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✓ Updated for FY 2026-27kyc

DIR-3 KYC Due Date & Penalty Calculator (FY 2026-27) — Triennial Rules

Determine your triennial routine KYC cycle (Rule 12A(1)), 30-day event-based change rules (Rule 12A(2)), and G.S.R. 300(E) fee schedule (₹0 on-time / ₹500 change / ₹5,000 reactivation) on MCA21 V3.

📅 Due: 30th June of every 3rd Financial Year (or within 30 days of change in details)
⚖️ Penalty: NIL on-time; ₹500 for change update; ₹5,000 for late / DIN reactivation
📋 Under: Rule 12A(1) & 12A(2), Companies (Appointment and Qualification of Directors) Rules, 2014 (G.S.R. 943(E))
⚡ Fast Statutory Summary • G.S.R. 943(E) & G.S.R. 300(E)

Form DIR-3 KYC Web is the statutory return governed by Rule 12A of the Appointment of Directors Rules. Effective 31 March 2026, routine filing is triennial (every 3 consecutive financial years) due on 30 June with ₹0 fee. Changes in mobile, email, or address require filing within 30 days (₹500 fee). Delayed filings or DIN reactivation require a flat ₹5,000 fee.

✓ Routine Triennial KYC: ₹0 (NIL)•✓ 30-Day Change Rule: ₹500 Fee•✓ DIN Reactivation: ₹5,000 Flat
DIR-3 KYC Master Engine • G.S.R. 943(E) & G.S.R. 300(E)

Director KYC Due Date & Penalty Determinant

Triennial cycle checker (Rule 12A(1)), 30-day event-based change tracker (Rule 12A(2)), and STP DIN reactivation calculator for MCA21 V3.

Rule 12A(1) Anchor

The triennial cycle is anchored strictly to the financial year of DIN allotment, NOT to the date of last filing.

Or Exact Allotment Date:
MCA21 e-Challan FeeACTIVE
₹0Flat Statutory Fee

Item VII, Annexure, Companies (Registration Offices and Fees) Rules, 2014 (G.S.R. 300(E))

Routine Triennial Fee:₹0 (Not Due)
Total Payable:₹0
Next Routine Triennial Window:April – 30 June 2028
Statutory Due Date:30 June 2028
Required in FY 2026-27?:NO (Compliant)
Mandatory CA / CS / CMA Certification

Every Form DIR-3 KYC Web requires digital certification by a practicing professional under Sections 448 & 449.

Statutory Triennial KYC Roadmap (Rule 12A(1))

How the 3-consecutive-year cycle operates from DIN allotment under the G.S.R. 943(E) substituted framework.

Phase 1 • Year 0
DIN Allotment

Allotment by Central Government under Section 154 anchors the 3-year clock.

Phase 2 • Years 1 to 3
3 Consecutive FYs

No routine filing required during the 3-year block unless phone/email/address changes.

Phase 3 • Compliance Window
April to 30 June

File Form DIR-3 KYC Web on or before 30 June with ₹0 government fee.

Phase 4 • Default Trigger
1 July Onwards

DIN auto-deactivated by MCA system. Reactivation requires flat ₹5,000 fee on STP.

The #1 Misconception: The Non-Reset Trap

Under Rule 12A(2), filing a change-based update for your mobile number or address keeps your contact records current with the ROC, but does NOT reset or postpone your 3-year triennial cycle.

Practical Illustration: If your DIN was allotted in FY 2025-26, your next routine KYC is due in April–June 2029. If you update your mobile in 2027, your next routine KYC is still due in 2029 (NOT extended to 2030).

DIN Deactivation vs Section 164 Disqualification

DIN deactivation is a temporary procedural block curable instantly by paying ₹5,000 on MCA V3. In contrast, Section 164(2) disqualification bars directorship across all Indian companies for 5 years and requires High Court writ relief.

The Cascading Danger: Leaving a DIN deactivated blocks the company from filing its AOC-4 and MGT-7. If that blockage lasts 3 continuous years, it triggers Section 164(2) disqualification for all directors!

📌Key Facts

  • Filed ByIndividual DIN Holders (Active & Disqualified), Company Directors, Designated Partners (LLP)
  • Due Date30th June of every 3rd Financial Year (or within 30 days of change in details)
  • Section ReferenceRule 12A(1) & 12A(2), Companies (Appointment and Qualification of Directors) Rules, 2014 (G.S.R. 943(E))
  • Concessional Fee Applies?No

📊Fee Schedule

This form uses a nil fee structure. See calculator above for exact values.

What is DIR-3 KYC?

Form DIR-3 KYC Web is the unified electronic return prescribed under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Effective 31 March 2026 via MCA Notification G.S.R. 943(E), the MCA merged the legacy DIR-3 KYC e-form and web service into a single web form and transitioned corporate India from an annual filing obligation to a triennial (every 3 consecutive financial years) compliance cycle.

The return verifies director identity, mobile number, email address, residential address, and active DIN status across the MCA21 database to prevent fraudulent appointments and maintain statutory transparency.

Who Must File DIR-3 KYC?

Every individual who has been allotted a Director Identification Number (DIN) on or before the 31st of March of a financial year must comply with Rule 12A. This obligation attaches to the DIN itself, meaning it applies regardless of whether the individual is actively serving on a board, is currently inactive, or has been disqualified under Section 164.

Exemption: Only DIN holders who have validly surrendered their DIN under Section 153 or whose DIN has been officially cancelled by the Central Government are exempt.

DIR-3 KYC Due Date & Timeline

Under G.S.R. 943(E), compliance operates under two distinct statutory tracks:

  1. Track 1 — Routine Triennial KYC (Rule 12A(1)): Due once every 3 consecutive financial years, on or before 30th June of the applicable year. The cycle is anchored strictly to the financial year of DIN allotment. For example, directors holding DINs prior to 31 March 2025 who filed for FY 2025-26 are next due in April – June 2028.
  2. Track 2 — Event-Based Updates (Rule 12A(2)): Any change in mobile number, email address, or residential address must be filed within 30 days of the change with a fee of ₹500. Crucially, filing a change update does NOT reset or extend the 3-year triennial cycle.

Consequences of Late Filing DIR-3 KYC

Failing to file Form DIR-3 KYC Web carries immediate operational and legal consequences:

  • Immediate DIN Deactivation: On 1st July following the due date, the MCA21 system automatically marks the DIN as "Deactivated due to non-filing of DIR-3 KYC".
  • Complete Filing Freeze: A deactivated DIN cannot sign any MCA form digitally and blocks the company from filing its mandatory Annual Returns (MGT-7/7A) and Financial Statements (AOC-4).
  • Flat Reactivation Fee of ₹5,000: Reactivation requires submitting Form DIR-3 KYC Web along with a flat ₹5,000 fee prescribed under G.S.R. 300(E). Approvals are processed on Straight-Through-Process (STP) basis.
  • Cascading Disqualification Risk (Section 164(2)): If unfiled company returns accumulate for 3 continuous financial years due to a director's deactivated DIN, all board members face statutory 5-year disqualification across all Indian entities.
  • False Statement Sanctions (Sections 448 & 449): Certifying false or manipulated contact details exposes both the director and the certifying CA/CS/CMA to criminal prosecution and up to 3 years imprisonment.

📅 Master Schedule: Triennial Routine KYC Cycle (Rule 12A(1))

Routine KYC is anchored strictly to the financial year of DIN allotment under G.S.R. 943(E). Directors who filed for FY 2025-26 have no routine filing due until 2028.

DIN Allotment PeriodCompliance BlockFiling Due in FY 2026-27?Next Routine Due WindowStatutory DeadlineOn-Time Fee
Allotted on or before 31 March 2025FY 2025-26 to FY 2027-28NO (Compliant)April – 30 June 202830 June 2028₹0 (NIL)
Allotted during FY 2025-26 (1 Apr 25 – 31 Mar 26)FY 2026-27 to FY 2028-29NO (Compliant)April – 30 June 202930 June 2029₹0 (NIL)
Allotted during FY 2026-27 (Current FY)FY 2027-28 to FY 2029-30NO (Compliant)April – 30 June 203030 June 2030₹0 (NIL)
Prior Default (DIN Deactivated)Pre-2026 Annual DefaultsYES (Immediate)Immediate STP FilingOverdue₹5,000

💰 Statutory Fee Schedule: Form DIR-3 KYC Web (G.S.R. 300(E), Item VII)

Substituted by G.S.R. 300(E) effective 21 April 2026. Fees are flat and do NOT compound per day.

Filing ScenarioStatutory AuthorityTrigger / Compliance WindowGovernment FeeDelay / Compounding Impact
Routine Triennial KYCRule 12A(1)April 1 to June 30 of due year₹0 (NIL)Zero additional fee if filed within window.
Event-Based UpdateRule 12A(2)Within 30 days of contact/address change₹500 per filingFlat fee. Does NOT reset or extend 3-year clock.
Delayed Filing / DIN ReactivationItem VII, AnnexureFiled after 30 June or for deactivated DIN₹5,000 flatNon-compounding flat fee. STP auto-approval.

⚖️ Old Annual Regime vs New Triennial Regime Comparison

Comparison of the pre-31 March 2026 framework with the new G.S.R. 943(E) and G.S.R. 300(E) regulations.

Regulatory ParameterOld Regime (Pre-31 March 2026)New Triennial Regime (Post-31 March 2026)
Filing FrequencyEvery Financial Year (Annual)Once every 3 consecutive Financial Years
Routine Due Date30th September annually30th June of the year following third FY
Form StructureTwo forms: DIR-3 KYC (e-form) & DIR-3 KYC-WebSingle Form: DIR-3 KYC Web (Unified)
Altered ParticularsUpdated in annual e-form cycleMandatory filing within 30 days (Rule 12A(2))
Effect of Update on ClockN/A (Annual)Does NOT reset the 3-year triennial cycle
On-Time Filing Fee₹0 (NIL)₹0 (NIL)
Change Update FeeStandard filing fee₹500 per filing (Item VII)
Late / Reactivation Fee₹5,000 flat fee₹5,000 flat fee (Item VII)
Pending Draft FormsCould be resumedAuto-cancelled as on 31 March 2026

🛡️ DIN Deactivation vs Director Disqualification (Section 164)

Understanding the legal differences between a procedural KYC deactivation and a substantive statutory disqualification.

AspectDIN Deactivation (KYC Default)Director Disqualification (Section 164(2))
Trigger / CauseNon-filing of Form DIR-3 KYC Web by 30 June.Company failure to file Financial Statements or Annual Returns for 3 continuous years.
Direct ImpactCannot sign MCA forms; cannot be appointed to new boards.Cannot act as director in ANY company for 5 years; must vacate all board seats (Sec 167).
Remedy / CurePay ₹5,000 fee on MCA V3 → Auto-reactivated via STP.Cannot be cured by paying a fee; requires High Court writ petition or NCLT compounding.
MCA Portal Status"Deactivated due to non-filing of DIR-3 KYC""Disqualified under Section 164(2)"
The Cascading RiskDanger: A deactivated DIN blocks the company from filing Form AOC-4/MGT-7. If that blockage continues for 3 continuous financial years, it directly causes Section 164(2) Disqualification for ALL directors on the board!

📝 Step-by-Step Filing Checklist: Form DIR-3 KYC Web on MCA21 V3

Follow this 6-step compliance protocol for seamless Straight-Through-Processing (STP) auto-approval.

Step #Stage on MCA V3Required Action & PrerequisitesStatutory Verification
Step 1Portal AuthenticationLog into MCA21 V3 portal with Registered / Business User credentials.Access MCA Services → DIR-3 KYC Web.
Step 2DIN Data RetrievalEnter the 8-digit DIN. System auto-populates name, father's name, and DOB.Cross-verify against PAN records.
Step 3Dual OTP VerificationGenerate OTPs to active Indian Mobile number and personal Email ID.Both OTPs must be submitted within validity window.
Step 4Attachments & Address ProofUpload self-attested PAN card and residential address proof (Aadhaar/utility bill ≤ 2 mos).Mandatory for address updates or routine verification.
Step 5Digital SignaturesAttach Class 3 DSC of DIN holder + DSC of certifying CA, CS, or CMA in practice.Sections 448 & 449 liability applies.
Step 6Payment & STP Auto-ApprovalPay challan (₹0 / ₹500 / ₹5,000) via Bharatkosh online gateway.Instant STP approval. DIN marked Active immediately.

Fee Calculation Example

Scenario 1: Active Director (DIN allotted June 2024, KYC filed for FY 2025-26)

  • Filing obligation in FY 2026-27: None (Compliant)
  • Next Triennial Compliance Window: April – 30 June 2028
  • Government Fee Payable: ₹0 (NIL)

Scenario 2: Director Changes Residential Address in August 2026

  • Statutory Rule: Rule 12A(2) (Event-based update)
  • Statutory Deadline: Within 30 days of relocation
  • Government Fee Payable (Item VII): ₹500 flat
  • Impact on Triennial Clock: None (Next routine KYC remains due in April–June 2028).

Scenario 3: Director Missed Previous Filings (DIN Deactivated)

  • Action Required: Immediate filing of Form DIR-3 KYC Web
  • Statutory Fee Payable (G.S.R. 300(E)): ₹5,000 flat fee
  • Approval Mode: Automatic reactivation via MCA21 V3 STP

Frequently Asked Questions

What is the new Triennial DIR-3 KYC regime under G.S.R. 943(E)?

By notification G.S.R. 943(E) dated 31 December 2025 (effective 31 March 2026), the MCA replaced the old annual September filing with a triennial (every 3 consecutive financial years) filing cycle. Routine KYC is now due on or before 30 June of the year following every third financial year. Additionally, the old e-form and web service have been unified into a single Form DIR-3 KYC Web.

Do I need to file DIR-3 KYC in FY 2026-27 if I filed in FY 2025-26?

No. For directors who held a DIN on or before 31 March 2025 and completed their KYC for FY 2025-26, no routine filing is required in FY 2026-27. Under the transitional triennial rules, your next routine KYC compliance window will open in April – June 2028. You only need to file in FY 2026-27 if your mobile number, email, or address changes.

How is the triennial 3-year cycle calculated for new DIN allotments?

The cycle is anchored strictly to the financial year in which the DIN was allotted (NOT the date of last filing). A DIN allotted during FY 2025-26 is due in April–June 2029. A DIN allotted during FY 2026-27 is due in April–June 2030.

What is the 30-day event-based update rule under Rule 12A(2)?

Under Rule 12A(2), whenever there is any change in personal particulars (mobile number, email address, residential address, nationality, or PAN details), the DIN holder MUST file Form DIR-3 KYC Web within 30 days of such change, accompanied by a fee of ₹500.

Does filing an event-based update reset or extend the 3-year triennial cycle?

No. This is the single biggest misconception. Filing a change update under Rule 12A(2) keeps your contact details current, but DOES NOT reset or postpone the 3-year clock. Your next routine triennial KYC remains strictly anchored to your original DIN allotment year.

What is the government fee schedule for Form DIR-3 KYC Web under G.S.R. 300(E)?

Under G.S.R. 300(E) dated 21 April 2026 (Item VII of Fees Rules Annexure): (1) Routine triennial filing on time: ₹0 (NIL); (2) Event-based update under Rule 12A(2): ₹500 per filing; (3) Delayed routine filing or DIN reactivation: Flat ₹5,000 fee.

Does the ₹5,000 late fee compound with days or months of delay?

No. Unlike Form AOC-4 (which charges ₹100 per day without limit) or Table B multiplier forms (DPT-3/ADT-1), the ₹5,000 fee for DIR-3 KYC is a flat, non-compounding fee. Whether you file 1 day late or 4 years late, the portal fee is ₹5,000.

What are the legal consequences if my DIN is deactivated for non-filing?

A deactivated DIN cannot be used to sign any electronic form on MCA V3, and the individual cannot be appointed to any new board. More critically, one deactivated DIN can freeze the entire filing pipeline of a company, preventing it from filing annual returns (MGT-7) and financial statements (AOC-4).

Can DIN deactivation lead to Section 164(2) director disqualification?

Yes, through a dangerous cascading effect. While KYC non-filing does not directly trigger disqualification, a deactivated DIN prevents the company from submitting annual returns. If the company fails to file financial statements or annual returns for continuous 3 years as a result, ALL directors face automatic 5-year disqualification under Section 164(2).

Is professional certification by CA/CS/CMA mandatory for DIR-3 KYC Web?

Yes. Every Form DIR-3 KYC Web must be digitally signed by the DIN holder and certified by a practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA). Providing false statements attracts criminal liability and up to 3 years imprisonment under Sections 448 and 449 of the Companies Act, 2013.

Often filed together with:

DIR-12— Director ChangesAOC-4— Financial StatementsMGT-7— Annual Return

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