How to File DIR-3 KYC Under the New Three-Year Filing Rule in India

Kaustav Chowdhury
3 days ago
4 min read

Filing DIR-3 KYC is a mandatory compliance requirement for every individual holding a Director Identification Number (DIN) in India. The Ministry of Corporate Affairs (MCA), through the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, notified vide G.S.R. 943(E) dated 31 December 2025, has changed the filing frequency from annual to once every three consecutive financial years. This significant reform, effective from 31 March 2026, also consolidated the earlier DIR-3-KYC e-form and DIR-3-KYC-Web into a single unified DIR-3 KYC Web form. Directors must understand the new timelines, documentation, and penalty provisions to remain compliant and avoid DIN deactivation.

Understanding the New Three-Year Filing Cycle

Before this amendment, every director holding a DIN was required to file DIR-3 KYC annually. The amended rules have replaced this annual obligation with a triennial filing cycle, meaning directors must now file the prescribed KYC form once in every three consecutive financial years. The filing must be completed on or before 30 June of the relevant financial year in which the triennial filing is due. The first triennial cycle begins from FY 2025-26.

However, the obligation to keep director particulars updated remains ongoing. If there is any change in personal details such as mobile number, email address, or residential address, the director must update the information via DIR-3 KYC Web within 30 days of such change, regardless of the triennial cycle. Maintaining an up-to-date compliance calendar is essential for tracking these deadlines.

Who Must File DIR-3 KYC

Every individual who has been allotted a DIN as on 31 March of the relevant financial year must file DIR-3 KYC. This applies regardless of whether the director holds an active directorship in any company. Even directors who have resigned, been disqualified, or hold a dormant DIN are required to file if their DIN status has not been formally surrendered. Both Indian nationals and foreign nationals holding a DIN are covered under this requirement.

Documents and Information Required

The following documents and information are needed for filing DIR-3 KYC Web:

PAN card (mandatory for all Indian directors)
Aadhaar card (for Indian nationals; used for OTP-based verification)
Valid passport (mandatory for foreign nationals holding a DIN)
Personal mobile number (for OTP verification; must be unique to the director)
Personal email address (for OTP verification; must be unique to the director)
Proof of present residential address (bank statement or utility bill not older than two months)
Digital Signature Certificate (DSC) of a practicing professional (CA, CS, or CMA) for form certification

Step-by-Step Filing Process

The DIR-3 KYC Web form is filed entirely online through the MCA V3 portal. Follow these steps:

Step 1: Log in to the MCA V3 portal at mca.gov.in using your registered credentials.
Step 2: Navigate to MCA Services, then Company Forms, and select DIR-3 KYC Web.
Step 3: Enter your DIN. The system auto-populates basic details such as name, date of birth, and nationality.
Step 4: Verify and update personal details including PAN, Aadhaar (for Indian nationals), and current residential address.
Step 5: Provide your personal mobile number and email address. Request OTP on both; enter both OTPs within the time limit to complete verification.
Step 6: Upload supporting documents if required (address proof, passport copy for foreign nationals).
Step 7: The form must be certified by a practicing professional (CA, CS, or CMA) using their DSC. Submit the form after certification.

Deadline and Penalty for Non-Filing

The deadline for filing DIR-3 KYC is 30 June of the relevant financial year within the triennial cycle. No government fee is charged if the form is filed on or before the due date. If a director fails to file within the deadline, the DIN is marked as “Deactivated due to non-filing of DIR-3 KYC.” A deactivated DIN prevents the director from signing any MCA forms, filing annual returns, or acting in the capacity of director in any company. Companies relying on that director for statutory filings, including annual compliance requirements, may also face cascading compliance failures.

The penalty for late filing or DIN reactivation is Rs 5,000, as notified under the Companies (Registration Offices and Fees) Amendment Rules, 2026, published in the Official Gazette on 21 April 2026. This replaces the earlier fee structure and applies uniformly to all late filings and reactivation requests.

DIN Reactivation Process

If a director’s DIN has been deactivated due to non-filing, it can be reactivated by following these steps:

File the DIR-3 KYC Web form with all required details and supporting documents.
Pay the late filing fee of Rs 5,000 through the MCA portal.
Upon successful verification and processing, the DIN is typically reactivated within 24 to 48 hours.
After reactivation, the director can resume all statutory functions, including signing MCA forms and filing returns.

Directors serving as Key Managerial Personnel should be particularly vigilant about timely filing, as DIN deactivation can disrupt critical corporate governance functions. Companies should also integrate DIR-3 KYC deadlines into their broader corporate compliance programme to avoid operational disruptions.

Key Takeaways

DIR-3 KYC is now required once every three consecutive financial years instead of annually, following the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025.
The earlier DIR-3-KYC e-form and DIR-3-KYC-Web have been merged into a single DIR-3 KYC Web form, filed entirely through the MCA V3 portal with OTP-based verification.
The filing deadline is 30 June of the relevant financial year; timely filing incurs no fee.
Non-filing results in DIN deactivation, which blocks all statutory functions of the director.
Late filing or DIN reactivation attracts a penalty of Rs 5,000.
Changes in personal details (mobile, email, address) must be updated within 30 days regardless of the triennial cycle.

Proactive compliance with DIR-3 KYC requirements is essential for maintaining an active DIN and ensuring uninterrupted corporate governance functions.