How This Is Calculated
Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, as substituted by G.S.R. 943(E) dated 31 December 2025 and in force from 31 March 2026, requires every individual holding a DIN as on 31 March of a financial year to file Form DIR-3 KYC Web once in every third consecutive financial year, on or before 30 June. The checker counts the three-year cycle from the financial year in which the DIN was allotted — or, for a director who filed KYC in FY 2025-26, shows the 30 June 2028 date MCA has stated — as in the illustrations published by MCA. A change in mobile number, email ID or residential address is updated through the same form within 30 days of the change and does not move the three-year date. The fee follows item VII of the Annexure to the Companies (Registration Offices and Fees) Rules, 2014 as substituted by G.S.R. 300(E) dated 21 April 2026: nil within the timeline, ₹5,000 after it or for re-activation of a DIN, and ₹500 for every filing made for a change.
How often must a director file KYC now?
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Once in every third consecutive financial year, on or before 30 June. Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, as substituted by G.S.R. 943(E) dated 31 December 2025 and in force from 31 March 2026, replaced the annual KYC filing (due by 30 September) with Form DIR-3 KYC Web once in every three years. The obligation attaches to every individual holding a DIN, whether or not they are currently a director.
When is the next KYC due?
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For a director who filed KYC in FY 2025-26 (DIN allotted on or before 31 March 2025), MCA has stated that no filing is due for FY 2026-27 and FY 2027-28 if the KYC particulars do not change, and that the next KYC is due by 30 June 2028. For a DIN allotted in FY 2025-26 the first KYC is due by 30 June 2029. The three-year cycle is counted from the financial year in which the DIN was allotted.
What fee applies to Form DIR-3 KYC Web?
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Under item VII of the Annexure to the Companies (Registration Offices and Fees) Rules, 2014, as substituted by G.S.R. 300(E) dated 21 April 2026: nil if the form is filed within the timeline in rule 12A(1); ₹5,000 if it is filed after that timeline or to re-activate a DIN; and ₹500 for every filing made again for a change under rule 12A(2).
Does a change of mobile number, email or address need a separate filing?
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Yes. Any change in a mobile number, email ID or residential address must be updated within 30 days through Form DIR-3 KYC Web, with a fee of ₹500 for every such filing. Director verification and professional certification by digital signature are required for such an update, and the update does not change the date of the three-year KYC cycle.
What happens if KYC is not completed?
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The DIN can be marked as deactivated until KYC is completed. Form DIR-3 KYC Web is also the form used to re-activate a DIN, for a fee of ₹5,000. MCA allowed directors who had not filed KYC to re-activate their DINs under the earlier provisions until 31 March 2026, so a director whose DIN is inactive should now use the current form.
What happened to KYC forms left in draft when the rule changed?
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MCA marked any DIR-3 KYC or DIR-3 KYC Web e-form that was in Draft, Pending, or Pending-for-DSC-upload-and-payment status as Cancelled, and asked stakeholders to file a new DIR-3 KYC Web form from 31 March 2026.