Home India Insolvency and Bankruptcy Board of India In exercise of the powers conferred by clause t of sub secti...
Date: 2025-11-21 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause t of sub section 1 of section 196, section 240 read with clause e of section 2 of the Insolvency and Bankruptcy Code

Issued by Insolvency and Bankruptcy Board of India · Not Applicable

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Executive Summary & Key Takeaways

**Executive Summary** This document is a notification from the Insolvency and Bankruptcy Board of India (IBBI) regarding amendments to the Insolvency Resolution Process for Personal Guarantors to Corporate Debtors Regulations, 2019. These amendments, titled the (Second Amendment) Regulations, 2025, introduce a new regulation on the filing of forms by resolution professionals. The regulations come into effect on the date of their publication in the Official Gazette: November 21, 2025. **Key Points / Main Content** * **Regulation Title and Implementation** * The regulations are named the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Second Amendment) Regulations, 2025. * These regulations take effect on the date of their publication in the Official Gazette. * **New Regulation 23: Filing of Forms** * The resolution professional must file the forms, along with enclosures, as notified by the Board through circular, according to the timelines stipulated against each form. * The Board will make the forms available on an electronic platform and may modify them from time to time. * The resolution professional must ensure the forms and their enclosures are accurate and complete. * Submissions after the due date will be accompanied by a fee of five hundred rupees per Form for each calendar month of delay. * The resolution professional will be liable to any action which the Board may take as deemed fit under the Code or any regulation made thereunder, including refusal to issue or renew Authorisation for Assignment, for failure to file a Form along with requisite information and records; inaccurate or incomplete information or records filed in or along with a Form; or delay in filing the Form. **Impact Analysis** **Stakeholder: Resolution Professionals** * **Impact:** Resolution professionals now have a new requirement to file forms, with specific guidelines on timelines, accuracy, completeness, and potential penalties for non-compliance. * **Action Required:** Resolution professionals need to familiarize themselves with the new forms, associated timelines, and ensure timely and accurate filing to avoid penalties. **Stakeholder: Insolvency and Bankruptcy Board of India (IBBI)** * **Impact:** IBBI now has the responsibility of providing forms on an electronic platform, notifying any changes to the forms through circulars and overseeing the enforcement of the new regulations. * **Action Required:** IBBI needs to establish the electronic platform, notify resolution professionals about the new forms and procedures, and monitor compliance with the new regulations. **Stakeholder: Personal Guarantors to Corporate Debtors** * **Impact:** Personal Guarantors may be indirectly impacted by the increased requirements for Resolution Professionals due to potentially increased efficiency and improved process transparency. * **Action Required:** No direct action required.

Key Entities Referenced

Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019: The principal regulations being amended by this notification. Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Second Amendment) Regulations, 2025: The regulation being introduced, amending the 2019 Regulations concerning insolvency resolution processes for personal guarantors to corporate debtors. Insolvency and Bankruptcy Board of India (IBBI): The regulatory body issuing the amendment and responsible for overseeing insolvency and bankruptcy processes. Insolvency and Bankruptcy Code, 2016: The legal framework under which the IBBI operates and issues regulations. New Delhi: Location where the notification is issued from.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-21112025-267887 xxxGIDHxxx CG-DL-E-21112025-267887 xxxGIDExxx ऄसाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 752] नइ ददल्ली, िुिवार, नवम्ब र 21, 2025/कार्ततक 30, 1947 No. 752] NEW DELHI, FRIDAY, NOVEMBER 21, 2025/KARTIKA 30, 1947 भारतीय ददवाला और िोधन ऄक्षमता बोड ड ऄजधसचू ना नइ ददल्ली, 20 नवम्बर, 2025 भारतीय ददवाला और िोधन ऄक्षमता बोडड(जनगजमत ऋजणयों के व्यजिगत प्रत्याभजू तदाताओं के जलए ददवाला समाधान प्रदिया) (दसू रा सिं ोधन) जवजनयम, 2025 फा. स.ं अइ.बी.बी.अइ./2025-26/िी.एन./अर.इ.िी.131.—भारतीय ददवाला और िोधन ऄक्षमता बोड,ड ददवाला और िोधन ऄक्षमता संजिता, 2016 (2016 का 31) की धारा 2 के खंड (ङ) के साथ पठित धारा 196 की ईपधारा (1) के खडं (न) तथा धारा 240 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, भारतीय ददवाला और िोधन ऄक्षमता बोडड(जनगजमत ऋजणयों के व्यजिगत प्रत्याभूजतदाताओं के जलए ददवाला समाधान प्रदिया) जवजनयम, 2019 में संिोधन करने के जलए जनम्नजलजखत जवजनयम बनाता ि,ै ऄथाडत:्- 1. (1) आन जवजनयमों का संजक्षप्त नाम भारतीय ददवाला और िोधन ऄक्षमता बोडड (जनगजमत ऋजणयों के व्यजिगत प्रत्याभूजतदाताओं के जलए ददवाला समाधान प्रदिया) (दसू रा सिं ोधन) जवजनयम, 2025 ि ै। (2) य ेरािपत्र में प्रकािन की तारीख को प्रवृत्त िोंग े। 2. भारतीय ददवाला और िोधन ऄक्षमता बोडड (जनगजमत ऋजणयों के व्यजिगत प्रत्याभूजतदाताओं के जलए ददवाला समाधान प्रदिया) जवजनयम, 2019 (जिन्ि ें आसमें आसके पश् चात् मलू जवजनयम किा गया ि)ै के जवजनयम 22 के पश् चात ् जनम् नजलजखत ऄंतःस्ट्थाजपत दकया िाएगा, ऄथाडत ् :- 7780 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] “जवजनयम 23. प्ररूपों का फाआल दकया िाना (1) समाधान व्यावसाजयक, प्ररूपों को, बोड ड द्वारा पठरपत्र के माध्यम से यथा-ऄजधसूजचत ईनके संलग्नकों सजित, प्रत्येक प्ररूप के सामने जनयत समयसारणी के ऄनुसार फाआल करेगा। (2) बोडड, ईप-जवजनयम (1) म ें जनर्ददष्ट प्ररूपों को आलैक्ट्रॉजनक प्लेटफाम ड पर ईपलब्ध कराएगा और ईनम ें समय- समय पर ईपांतरण कर सकेगा । (3) समाधान व्यावसाजयक यि सुजनजित करेगा दक आस जवजनयम के ऄधीन फाआल दकए गए प्ररूप और ईनके संलग्नक सिी और पूण ड ि ैं। (4) आस जवजनयम के ऄधीन कोइ प्ररूप, प्रस्ट्तुत करने की जनयत तारीख के पिात,् चाि े सुधार. ऄद्यतन या ऄन्यथा द्वारा फाआल करन े पर, बोड ड द्वारा ऄजधसूजचत तारीख के पिात्, जवलंब के प्रत्येक कलैंडर मास के जलए प्रजत प्ररूप पांच सौ रूपए की फीस संलग्न की िाएगी । (5) समाधान व्यावसाजयक ऐसी दकसी कारडवाइ के जलए दायी िोगा, िो बोडड, संजिता या ईसके ऄधीन बनाए गए दकसी जवजनयम के ऄधीन ईजचत समझे, कर सकेगा जिसके ऄतं गडत – (i) दकसी प्ररूप को ऄपेजक्षत िानकारी और ऄजभलेख सजित फाआल करन े में ऄसफलता; (ii) दकसी प्ररूप में या ईसके साथ फाआल की गइ गलत या ऄपणू ड िानकारी या ऄजभलेख; या (iii) प्ररूप फाआल करन े म ेंजवलबं के कारण, ऄसाआनमेंट के जलए प्राजधकार-पत्र िारी करन े या ईसका नवीकरण करने से आनकार करना भी ि ै।” रजव जमत्तल, ऄध्यक्ष [जवज्ञापन-III/4/ऄसा./487/2025-26] ठटप्पण : भारतीय ददवाला और िोधन ऄक्षमता बोडड (जनगजमत ऋजणयों के व्यजिगत प्रत्याभूजतदाताओं के जलए ददवाला समाधान प्रदिया) जवजनयम, 2019, भारत के रािपत्र, ऄसाधारण, भाग III, खंड 4, सं. 413, तारीख 20 नवम्बर, 2019 में ऄजधसूचना सं. अइ.बी.बी.अइ./2019-20/िी.एन./अर.इ.िी.050, तारीख 20 नवम्बर, 2019 द्वारा प्रकाजित दकए गए थ े और ईनमें ऄंजतम संिोधन भारत के रािपत्र, ऄसाधारण, भाग III, खडं 4, सं. 374, तारीख 19 मइ, 2025 में, ऄजधसूचना स.ं अइ.बी.बी.अइ./2025- 26/अर.इ.िी. 125, तारीख 19 मइ, 2025 द्वारा प्रकाजित भारतीय ददवाला और िोधन ऄक्षमता बोडड(जनगजमत ऋजणयों के व्यजिगत प्रत्याभूजतदाताओं के जलए ददवाला समाधान प्रदिया) (संिोधन) जवजनयम, 2025 द्वारा दकया गया था । INSOLVENCY AND BANKRUPTCY BOARD OF INDIA NOTIFICATION New Delhi, the 20th November, 2025 Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Amendment) Regulations, 2025. F. No. IBBI/2025-26/GN/REG131.—In exercise of the powers conferred by clause (t) of sub-section (1) of section 196, section 240 read with clause (e) of section 2 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 (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019, namely:- 1. (1) These regulations may be called the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Second Amendment) Regulations, 2025. (2) They shall come into force on the date of their publication in the Official Gazette.[भाग III—खण् ड 4] भारत का रािपत्र : ऄसाधारण 3 2. In the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019. (hereinafter referred to as 'the principal regulations'), after regulation 22, the following shall be inserted, namely: “Regulation 23. Filing of Forms (1) The resolution professional shall file the Forms, along with enclosures thereto, as notified by the Board through circular, as per the timelines stipulated against each Form. (2) The Board shall make available the Forms referred to in sub-regulation (1) on the electronic platform and may modify them from time to time. (3) The resolution professional shall ensure that the Forms and its enclosures filed under this regulation are accurate and complete. (4) The filing of a Form under this regulation after the due date of submission, whether by correction, updation or otherwise, shall be accompanied by a fee of five hundred rupees per Form for each calendar month of delay after the date notified by the Board. (5) The resolution professional shall be liable to any action which the Board may take as deemed fit under the Code or any regulation made thereunder, including refusal to issue or renew Authorisation for Assignment, for - (i) failure to file a Form along with requisite information and records; (ii) inaccurate or incomplete information or records filed in or along with a Form; or (iii) delay in filing the Form.” RAVI MITAL, Chairperson [ADVT.-III/4/Exty./487/2025-26] Note : The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 were published vide notification No. IBBI/2019-20/GN/REG050, dated 20th November, 2019 in the Gazette of India, Extraordinary, Part III, Section 4, No. 413 on 20th November, 2019 and were last amended by the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Amendment) Regulations, 2024 published vide notification No.IBBI/2025-26/GN/REG125 dated the 19th May, 2025 in the Gazette of India, Extraordinary, Part III, Section 4, No. 374 on 19th May, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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