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of <h1>Revised LIQ-1 to LIQ-4 e-forms for liquidation reporting replace old forms from 1 Jan 2026; late-fee waived initially</h1> Revised electronic Forms LIQ-1 to LIQ-4 are notified under the amended IBBI (Liquidation Process) Regulations, 2016, requiring insolvency professionals to file the specified forms with enclosures on IBBI's electronic platform within prescribed timelines for each stage of liquidation; existing forms are discontinued from 1 January 2026, with LIQ-2 available from 1 February 2026, and all subsequent filings to be made only in the revised forms by the liquidator in office as on the last date of the month preceding the due month, thereby standardising and streamlining regulatory reporting. A portal-based form-modification utility is enabled for correcting submitted forms through OTP authentication, and where a form is filed and modified before its due date, no fee under Regulation 47B applies; no penalty will be levied for delayed filing during January-March 2026.
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