From Annual to Once Every Three Years
For years, every director holding a DIN had to file Form DIR-3 KYC annually, by 30 September. The Ministry of Corporate Affairs has now restructured this into a triennial cycle: directors need only file the full DIR-3 KYC-Web form once every three financial years, by 30 June.
When the Change Took Effect
The new cycle came into force from 31 March 2026. For directors who were already compliant, the next full filing is not due until 30 June 2028, rather than September 2026 as under the old annual schedule.
Don’t Assume You’re Off the Hook
This relief doesn’t mean directors can ignore their DIN status until 2028. Any change in personal details, such as mobile number, email ID, or residential address, must still be reported within 30 days through the DIR-3 KYC-Web form, regardless of where you are in the three-year cycle.
Who Should Still File This Year
If you’re filing a DIN for the first time, or if your DIN was deactivated for non-compliance in an earlier year, you’ll still need to complete the KYC process now rather than wait for the triennial cycle. First-time filers and those reactivating a DIN are not covered by the relief.
What Happens If You Miss a Required Filing
Where a filing is due, either as part of the triennial cycle or because of a change in details, missing it still deactivates the DIN, and reactivation requires filing with a late fee.
What Directors and Companies Should Do Now
Check your DIN status on the MCA portal to confirm whether you fall under the relief or whether a filing is still due this year. If you’ve changed your mobile number, email, or address recently, don’t wait for the three-year cycle: file the update within 30 days to keep your DIN active. Companies should also flag this change to their directors so nobody assumes a September deadline that no longer applies to them.
This post is for general informational purposes and does not constitute tax advice. Please consult us directly for guidance specific to your situation.