DIR-3 KYC Web Filing: Revised Fee Structure and Practical Impact

The Ministry of Corporate Affairs (MCA) has significantly overhauled the fee framework for Form DIR-3 KYC Web through an amendment to the Companies (Registration Offices and Fees) Rules, 2014. The change, notified on 21 April 2026, directly affects directors and companies in relation to timely KYC filing and future modifications of KYC particulars.

This amendment introduces a clear three-level fee system—zero fee for on-time filing, a penal fee of ₹5,000 for delayed or DIN reactivation filing, and a standard fee of ₹500 for every subsequent KYC change filing. The move sends a strong signal that while the initial compliance remains cost-free within the due date, delays and repeated updates will now carry a definite financial impact.

Statutory Authority for the Amendment

The Central Government has exercised its powers under:

  • sections 396, 398, 399, 403 and 404
  • read with sub-sections (1) and (2) of section 469

of the Companies Act, 2013 (18 of 2013) to issue the Companies (Registration Offices and Fees) Amendment Rules, 2026.

These rules modify the Companies (Registration Offices and Fees) Rules, 2014, specifically the fee entries relating to Form DIR-3 KYC Web in the Annexure.

Commencement of the New Fee Structure

  1. The amendment is titled Companies (Registration Offices and Fees) Amendment Rules, 2026.
  2. As per the notification, the rules come into effect immediately on the date of publication in the Official Gazette—that is, from 21 April 2026.

Note: From the date of publication onwards, all filings of Form DIR-3 KYC Web are governed by the revised fee structure. There is no transitional or grace period mentioned in the notification.

Background: DIR-3 KYC Web and Rule 12A

What is Form DIR-3 KYC Web?

Form DIR-3 KYC Web is a web-based KYC facility used by directors who already have a valid DIN and whose KYC details do not require extensive documentary updates. It is governed by Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.

Under Rule 12A, every individual who has been allotted a DIN and whose DIN is in "approved" status is required to complete KYC annually within the prescribed timeline. Failure to do so leads to the DIN being marked as "Deactivated due to non-filing of DIR-3 KYC".

Prior Position vs. New Regime

Previously, the fee structure for DIR-3 KYC (including the web version) was primarily focused on penalising delayed compliance. The new amendment restructures the fee slab specifically for DIR-3 KYC Web in a more granular way by:

  • Differentiating between timely filings and delayed filings, and
  • Separately charging for subsequent KYC modifications made after initial compliance.

Textual Change in the Rules

Substitution of Item VII in the Annexure

The amendment replaces Item VII in the Annexure to the Companies (Registration Offices and Fees) Rules, 2014. The substituted entry now expressly deals with:

“FEE FOR FILING Form No. DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014”

The revised entry lays down three distinct fee scenarios, which are discussed in detail below.

New Fee Structure for DIR-3 KYC Web

The revised structure classifies filings into three categories based on timeliness and purpose of filing.

1.