On 1 June 2026, the Insolvency and Bankruptcy Board of India notified the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2026 to amend the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016.
The provisions came into force on 2 June 2026.
All you need to know about the amendment:
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Regulation 2-B relating to “Information to be furnished by operational creditor” has been revised. It says that if an operational creditor is filing an application, they will have to provide the following:
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Copies of relevant GSTR-1 and GSTR-3B returns;
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E-way bill, if applicable;
Note- The above 2 is not…
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