2.18.20. Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021

(1) The corporate debtor shall submit a list of claims under sub-section (1) of section 54G in Form P10To view the Form included in the Schedule, Click Here. such format as notified by the Board Substituted vide Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Third Amendment) Regulations, 2026 dated 01.06.2026. To view the notification, Click Here.  to the resolution professional.

(2) Based on the records of the corporate debtor and other relevant material available on record, the resolution professional shall confirm the details received in Form P10To view the Form included in the Schedule, Click Here..such format as notified by the Board. Substituted vide Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Third Amendment) Regulations, 2026 dated 01.06.2026. To view the notification, Click Here. 

(3) The resolution professional shall inform every creditor regarding its claims, as confirmed by him, and seek objections, if any.

(4) A creditor may submit objection along with supporting documents to the resolution professional within seven days from the receipt of communication under sub-regulation (3).

(5) The resolution professional may call for such other evidence or clarification as he deems fit from a creditor for substantiating the whole or part of its claim.

(6) The resolution professional shall consider every objection received under sub-regulation (4) and modify the claim of the creditor, if required.

(7) A creditor shall update its claim, as and when the claim is satisfied, partly or fully, from any source in any manner, after the pre-packaged insolvency commencement date.

(8) The resolution professional shall maintain a list of claims in Form P10To view the Form included in the Schedule, Click Here. such format as notified by the Board Substituted vide Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Third Amendment) Regulations, 2026 dated 01.06.2026. To view the notification, Click Here.  and update it as and when required.

(9) Form P10To view the Form included in the Schedule, Click Here. The format as notified by the Board under sub-regulation (8) Substituted vide Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Third Amendment) Regulations, 2026 dated 01.06.2026. To view the notification, Click Here.  shall be –
(a) available for inspection by the creditors, members, partners, directors and guarantors of the corporate debtor;
(b) displayed on the website, if any, of the corporate debtor;
(c) filed with the Board on electronic platform; and
(d) presented at the meetings of the committee, as and when updated.