GST evidence requirement: operational creditors must furnish GST return extracts and e way bills when filing insolvency applications. Operational creditors must submit relevant extracts of Form GSTR 1, Form GSTR 3B and e way bills, where applicable, with a section 9 application; creditors filing under sections 7 or 9 must also provide Permanent Account Number and email ID. Creditors and corporate debtor personnel must supply information and documents (valuation reports, stock and receivables statements, inspection and audit reports, bank statements and other financial information) to enable preparation of the information memorandum and valuation. A third registered valuer may be appointed where two valuations differ by twenty five per cent in liquidation value.