DIR-3 KYC shifts to 3-year cycle from 31 March 2026
The MCA has amended Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 to move DIR-3 KYC filing from annual to once every three financial years, effective 31 March 2026. The due date shifts from 30 September to 30 June of the third financial year after your last filing.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 (as amended) — Effective: 31 March 2026. Source: MCA)) notification (verify on mca).gov.in). Last reviewed by CA Harun Raaj: August 2026.
For years, every DIN holder marked one date in the diary: 30 September, the annual deadline for DIR-3 KYC filing. Miss it and the DIN would be deactivated. That annual rhythm has ended. The MCA has amended Rule 12A to move Director KYC from a yearly obligation to a triennial (once-every-three-financial-years) cycle, effective 31 March 2026.
This change does not eliminate the filing — it extends the gap between filings and resets the due date. For most DIN holders, the practical effect is relief from annual compliance; for those managing multiple directorships or changes in particulars, it requires careful tracking to avoid the penalty of deactivation.
What has changed
Key point: DIR-3 KYC is now due once every three financial years, not annually, with the due date moving to 30 June in the relevant year.
Which filing mode you use has not changed
Directors still choose between two modes:
- DIR-3 KYC Web — for directors with no change in particulars (name, date of birth, address, email, mobile). This mode uses OTP-based verification and does not require professional certification.
- DIR-3 KYC (e-form) — mandatory for first-time KYC or when any particular has changed (address, phone number, email, employment status). This mode requires certification by a practising Chartered Accountant, Company Secretary, or Cost Accountant (Section 141 of the Companies Act, 2013).
Consequences of missing the deadline remain unchanged
- Non-filing: Your DIN is marked "Deactivated due to non-filing of DIR-3 KYC" and cannot be used for board meetings, voting, or signing documents until reactivated.
- Reactivation: File the overdue DIR-3 KYC along with a late fee of ₹5,000 per DIN.
- Disqualified directors: If you are disqualified under Section 164(2) of the Companies Act, 2013, KYC does not remove the disqualification — but it must still be filed to keep your record current with the MCA.
Three practical traps in the new cycle
1. Longer gaps are easier to forget. An annual deadline is a calendar constant; a three-year cycle requires active tracking. Set a calendar reminder on the anniversary of your last filing — not on a fixed date.
2. Any change in particulars resets you to the certified e-form. A new mobile number, email address, or change of residential address means you cannot use the simple Web mode for your next filing. This certification step takes longer and requires a licensed professional. Plan for this if you move house or change contact details.
3. The transition year depends on your last filing date, not the effective date. If you filed DIR-3 KYC in September 2025, your next filing is not "three years from now" in a fixed calendar year — it is three financial years from that filing. Map each DIN's individual next-due date; do not assume all directors are due in the same year.
How to track your due dates
Your next DIR-3 KYC due date = three full financial years after your last valid filing, due on or before 30 June of that third year.
Example: If you filed DIR-3 KYC on 15 September 2025 (in FY 2025-26):
- FY 2025-26: filing year
- FY 2026-27: first cycle year (no filing)
- FY 2027-28: second cycle year (no filing)
- FY 2028-29: third cycle year — due by 30 June 2028
This structure applies individually to each DIN; directors on multiple boards will have separate timelines if their filings were not synchronised.
I'm CA Harun Raaj, Visakhapatnam. If you hold a DIN or advise directors, reach out to confirm your specific next-due date against the MCA records — a three-year gap is a compliance advantage only if you do not miss it.
Frequently Asked Questions
Is DIR-3 KYC still filed every year after 31 March 2026?+
No. The MCA amended Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 to move DIR-3 KYC to a triennial cycle effective 31 March 2026. After you file valid KYC, your next routine filing is due on or before 30 June of the third financial year thereafter, not every 30 September. The cycle is per-DIN and per-individual, not per-company.
What is the new due date for DIR-3 KYC under the triennial rule?+
The due date is 30 June of the third financial year after your last valid filing. For example, if you filed in September 2025, your next filing is due by 30 June 2028. Under the old annual rule, it was 30 September every year.
Do I still use DIR-3 KYC Web or the e-form under the new rules?+
Yes, both modes remain. Use DIR-3 KYC Web only if there is no change in your particulars (name, address, email, phone, date of birth) — it requires only OTP verification. Use the e-form if it is your first KYC or if any particular has changed; this mode requires certification by a practising CA, CS, or CMA under Section 141 of the Companies Act.
What happens if I miss the 30 June deadline for DIR-3 KYC?+
Your DIN is marked 'Deactivated due to non-filing of DIR-3 KYC' and cannot be used until reactivated. To reactivate, file the overdue DIR-3 KYC along with a late fee of ₹5,000 per DIN.
If I change my address, can I use the Web form for my next DIR-3 KYC filing?+
No. DIR-3 KYC Web is only for cases with no change in particulars. If your address, phone, email, or any other personal detail has changed, you must use the e-form and obtain certification from a practising CA, CS, or CMA.
I am a director in five companies. Do I file DIR-3 KYC separately for each?+
No. DIR-3 KYC is per-DIN per-individual, not per-company. You have one DIN regardless of how many boards you sit on, and one filing covers that individual for the entire three-year cycle.
Does DIR-3 KYC remove a disqualification under Section 164(2)?+
No. If you are disqualified under Section 164(2) of the Companies Act, 2013, KYC does not remove that disqualification. However, you must still file DIR-3 KYC to keep your MCA record current; the disqualification and the KYC filing are separate legal matters.
How do I calculate my next DIR-3 KYC due date if I filed in a different month?+
Count three full financial years forward from your last valid filing, then add the deadline of 30 June of that third year. For example, if you filed on 15 September 2025 (FY 2025-26), the third year is FY 2028-29, and your next due date is 30 June 2028. Track each DIN individually — do not assume all directors are due in the same calendar year.
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