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Core Purpose

This notification introduces the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Second Amendment) Regulations, 2025, to further amend the 2019 Regulations.

Detailed Summary

The Insolvency and Bankruptcy Board of India (IBBI), exercising powers under 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), issued the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Second Amendment) Regulations, 2025, on November 20, 2025. These regulations, identified by F. No. IBBI/2025-26/GN/REG131, amend the principal Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 (published vide notification No. IBBI/2019-20/GN/REG050, dated November 20, 2019), which were last amended by notification No. IBBI/2025-26/GN/REG125 dated May 19, 2025. The amendment inserts a new 'Regulation 23. Filing of Forms' after regulation 22. This new regulation mandates resolution professionals to file forms and enclosures as notified by the Board through circulars, ensuring accuracy and completeness. It also stipulates a fee of five hundred rupees per form for each calendar month of delay in filing after the due date and outlines that resolution professionals are liable to Board action for non-compliance, inaccurate information, or delayed filing, including refusal to issue or renew Authorisation for Assignment. The regulations shall come into force on their publication date in the Official Gazette, November 21, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21112025-267887 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 752] NEW DELHI, FRIDAY, NOVEMBER 21, 2025/KARTIKA 30, 1947 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. 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. AMIT KUMAR JAISWAL

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