Liquidator reporting obligations require electronic filing of prescribed LIQ forms with timely, accurate records to monitor liquidation. Insolvency Professionals functioning as liquidators must file prescribed electronic LIQ forms on the IBBI platform-authenticated by digital signature or e sign-capturing stage wise information on liquidation (commencement, public announcement, valuation and sale, litigations, PUFE, SCC meetings, receipts/payments, distributions and unclaimed proceeds); filings follow specified timelines, are the IP's responsibility, and non compliance or inaccurate/incomplete filings attract liability under the Code.