
Notification No. G.S.R. 300(E) dated 21st April, 2026
The Central Government has issued the Companies (Registration Offices and Fees) Amendment Rules, 2026, revising the fee structure for filing Form DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.
1. Substitution of Fee Schedule
- The amendment substitutes Item VII of the Annexure to the 2014 Rules
- It prescribes a revised fee framework for DIR-3 KYC Web filings
2. Revised Fee Structure
2.1 Filing Within Prescribed Timeline
- No fee payable
- Applicable when DIR-3 KYC Web is filed within the due date under Rule 12A(1)
2.2 Delayed Filing/DIN Reactivation
- Fee – ₹5,000
- Applicable when:
-
- Filing is made after the prescribed timeline, or
- For re-activation of DIN
2.3 Filing for Changes (Sub-rule 2)
- Fee – ₹500 per filing
- Applicable when Form is filed again for updating or modifying details under Rule 12A(2)
3. Objective of the Amendment
The revised structure aims to:
- Encourage timely compliance by directors
- Rationalise penalty for delayed filings
- Provide clarity on fees for updates and modifications
4. Conclusion
The amendment introduces a clear and structured fee regime, incentivising timely DIR-3 KYC compliance while prescribing defined charges for delays and subsequent updates.
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