The Insolvency and Bankruptcy Board of India (IBBI) has notified the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026, bringing a procedural change to the filing requirements under the liquidation framework.

The amendment substitutes Regulation 47B(1) of the IBBI (Liquidation Process) Regulations, 2016. Under the revised provision, a liquidator is now mandatorily required to file all prescribed forms, along with their respective enclosures, on the electronic platform of the IBBI. Such filings must be made in accordance with the timelines specified for each form, as may be notified by the Board from time to time.

INSOLVENCY AND BANKRUPTCY BOARD OF INDIA NOTIFICATION Click here