Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026

Notification/Circular No. – F. No. IBBI/2025-26/GN/REG134 dated January 02, 2026

Applicable Act/Rule – Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 under the Insolvency and Bankruptcy Code, 2016

Under the liquidation framework, liquidators are required to submit various forms to the Insolvency and Bankruptcy Board of India. Over time, the Board has introduced multiple forms and electronic filing requirements.

In regulation 47B of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, for clause (1) the following shall be substituted, namely:

“(1) The liquidator shall file the Forms, along with enclosures thereto, as notified by Board, from time to time, on an electronic platform of the Board, as per the timelines stipulated for each form.”

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