Submission of information along with application

The financial creditor or operational creditor shall, while filing application under section 7 or 9, as the case may be, also furnish details of his/ its— (a) Permanent Account Number; and (b) Email-ID.] 11[2D. Details of debt, default and limitation in respect of applications under section 7 or section 9. 10 Substituted by Notification No. IBBI/2026-27/GN/REG152, dated 01st June, 2026 (w.e.f. 02-06-2026). Before substitution, the words stood as under: - “[2B. Record or evidence of transaction, debt and default by operational creditor. The operational creditor shall, alongwith application under section 9, furnish copies of relevant extracts of Form GSTR-1 and Form GSTR-3B filed under the provisions of the relevant laws relating to Goods and Services Tax and the copy of e-way bill wherever applicable: Provided that provisions of this regulation shall not apply to those operational creditors who do not require registration and to those goods and services which are not covered under any law relating to Goods and Services Tax.]”. 11 Inserted by Notification No. No. IBBI/2023-24/GN/REG106, dated 18th September, 2023 (w.e.f 18-09-2023).

While filing an application under section 7 or 9, the financial creditor or the operational creditor, as the case may be, shall also submit along with evidence, chronology of the debt and default including the date when the debt became due, date of default, dates of part payments, if any, date of last acknowledgment of debt and the limitation applicable.] 12[2E. Submission of information by the corporate applicant. A corporate applicant shall furnish the following information along with an application under sub- section (1) of section 10, namely- (1) The following information relating to its books of account for the immediately preceding three financial years or since incorporation, whichever is later: (a) list of all bank accounts operated by the corporate debtor, including account numbers, bank names, branches, and authorized signatories; (b) particulars of assets including: (i) immovable properties - fixed assets register along with asset location; (ii) movable properties and inventory; (iii) investments in securities, subsidiaries, or joint ventures; (iv) intangible assets including intellectual property rights, virtual digital assets; and (v) list of receivables along with supporting evidence. (2) The corporate applicant shall also furnish the following documents: (a) details of secured and unsecured creditors with amounts outstanding; (b) list of all creditors with their contact details, email addresses, and complete claim particulars; (c) list of all ongoing litigations, disputes, and arbitration proceedings to which the corporate debtor is a party; (d) list of all employees with their designation and workmen, and their outstanding dues; (e) particulars of subsidiaries, joint ventures, and associate companies; (f) details of corporate guarantees given or received; 12 Inserted by Notification No. IBBI/2026-27/GN/REG152, dated 01st June, 2026 (w.e.f. 02-06-2026).

(g) statement of transactions with related parties for the preceding two financial years; (h) details of all regulatory approvals, licenses, and registrations required for business operations; (i) organization structure and details of key managerial personnel; (j) details of statutory compliances, including filings with the Ministry of Corporate Affairs, income tax, GST, and other applicable regulators; (k) details of joint development agreements and other similar collaboration or co- development arrangements, including rights, obligations, and interests of the corporate debtor arising thereunder; (l) details of assets which are under attachment by enforcement agencies, including particulars of the assets attached, the authority which has attached and the status of such proceedings; (m) details of demand notices, assessment orders or recovery proceedings under the Income-tax Act, 1961, the Central Goods and Services Tax Act, 2017, the Customs Act, 1962, the Central Excise Act, 1944, and analogous State legislations; (n) details of any provident fund, gratuity, employees’ state insurance, or other workmen- related dues outstanding as on the date of the application; (o) details of all proceedings, including criminal proceedings, investigations, prosecutions, or attachments, pending against the corporate debtor or any of its officers, under the Prevention of Money-laundering Act, 2002, the Prohibition of Benami Property Transactions Act, 1988, the Foreign Exchange Management Act, 1999, the Companies Act, 2013, or under any other law for the time being in force, along with status reports thereof; (p) details of all allottees, including their names, amounts due, and units allotted, whose claims are either reflecting in the books of accounts of the corporate debtor or in the records of the Real Estate Regulatory Authority established under the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); and (q) any other information as the corporate applicant considers relevant for the corporate insolvency resolution process.]