1When did you get your DIN?

Date on which mobile number / email ID / residential address changed

Based on the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (effective 31 March 2026) and MCA's illustrative clarifications on the triennial filing cycle. Not a substitute for professional advice.


What Changed: DIN KYC is No Longer an Annual Filing

On 31st December 2025, the Ministry of Corporate Affairs (MCA) notified the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, vide G.S.R. 943(E). These rules amend the Companies (Appointment and Qualification of Directors) Rules, 2014, and come into force on 31st March 2026.

The headline change is to Rule 12A, which governs KYC of Director Identification Number (DIN) holders. For years, every DIN holder had to file Form DIR-3-KYC or the DIR-3-KYC-WEB service every single financial year by 30th September. That has now changed.

Old Rule 12A (up to 30 March 2026)

Every individual holding a DIN as on 31st March of a financial year had to file KYC particulars, in e-Form DIR-3-KYC or the web service DIR-3-KYC-WEB (as applicable), every year, within the time prescribed.

New Rule 12A (from 31 March 2026)

Two separate obligations now exist:

  1. Periodic KYC (Rule 12A(1)) — Every individual holding a DIN as on 31st March of a financial year must file KYC in the newly consolidated Form No. DIR-3-KYC-Web, on or before 30th June of the year immediately following every third consecutive financial year. In effect, this is now a once-in-three-years compliance instead of an annual one.

  2. Event-based update (Rule 12A(2)) — If a DIN holder’s personal mobile number, email address, or residential address changes, Form No. DIR-3-KYC-Web must still be filed within 30 days of that change, along with the fee prescribed under the Companies (Registration Offices and Fees) Rules, 2014. This obligation is independent of the 3-year cycle.

Other Notable Changes in the Amendment

AreaChange
FormThe separate e-Form DIR-3-KYC and web service DIR-3-KYC-WEB are merged into a single Form No. DIR-3-KYC-Web (Annexure substituted)
Regional Director references“Regional Director (Northern Region), Noida” under Rule 11 is replaced with “Regional Director, Northern Region Directorate-I”
Rule 11(2)/(3) wordingReferences to filing “within stipulated time” are simplified to filing “in accordance with Rule 12A”
Effective date31st March 2026

Certifying Professionals

The revamped Form DIR-3-KYC-Web continues to require certification by a practicing professional — a Chartered Accountant, Cost Accountant, or Company Secretary in whole-time practice — who must certify having verified the particulars from the company/applicant’s original or certified records, and remains liable under Section 448 of the Companies Act, 2013 for wrong certification.

How the 3-Year Cycle Actually Works: MCA’s Illustrations

MCA has since clarified the mechanics of the triennial cycle with worked examples. Here’s what they establish:

  • DIN allotted during FY 2025-26 (i.e. between 1 April 2025 and 31 March 2026): the first DIR-3-KYC-Web filing under the new cycle is due between April and June 2029.

  • DIN allotted on or before 31 March 2025, with an unbroken annual KYC filing history: no filing is required for FY 2026-27 or FY 2027-28. The first filing under the new cycle is due between April and June 2028 — this applies uniformly to all such directors regardless of exactly when their DIN was originally allotted, since they were continuously compliant under the old annual regime through FY 2024-25.

  • A change in particulars during the cycle does not reset the clock. For example, a DIN allotted on 1 January 2026 (within FY 2025-26) still has its regular cycle due in April–June 2029, even if the director separately files DIR-3-KYC-Web in FY 2027-28 to update a mobile number, email, or address. The event-based filing and the regular 3-year cycle run independently.

In short: the 3-year clock is anchored to the financial year in which the DIN was allotted (with FY 2024-25 acting as the common base year for everyone who already held a DIN and stayed compliant before the rule changed) — and only a fresh allotment, not a particulars update, moves that anchor.


Frequently Asked Questions

Is annual DIR-3-KYC filing still required after 31 March 2026? No. From 31 March 2026, regular KYC filing for DIN holders moves from an annual requirement to once every three consecutive financial years, under the substituted Rule 12A(1).

Do I still need to file anything if my mobile number, email, or address changes? Yes. Rule 12A(2) requires you to file Form DIR-3-KYC-Web within 30 days of any change to your personal mobile number, email address, or residential address — regardless of where you are in the 3-year cycle.

If I file DIR-3-KYC-Web to update my mobile number or address, does that reset my 3-year cycle? No. MCA’s illustrations confirm that an event-based filing to update particulars runs independently of the regular triennial cycle — it does not push out or reset your next scheduled due date.

My DIN was allotted several years ago and I’ve filed KYC every year. When is my next filing due? If you’ve stayed compliant through FY 2024-25 (the filing due 30 September 2025), your next filing under the new triennial cycle is due between April and June 2028, regardless of your original DIN allotment year.

Has the DIR-3-KYC form changed? Yes. The earlier e-Form DIR-3-KYC and the DIR-3-KYC-WEB service are consolidated into a single Form No. DIR-3-KYC-Web, substituted in the Annexure to the Rules.

Who can certify Form DIR-3-KYC-Web? A Chartered Accountant, Cost Accountant, or Company Secretary, each in whole-time practice, continues to certify the form, and remains liable under Section 448 of the Companies Act, 2013 for incorrect certification.

What is the source of this change? The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, notified by the Ministry of Corporate Affairs vide G.S.R. 943(E) dated 31st December 2025, effective 31st March 2026.