Sunday, 7 June 2026

⚖️ IBBI Notifies CIRP (Third Amendment) Regulations, 2026 — 6 Key Changes You Must Know

 The Insolvency and Bankruptcy Board of India (IBBI) has amended the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 to operationalise the changes introduced by the IBC (Amendment) Act, 2026.

Effective: 4th June, 2026 | Press Release No. IBBI/PR/2026/10

Here's a quick breakdown of the 6 key amendments:

1️⃣ Fuller Disclosure at Initiation

Operational creditors must now file GST records, e-way bills, part-payment details, assignment & guarantee details, and pending proceedings. Corporate applicants must provide key financial & asset particulars from books of account.

2️⃣ Better Information Access for Resolution Professionals

RPs are now expressly empowered to call for information from creditors, financial institutions & statutory authorities. Every creditor must share asset & liability records at the first CoC meeting.

3️⃣ Time-Bound Communication on Claims

The RP must convey admission or rejection of a claim — with reasons — within 7 days. This reduces stakeholder friction and limits litigation risk.

4️⃣ Framework for Guarantors' Assets (u/s 28A)

A structured mechanism now governs the transfer of a guarantor's asset and coordination between professionals handling the corporate debtor and a corporate guarantor under insolvency. The CoC must factor in guarantor asset value while considering resolution plans.

5️⃣ Greater Discipline in CIRP Withdrawal (u/s 12A)

Withdrawal applications must be filed within a defined window, backed by a bank guarantee or demand draft for process costs. Actual costs to be deposited on approval — ensuring accountability.

6️⃣ Dedicated Dissolution Framework During CIRP

New self-contained provisions allow the CoC to seek direct dissolution of the corporate debtor during CIRP within defined timelines, improving overall outcomes.

💡 Taken together, these amendments make the CIRP more transparent, time-bound and dispute-resilient.

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