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The Insolvency and Bankruptcy Board of India mandates a fee for the delayed submission of forms under the Liquidation Process Regulations. This requirement applies to all registered insolvency professionals, insolvency professional entities, and insolvency professional agencies. Professionals must pay a fee of 500 Rupees plus applicable GST for each month of delay. This rule applies to forms due on or before 30 September 2026 that the professional submits after the due date. The fee applies to initial filings, corrections, and updates. The authority issues this circular under section 196 of the Insolvency and Bankruptcy Code, 2016.
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INSOLVENCY AND BANKRUPTCY BOARD OF INDIA
7th Floor, Mayur Bhawan, Connaught Place, New Delhi–110001
CIRCULAR
No: IBBI/LIQ/107/2026
Date:(24^{\text{th}}) September 2026
To
All Registered Insolvency Professionals
All Recognised Insolvency Professional Entities
All Registered Insolvency Professional Agencies
(By mail to registered email addresses and on website of the IBBI)
Subject: Commencement of levy of fee for delayed filing of Forms under Regulation 47B of the Liquidation Process Regulations
In continuation of Circular No. IBBI/LIQ/91/2026 dated 05.01.2026 regarding the revised liquidation forms and in accordance with the provisions of Regulation 47B of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, it is hereby notified that each form which is due on or before 30.09.2026 and are submitted after the due date, whether by correction, updation, or otherwise, shall be accompanied by a fee of ₹500/- (Rupees five hundred only) with applicable GST per month for the period of delayed filing.
Sd/-
(Sanjay Manocha)
General Manager
