MCA Revises DIR-3 KYC 2026: Complete Guide for Directors

MCA Revises DIR-3 KYC 2026: Complete Guide for Directors

The Ministry of Corporate Affairs has notified the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, with an aim to simplify regulatory framework and enhance ease of compliance for Directors.

OBJECTIVE BEHIND THE AMENDMENT:

1. DIR-3 KYC require to file every year without any changes in the details of the director to reduce repetitive filings this amendment introduced.
2. Ease of ding business by reducing annual compliance requirements.
3. MCA has introduced event based filing i.e within 30 days from the date of change to ensure MCA data is accurate and up-to-date.
4. By introducing this amendment, now MCA can track active and inactive status of director.
5. Provide relief to genuine directors with no changes in their details. Which reduce compliance burden.

KEY HIGHLIGHTS OF THE AMENDMENT:

1. Every Individual who holds a Director Identification Number as on the 31^st March of a financial year, shall file KYC intimation in Form No. DIR-3 KYC Web to the Central Government on or before the 30^th June of the immediately following every third consecutive financial year.
2. Every individual holding a Director Identification Number shall, in the event of change in his personal mobile number, email address or residential address, submit Form No. DIR-3 KYC Web within a period of thirty days of such change along with fee as provided under the Companies (Registration Offices and Fees) Rules, 2014.
3. Form DIR-3 KYC and DIR-3-KYC-WEB shall be subsitituted by DIR-3 KYC WEB.
4. These amendment will be applicable from 31^st March 2026.
5. All directors who have completed their KYC till date are covered under the new provisions and accordingly their next KYC filing would be due by 30^thJune, 2028. The directors who have not submitted their KYC Form so far may continue to get their DINs re-activated as per existing provisions till 31^st March, 2026.

KYC FORM REQUIREMENT:

1. The revised simpler  KYC Form can be used for various purposes  viz (i) KYC compliance, (ii) updation of mobile number, (iii) updation of email address, (iv) updation of residential address and (v) re-activation of DIN.
2. The verification (through digital signature) by DIN holder/director and certification (through digital signature) by the professional during KYC filing process would be required only if the KYC Form is submitted for updation of mobile number or email address or residential addresses.

ILLUSTRATIONS:

1. Where a director has already filed DIR-3 KYC for 2024-25 then in such case the DIN is in active status as on 31^st March 2026. Accordingly, the next due date for filing DIR-3 KYC will be on or before 30^th June 2028.
2. When a director has not filed DIR-3 KYC for2024-25 and DIN status is deactivated as on 31^st March 2026 then director may apply to reactivate DIN by paying fees of 5000. Thereafter such director will fall under revised farmework.
3. If a director changes his/her mobile number on 25th September 2026, the DIR-3 KYC shall be filed on or before 24th October 2026, irrespective of the three-year cycle.
4. Where a DIN is allotted to an individual on or after 1st April 2026, the first DIR-3 KYC shall be required to be filed after completion of three financial years from the end of the financial year in which the DIN is allotted.

PENALTY FOR NON-COMPLIANCE:

1. DIN will be deactivated
2. Re-activation of DIN require 5000 fees

As a Practicing Company Secretary, we assist in DIR-3 KYC filings, DIN reactivation, advisory on amended provisions, event-based compliance, and end-to-end regulatory support to ensure seamless MCA compliance.

For Reference Offical Notification no. G.S.R 943 (E) dated 31^st December, 2025