, proceed to DIR-3 KYC Web with the new number.
I resigned from all my directorships last year. Is DIR-3 KYC still required?
Yes, if your DIN status on the MCA portal is still 'Approved'. To permanently exit the MCA system, file DIR-5 to surrender the DIN. Until the surrender is processed, DIR-3 KYC obligations continue.
What if I realise on October 1 that I missed the deadline?
Your DIN will be deactivated that day. File DIR-3 KYC e-Form with ₹5,000 late fee and CA certification to reactivate. Expect two to five working days for reactivation. Any MCA e-form requiring your signature is blocked in the interim.
This guide is current as of April 15, 2026 and reflects the MCA amendment notified on December 31, 2025, effective March 31, 2026, which replaced annual DIR-3 KYC with a triennial requirement. The September 30, 2026 deadline, Web-only filing for regular cases, ₹5,000 late fee, and DIN deactivation cascade have been verified against the MCA V3 portal, the PIB press release on the triennial rule (PRID 2210552), MCA FAQ on DIR-3 KYC at mca.gov.in, and published analysis from InstaFinancials, ChhotaCFO, ChartereHelp, and Kanakkupillai. Confirm your DIN status and registered contact details on the MCA portal before filing.
