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Insolvency and Bankruptcy Board of India

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

Issue Date: 02 January 2026 Published: 02 January 2026
Gazette ID: CG-DL-E-02012026-269064 Download PDF
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Core Purpose

The Insolvency and Bankruptcy Board of India issues 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.

Detailed Summary

The Insolvency and Bankruptcy Board of India (IBBI) published a notification on January 2, 2026, introducing the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2026. These regulations are enacted under 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 primary amendment involves the substitution of clause (1) in regulation 47B of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016. The new clause (1) stipulates that the liquidator shall file all Forms, along with their enclosures, as notified by the Board periodically, on an electronic platform of the Board, adhering to the timelines specified for each form. These amending regulations will come into force on the date of their publication in the Official Gazette. The original Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, were initially published vide notification No. IBBI/2016-17/GN/REG005 dated 15th December, 2016, and were last amended by notification No. IBBI/2025-26/GN/REG129 dated 14th October, 2025. The notification is signed by Ravi Mital, Chairperson.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02012026-269064 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 03] NEW DELHI, FRIDAY, JANUARY 2, 2026/PAUSHA 12, 1947 25 GI/2026 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 notification No. IBBI/2016-17/GN/REG005 dated 15th December, 2016 in the Gazette of India, Extraordinary, Part III, Section 4, vide No. 460 on 15th December, 2016 and were last amended by Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2025 vide notification No. IBBI/2025- 26/GN/REG129 dated the 14th October, 2025 in the Gazette of India, Extraordinary, Part III, Section 4, vide No. 675 on 14th October, 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. SARVESH KUMAR SRIVASTAVA

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