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<h1>Liquidator filing duties u/reg 47B: mandatory IBBI e-forms, accuracy rules, ?500 monthly late fee, regulatory risk</h1> Regulation 47B mandates that a liquidator file specified forms, with required enclosures, on IBBI's electronic platform in the manner and within the timelines notified by the Board, and requires the liquidator to ensure that all filed forms and enclosures are accurate and complete. Late filing after the notified due date, including filing by way of correction or updation, attracts a fee of five hundred rupees per form for each calendar month of delay. The liquidator is exposed to regulatory action for failure to file, for filing inaccurate or incomplete information or records, or for delay, including possible refusal to issue or renew Authorisation for Assignment.