30 September each financial ye…
Due date
DIN is DEACTIVATED i
Late fee
N/A
Interest
Who must file
Every DIN holder — directors of companies and designated partners of LLPs
Due date rule
30 September each financial year (web-based KYC if no change in details; form-based DIR-3 KYC if OTP-linked mobile/email change).
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | DIN is DEACTIVATED immediately after the due date. Reactivation requires filing DIR-3 KYC with a flat ₹5,000 late fee. |
| Interest on unpaid tax | — | N/A |
| Law reference | — | Companies Act 2013 Rule 12A |
| Who files | — | Every DIN holder — directors of companies and designated partners of LLPs |
| Frequency | — | Annual |
About DIR-3 KYC (Director KYC)
Annual KYC for every Director Identification Number (DIN) holder — mandatory to keep DIN active
Law reference
Companies Act 2013 Rule 12A