MCA Notifies Revised Fees for DIR-3 KYC Web Filing (2026 Amendment)

The Ministry of Corporate Affairs (MCA) has introduced a significant change in the fee structure for DIR-3 KYC Web filings through Notification G.S.R. 300(E) dated 21 April 2026.

Background of the Amendment

The amendment has been issued under the Companies (Registration Offices and Fees) Amendment Rules, 2026, modifying the Companies (Registration Offices and Fees) Rules, 2014. It specifically revises the fee structure for Form DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.

The new rules came into effect from the date of publication in the Official Gazette, i.e., 21 April 2026.

Revised Fee Structure

The MCA has introduced a three-tier fee model for DIR-3 KYC Web filings:

• Filing within due date
  • Fee: NIL
  • Directors completing KYC within the prescribed timeline continue to enjoy free filing.
• Delayed filing or DIN reactivation
  • Fee: ₹5,000
  • Applicable where:
    • KYC is filed after the due date, or
    • DIN has been deactivated due to non-filing and requires reactivation.
• Filing for updating changes
  • Fee: ₹500 per filing
  • Applicable for any subsequent updates in director details through DIR-3 KYC Web.

Key Takeaways for Directors and Companies

• Strong push for timely compliance
  The introduction of a ₹5,000 fee acts as a deterrent against delays and non-compliance.
• Cost for data updates
  Even minor updates to director details will now attract a ₹500 fee per filing.
• Focus on data accuracy
  The amendment emphasizes maintaining updated and accurate director information in MCA records.
• No grace period specified
  The revised fees apply immediately from the notification date without any transition relief.

Practical Implications

• Directors should track due dates carefully to avoid substantial penalties.
• Companies must ensure periodic verification of director details to minimize repeated filings.
• Professionals should advise clients to complete KYC within timelines and consolidate updates where possible.

Conclusion

The MCA’s revised fee structure for DIR-3 KYC Web filings is a clear move towards stricter compliance and better governance. While timely filings remain cost-free, delays and frequent updates now carry financial implications, making proactive compliance essential.

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