Liquidator must file specified forms electronically, ensure accuracy, and face fees and regulatory action for late or inaccurate filings. The liquidator must file specified Forms and enclosures on the Board's electronic platform per timelines notified by the Board, ensuring all filings are accurate and complete. Late filing incurs a fee of five hundred rupees per Form per calendar month for filings after the due date. The Board may take action under the Code or regulations, including refusal to issue or renew Authorisation for Assignment, for failure to file, inaccurate or incomplete filings, or delay in filing.