DIR-3 KYC in 2026: The Three-Yearly Rule, Due Date, Fees and How to Reactivate a DIN

If you hold a Director Identification Number (DIN), you have a KYC duty to the Ministry of Corporate Affairs. That applies whether you sit on one company's board, are a designated partner in an LLP, or obtained a DIN years ago and never used it. For seven years that meant filing DIR-3 KYC every September. The rules changed on 31 March 2026: KYC is now filed once every three years, by 30 June, in a single web form, with new fees. This guide explains the new regime, who must file and when, what the form asks for, the fees, how to reactivate a deactivated DIN, and worked examples for typical directors. It was checked against the gazette notification, the April 2026 fee rules and ICAI guidance in October 2026.

Quick answer

DIR-3 KYC confirms a DIN holder's identity and contact details with MCA. From 31 March 2026, every DIN holder files it once every three financial years, by 30 June, in Form DIR-3 KYC Web. It's no longer every year by 30 September. ICAI says directors who had completed KYC are next due by 30 June 2028.

• On time: nil. Late or reactivating a deactivated DIN: ₹5,000

• Changed mobile, email or address? File within 30 days of the change — ₹500 per filing

• One form now: the old e-form DIR-3 KYC and the DIR-3 KYC-WEB service were merged

• Missed KYC deactivates the DIN, which blocks AOC-4, MGT-7 and LLP forms

What DIR-3 KYC is and who must file it

A DIN is a unique number the Central Government allots under sections 153 and 154 of the Companies Act, 2013 to anyone who wants to be a director. Section 155 bars anyone from holding more than one. The same number serves as the designated partner identification number for LLPs. MCA uses the DIN to link a person to every company and LLP they are involved with. KYC keeps that link reliable: it ties the DIN to a verified PAN, a working personal mobile number and email, and a current address.

The duty is in rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. The substituted rule applies to every individual who holds a DIN as on 31 March of a financial year. That's wider than "every director". It covers:

• directors of private, public and one person companies, including independent and nominee directors;
• designated partners of LLPs;
• people who resigned from all boards but still hold their DIN;
• foreign nationals who hold a DIN.

If you obtained a DIN but were never appointed to any company, you can apply to surrender it rather than keep up KYC. Once you have been a director, the DIN stays with you, and so does the KYC duty.

What changed: from annual to once every three years

DIR-3 KYC before and after 31 March 2026

	Up to 30 March 2026	From 31 March 2026
How often	Every financial year	Once every three financial years
Due date	30 September	30 June of the filing year
Forms	e-form DIR-3 KYC (first time or details changed) or web service DIR-3 KYC-WEB (no change)	One Form DIR-3 KYC Web for all purposes
Change of mobile, email or address	Reported at the next annual KYC	Within 30 days of the change, fee ₹500 per filing
Late or reactivation fee	₹5,000	₹5,000
Rule	Rule 12A (2018 version)	Rule 12A as substituted by G.S.R. 943(E)

How often

Up to 30 March 2026

Every financial year

From 31 March 2026

Once every three financial years

Due date

Up to 30 March 2026

30 September

From 31 March 2026

30 June of the filing year

Forms

Up to 30 March 2026

e-form DIR-3 KYC (first time or details changed) or web service DIR-3 KYC-WEB (no change)

From 31 March 2026

One Form DIR-3 KYC Web for all purposes

Change of mobile, email or address

Up to 30 March 2026

Reported at the next annual KYC

From 31 March 2026

Within 30 days of the change, fee ₹500 per filing

Late or reactivation fee

Up to 30 March 2026

₹5,000

From 31 March 2026

₹5,000

Rule

Up to 30 March 2026

Rule 12A (2018 version)

From 31 March 2026

Rule 12A as substituted by G.S.R. 943(E)

MCA introduced director KYC in 2018 to clean up the DIN database, after finding large numbers of DINs with stale or shared contact details. Under that system, every DIN holder filed every year by 30 September. First-time filers, and anyone whose details had changed, used the full e-form with a digital signature and professional certification. Others confirmed through the simpler DIR-3 KYC-WEB service with OTPs. Miss the date and the DIN was deactivated until a ₹5,000 fee was paid.

The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 were notified on 31 December 2025 as G.S.R. 943(E) and came into force on 31 March 2026. They make three changes:

1. Frequency and date. The substituted rule 12A(1) requires a DIN holder to file KYC in Form DIR-3 KYC Web "on or before the 30th June of the immediately following every third consecutive financial year". In plain terms, once every three years, by 30 June.
2. One form. The annexure replaces both old formats with a single Form DIR-3 KYC Web. Its purpose field covers reactivation of a DIN, KYC compliance, and updates to mobile number, email, permanent address and present address. Rule 11 was amended to match, so deactivation and reactivation now refer to this form only.
3. Event-based updates. Rule 12A(2) requires a DIN holder to file the form within 30 days of the change if their personal mobile number, email address or residential address changes, with the fee set by the fee rules.

ICAI's Corporate Laws Committee summarised MCA's position when the rules were notified. Directors who had completed KYC up to that point are covered by the new provisions, and their next KYC is due by 30 June 2028. Directors who hadn't filed could get their DINs reactivated under the old provisions until 31 March 2026.

Fees from April 2026

The fees for the new form were set by the Companies (Registration Offices and Fees) Amendment Rules, 2026 (G.S.R. 300(E), 21 April 2026). They replaced the old ₹5,000-only entry with three cases:

DIR-3 KYC Web fees

nil

Filed within the rule 12A(1) due date

₹500 per filing

Each filing to update mobile, email or address

₹5,000

Filed late, or to reactivate a deactivated DIN

30 days of the change

Time to report a contact change

The ₹5,000 is a flat fee, not a daily one. It doesn't increase with the length of the delay, and MCA has no power under these rules to waive it case by case. The update fee is new. Under the annual system a changed phone number cost nothing as long as it went in the next KYC. Now each change has its own filing and fee. The 30-day window in rule 12A(2) is the legal deadline for that update.

When is your next DIR-3 KYC due?

The rule's wording, "the immediately following every third consecutive financial year", has been read in slightly different ways. MCA hasn't issued a separate FAQ with a formula. Two points are settled. If you completed KYC under the old system, your next routine filing is due by 30 June 2028, per the ICAI announcement that relayed MCA's position. And the date in a filing year is 30 June.

For DINs allotted after the change, commentators reading MCA's illustrations expect the first periodic KYC around the third year after allotment. TaxGuru's July 2026 analysis, for example, says a DIN allotted in FY 2025-26 would ordinarily file between April and June 2029. Before relying on any rule of thumb, log in to the MCA V3 portal and check the DIN's KYC status. The portal shows whether a filing is pending, and an incorrect assumption costs ₹5,000.

Worked examples.

• Anita, director of a Pune private company, filed DIR-3 KYC Web in September 2025 under the old system and hasn't changed her details. She files nothing routine in 2026 or 2027. Her next KYC is due by 30 June 2028, free if on time.
• Rahul, designated partner of a Kochi LLP, moved house in August 2026. He should have filed DIR-3 KYC Web with the new address within 30 days of the change, paying ₹500 per filing. If he changes his mobile number too, that's another filing and another ₹500 per filing, unless both changes go in one form.
• Sanjay, director of a small Delhi company, missed the 30 September 2025 KYC and didn't reactivate before 31 March 2026. His DIN shows as deactivated. He files DIR-3 KYC Web with "Reactivation of DIN" as the purpose and pays ₹5,000. Until then he can't sign the company's AOC-4 for FY 2025-26, due 30 days after its AGM.

How to file DIR-3 KYC Web

Filing DIR-3 KYC Web on the MCA V3 portal

1. 1

   Log in and open the form

   Log in to the MCA V3 portal with a user ID (the DIN holder's own or a professional's) and open DIR-3 KYC Web under the DIN services.

2. 2

   Choose the purpose

   Tick KYC compliance, reactivation of DIN, or update of mobile, email, permanent or present address. More than one update can go in the same form.

3. 3

   Verify existing contact details

   Enter the DIN and name, then verify the personal mobile number and email currently on record with OTPs.

4. 4

   Confirm identity and address

   The form checks the name, nationality, date of birth and income-tax PAN, and asks for a passport number where held. Enter new contact details (OTP-verified) and address, and attach residential proof where an address changes.

   Tip: Use a personal mobile and email that nobody else uses for their DIN; shared numbers cause verification failures.

5. 5

   Sign, certify and pay

   Where required, the DIN holder signs with a DSC and a practising CA, CS or cost accountant certifies the form. Pay any fee and save the SRN.

   Open the MCA portal

The notified form includes a DSC box for the DIN holder and a section for certification by a practising professional. Commentary on MCA's instruction kit says that a routine confirmation of unchanged details can be completed with OTP verification. A DSC and professional certification are needed for updates to mobile, email or address and for reactivation. Check the current instruction kit on the portal at the time of filing, because MCA can change this without amending the rule.

What a deactivated DIN means and how to fix it

When a DIN holder misses the KYC deadline, the DIN is marked "Deactivated due to non-filing of DIR-3 KYC". This isn't disqualification under section 164. The person remains a director of their companies and can attend board meetings. What changes is that MCA's systems won't accept the DIN on forms. The director can't digitally sign AOC-4, MGT-7, DIR-12 or LLP Form 8 and Form 11. The company can't easily appoint them to a new board either.

Companies feel this most at deadline time. A company that discovers in late October that its only signing director's DIN is deactivated has two problems: a ₹5,000 reactivation fee, and AOC-4 running late at ₹100 a day. The fix is straightforward but can't be rushed. File DIR-3 KYC Web with "Reactivation of DIN" ticked, have it signed and certified where required, pay ₹5,000, and wait for the status to update before attempting other forms.

Foreign nationals, NRIs and directors who live abroad

The rule draws no line between resident and non-resident DIN holders, so a foreign national on an Indian subsidiary's board and an NRI promoter of a family company both file. The form provides for this. It asks for nationality and passport number, and it has a "permanent address outside India" option with country and ZIP code fields in place of an Indian PIN code. The PAN field is mandatory for Indian nationals. Foreign nationals without a PAN should follow the instruction kit, which sets out the identity proof needed instead.

The practical difficulties for directors abroad are OTP and signature logistics. The OTPs go to the personal mobile number and email on record. If the director has switched to a foreign mobile number and never updated it, the OTP goes to a dead Indian number. Updating a contact detail needs the director's own digital signature. Foreign directors therefore usually need a DSC issued to them in India, which takes time to obtain. Plan any KYC or update filing for a foreign director weeks ahead, not days.

Who files it: the director or the company?

The legal duty is personal. Rule 12A puts it on the individual who holds the DIN, not on the company or LLP. The DIN holder's OTPs and, where needed, digital signature authenticate the form, so nobody else can complete it alone. In practice a company secretary or accountant usually prepares and submits the form from a professional login, with the director supplying OTPs and signing.

Even so, the company bears much of the consequence. A deactivated DIN stops its own filings, and a director with stale contact details can miss MCA notices about the company. A sensible board keeps a simple register of each director's DIN, the year their next KYC falls due, and their current mobile and email, and reviews it at the first board meeting of the financial year. That's also when directors give their MBP-1 and DIR-8 disclosures. The same applies to LLPs, where designated partners' KYC status should be checked before Form 11 in May.

Some changes aren't handled through KYC at all. A correction to the name, father's name, date of birth or nationality recorded against the DIN is a change in DIN particulars, filed separately rather than through the KYC form. If your PAN shows a different spelling from the DIN record, sort that out first.

Before you file DIR-3 KYC Web

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• DIN and the name exactly as on the DIN record
• Income-tax PAN with matching name and date of birth
• Access to the personal mobile number and email currently on record (for OTPs)
• Passport number, if you hold one (mandatory for foreign nationals)
• Proof of residential address if the address is changing
• A valid DSC registered against your DIN, for updates or reactivation
• A practising CA, CS or cost accountant to certify, where the purpose requires it

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Keep a copy of the filed form and the SRN. If MCA later questions a director's status, the SRN is the quickest proof that KYC was filed on time.

Common mistakes

Assuming nothing is due because KYC is now triennial. The three-yearly cycle covers routine KYC only. Moving house, changing a phone number or switching email providers triggers a filing within 30 days of the change, and each costs ₹500 per filing.

Using a company or shared phone number. The form verifies the DIN holder's personal mobile and email with OTPs. If those belong to an office manager, an accountant or a family member, the next filing will fail when that person leaves or changes their number.

Mismatches with PAN. The name and date of birth must match the income-tax PAN records. Fix any mismatch with the Income Tax Department or your DIN record before filing, or verification will fail.

Ignoring old DINs. People who left all boards years ago still hold a DIN and still have the KYC duty. Rules 11 and 12A both refer to individuals who hold a DIN, not only serving directors.

Waiting until 30 June in the filing year. Like any MCA deadline, the last week sees portal congestion. File in April or May, especially if a DSC needs renewing.

Where DIR-3 KYC fits in annual compliance

DIR-3 KYC is the director's personal filing. It sits alongside the company's or LLP's own filings. In a company's calendar, the signing director's DIN must be active when AOC-4 and MGT-7 are filed in October and November. See our private limited company annual compliance guide for the full calendar. In an LLP, the designated partners' DINs must be active for Form 11 in May and Form 8 in October. The LLP annual filing guide covers that cycle. If you are about to form a company, new directors get their DIN through the SPICe+ incorporation. Note the allotment year, so you know when your first KYC falls due.

Official links

• MCA V3 portal — DIN services and DIR-3 KYC WebFile KYC, check DIN status, reactivate
• G.S.R. 943(E) — rule 12A substituted (Gazette text)Notified 31 Dec 2025; in force 31 March 2026
• Companies Act, 2013 — sections 153 to 157 (India Code)DIN allotment and one-DIN rule

This is general information, not legal or tax advice. Confirm on the official source or with a professional.

Frequently asked questions

Is DIR-3 KYC required every year?

Not any more. From 31 March 2026, rule 12A requires every DIN holder to file KYC once every three financial years, by 30 June, in Form DIR-3 KYC Web. Before that, KYC was filed every year by 30 September. ICAI says directors who had already completed KYC are next due by 30 June 2028.

What is the DIR-3 KYC due date in 2026?

Under the new rule the due date is 30 June of the filing year, not 30 September. For most existing directors no routine KYC was due in 2026, because their next filing falls by 30 June 2028. A change in mobile number, email or residential address still has to be filed 30 days of the change.

What is the fee for DIR-3 KYC?

Filing within the due date is free. Filing after the due date, or to reactivate a deactivated DIN, costs ₹5,000. Each filing to update a mobile number, email or address costs ₹500 per filing. These fees come from the Companies (Registration Offices and Fees) Amendment Rules, 2026, in force from 21 April 2026.

What happens if DIR-3 KYC is not filed?

The DIN is marked deactivated. The director can't sign or be named in company or LLP forms, including AOC-4, MGT-7, DIR-12 and LLP Form 8, until it's reactivated. Reactivation needs a DIR-3 KYC Web filing with the ₹5,000 fee. The DIN isn't cancelled, and directorships continue, but the company's filings stall.

Is there still a separate DIR-3 KYC e-form and web form?

No. The 2025 amendment replaced both the e-form DIR-3 KYC and the web service DIR-3 KYC-WEB with a single Form DIR-3 KYC Web. The same form is used for periodic KYC, reactivating a DIN and updating a mobile number, email or permanent or present address.

Do designated partners of an LLP have to file DIR-3 KYC?

Yes. The rule applies to every individual who holds a Director Identification Number, and designated partners hold DINs (earlier called DPINs). They follow the same three-yearly cycle and 30-day change-reporting rule. A deactivated DIN blocks LLP Form 8 and Form 11 just as it blocks company forms.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 — G.S.R. 943(E), 31 December 2025 — Ministry of Corporate Affairs (Gazette copy hosted by the High Court for the State of Telangana) · accessed 9 October 2026
2. 2.The Companies Act, 2013 (India Code) — Legislative Department, Government of India · accessed 9 October 2026
3. 3.Companies (Registration Offices and Fees) Rules, 2014 — Table of fees (as amended 21 April 2026) — CAIRR (Companies Act ready reckoner) · accessed 9 October 2026
4. 4.ICAI CLCGC — Director KYC compliance announcement (2 January 2026) — Institute of Chartered Accountants of India · accessed 9 October 2026
5. 5.MCA revises DIR-3 KYC fees — ₹500 for DIN updates — Taxmann · accessed 9 October 2026
6. 6.DIN KYC for directors: new due dates after March 2026 — TaxGuru · accessed 9 October 2026
7. 7.Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 — notification text — TaxGuru · accessed 9 October 2026