Revised electronic LIQ forms launched for liquidation reporting, with defined timelines, correction utility, and temporary penalty moratorium. The Board has launched revised electronic liquidation forms LIQ 1 to LIQ 4 with defined filing timelines and scope, to be filed exclusively on the Board's electronic platform using Board provided credentials and DSC/e signature. The forms reduce duplication through auto population, include an OTP authenticated modification utility for corrections (with no fee if corrected before the form's due date), and a penalty moratorium for delayed filings during January-March 2026; noncompliance or inaccurate filings attract liability under applicable provisions.