The Rules Changed explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
If you've filed director KYC every September for the last seven years, stop. That obligation no longer exists.
The MCA has moved DIR-3 KYC to a three-year cycle with a 30 June due date, and merged the two old forms into one. It's a real reduction in compliance work — and it creates a new problem, because a deadline that comes round once every three years is a deadline everybody forgets.
G.S.R. 943(E) dated 31 December 2025 rewrote Rule 12A, with effect from 31 March 2026. DIR-3 KYC is now filed once every three consecutive financial years, by 30 June of the year following the third year — not annually in September. One unified Form DIR-3 KYC Web replaces the old eForm and web service. If you're currently compliant, your next filing is due 30 June 2028. Miss it and it's still ₹5,000 and a dead DIN.
What actually changed
| Until FY 2024-25 | From 31 March 2026 | |
|---|---|---|
| Frequency | Every financial year | Once every three consecutive financial years |
| Due date | 30 September | 30 June of the year following the third year |
| Forms | DIR-3 KYC (eForm) and DIR-3 KYC-WEB | One unified Form DIR-3 KYC Web |
| Late fee | ₹5,000 | ₹5,000 — unchanged |
| Default consequence | DIN deactivated | DIN deactivated — unchanged |
Two things moved: the frequency and the month. A compliance calendar with a September reminder for director KYC is now wrong twice over.
Who has to file
Every individual holding a DIN as on 31 March of a financial year. That still includes:
- Active directors in any company.
- Directors who resigned but still hold a valid DIN.
- Designated partners of LLPs holding a DIN.
- Foreign nationals with an Indian DIN.
- Disqualified directors — Section 164 disqualification doesn't suspend Rule 12A.
- People who aren't a director anywhere at all.
There is no exemption for a dormant, unused or resigned-from DIN. The obligation attaches to the number, not to any office.
The only way to end it is to surrender the DIN in Form DIR-5.
When is your next one due?
Directors who had completed their KYC up to the changeover are on the new cycle, and their next filing falls due on or before 30 June 2028.
That's a long gap, and two things follow from it.
Diarise it now, somewhere that survives staff turnover. A calendar entry two years out beats three reminders in the month it's due.
Don't assume you're on the clean cycle. If a director missed a filing at any point, or the DIN was deactivated and reactivated, check the DIN status on the MCA portal rather than assuming.
Changes in your details still move fast
This is the part people misread.
The three-year cycle covers the routine KYC confirmation. Any change in your mobile number, email ID or residential address must still be updated — on the same form — within 30 days of the change, with the applicable fee.
And a mid-cycle update doesn't reset the three-year clock. Your next routine KYC still falls due on the original schedule.
So treat them as two separate duties: a three-year confirmation, and a 30-day update whenever something changes.
What happens if you miss it
- After the due date the DIN is marked "Deactivated due to non-filing of DIR-3 KYC."
- A deactivated DIN can't sign any MCA form. AOC-4, MGT-7A, DIR-12, INC-22, CHG-1 — all blocked for that director.
- Reactivation means filing with a ₹5,000 fee. Per DIN, per default. Section 446B doesn't reduce it for a small company, because it's a fee under the Rules, not a penalty under the Act.
- On payment and filing, the status returns to Approved.
The ₹5,000 is rarely the real problem. The real problem is discovering on 29 October — AOC-4 due tomorrow — that your only director with a registered DSC has a dead DIN, then losing days to reactivation while ₹100-a-day fees accrue on the annual filing.
One distinction worth keeping straight: a deactivated DIN is not a disqualification. The person remains a director. They simply can't sign anything. The practical effect is similar; the legal position isn't.
The portal changed too
This landed alongside the decommissioning of MCA21 V2, with final shutdown on 30 June 2026. Every director form — DIR-3, DIR-3 KYC, DIR-12, DIR-5 — now runs on V3.
If your team last filed a director form on V2, expect a different interface, different validations, and a fresh round of DSC association on the portal. That's the step that stalls first-time V3 filings, so do it well before a deadline rather than during one.
Do this now, not in 2028
- List every DIN holder connected to your companies — including directors who resigned but kept the DIN.
- Check each DIN's status on the MCA portal. Don't rely on your own records.
- Confirm when each director's next filing falls due. Most will be 30 June 2028. Not all.
- Diarise it two years out, in a durable system.
- Check DSCs are valid and associated on V3. Expired DSCs are what actually derail these filings.
- Confirm mobile and email are personal, unique and reachable — both are OTP-verified.
- Flag any change in mobile, email or address for the 30-day update.
- Verify the status shows Approved after filing. Don't assume.
Key takeaways
- No longer annual. Once every three consecutive financial years, due 30 June.
- G.S.R. 943(E) dated 31 December 2025, in force 31 March 2026, rewrote Rule 12A.
- One unified Form DIR-3 KYC Web — the separate eForm and web service are gone.
- Currently compliant directors file next by 30 June 2028.
- Every DIN holder files, including resigned and disqualified directors.
- Changes in mobile, email or address: 30 days, and they don't reset the cycle.
- ₹5,000 flat and a dead DIN for a default — unchanged.
- V2 is gone from 30 June 2026. Everything is on V3.
Read next
- Annual Compliance Calendar for Private Companies
- Directors: Appointment, DIN, Resignation and DIR-12
- DIN Application Guide: DIR-3, DIR-6 and DIR-5
- Penalties for Non-Compliance: Section-wise Chart
Disclaimer: Positions and fees stated as on 5 September 2026. The MCA has historically extended director KYC due dates by general circular — don't plan around one, and confirm the current position on the MCA portal before filing.