DIR-3 KYC Filing Now Required Once Every Three Years

The Ministry of Corporate Affairs (MCA) has introduced a significant change to DIR-3 KYC compliance, easing the annual filing burden for company directors. The revised rule will be effective from 31 March 2026.

Key Changes in DIR-3 KYC Compliance

• Reduced Filing Frequency
  Directors are now required to file DIR-3 KYC once every three consecutive financial years, instead of annually.
• Revised Due Date
  The due date for filing will be 30 June of the immediately following third financial year.
• Mandatory Update of Changes
  Any changes in the following must be updated within 30 days using DIR-3 KYC Web:
  • Mobile number
  • Email ID
  • Residential address

Practical Implications for Directors

• Reduced compliance burden and fewer annual filings
• Need for timely tracking of the three-year cycle
• Immediate action required in case of any personal detail changes
• Non-compliance may still attract penalties and DIN deactivation

Legal Backing and Sources

• Ministry of Corporate Affairs (MCA) Notification (2026)
• Companies Act, 2013 – Director Identification Number (DIN) provisions
• MCA DIR-3 KYC Filing Guidelines and FAQs

Conclusion

This change simplifies compliance for directors while ensuring updated records with the MCA. Directors should maintain proper records and monitor deadlines to avoid penalties.

For expert guidance on this topic, contact your tax professional today.