DIR 3 KYC Filing for Directors Under the New 3-Year Rule

DIR 3 KYC is the know-your-customer filing that every holder of a Director Identification Number (DIN) makes with the Ministry of Corporate Affairs (MCA). It confirms that the person behind the DIN is real and reachable. The MCA checks the name, PAN, nationality, address, personal mobile number and personal email of the DIN holder.

People search for it under many names: director KYC, DIN KYC, DIR-3 KYC web and KYC of directors. They all point to the same duty under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.

What it is not

• It is not a company form. Each person files for their own DIN, even if they sit on ten boards.
• It is not the DIN application. That is Form DIR-3 or the DIN section of SPICe+ at incorporation.
• It is not the annual return or the accounts filing. Those are MGT-7 or MGT-7A and AOC-4, filed by the company.
• It is not a bank or income tax KYC. A bank KYC does not count for the MCA.

Why the MCA asks for it

The MCA introduced director KYC in 2018 to keep its DIN records accurate. Over time, phone numbers change, email addresses go dead and people move. Regular KYC keeps the register reliable. A DIN with no KYC is switched off, so it cannot be used to sign forms until the holder comes forward.

Director KYC rests on the Companies Act, 2013 and two rules made under it. Here is how they fit together.

The two 2025 and 2026 notifications

The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 were notified as G.S.R. 943(E) on 31 December 2025. They came into force on 31 March 2026. They replaced the yearly KYC with a filing once in three financial years, merged the two old KYC forms into one, and amended Rule 11 to match. The Companies (Registration Offices and Fees) Amendment Rules, 2026 followed as G.S.R. 300(E) on 21 April 2026 and set the new fees. You can read the fee notification as G.S.R. 300(E) in the e-Gazette.

Every individual who holds a DIN on 31 March of a financial year must file. The rule follows the DIN, not the job. These people are covered:

• Directors of private, public, one person and Section 8 companies.
• Designated partners of LLPs who hold a DIN.
• Directors who have resigned. Resigning from a board does not end the DIN.
• People who got a DIN and were never appointed anywhere.
• Disqualified directors. MCA's own kit for the earlier web form listed "Disqualified" as a DIN status that could file. Disqualification under Section 164 and KYC are separate matters.
• NRIs and foreign nationals who hold a DIN.
• Directors of dormant or struck-off companies, if their DIN is still alive.

Who does not file

• Shareholders, company secretaries and auditors who do not hold a DIN.
• Partners of an LLP who are not designated partners and hold no DIN.
• A person whose DIN has been cancelled or surrendered under Rule 11(1). Rule 11(1)(f) lets a person surrender a DIN through Form DIR-5 only if they were never appointed and never used the DIN for any filing.
• The legal heirs of a director who has died. The DIN can be cancelled under Rule 11(1)(c) instead.

Quick test

Look up the DIN on the MCA portal. If the status is "Approved", "Disqualified" or "Deactivated due to non-filing of DIR-3 KYC", the holder is within the rule.

Since 31 March 2026, the DIR 3 KYC due date is 30 June following every third consecutive financial year, not 30 September every year. The table shows both systems side by side.

The last yearly filing

The final yearly round was for DIN holders as on 31 March 2025. It was due on 30 September 2025. MCA later allowed filing without the late fee up to 31 October 2025, through General Circular No. 05/2025 of 15 October 2025, as reported at the time. That round is what MCA calls KYC "filed for FY 2025-26".

What "every third consecutive financial year" means

Count three financial years. Then file between 1 April and 30 June of the next year. MCA's own examples, set out in the next section, show how this works for existing and new DINs.

Most directors with a current KYC have no routine filing in 2026 or 2027. MCA's update for directors, issued when the new rule came into force on 31 March 2026, gave three illustrations. The first three rows below come from it. The fourth row is our reading of the same pattern.

A worked example

Take a Ghaziabad company with three directors.

• Asha got her DIN in 2019 and filed KYC in October 2025. She files nothing in 2026 or 2027. Her next routine filing is due by 30 June 2028.
• Ravi got his DIN in August 2025 when the company was formed through SPICe+. His first routine filing is due by 30 June 2029.
• Meera has held a DIN since 2021 but missed the 2025 round. Her DIN shows "Deactivated". She must file Form DIR-3 KYC Web now and pay ₹5,000 before she can sign the company's AOC-4 or MGT-7A.
• In January 2027, Asha changes her mobile number. She files the form within 30 days and pays ₹500. Her 2028 due date stays the same.

MCA has not published an illustration for a DIN reactivated after 31 March 2026. For such cases we read the due date shown on the portal and confirm it with you.

All dates here assume no further change in the rules. We recheck the portal before each filing season.

From 31 March 2026 there is only one form, Form DIR-3 KYC Web, titled "Intimation of Changes or Reactivation of DIN". G.S.R. 943(E) substituted the old e-form DIR-3 KYC and the old web service DIR-3 KYC-WEB with it.

How the old split worked

• E-form DIR-3 KYC: filed the first time a DIN holder did KYC, and whenever personal details changed. It needed the director's DSC and certification by a practising professional.
• DIR-3 KYC-WEB: a short web service for later years when nothing had changed. It verified the existing details by OTP. MCA's kit allowed it only if at least one e-form had been filed before for that DIN.

Many search results still describe this split. It no longer applies.

What the new form covers

Drafts from before the change

MCA's update said that KYC forms left in "Draft/pending" or "Pending for DSC upload and payment" status would be marked "Cancelled" from 31 March 2026. Anyone with such a draft must file a fresh Form DIR-3 KYC Web.

The new form checks the DIN holder in three ways: OTPs on personal contacts, a digital signature and, for some filings, a professional's certificate.

OTP on personal mobile and email

• The form has OTP boxes for the existing mobile number and email, and for any new ones you add.
• Use your own mobile number and email. MCA's kit for the earlier e-form said a mobile number or email already used against another DIN's KYC would be refused.
• Do not use the company's office number, the accountant's email or a family member's phone.
• Keep the phone with you during filing. OTPs are valid only for a limited time.

Digital signature (DSC)

The form carries a box for the DIN holder's DSC. Under MCA's kits, the DSC must be valid, registered on the MCA portal against your DIN, and in the same name and PAN as the form. Only Class 3 DSCs are issued now. If yours has expired, renew it first through our digital signature certificate service.

Certificate by a practising professional

The form has a certificate section for a chartered accountant, company secretary or cost accountant in whole-time practice. The professional enters a membership or certificate of practice number and confirms the details against records.

Which filings need what

The rule text does not say which purposes need the DSC and the certificate. Professional guides report that a routine filing with no change is verified by OTP, while an update or a reactivation needs the DIN holder's DSC and a professional's certificate. Because reports differ, we keep a valid DSC and a certifying professional ready for every filing. That way the portal never stops us halfway.

Rule 12A(2) says a DIN holder must report a change in personal mobile number, email address or residential address within 30 days. This applies in any year, not only in the year your routine filing falls due.

How it works

1. Open Form DIR-3 KYC Web and select the update purpose.
2. Verify the old mobile and email by OTP, then verify the new ones by OTP.
3. Attach proof of the change, such as a new utility bill or bank statement for an address change.
4. Sign with your DSC and have the form certified, as the portal asks.
5. Pay ₹500 for the filing under the fee schedule set by G.S.R. 300(E).

Points to remember

• A change filing does not reset your three-year cycle. MCA's third illustration says so directly.
• If you lost the old phone number, tell us early. The form asks for OTP on the existing contacts, so we plan the filing around that.
• The fee schedule fixes ₹500 for each change filing. We have not seen a separate late fee for a change reported after 30 days, but late reporting still breaks Rule 12A(2).
• Your name, PAN or date of birth is not changed through this form. Those changes follow a separate DIN-related process.

NRIs and foreign nationals who hold a DIN file the same Form DIR-3 KYC Web on the same three-year cycle. A few details differ.

Apostille and notarisation

For a fresh DIN, MCA's DIR-3 instruction kit lists "passport duly apostilled not enclosed" as a reason for rejecting a foreign national's application. The KYC form itself only lists the address proof types it accepts. In practice, a professional who certifies the form wants to see documents they can rely on. So for a director living abroad we ask for a notarised or apostilled copy of the passport and of a recent overseas address proof. Apostille is done in the country where the document is issued, under the Hague Convention. Where that country is not a party, consular attestation is used instead. These charges are paid at actual.

Practical tips

• Check passport validity before filing. MCA's DIR-3 kit treats an expired document as a rejection reason.
• Use an email you check daily, and a phone that receives international SMS.
• Plan for time zones. OTPs arrive while we fill the form, so we fix a call time that suits you.

The documents depend on why you file. Here is the full list from the new form and the earlier MCA kits.

Tips that avoid a failed filing

• Each attachment must be within 2 MB, as the form states.
• Use a recent bank statement or utility bill for address. Many professionals ask for one not older than two months.
• Your name must match across PAN, DSC and the MCA master data, letter for letter.
• Write the full name without initials. The form asks for it without abbreviations.

All MCA company forms have run on the V3 portal since July 2025. DIR 3 KYC is filled online there. These are the steps we follow for each DIN.

1. Status check: we open the DIN on the portal and note its status, last KYC and next due window.
2. Purpose: we decide whether this is a routine filing, an update or a reactivation.
3. Login: the form is opened under a registered MCA user ID. Search "DIR-3 KYC Web" on the MCA portal, or find it among the DIN related forms.
4. Prefill: enter the DIN. The portal shows the details already on record.
5. OTP: the director gives the OTPs sent to the existing personal mobile and email, and to any new ones.
6. Details: we confirm name, nationality, date of birth, PAN or passport, and both addresses.
7. Attachments: residential proof and proof of change, each within 2 MB.
8. Signing: where needed, the director signs with their DSC and the professional certifies with theirs.
9. Fee: nil for a routine filing on time; ₹5,000 if late or for reactivation; ₹500 for a change. The fee is paid online on the portal.
10. SRN and approval: an SRN is generated. We track it until the DIN status shows the KYC as done, and send you the acknowledgement.

How long it takes

These are typical times with complete documents, not official deadlines. A new DSC adds the time the certifying authority takes.

You can check KYC status for free on the MCA portal. Search the DIN under the director master data option. The status field tells you where you stand.

"DIR 3 KYC form download"

Many people search for a PDF to download. Under V3 there is no offline form to fill first. You open the form on the portal and fill it online. Where a DSC is needed, MCA's kits for the earlier KYC forms describe a PDF of the filled form that is signed and uploaded back after the SRN is generated. The forms and their instruction kits are on the MCA portal.

Tracking a filed form

Every filing gets an SRN. Track it from your MCA account. Keep the acknowledgement with your company's compliance records.

• You can sign: an active DIN lets you sign AOC-4, MGT-7 or MGT-7A, ADT-1 and other company forms.
• No ₹5,000 fee: a filing within the window costs nothing in government fee.
• Appointments go through: new boards can appoint you without a DIN error.
• Clean master data: banks, investors and lenders check director status during due diligence. A deactivated tag raises questions.
• OTPs reach you: MCA alerts and OTPs go to your own phone and email, not a former employee's.
• Less work now: under the new rule, one filing covers three financial years if nothing changes.

The cost of staying current is small. The cost of a deactivated DIN shows up at the worst time, usually when the annual filings are due.

Director KYC has two separate costs. We show them apart so you know where each rupee goes.

Government fee (MCA)

TaxCaller's fee

TaxCaller's fee for director KYC starts at ₹499 + GST for one DIN. Government fees are paid separately at actual on the MCA portal. Updates, reactivations and foreign directors take more work, so they fall in higher plans. We confirm the fee in writing on the first call.

MCA fees never sit inside our invoice. You see the challan before you pay.

If you miss the window, Rule 11(2) requires the MCA to deactivate your DIN. The status then reads "Deactivated due to non-filing of DIR-3 KYC". Nothing is lost for good, but the DIN cannot be used until you file.

What a deactivated DIN blocks

• You cannot sign company forms that need an active DIN, such as AOC-4, MGT-7 or MGT-7A.
• Forms that name you, such as DIR-12 for a new appointment, fail validation.
• If every director of a company is deactivated, the company cannot file anything until one DIN is reactivated.
• A late AOC-4, MGT-7 or MGT-7A then picks up the additional fee of ₹100 a day per form on the company side.
• Anyone checking the MCA master data sees the deactivated tag.

What it does not do

• It is not a disqualification under Section 164. That has its own triggers, such as three years of missed company returns.
• Section 167 lists when a director's office falls vacant. DIN deactivation is not on that list. You remain on the board, but you cannot act through MCA forms until you reactivate.

The cost of a missed KYC is usually the knock-on delay in company filings, not the ₹5,000.

Rule 11(3) says a deactivated DIN is reactivated only after Form DIR-3 KYC Web is filed with the fee. The fee is ₹5,000 under the schedule set by G.S.R. 300(E).

1. Confirm the status on the MCA portal reads "Deactivated due to non-filing of DIR-3 KYC".
2. Renew your DSC if it has expired, and register it on MCA against your DIN.
3. Collect PAN or passport, residential proof and access to your personal mobile and email.
4. Open Form DIR-3 KYC Web and choose the reactivation / KYC compliance purpose.
5. Complete OTPs, attach documents, sign with your DSC and get the professional's certificate.
6. Pay ₹5,000 online and note the SRN.
7. Check the status until it shows "Approved" again.

Before 31 March 2026 and after

ICAI's note on the change said directors who had not done KYC could get their DINs reactivated under the old provisions until 31 March 2026. From that date the new single form applies.

If a company filing is stuck

Reactivate the signing director's DIN first. Then file the pending company forms. Our private limited company compliance service picks up the AOC-4 and MGT-7A once the DIN is active.

Most failed filings trace back to a short list of problems. Each one can be caught before you submit.

1. Shared mobile or email: the number or email is already used for another DIN. Use your own.
2. Lost OTP access: the old phone number is gone and the update cannot be verified. Plan the update with us first.
3. Name mismatch: PAN says "Ravi Kumar Sharma", the DSC says "Ravi K Sharma". Match all three records before filing.
4. DSC not registered or expired: the DSC is valid but not registered on MCA against the DIN, or it has expired.
5. Wrong professional details: an invalid membership or certificate of practice number stops the form.
6. Old draft: a draft from before 31 March 2026 was cancelled by MCA. File a fresh form.
7. Old rules in mind: filing a routine KYC every September by habit, or missing a change filing because "KYC is only every three years".
8. Assuming an update resets the cycle: it does not. Your routine due date stays the same.
9. Large or unclear attachments: files over 2 MB or a blurred address proof.
10. Expired passport: foreign directors filing with a passport that has run out.
11. Office contacts: using the company's phone or the accountant's email, which breaks when that person leaves.
12. Filing for an unused DIN: a person who never joined any board could instead surrender the DIN in Form DIR-5 under Rule 11(1)(f).

The form's declaration refers to Sections 448 and 449 for false statements. Accuracy matters more than speed.

2026 brought the biggest change to director KYC since it started in 2018. Here is the list, with sources.

1. Once in three years: G.S.R. 943(E) of 31 December 2025 replaced yearly KYC with a filing once every three consecutive financial years, by 30 June. It came into force on 31 March 2026.
2. One form: the e-form DIR-3 KYC and the web service DIR-3 KYC-WEB were merged into Form DIR-3 KYC Web.
3. 30-day updates: new Rule 12A(2) requires a change in mobile, email or address to be reported within 30 days.
4. New fees: G.S.R. 300(E) of 21 April 2026 set nil for on-time filing, ₹5,000 for late filing or reactivation, and ₹500 for each change filing.
5. Drafts cancelled: MCA's update of 31 March 2026 cancelled pending KYC drafts, with fresh filing in the new form.
6. Next routine date for most: directors who filed in 2025 next file between 1 April and 30 June 2028, as MCA's illustration and ICAI's note both say.
7. Rule 11 updated: deactivation and reactivation now refer to the new form. The same notification renamed the Regional Director (Northern Region) as Regional Director, Northern Region Directorate I in Rule 11.

For the full calendar of company and LLP filings in 2026-27, see our annual compliance guide.

This service covers director KYC only: routine filing, updates, reactivation and foreign directors. If you need something else, these pages fit better:

• Want every yearly duty for your company, LLP or firm in one view? Start with our annual compliance guide.
• Need the company's AOC-4, MGT-7A and AGM work? See private limited company compliance.
• Designated partner of an LLP? Form 11 and Form 8 are covered under LLP annual filing.
• New company within 180 days of incorporation? You may still owe INC-20A filing.
• Appointing or changing the auditor? See ADT-1 filing.
• DSC expired or never bought? Get one through our digital signature certificate service.

TaxCaller has handled registrations and compliance work since 2018, from our office in Ghaziabad and online across India.

• Status first: we check every DIN on your board and tell you who files what, and when.
• Current rules: we work to the three-year rule and the single form, not the old yearly habit.
• One OTP call: we fill the form while you are on the phone, so OTPs are used at once.
• Clear costs: our fee and the MCA fee are shown separately.
• Reminders: we note your next routine window and remind you before it opens.
• Reviewed content: this page is reviewed by Abhinay Rai, Advocate.

Need help with your company's tax side too? See our income tax filing service, or contact us to book your free first call.