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DIR-3 KYC Is No Longer an Annual Filing

From 31 March 2026, DIR-3 KYC moved from an annual filing to once every three financial years, due 30 June. The notification, the new unified form, the next due date...

Vikas Sharma Tax & Compliance Expert
6 min read 19 views Updated Sep 11, 2026 Expert Reviewed High Complexity
DIR-3 KYC Is No Longer an Annual Filing
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Last updated: September 2026Verified against: Government sources
Quick Answer

From 31 March 2026, DIR-3 KYC moved from an annual filing to once every three financial years, due 30 June. The notification, the new unified form, the next due date...

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For seven years, every DIN holder in India filed a KYC every September. That obligation is gone.

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 genuine reduction in compliance burden — and it creates a new risk, because a deadline that arrives once every three years is a deadline people forget.

What changed

Until FY 2024-25From 31 March 2026
FrequencyEvery financial yearOnce every three consecutive financial years
Due date30 September30 June of the year following the third year
FormsDIR-3 KYC (e-form) and DIR-3 KYC-Web (web service)One unified Form DIR-3 KYC Web
Late fee₹5,000₹5,000 — unchanged
Consequence of defaultDIN deactivatedDIN deactivated — unchanged

The two changes that matter operationally: the frequency and the due date month. If your compliance calendar has a September reminder for director KYC, it's now pointing at the wrong month as well as the wrong year.

Who has to file

Every individual holding a DIN as on 31 March of a financial year. That includes:

  • active directors in any company;
  • directors who have resigned but still hold a valid DIN;
  • designated partners of LLPs holding a DPIN/DIN;
  • foreign nationals with an Indian DIN;
  • disqualified directors — Section 164 disqualification doesn't suspend the Rule 12A obligation;
  • DIN holders who are not 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 out is to surrender the DIN in Form DIR-5. Until then, the filing obligation continues.

The next due date

Directors who had completed their KYC up to the changeover are covered by the new cycle, and their next filing falls due on or before 30 June 2028.

That's a long gap. Two things follow.

Diarise it now, in a system that survives staff changes. A compliance calendar entry two years out is worth more than three reminders in the month it's due.

Don't assume you're covered. If a director's last KYC was missed or the DIN was deactivated at any point, they are not on the clean cycle. Check the DIN status on the MCA portal rather than assuming.

Changes in your details don't wait three years

This is the part that gets misread.

The three-year cycle applies to the routine KYC confirmation. Any change in your mobile number, email ID or residential address must still be updated — using the same form — within 30 days of the change, with the applicable fee.

And a mid-cycle update does not reset the three-year cycle. You update because your details changed; your next routine KYC still falls due on the original schedule.

Practically, that means a director who moves house has a 30-day obligation that has nothing to do with the three-year clock. Treat them as separate duties.

What happens if you miss it

  1. After the due date, the DIN is marked "Deactivated due to non-filing of DIR-3 KYC."
  2. A deactivated DIN cannot sign any MCA form. AOC-4, MGT-7, DIR-12, INC-22, CHG-1 — all blocked for that director.
  3. Reactivation requires filing the form with a ₹5,000 fee. Per DIN, per default.
  4. On payment and filing, the status returns to Approved.

The ₹5,000 is rarely the real cost. The real cost is discovering in late October — with the annual filing due — that your only director with a registered DSC has a dead DIN, then losing days to reactivation while late fees accrue on the annual return.

A deactivated DIN is not a disqualification. The director remains a director; they just can't sign anything. The practical effect is similar and the legal position is different, which matters if anyone tries to treat it as a Section 164 issue.

Everything else moved too

This change landed alongside the decommissioning of the MCA21 V2 portal, with the final shutdown on 30 June 2026. All director-related forms — DIR-3, DIR-3 KYC, DIR-12, DIR-5 — now run 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. Budget time for that before the deadline, not during it.

A practical checklist

  1. List every DIN holder connected to your companies, including directors who resigned but kept the DIN.
  2. Check each DIN's current status on the MCA portal. Don't rely on records.
  3. Confirm when each director's next filing falls due — most will be 30 June 2028, but not all.
  4. Diarise it in a durable system, two years ahead.
  5. Check DSCs are valid and associated on V3. Expired DSCs are what actually derails these filings.
  6. Confirm mobile and email are personal, unique and reachable — both are OTP-verified.
  7. Flag any mid-cycle change in mobile, email or address for a 30-day update.
  8. Verify the status returns to Approved after filing.

Key takeaways

  • G.S.R. 943(E) dated 31 December 2025, in force 31 March 2026, rewrote Rule 12A.
  • Once every three consecutive financial years, due 30 June — not annually in September.
  • One unified Form DIR-3 KYC Web replaces the old e-form and web service.
  • Directors currently compliant file next by 30 June 2028.
  • Every DIN holder must file, including resigned and disqualified directors.
  • Changes in mobile, email or address: 30 days, and they don't reset the cycle.
  • ₹5,000 and a deactivated DIN for a default — unchanged.
  • V2 is gone from 30 June 2026; everything is on V3.

Read next

Law 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.

Key Facts About 3 KYC Is No

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Is DIR-3 KYC still due every September?

No. The due date is now 30 June, and the filing is required once every three consecutive financial years.

When is my next DIR-3 KYC due?

For directors compliant up to the changeover, on or before 30 June 2028. Check the DIN status if there's any history of a missed filing.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

3 KYC Is No: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Frequently Asked Questions
Is DIR-3 KYC still due every September?
No. The due date is now 30 June, and the filing is required once every three consecutive financial years.
When is my next DIR-3 KYC due?
For directors compliant up to the changeover, on or before 30 June 2028. Check the DIN status if there's any history of a missed filing.
Do I still file if I'm not a director anywhere?
Yes, as long as you hold a DIN. The only way to end the obligation is to surrender the DIN in Form DIR-5.
Which form do I use now?
A single unified Form DIR-3 KYC Web. The separate e-form and web service have been merged.
What if my address or email changes mid-cycle?
Update within 30 days using the same form, with the applicable fee. It doesn't reset your three-year cycle.
What's the penalty for late filing?
A flat ₹5,000, and the DIN is deactivated until you file and pay.
Does a deactivated DIN mean I'm disqualified?
No. You remain a director but cannot sign any MCA form until the DIN is reactivated.
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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