Regulation 2B - Record or evidence of transaction, debt and default by operational creditor - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process For Corporate Persons) Regulations, 2016

1 [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. ] ************* NOTES:- 1. Inserted vide Notification No. IBBI/2022-23/GN/REG084 dated 14-06-2022