Major MCA Amendment to Director KYC Rules (Effective 31 March 2026)
The Ministry of Corporate Affairs (MCA) has amended the Director KYC framework under the Companies Act, 2013 by revising Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. The amendment was officially notified on 31 December 2025 and will become effective from 31 March 2026.
Key Highlights:
-
The earlier requirement for annual DIR-3 KYC filing has been replaced with a simplified triennial KYC intimation. Directors are now required to file DIR-3 KYC Web once every three consecutive financial years, with the due date being 30 June immediately following the third consecutive year.
-
The revised DIR-3 KYC Web form serves multiple purposes: routine KYC compliance, updating mobile number, email address, or residential address, and DIN reactivation if needed.
-
Event-triggered filing remains mandatory: If a director changes their mobile number, email ID, or residential address, they must file the DIR-3 KYC Web form within 30 days of such change, regardless of the triennial cycle.
-
Digital signature and professional certification requirements now apply only when personal details (mobile, email, address) are updated — routine triennial filings do not require a digital signature or professional certification.
Practical Impact:
-
Directors who have already filed DIR-3 KYC for FY 2025 are covered under the new regime and their next filing is due by 30 June 2028.
-
Directors who have not yet completed their KYC under the old annual regime may continue to reactivate their DIN and comply up to 31 March 2026 under the legacy regime.
This amendment significantly eases recurring compliance for directors while ensuring updated records with MCA.
2. ADT-1 (Appointment of Auditor) – Latest Compliance Context
Form ADT-1 remains the prescribed ROC e-form for the appointment or ratification of auditors under Section 139 of the Companies Act, 2013. According to the latest ROC compliance calendar and MCA notifications, key 2026 filing timelines include:
-
ADT-1 must be filed within 15 days of the meeting in which the auditor is appointed or re-appointed.
Recent Timeline Updates:
-
Due dates for ROC annual filings for FY 2024-25 (including ADT-1, AOC-4, and MGT-7) were extended by MCA to facilitate transition with the updated MCA-21 V3 portal. Annual accounts and returns for companies with AGM in September 2025 may now be filed by 31 January 2026 without additional fees.
Why This Matters for ADT-1:
While no structural legal amendment (like the DIR-3 KYC change) has been formally notified for ADT-1 compliance cycles, the practical deadline relief provided by MCA-21 schedules and circulars in late 2025/early 2026 should be reflected in your compliance checklist to avoid penalties for late filing.
