IBBI starts charging ₹500 a month for late liquidation forms due on or before 30 September 2026
By Circular IBBI/LIQ/107/2026, each liquidation form that was due on or before 30 September 2026 and is submitted after its due date must carry a fee of ₹500 plus GST for every month of delay.
Key facts
- Published
- 24 September 2026
- Section
- Insolvency
- What it is
- Action needed
- Who it affects
- Insolvency Professionals acting as liquidators
In 30 seconds
- The fee is under Regulation 47B of the IBBI (Liquidation Process) Regulations, 2016.
- ₹500 with applicable GST per month for the period of delayed filing, per form.
- It applies whether the late submission is by correction, updation or otherwise.
हिंदी में सार
IBBI के 24 सितंबर 2026 के सर्कुलर के अनुसार, जो liquidation फॉर्म 30 सितंबर 2026 तक देय थे और तय तारीख के बाद जमा होते हैं, उन पर हर फॉर्म के लिए ₹500 प्रति माह (GST अलग) फीस लगेगी — चाहे देरी सुधार या अपडेट की वजह से हो।
What the circular says
In continuation of its circular of 5 January 2026 on the revised liquidation forms, the Insolvency and Bankruptcy Board of India has notified that each form which is due on or before 30 September 2026 and is submitted after the due date — whether by correction, updation or otherwise — shall be accompanied by a fee of ₹500 with applicable GST per month for the period of delayed filing.
What liquidators should do
- List every liquidation form that fell due on or before 30 September 2026 in each assignment.
- File the pending ones now: the fee is counted per form and per month of delay.
- Remember that a correction or updation filed after the due date also attracts the fee.
Published 24 September 2026. Updated 2 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.