The Ministry of Corporate Affairs (MCA) has issued Notification No. G.S.R. 300(E) dated 21 April 2026, amending the Companies (Registration Offices and Fees) Rules, 2014. The amendment revises the fee structure for DIR-3 KYC Web filings, reinforcing the importance of timely compliance by directors.

📌 Background of DIR-3 KYC Compliance

Under the provisions of the Companies Act, 2013, every individual holding a Director Identification Number (DIN) is required to complete annual KYC compliance through:

• Form DIR-3 KYC (for detailed filing), or

• DIR-3 KYC Web (for OTP-based verification)

Failure to comply leads to deactivation of DIN, restricting the individual from acting as a director.

🆕 Key Amendments Introduced

As per MCA Notification G.S.R. 300(E) dated 21-04-2026, the following fee structure has been revised:

1. Filing Within Due Date

• Fee: NIL

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• Directors completing DIR-3 KYC Web within the prescribed timeline will continue to enjoy no filing fee.

2. Delayed Filing / DIN Reactivation

• Fee: ₹5,000

• Applicable where:

  • DIR-3 KYC is not filed within the due date

  • DIN is deactivated and requires reactivation

3. Subsequent Changes in Director Details

• Fee: ₹500 per filing

• Applicable for:

  • Updating personal details such as mobile number, email ID, or address after initial KYC filing

⚙️ Practical Implications

For Directors

• Strong incentive to complete KYC before due date

• Avoid substantial penalty of ₹5,000 for delay

For Companies

• Ensures all directors maintain active DIN status

• Prevents compliance disruptions in filings such as:

  • Annual returns

  • Board resolutions

  • ROC filings

For Professionals

• Increased responsibility to monitor KYC compliance timelines for clients

🎯 Objective of the Amendment

The revised fee structure aims to:

• Promote timely compliance

• Maintain accurate and updated director database

• Reduce cases of inactive or non-compliant DINs

⚠️ Important Points to Note

• DIR-3 KYC is a mandatory annual compliance

• Non-filing results in DIN deactivation with “Deactivated due to non-filing of DIR-3 KYC” status

• Reactivation is only possible after payment of ₹5,000 fee

📝 Conclusion

The MCA’s revision in DIR-3 KYC Web filing fees is a clear move toward strengthening compliance discipline among directors. While timely filing remains cost-free, delays now attract significant penalties, making it crucial for directors and companies to adhere to deadlines.

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