DIN and DIR-3 KYC: What Every Director Must Do
In short
Every company director needs a Director Identification Number (DIN) under section 152(3) of the Companies Act, 2013, and may hold only one. Director KYC is no longer filed every year. From 31 March 2026 the MCA requires a simpler KYC once in every three years, and directors who had completed their KYC are next due by 30 June 2028. Changes in mobile number, email or address are updated through the same KYC form.
A Director Identification Number (DIN) is the unique number the Central Government gives to every individual who is, or wants to be, a director of a company in India. It stays with the person for life, across every company they join, and it is how the Ministry of Corporate Affairs (MCA) links a director to their filings, their companies and their KYC details.
Until March 2026, every DIN holder also had to file DIR-3 KYC each year. That has changed: the MCA has moved director KYC to a three-year cycle. This guide covers what the law requires of a DIN holder and what the new KYC rules mean for you.
What is a DIN and who needs one?
Every individual who is appointed as a director of a company needs a DIN. Section 152(3) of the Companies Act, 2013 says no person shall be appointed as a director unless they have been allotted a DIN under section 154, and section 152(4) requires a proposed director to furnish their DIN with a declaration that they are not disqualified. The text of these sections is in the ICSI e-book of the Companies Act.
This applies to every kind of company: private and public limited companies, One Person Companies and Section 8 companies. It applies equally to Indian residents and foreign nationals.
How do you get a DIN?
You apply to the Central Government under section 153, and under section 154 the government must allot the DIN within one month of receiving the application. In practice there are two routes:
- At incorporation. The first directors of a new company get their DIN through the SPICe+ incorporation form, as part of company registration.
- For an existing company. A person joining the board of an existing company applies in Form DIR-3 with a digital signature, identity and address proof, and a photograph. The company then appoints them and files Form DIR-12, as explained on our appointment of director page.
Can a person hold more than one DIN?
No. Section 155 says an individual who has already been allotted a DIN shall not apply for, obtain or possess another one. One DIN covers every directorship the person holds, now and in future. Holding a second DIN is a default that attracts a penalty under section 159, so a duplicate allotted by mistake should be surrendered.
What must a director and the company do with the DIN?
Three duties follow once a DIN is allotted:
| Who | Duty | Time limit | Source |
|---|---|---|---|
| Director | Intimate the DIN to every company where they are a director | Within one month of receiving the DIN | Section 156 |
| Company | Furnish the DINs of all its directors to the Registrar | Within 15 days of the director's intimation | Section 157(1) |
| Director and company | Quote the DIN in every return, information or particulars under the Act that relate to a director | Every filing | Section 158 |
What are the penalties for DIN defaults?
The penalties fall on both the individual and the company:
| Default | Penalty | Source |
|---|---|---|
| A director or individual defaults on section 152, 155 or 156, for example holding two DINs or not intimating the DIN | Up to ₹50,000, plus up to ₹500 a day while the default continues | Section 159 |
| A company fails to furnish directors' DINs to the Registrar | ₹25,000, plus ₹100 a day while it continues, up to ₹1 lakh | Section 157(2) |
| Each officer in default of that company | At least ₹25,000, plus ₹100 a day while it continues, up to ₹1 lakh | Section 157(2) |
What was DIR-3 KYC under the old rules?
DIR-3 KYC was an annual check of each DIN holder's details. Under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, every individual holding a DIN on 31 March of a financial year had to file DIR-3 KYC by 30 September of the next financial year, as the MCA restated in October 2024. A director who had filed the full form once could file the shorter DIR-3 KYC Web in later years.
Filing on time had no fee. A late filing cost ₹5,000 under the table of fees in the Companies (Registration Offices and Fees) Rules, 2014, reproduced in the ICSI e-book. A DIN whose KYC was not filed was marked deactivated, and the director could not use it until KYC was completed with the fee.
What changed in DIR-3 KYC from 31 March 2026?
The annual filing has gone. The MCA amended rule 12A by notification G.S.R. 943(E) dated 31 December 2025, effective from 31 March 2026, and in its press release of 1 January 2026 it said:
- the annual KYC filing is replaced with a simpler KYC intimation once in every three years;
- the revised KYC form is used for five purposes: KYC compliance, updating the mobile number, updating the email address, updating the residential address, and re-activation of a DIN;
- verification by the director's digital signature and certification by a professional are needed only when the form is filed to update the mobile number, email address or residential address;
- directors who had completed their KYC are covered by the new rules, and their next KYC is due by 30 June 2028.
The Institute of Chartered Accountants of India set out the same points in its announcement of 2 January 2026.
| Before 31 March 2026 | From 31 March 2026 | |
|---|---|---|
| How often | Every financial year | Once in every three years |
| Due date | 30 September of the next financial year | Next due by 30 June 2028 for directors whose KYC was complete |
| Digital signature and professional certification | Needed for the full DIR-3 KYC form | Needed only when updating mobile number, email or address |
| Changes in contact details | Through the KYC forms | Through the revised KYC form |
When is my next DIR-3 KYC due?
If your KYC was complete before the change, your next KYC is due by 30 June 2028, according to the MCA's press release. You do not need to file in 2026 or 2027 just to keep your DIN active, as long as your mobile number, email and address are unchanged.
If you got your DIN recently or your KYC status is unclear, check the DIN status on the MCA portal before planning your next filing. The portal is the authoritative record of whether your KYC is complete.
What if my mobile number, email or address changes?
Update it with the MCA through the revised KYC form soon after it changes. The MCA's press release lists these updates as separate purposes of the form, and they are the one case where the form still needs your digital signature and a professional's certification. Check the time limit and fee shown on the MCA portal when you file. Keeping your details current matters because the MCA uses your registered mobile number and email to verify filings and to contact you.
What happens to a deactivated DIN?
A DIN that was deactivated for missing KYC has to be re-activated by filing KYC. The MCA said that directors who had not filed their KYC could get their DINs re-activated under the old provisions until 31 March 2026, and re-activation is now one of the purposes of the revised KYC form. Until the DIN is active again, the director cannot use it in company filings, which can hold up board changes, annual returns and other forms of every company they serve.
What should directors and companies do now?
A short checklist for this year:
- Check each director's DIN status on the MCA portal, and re-activate any DIN that shows as deactivated.
- Note 30 June 2028 as the next KYC date for directors whose KYC was complete, and keep it in the company's annual compliance calendar.
- Update contact details through the revised KYC form when a director changes their mobile number, email or address.
- Quote DINs correctly in every ROC form, including the annual return in MGT-7 or MGT-7A.
- Plan DINs early for new directors, for example when an OPC converts to a private limited company and needs a second director.
KNAP Advisory handles DIN applications, director KYC and the annual filings as part of our ROC annual filing service.
Frequently asked questions
What is the full form of DIN?
DIN stands for Director Identification Number. It is a unique number allotted by the Central Government under section 154 of the Companies Act, 2013 to an individual who is, or intends to become, a director of a company. The number is personal and stays the same for every company the person joins, and it must be quoted in every filing that relates to them as a director.
Is DIR-3 KYC still required every year?
No. From 31 March 2026 the MCA replaced the annual KYC filing with a simpler KYC intimation once in every three years, by notification G.S.R. 943(E) dated 31 December 2025. Directors only file in between if their mobile number, email address or residential address changes, or if a deactivated DIN has to be re-activated.
What is the last date for DIR-3 KYC now?
For directors whose KYC was complete when the new rules came in, the next KYC is due by 30 June 2028, according to the MCA's press release of 1 January 2026. There is no 30 September deadline in 2026 or 2027 for routine KYC. Check your DIN status on the MCA portal if you are unsure whether your KYC was complete.
Do I need to file DIR-3 KYC in 2026?
Not for routine KYC if your KYC was already complete. The MCA's press release says such directors are covered by the new provisions and next file by 30 June 2028. You would file in 2026 only to update your mobile number, email or residential address, or to re-activate a DIN that was deactivated for missing KYC.
Is there a fee for DIR-3 KYC?
Under the table of fees in the Companies (Registration Offices and Fees) Rules, 2014, KYC filed on time had no government fee and a late filing cost ₹5,000. The fee for a particular filing under the new three-year system, such as an update of contact details or re-activation, is shown on the MCA portal when you file, so check it there before paying.
Who must file DIR-3 KYC?
Every individual who holds a DIN, whether or not they are currently a director of any company. The obligation attaches to the DIN, not to a directorship, so a person who resigned from all boards but still holds a DIN must keep its KYC current or the DIN can be deactivated.
Is a digital signature needed for DIR-3 KYC now?
Only for updates. The MCA has said that verification by the director's digital signature and certification by a practising professional are required only when the KYC form is filed to update the mobile number, email address or residential address. A routine KYC intimation does not need them.
What documents are needed for a DIN application?
The applicant needs proof of identity (PAN for Indian nationals, a passport for foreign nationals), proof of residential address, a recent photograph and a digital signature certificate. Documents of foreign nationals generally have to be notarised or apostilled in their home country. The application is made in Form DIR-3, or through the incorporation form for first directors.
How long does it take to get a DIN?
Section 154 of the Companies Act, 2013 requires the Central Government to allot a DIN within one month of receiving the application. When the documents are in order, allotment is usually much faster. For first directors, the DIN is allotted along with the company's incorporation through SPICe+.
Does a DIN expire?
No. A DIN stays with the person and does not lapse when they resign from a company or stop being a director anywhere. It can, however, be deactivated if the holder does not complete KYC when due, and it then has to be re-activated through the KYC form before it can be used again.
How do I check my DIN status?
You can look up your DIN on the MCA portal, which shows whether it is approved, deactivated because KYC was not filed, or otherwise disabled. Check it before any board appointment or ROC filing, because a deactivated DIN will stop the company's form from being filed.
What is the penalty for holding two DINs?
Holding a second DIN breaches section 155 of the Companies Act, 2013. Under section 159, the individual is liable to a penalty of up to ₹50,000, and up to ₹500 for each day the default continues. A person allotted two DINs by mistake should surrender the extra one promptly.
What was the old due date for DIR-3 KYC?
Under the rule 12A in force until March 2026, every individual holding a DIN on 31 March of a financial year had to file DIR-3 KYC by 30 September of the next financial year. A director who had filed the full form once could file the shorter DIR-3 KYC Web in later years. That annual deadline no longer applies from 31 March 2026.
Which notification changed the DIR-3 KYC rules?
Notification G.S.R. 943(E) dated 31 December 2025, which amended rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 with effect from 31 March 2026. The MCA announced it in a press release on 1 January 2026, and the ICAI issued an announcement on the change on 2 January 2026.
Does a company secretary or CFO need a DIN?
No. A DIN is needed only by directors. A company secretary, chief financial officer or manager who is not on the board does not need one, although a company secretary has a membership number with the ICSI that is quoted when they certify forms.
