Director KYC is now once in three years: a DIN register for CA firms (next due 30 June 2028, changes within 30 days, ₹500 / ₹5,000 fees)
Short answer (checked 20 Oct 2026): director KYC is no longer a yearly 30 September job. From 31 March 2026, rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 (as substituted by G.S.R. 943(E), 31 Dec 2025) asks every DIN holder to file Form DIR-3 KYC Web once every three financial years, by 30 June. MCA says directors who had already completed KYC are next due by 30 June 2028 (PIB, 1 Jan 2026). What is new and easy to miss: any change in a DIN holder's personal mobile number, email or residential address must be filed within 30 days (rule 12A(2)). Fees under G.S.R. 300(E), 21 Apr 2026: nil if the three-yearly KYC is on time, ₹500 for every change filing, ₹5,000 if late or to re-activate a DIN. This is a starting point, not legal advice. Check the MCA portal before you file.
What you get from this guide: a finished DIN register for your firm: one row per DIN holder across all your company and LLP clients, with the next KYC date, a yes/no check for mobile, email and address, the 30-day "file change by" date and the fee. It comes with a "who is due when" table, a monthly two-minute change check, a collect list and five short client scripts. Copy it into your own sheet. Nothing here needs software.
Who is due when (the table to sort your DIN holders)
| DIN holder's situation | What to file | By when | Govt fee | Source |
|---|---|---|---|---|
| KYC already completed under the old yearly rule, DIN active | DIR-3 KYC Web (purpose: KYC compliance) | 30 June 2028 (a Friday) | Nil if on time | PIB release 2210552 ("next KYC filing would be due by 30th June, 2028"); G.S.R. 300(E) item VII(i) |
| DIN allotted between 1 April 2025 and 31 March 2026, no KYC filed yet | DIR-3 KYC Web | Not spelled out in the PIB note. One published reading of rule 12A(1) gives 30 June 2029. Until you have confirmed it on the MCA portal, diary 30 June 2028 as the earlier possible date | Nil if on time | Rule 12A(1); check the official source |
| DIN allotted on or after 1 April 2026 | DIR-3 KYC Web | 30 June after every third consecutive financial year in which the DIN is held on 31 March; confirm the first date on the MCA portal | Nil if on time | Rule 12A(1); check the official source |
| Mobile number, email or residential address changed (any DIN holder, any time) | DIR-3 KYC Web (purpose: update), signed with the DIN holder's DSC and checked and signed by a practising CA, CS or CMA | Within 30 days of the change, whatever the three-year date | ₹500 for every filing | Rule 12A(2); G.S.R. 300(E) item VII(iii); PIB release (DSC and professional sign-off needed only for updates) |
| Three-yearly KYC missed (filed after 30 June of the due year) | DIR-3 KYC Web | As soon as possible | ₹5,000 | G.S.R. 300(E) item VII(ii) |
| DIN deactivated (for example, yearly KYC not filed under the old rule) | DIR-3 KYC Web (purpose: re-activation of DIN) | Before that person signs or is named in the next filing | ₹5,000 | Rule 11(3) as amended (re-activation only after DIR-3 KYC Web is filed); G.S.R. 300(E) item VII(ii). The old re-activation route ran until 31 March 2026 (PIB) |
The one-line version for clients: "No director KYC this September. The next routine one is by 30 June 2028. But if your phone number, email or home address changes, tell us within a week, because MCA wants it filed within 30 days."
The easy mistakes: (1) keeping the old 30 September reminder in your calendar and sending it to clients; (2) leaving out designated partners of LLP clients and former directors who still hold a DIN: the rule covers every individual who holds a DIN, not only current directors of your clients; (3) waiting for the three-year date to update a new phone number or a house move. The 30-day clock starts from the change.
Why this matters in October: the AOC-4 and MGT-7 run is on, and some clients appointed or re-appointed directors at September AGMs. Check each signing director's DIN status on the MCA portal before the filings, add every new director to the register, and ask about recent moves or new phone numbers in the same message (see the AOC-4 and MGT-7 chase list).
The DIN register (one row per DIN holder)
| DIN | Name (as on PAN) | Client companies / LLPs | DIN status on MCA (date checked) | Last KYC filed (year, SRN) | Next KYC due | Mobile same as MCA? (Y/N) | Email same as MCA? (Y/N) | Address same as MCA? (Y/N) | Date of change | File change by (date + 30 days) | Fee (nil / ₹500 / ₹5,000) | DSC valid till | Filed (SRN, date) | Owner |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DIN 1 (example, not real) | Director A | Client Pvt Ltd; Client LLP | Active, 20 Oct 2026 | FY 2024-25, SRN | 30 Jun 2028 | N | Y | N | 25 Oct 2026 (moved house, new number) | 24 Nov 2026 | ₹500 | Mar 2027 | SRN, 30 Oct 2026 | staff name |
| DIN 2 (example, not real) | Director B | Client Two Pvt Ltd | Deactivated, 20 Oct 2026 | none | Re-activate now | Y | Y | Y | n/a | n/a | ₹5,000 | expired: renew first | staff name |
Put "n/a" where something does not apply, so an empty cell always means "still open". Sort by "File change by" every Monday: anything within 10 days goes to the top of the week's list. One person often sits on several client boards, so keep one row per DIN, not per company, and list the companies in one cell.
Counting the 30 days: count from the date of the change. A director who changes mobile number on 25 October 2026 should be filed by 24 November 2026. Aim for the first week, because the update needs the director's DSC and a professional to check the proof, and an expired DSC can eat a week.
The monthly two-minute change check
- Once a month, in the message you already send for GST or TDS data, add one line: "Any change this month in your personal mobile, email or home address?"
- For every "yes", note the date of the change in the register and the "file change by" date (change date + 30 days).
- Check the DIN holder's DSC expiry the same day. Renew first if it ends within the 30 days.
- Every April, check each DIN's status on the MCA portal and note the date checked in the register.
- When a client appoints a director or admits a designated partner, add the row on the day you file the appointment.
Collect list
- DIN and name exactly as on PAN; PAN (to verify in the form); passport number where the person has one
- Current personal mobile number and personal email (both get an OTP in the form)
- Permanent and present residential address
- Proof of the change for updates: voter ID, passport, driving licence, Aadhaar, bank statement or utility bill (the form accepts these as residential proof)
- A valid DSC of the DIN holder for update filings
- For a deactivated DIN: the reason shown on the MCA portal, and confirmation that the ₹5,000 fee is agreed with the client
Clients ask fewer "is anything due for me?" questions when the dates sit on a one-page calendar with your firm's name on it. Free national dates and a browser .ics builder: free CA due-date calendar tool.
WhatsApp / email script pack
"Is my DIR-3 KYC due?": "Good news: MCA changed the rule this year. Director KYC is now once in three years, and since your KYC was done earlier, the next one is due by 30 June 2028. We have noted it. The only thing you need to do now: tell us if your mobile number, email or home address changes."
Monthly change line: "One quick check for MCA: has your personal mobile number, email or home address changed this month? Reply NO, or send the new details and the date it changed."
Change reported: "Thank you. MCA needs this update filed within 30 days of the change, so by [date]. The government fee is ₹500. We need your DSC and a copy of [proof]. Please send them by [date in the next 5 days] and keep your phone and email handy for the OTPs."
Deactivated DIN: "Your DIN shows as deactivated on the MCA portal. To re-activate it we file DIR-3 KYC Web; the government fee is ₹5,000. Until it is active, filings that need your DIN may get stuck, so please send [items] by [date]."
New director: "Welcome to the board of [company]. We have added your DIN to our register. Your routine KYC comes once every three years and we will remind you. Please tell us within a week if your mobile, email or home address changes."
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If you want branded quarterly packs
The White-Label Client Compliance Calendar for CA Firms (₹999/year) sends four quarterly packs with your firm name on the DOCX, PDF and WhatsApp image, plus national .ics/.xlsx and extension notes. Files are made after checkout (not instant). 14-day refund from when you receive the first pack. Disclosure: that is an Unadhi product. You can use this DIN register without buying anything.
This guide is general information, not legal advice and not an official government publication. Rules and fees can change by notification. Check the MCA portal (mca.gov.in) and the e-Gazette before you file or message clients. Your firm stays responsible for advice to your clients.
Sources to re-check
- Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, G.S.R. 943(E), 31 Dec 2025, in force 31 Mar 2026 (rule 12A substituted: three-yearly KYC by 30 June; changes within 30 days; rule 11(3) re-activation only after DIR-3 KYC Web; new Form DIR-3-KYC-Web with purposes and residential proof list): Gazette copy · mca.gov.in
- PIB, Ministry of Corporate Affairs, 1 Jan 2026, "MCA replaces Annual KYC requirements ... with abridged KYC requirements once in three years" (next KYC due by 30 June 2028 for directors who completed KYC; DSC and professional sign-off only for updates; old re-activation route until 31 Mar 2026): pib.gov.in
- Companies (Registration Offices and Fees) Amendment Rules, 2026, G.S.R. 300(E), 21 Apr 2026 (Gazette CG-DL-E-22042026-271973): DIR-3 KYC Web fee nil on time, ₹5,000 late or for re-activation, ₹500 for every change filing. Gazette copy (PDF); check the official source at egazette.gov.in
- Related guides: AOC-4 and MGT-7 chase list · New client onboarding: due-date details · INC-20A within 180 days · December 2026 chase list · Client deadline reminder system
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