Repayment plan filing: resolution professionals must file specified Forms on time and face fees and sanctions for delays. Regulation 23 requires the resolution professional to file specified Forms and enclosures on the Board's electronic platform within notified timelines, to ensure filings are accurate and complete, and provides that late filing or post due corrections incur a fee of five hundred rupees per Form per calendar month; it also makes the resolution professional liable to actions under the Code, including refusal to issue or renew Authorisation for Assignment, for failures, inaccuracies or delays.