The Ministry of Corporate Affairs (MCA) has issued Notification G.S.R. 300(E) dated 21 April 2026, amending the Companies (Registration Offices and Fees) Rules, 2014 with respect to filing fees for Form DIR-3 KYC Web. The amendment introduces a revised fee structure aimed at encouraging timely compliance and maintaining accurate director records in the MCA database. 

Background of DIR-3 KYC Compliance

Under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, every individual holding a Director Identification Number (DIN) is required to complete KYC compliance through:

• Form DIR-3 KYC, or

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• DIR-3 KYC Web

Failure to complete KYC within the prescribed timeline results in deactivation of the DIN, restricting the individual from acting as a director or designated partner until reactivation. 

Revised Fee Structure for DIR-3 KYC Web

As per the Companies (Registration Offices and Fees) Amendment Rules, 2026, MCA has substituted Item VII of the Annexure to the 2014 Rules and prescribed the following fee structure:

1. Filing Within Prescribed Due Date – NIL Fee

• Directors filing DIR-3 KYC Web within the timeline specified under Rule 12A(1) will continue to enjoy a Nil filing fee.

• This encourages timely annual compliance and reduces unnecessary penal costs. 

2. Delayed Filing or DIN Reactivation – Rs. 5,000

A fee of Rs. 5,000 will now apply in the following cases:

• Filing after the prescribed due date

• Filing for reactivation of a deactivated DIN

This replaces the earlier approach and significantly increases the financial impact of non-compliance. 

3. Updating Director Details – Rs. 500 Per Filing

The amendment also introduces a fee of Rs. 500 for every subsequent DIR-3 KYC Web filing made for updating changes in director particulars under Rule 12A(2), such as:

• Mobile number

• Email address

• Other permitted KYC updates

Each separate filing for modification will attract the prescribed fee. 

Effective Date of the Amendment

The revised fee structure came into force from the date of publication in the Official Gazette, i.e., 21 April 2026. 

Practical Impact for Companies and Directors

The amendment reflects MCA’s increasing focus on:

• Accurate and updated director records

• Timely KYC compliance

• Improved corporate governance standards

• Reduction in inactive or non-compliant DINs

Companies should ensure that all directors complete KYC formalities within the prescribed timelines to avoid unnecessary penalties and operational disruptions.

Key Takeaways

• Timely DIR-3 KYC Web filing remains free

• Late filing or DIN reactivation now costs Rs. 5,000

• Updating director information through DIR-3 KYC Web costs Rs. 500 per filing

• The amendment is effective from 21 April 2026

Directors and companies should proactively monitor compliance deadlines and maintain updated contact details in MCA records to avoid deactivation of DINs and additional costs.

-CS Anand Acharya

Anand Acharya & Associates 

Company Secretarites

Address: First Floor, Market near LIC building, C-15, Govind Nagar, Raipur, Chhattisgarh 492001
Phone: 091117 99837

Website: anandacharyaassociates.in