**Executive Summary**
This document is a notification from the Insolvency and Bankruptcy Board of India (IBBI) regarding amendments to the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016. It pertains to filing forms on the board's electronic platform. The notification is effective from the date of its publication in the Official Gazette, January 2, 2026.
**Key Points / Main Content**
* **Title and Commencement:**
* These regulations are called the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026.
* They come into force on the date of their publication in the Official Gazette (January 2, 2026).
* **Amendment to Regulation 47B:**
* Sub-regulation (1) of Regulation 47B of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 is amended.
* The amended sub-regulation (1) states: "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."
**Impact Analysis**
**Impact**
* Liquidators are directly affected by this amendment, as it changes how and where they must file forms.
**Action Required**
* Liquidators must now file the required forms, along with their enclosures, on the electronic platform of the Board, according to the timelines specified for each form. They also need to stay updated regarding any notifications from the Board regarding the forms and enclosures required.
Key Entities Referenced
Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016: Regulations concerning liquidation process under the Insolvency and Bankruptcy Code, and the subject of this amendment.
Insolvency and Bankruptcy Code, 2016: The principal law governing insolvency and bankruptcy in India, under which the regulations are framed.
Insolvency and Bankruptcy Board of India: The regulator responsible for implementing the Insolvency and Bankruptcy Code, 2016.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02012026-269064
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 03] नई दिल्ली, िुिवार, िनवरी 2, 2026/पौष 12, 1947
No. 03] NEW DELHI, FRIDAY, JANUARY 2, 2026/PAUSHA 12, 1947
भारतीय दिवाला और िोधन अक्षमता बोड ड
अजधसचू ना
नई दिल्ली, 2 िनवरी, 2026
भारतीय दिवाला और िोधन अक्षमता बोडड( समापन प्रदिया) (सिं ोधन) जवजनयमन, 2026
फा. स.ं आई.बी.बी.आई./2025-26/िी.एन./आर.ई.िी.134.— भारतीय दिवाला और िोधन अक्षमता बोड,ड
दिवाला और िोधन अक्षमता संजिता, 2016 (2016 का 31) की धारा 240 के साथ पठित धारा 196 की उपधारा (1) के
खंड (न) द्वारा प्रित्त िजियों का प्रयोग करते हुए, भारतीय दिवाला और िोधन अक्षमता बोड(ड समापन प्रदिया) जवजनयमन,
2016 का और संिोधन करने के जलए जनम्नजलजखत जवजनयमन बनाता ि,ै अथाडत:् -
1. (1) इन जवजनयमों का संजक्षप्त नाम भारतीय दिवाला और िोधन अक्षमता बोड ड (समापन प्रदिया) (संिोधन)
जवजनयम, 2026 ि ै।
(2) य ेरािपत्र में उनके प्रकािन की तारीख को प्रवृत्त िोंगे ।
25 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
2. भारतीय दिवाला और िोधन अक्षमता बोड ड (समापन प्रदिया) जवजनयमन, 2016 के जवजनयमन 47ख म ें
उप-जवजनयमन (1) के स्ट्थान पर जनम्नजलजखत रखा िाएगा, अथाडत्:-
“(1) समापक प्ररूपों को, बोड ड द्वारा समय-समय पर यथा-अजधसूजचत उनके संलग्नकों सजित, प्रत्येक प्ररूप के जलए
जनयत समयसारणी के अनुसार बोडड के इलैक्ट्रॉजनक प्लेटफाम डपर फाइल करेगा ।”
रजव जमत्तल, अध्यक्ष
[जवज्ञापन-III/4/असा./580/2025-26]
ठटप्पण: भारतीय दिवाला और िोधन अक्षमता बोडड(समापन प्रदिया) जवजनयमन, 2016, भारत के रािपत्र, असाधारण,
भाग III, खंड 4, सं. 460, तारीख 15 दिसम्बर, 2016 म ें अजधसूचना सं. आई.बी.बी.आई./2016-
17/िी.एन./आर.ई.िी.005, तारीख 15 दिसम्बर, 2016 द्वारा प्रकाजित दकए गए थे और उनमें अंजतम संिोधन भारत के
रािपत्र, असाधारण, भाग 3, खडं 4, सं. 675, तारीख 14 अिूबर, 2025 म ेंअजधसूचना स.ं आई.बी.बी.आई./2025-26/िी.
एन./आर.ई.िी.129, तारीख 14 अिूबर, 2025 द्वारा प्रकाजित भारतीय दिवाला और िोधन अक्षमता बोडड (समापन
प्रदिया)(िसू रा संिोधन) जवजनयम, 2025 द्वारा दकया गया था ।
INSOLVENCY AND BANKRUPTCY BOARD OF INDIA
NOTIFICATION
New Delhi, the 2nd January, 2026
Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026
F. No. IBBI/2025-26/GN/REG134..— In exercise of the powers conferred by clause (t) of sub-section (1) of
section 196 read with section 240 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Insolvency and
Bankruptcy Board of India hereby makes the following regulations to further amend the Insolvency and Bankruptcy
Board of India (Liquidation Process) Regulations, 2016, namely: -
1. (1) These Regulations may be called the Insolvency and Bankruptcy Board of India (Liquidation Process)
(Amendment) Regulations, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, in regulation 47B,
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.”
RAVI MITAL, Chairperson
[ADVT.-III/4/Exty./580/2025-26]
Note: The Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 were published vide
th
notification No. IBBI/2016-17/GN/REG005 dated 15 December, 2016 in the Gazette of India, Extraordinary,
th
Part III, Section 4, vide No. 460 on 15 December, 2016 and were last amended by Insolvency and Bankruptcy
Board of India (Liquidation Process) (Amendment) Regulations, 2025 vide notification No. IBBI/2025-
th
26/GN/REG129 dated the 14 October, 2025 in the Gazette of India, Extraordinary, Part III, Section 4, vide
th
No. 675 on 14 October, 2025.
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