Notification: G.S.R. 300(E), dated 21st April 2026

Issued by: Ministry of Corporate Affairs, Government of India

File No.: 01/16/2013-CL-V (Pt-I)

Signed by: Balamurugan D., Joint Secretary

Parent rules amended: Companies (Registration Offices and Fees) Rules, 2014

The operative text of the notification is reproduced verbatim below, followed by a plain-English explainer for each fee slab.

1. What the notification says (verbatim)

In exercise of the powers conferred by 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), the Central Government hereby makes the following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—

1. Short title and commencement. —

  • (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2026.
  • (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, for item VII and the entries relating thereto, the following item and entries shall be substituted, namely:—

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

Fee for Form No. DIR-3 KYC Web Amount (Rs.) (i) The form is filed within the timeline provided in sub-rule (1) of rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. NIL (ii) The form is filed after the timeline referred to in serial number (i), or filed for re-activation of DIN. 5000 (iii) Form DIR-3-KYC Web filed again at any time for any change as provided in sub-rule (2) of rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. 500 (for every filing)

Note: The principal rules were published in the Gazette of India, Part II, Extraordinary, Section 3, Sub-section (i), vide number G.S.R. 268(E), dated the 31st March, 2014 and last amended, vide number G.S.R. 360(E) dated the 30th May, 2025.

2. Plain-English explainer

The Ministry of Corporate Affairs has replaced the old fee entry for DIR-3 KYC Web in the Annexure to the Companies (Registration Offices and Fees) Rules, 2014. The substitution is structural: item VII now carries three separate fee scenarios instead of a single flat entry. The rules came into force on the date of publication in the Official Gazette.

Slab (i) — Filed within timeline: NIL

If a director completes DIR-3 KYC Web within the timeline specified in sub-rule (1) of Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, the filing fee is NIL. The conventional annual window for this filing closes on 30th September of the relevant year; the exact applicable date should always be confirmed from Rule 12A in its current form and from any extension circulars issued by MCA.

Slab (ii) — Filed after timeline or for DIN re-activation: Rs. 5,000

Two separate situations attract a fee of Rs. 5,000:

  • Late filing. Where the director misses the timeline in slab (i) and files DIR-3 KYC Web thereafter.
  • Re-activation of DIN. Where the DIN has been deactivated for non-filing of KYC and the director now files DIR-3 KYC Web to restore it to active status.

The notification does not couple this Rs. 5,000 with any separate additional or delay fee for this specific form; it is the amount specified in item VII itself for these two scenarios.

Slab (iii) — Filing again for any change: Rs. 500 per filing

Where a director uses DIR-3 KYC Web again to update any change in the particulars permitted by sub-rule (2) of Rule 12A (for example, where applicable rules allow updation of mobile number or email ID through the Web-based form), the fee is Rs. 500 for every such filing. This is a per-filing charge, so each separate change-update submission attracts its own Rs. 500.

3. What has actually changed

Before this amendment, item VII of the Annexure contained a single fee entry for Form DIR-3 KYC Web. With effect from the publication date of G.S.R. 300(E), item VII and the entries relating thereto stand substituted by the three-slab structure above. In effect:

  • Timely KYC remains free of fee.
  • Late or re-activation filings are priced at a flat Rs. 5,000.
  • Subsequent change-updates through the Web form now have their own express fee of Rs. 500 per filing.

4. Practical checklist for directors and professionals

  • Confirm eligibility for Web form. DIR-3 KYC Web is the Web-based route under Rule 12A; confirm that the director’s particulars on record have not changed since the last KYC, since a change typically requires the e-form route.
  • Track the Rule 12A timeline. Filing within the timeline under sub-rule (1) is the only way to pay NIL. Missing it moves the director to slab (ii) at Rs. 5,000.
  • Re-activation cost clarity. Where a DIN is already deactivated, the fee for filing DIR-3 KYC Web to re-activate is Rs. 5,000 under slab (ii).
  • Change updates. Each subsequent DIR-3 KYC Web filing made for a change under sub-rule (2) of Rule 12A now carries a Rs. 500 fee per filing. Plan multiple particulars together where the rules permit.
  • Verify date of commencement. Since the rules commence on the date of publication in the Official Gazette, confirm the Gazette date before applying these fees to any specific filing.

5. Legal references

  • Companies Act, 2013 — sections 396, 398, 399, 403 and 404, read with sub-sections (1) and (2) of section 469.
  • Companies (Registration Offices and Fees) Rules, 2014 — Annexure, item VII (as substituted).
  • Companies (Appointment and Qualification of Directors) Rules, 2014 — Rule 12A, sub-rules (1) and (2).
  • Principal rules: G.S.R. 268(E), dated 31st March 2014.
  • Last amendment before this: G.S.R. 360(E), dated 30th May 2025.
  • Present amendment: G.S.R. 300(E), dated 21st April 2026 — Companies (Registration Offices and Fees) Amendment Rules, 2026.

Source: Ministry of Corporate Affairs, Gazette notification G.S.R. 300(E) dated 21st April 2026 (File No. 01/16/2013-CL-V (Pt-I)), signed by Balamurugan D., Joint Secretary. Companies and professionals should verify the text from the Official Gazette before acting on any specific filing.