The Ministry of Corporate Affairs (MCA) has notified the Companies (Registration Offices and Fees) Amendment Rules, 2026, introducing significant changes to the fee structure for filing Form DIR-3 KYC Web, a mandatory compliance requirement for company directors. The amendment was published in the Official Gazette on April 21, 2026, and came into immediate effect from the date of its publication.
Key Amendment: Revised Fee Structure for DIR-3 KYC Web
The amendment substitutes Item VII of the Annexure under the Companies (Registration Offices and Fees) Rules, 2014, specifically addressing the fee payable for filing DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.
As per the revised framework:
Nil Fee for Timely Filing:
Where Form DIR-3 KYC Web is filed within the prescribed timeline, no fee will be charged. This continues to encourage timely compliance by directors.
₹5,000 Fee for Delayed Filing or DIN Reactivation
A substantial fee of ₹5,000 will be levied if the form is filed after the due date or where filing is required for reactivation of a deactivated Director Identification Number (DIN).
₹500 Fee for Subsequent Updates
In cases where the DIR-3 KYC Web form is filed again for updating or modifying details at any time, a fee of ₹500 per filing will be applicable.
Legal Basis and Authority
The Central Government has exercised its rule-making powers under multiple provisions of the Companies Act, 2013, including Sections 396, 398, 399, 403, 404, read with Section 469, to implement these amendments.
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Objective and Compliance Impact
The amendment aims to streamline compliance related to director KYC filings while maintaining strict penalties for delays. By retaining a zero-fee structure for timely compliance and imposing a hefty penalty for non-compliance, the MCA reinforces the importance of maintaining updated director records in the corporate registry.
The introduction of a nominal fee for voluntary updates also reflects a move towards facilitating dynamic and accurate data maintenance without imposing excessive burden.
Background
Form DIR-3 KYC is a mandatory annual compliance for individuals holding a DIN, ensuring that their personal and contact details are verified and updated in the MCA database. Failure to comply within timelines results in deactivation of DIN, impacting the individual’s ability to function as a director.
Conclusion
The Companies (Registration Offices and Fees) Amendment Rules, 2026 represent a calibrated approach by the MCA—balancing ease of compliance with deterrence against delays. Directors and companies are advised to adhere strictly to filing timelines to avoid significant financial penalties and operational disruptions.
Notification Details
Notification No. F. No. 01/16/2013-CL-V (Pt-I)
Date: 21/04/2026
