The Insolvency and Bankruptcy Board of India (IBBI) on September 24, 2026, issued a circular regarding the commencement of levy of a fee for delayed filing of Forms under Regulation 47B of the Liquidation Process Regulations.
The following has been stated: -
•IBBI has notified a fee of ₹500 per month plus applicable GST for delayed submission of liquidation forms under Regulation 47B of the Liquidation Process Regulations, 2016.
•The fee applies to forms due on or before September 30, 2026, if filed after the due date, including through correction or updation.
•The circular is issued under Section 196 of the Insolvency and Bankruptcy Code, 2016.
[Circular No.: IBBI/LIQ/107/2026]
