The Ministry of Corporate Affairs (MCA) has rewritten the ROC fee schedule for Form DIR-3 KYC Web through Notification G.S.R. 300(E) dated 21st April 2026 — the Companies (Registration Offices and Fees) Amendment Rules, 2026. 📌 For the first time, the rules formally recognise a modest ₹500 fee for mid-year KYC update filings, alongside the long-standing NIL and ₹5,000 slabs. This blog is a focused, fee-first explainer of the revised ROC fee structure for every director holding an active Director Identification Number (DIN).
Why Directors File DIR-3 KYC
Under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, every individual holding an approved DIN as on 31st March of a financial year must file Form DIR-3 KYC on or before 30th September of the immediately following financial year. Missing the deadline causes the DIN to be marked “Deactivated due to non-filing of DIR-3 KYC”, freezing the director from signing any e-form on the MCA portal until the KYC is refiled along with the prescribed fee.
The 2026 Amendment by MCA
Exercising powers under sections 396, 398, 399, 403 and 404 read with section 469(1) and (2) of the Companies Act, 2013, the Central Government has substituted Item VII of the Annexure to the Companies (Registration Offices and Fees) Rules, 2014 with a fresh three-row fee schedule. The notification was issued by the MCA under F. No. 01/16/2013-CL-V (Pt-I).
Revised ROC Fee for Form DIR-3 KYC Web
The Ministry of Corporate Affairs (MCA) has revised the fee structure for the annual Director KYC filing. This new fee system, introduced through the Companies (Registration Offices and Fees) Amendment Rules, 2026, now requires Directors to pay a Government fee when submitting their annual KYC via the web-based service. The specific amount is determined according to the prescribed fee slabs.
| No | Scenario of Filing Form DIR-3 KYC Web | Government Fee (₹) |
|---|---|---|
| 1 | Form filed by the deadline | NIL |
| 2 | Form filed after the deadline, or for the reactivation of a deactivated DIN | ₹5,000 |
| 3 | Form DIR-3 KYC filed at any time for any change | ₹500 (for every filing) |
Source: Item VII, Annexure to the Companies (Registration Offices and Fees) Rules, 2014, as substituted by G.S.R. 300(E) dated 21.04.2026.
What Is Actually New vs. What Stays the Same
Two of the three fee points are familiar. Only one is genuinely new. The comparison below shows exactly which entry has moved:
| Aspect | Before G.S.R. 300(E) | After G.S.R. 300(E) |
|---|---|---|
| Fee for timely filing | NIL | NIL (unchanged) |
| Fee for late filing / DIN reactivation | ₹5,000 | ₹5,000 (unchanged) |
| Fee for mid-year update filing | Not expressly prescribed | ₹500 per filing (new) |
Source: Ministry of Corporate Affairs, Notification G.S.R. 300(E) dated 21.04.2026, F. No. 01/16/2013-CL-V (Pt-I) — Companies (Registration Offices and Fees) Amendment Rules, 2026. Principal rules: G.S.R. 268(E) dated 31.03.2014; last amended vide G.S.R. 360(E) dated 30.05.2025.
FAQ’s
Corporate Affairs notification issued under sections 396, 398, 399, 403 and 404 read with section 469(1) and (2) of the Companies Act, 2013. It is formally titled the Companies (Registration Offices and Fees) Amendment Rules, 2026 and substitutes Item VII of the Annexure to the 2014 Fees Rules with a new three-row fee schedule for Form DIR-3 KYC Web. The notification bears reference F. No. 01/16/2013-CL-V (Pt-I).
A flat government fee of ₹5,000 is payable under item (ii) of the revised Item VII whenever Form DIR-3 KYC Web is filed after the Rule 12A(1) deadline — whether the DIN is still “Approved” (late filing) or has already been marked “Deactivated due to non-filing of DIR-3 KYC” (reactivation). The fee is the same ₹5,000 in both situations and is charged per DIN, per filing, through the MCA payment gateway.
The ₹500 fee applies under item (iii) of the revised fee schedule whenever Form DIR-3 KYC Web is filed again to update director particulars — such as mobile number, email ID, or address — as provided in sub-rule (2) of Rule 12A. It is charged for every filing, so each separate update submission attracts a fresh ₹500. This fee did not exist as an express entry in the Fees Rules before G.S.R. 300(E).
It is a government filing fee, not a penalty. Although practitioners often call it a “penalty,” the MCA has classified the ₹5,000 as a fee under the Companies (Registration Offices and Fees) Rules, 2014 — not a penal levy under the Companies Act, 2013. It is paid at the time of form submission through the MCA payment gateway and does not require a separate adjudication order or Show Cause Notice.
The Companies (Registration Offices and Fees) Amendment Rules, 2026 come into force on the date of publication in the Official Gazette, i.e., 21st April 2026. All DIR-3 KYC Web filings processed on and after this date follow the new three-slab structure of NIL / ₹5,000 / ₹500.
No. The annual filing deadline of 30th September under sub-rule (1) of Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 remains unchanged. G.S.R. 300(E) only amends the fee schedule in the Annexure to the Companies (Registration Offices and Fees) Rules, 2014 — the filing timeline, KYC process, and eligibility continue as before.
Yes. Since item (iii) charges ₹500 per filing, a single DIR-3 KYC Web submission covering multiple changes (e.g., new mobile number, revised email, and updated address together) attracts only one ₹500 fee. Consolidating changes instead of filing separately for each update is the most cost-efficient approach under the new rules.
