Introduction of Modification Utility & Commencement of levy of fee for delayed filing of Forms under Regulation 40B of the CIRP Regulations

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....th December, 2025 To All Registered Insolvency Professionals All Recognised Insolvency Professional Entities All Registered Insolvency Professional Agencies (By mail to registered email addresses and on website of the IBBI) Subject: Introduction of Modification Utility & Commencement of levy of fee for delayed filing of Forms under Regulation 40B of the CIRP Regulations I. Int....

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....shall be applicable, as the computation of fee under Regulation 40B(4) will commence only after the last due date of the Form. II. Commencement of levy of fee for delayed filing of Forms under Regulation 40B of the CIRP Regulations 4. The Insolvency and Bankruptcy Board of India vide Circular No. IBBI/CIRP/85/2025 dated 26th May 2025, introduced a revised framework of forms with respect to t....