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The Ministry of Corporate Affairs has replaced the annual KYC filing requirement for holders of a Director Identification Number, or DIN, with a filing cycle that runs once every three consecutive financial years.

The change was notified on 31 December 2025 and took effect on 31 March 2026. It reduces the frequency of routine filing, but it does not allow directors to wait three years before reporting certain changes to their personal details.

What changed under Rule 12A

Under the substituted Rule 12A, every individual who holds a DIN on 31 March of a financial year must file the KYC intimation in Form DIR-3 KYC Web by 30 June following every third consecutive financial year.

The Gazette notification, G.S.R. 943(E), replaces the earlier annual system and substitutes the relevant forms.

The rule applies to DIN holders, including those who are disqualified under the Companies Act, 2013.

What still has to be updated within 30 days

The three-year cycle applies to routine KYC. A separate event-based requirement still applies when a director changes a personal mobile number, email address, permanent residential address or present residential address.

Rule 12A requires those changes to be reported within 30 days.

In an official clarification issued on 1 January 2026, the ministry said filings for these changes would require the director’s digital signature and professional certification. Directors and advisers should check the current MCA portal instructions before filing.

When is the next routine KYC due?

The ministry’s January clarification said DIN holders who had completed their KYC by the transition point would next need to make the routine filing by 30 June 2028.

That date should not be treated as universal. A director’s next obligation depends on the person’s filing history, DIN status and position in the three-year cycle.

The ministry also said previous non-filers could use the earlier reactivation process only until 31 March 2026, a transition date that has now passed.

What the revised form and fee schedule cover

The revised framework covers:

  • routine KYC compliance;
  • updating a personal mobile number;
  • updating an email address;
  • updating a permanent or present residential address;
  • reactivating a DIN.

Under Gazette notification, G.S.R. 300(E), dated 21 April 2026, timely routine filing carries no fee. Late filing or reactivation carries a fee of ₹5,000, while an event-based change filing carries a fee of ₹500.

What directors should take from the change

The shift removes two routine filings from each three-year cycle for compliant DIN holders.

It does not remove the duty to keep key contact and address details current, and it does not eliminate consequences for missing an applicable deadline.

Directors should verify their DIN status, last completed KYC and current MCA portal instructions rather than relying only on a general calendar date.

This article provides general information about the notified rule and is not legal or professional compliance advice.