The Insolvency and Bankruptcy Board of India (IBBI), on January 2, 2026, notified the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026 to further amend the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, in exercise of powers under the Insolvency and Bankruptcy Code, 2016.
The amendment substitutes regulation 47B(1) to mandate that the liquidator shall file prescribed forms along with their enclosures on the electronic platform of the Board, as notified by IBBI from time to time. The filings must strictly adhere to the timelines stipulated for each form, thereby reinforcing standardized, timely, and technology-driven compliance.
The amended regulations come into force from the date of publication in the Official Gazette, strengthening regulatory oversight, transparency, and efficiency in the liquidation process under the Insolvency and Bankruptcy Code framework.
[Notification No. IBBI/2025-26/GN/REG134]
