Tax Consultant
1878 Points
Posted on 15 September 2026
DIR-3 KYC key changes from March 2026 that affect the September 30 deadline:
FREQUENCY CHANGE: DIR-3 KYC is now TRIENNIAL (every 3 years), no longer annual. Rule 12A of the Companies (Appointment and Qualification of Directors) Rules was amended, effective March 31, 2026.
WHO MUST FILE BEFORE SEPTEMBER 30, 2026:
- DIN holders who have NEVER filed DIR-3 KYC
- DIN holders whose last filing was in FY 2023-24 or earlier (i.e. 3+ years ago)
- Directors with changed personal contact details (mobile/email)
TWO FORM OPTIONS:
- DIR-3 KYC Web: For directors who filed previously and have the SAME email and mobile on MCA records. OTP-based, no DSC required.
- DIR-3 KYC (full form): For first-time filers or those with changed email/mobile. DSC required.
CRITICAL: The OTP is sent to the PERSONAL mobile and email registered with MCA, not company contact details. Verify your personal contact details in your MCA profile before filing.
PENALTY: Rs 5,000 for filing after September 30. DIN is deactivated until fee is paid and form is filed. A deactivated DIN means the director cannot sign any MCA form - this blocks all company filings.
For the DIR-3 KYC Web vs full form decision and the complete ROC compliance calendar for FY 2026-27, this [ROC compliance checklist for private limited companies](https://taxgarden.in/blog/roc-compliance-private-limited-company-checklist-2026) covers the KYC procedure and MCA annual filing obligations.