How to File a Claim in CIRP of a Company (forms C–F, Proof of Debt, Verification & NCLT Timelines)

Understanding how to file a claim in CIRP of a company is the single most time-sensitive step any creditor faces once a Corporate Insolvency Resolution Process is admitted against a debtor. With the Insolvency and Bankruptcy Code (Amendment) Act, 2026 now in force since 6 April 2026, the verification framework and procedural timelines governing claim submissions have tightened, making it critical for banks, operational creditors, workmen and in-house counsel to get every element right the first time. This guide consolidates the complete workflow, from selecting the correct IBBI claim form (Form C, CA, D, E or F) to assembling admissible proof of debt, navigating the Resolution Professional’s verification process and tracking your claim through NCLT timelines.

Every procedural step cited below is grounded in the Insolvency and Bankruptcy Code, 2016 (as amended), the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 and official IBBI guidance.

Quick Answer, What to Do in 5 Steps

If you have just received or seen the public announcement by the Interim Resolution Professional (IRP), here is your immediate action plan:

1. Identify your creditor category. Determine whether you are a financial creditor, operational creditor, workman or employee, this dictates which CIRP claim form you must use.
2. Select and complete the correct form. Financial creditors file Form C; operational creditors file Form B (or Form F where relevant); workmen and employees file Form D; other stakeholders file Form E or Form F. Form CA is used for submission of claim to the liquidator (not CIRP). Download the prescribed CIRP forms from the IBBI claims portal.
3. Assemble your proof of debt. Attach every supporting document, loan agreements, invoices, delivery challans, statements of account, contracts, board resolutions, indexed and paginated.
4. Submit to the IRP/RP within 14 days of the IRP’s appointment (per Regulation 12(1) of the CIRP Regulations). Claims filed after this window but before the expiry of the CIRP period may still be considered, but early filing is essential to participate in the first Committee of Creditors (CoC) meeting.
5. Track and escalate. Monitor your IBBI claim status via the IBBI portal and, if your claim is rejected or partially admitted, file an application before the NCLT within the applicable timeline.

Why This Matters in 2026, The Amendment Act and Its Practical Consequences

The Insolvency and Bankruptcy Code (Amendment) Act, 2026, which came into force on 6 April 2026 as notified in the Gazette of India, introduced several changes that directly affect how creditors file and defend claims in CIRP. Industry observers expect these amendments to tighten the window for creditors who delay filing and to increase the standard of documentary proof that Resolution Professionals demand during verification.

For creditors, the practical consequence is straightforward: the margin for error when filing a claim in CIRP of a company has narrowed. Claims that arrive late, use the wrong form, or lack sufficient evidence face a higher risk of rejection or partial admission, outcomes that can materially reduce recovery. Creditors and their advisers should treat the 2026 amendments as a prompt to audit their claim-filing workflows immediately. Those already navigating an active CIRP may wish to consult an insolvency lawyer experienced with the IBC Amendment framework for case-specific advice.

Which Form Should I File? CIRP Claim Forms C, CA, D, E and F

The IBBI prescribes specific CIRP claim forms under the CIRP Regulations, each mapped to a particular creditor category. Using the wrong form is one of the most common reasons for verification delays. The table below summarises which form to use and when.

Form C, Financial Creditor Claims (How to Fill It Correctly)

Form C IBBI requires the financial creditor to provide: (a) particulars of the corporate debtor; (b) the total amount of the financial debt as on the insolvency commencement date (ICD); (c) details of any security held; (d) a statement of account from the date of disbursal to the ICD; and (e) evidence of the financial debt, typically a loan agreement, sanction letter, board resolution authorising the lending and a running-account statement. A common mistake is failing to bifurcate principal from interest or omitting the precise date of the ICD, which gives the RP grounds to seek clarification and delays verification.

Form B, Operational Creditor Claims

The operational creditor claim form (Form B) requires similar particulars but focuses on goods supplied or services rendered. Operational creditors must attach copies of invoices, delivery challans, goods receipt notes (GRNs), purchase orders and the underlying contract. Where the debt arises from multiple invoices, a consolidated statement, indexed by invoice number, date and amount, significantly accelerates verification.

Form D, Workmen and Employee Claims

Form D captures unpaid wages, salary arrears, provident fund contributions, gratuity and bonus. Workmen and employees should attach their appointment letters, salary slips, provident fund statements and any correspondence from the employer acknowledging the dues. In practice, the RP typically cross-references Form D claims against the corporate debtor’s internal payroll records.

Forms E and F, Class Representatives and Other Creditors

Form E enables a single authorised representative to file on behalf of multiple workmen or employees, consolidating what might otherwise be hundreds of individual Form D submissions. Form F serves as the residual category for creditors who do not fit the FC, OC or workmen categories, government authorities claiming statutory dues, for instance, or parties with contingent or disputed claims.

All CIRP forms IBBI can be downloaded from the official IBBI claims and corporate processes page.

Proof of Debt, Evidence Standards and Documents That RPs Expect

Filing the correct form is necessary but not sufficient. The proof of claim under CIRP is what determines whether your claim is admitted, partially admitted or rejected. Resolution Professionals apply a document-first approach: if the evidence is incomplete, the claim is either marked “to be verified” or rejected outright pending supplementary filings.

Recommended Filing Bundle by Creditor Type

Practical tip on redaction: Where commercial confidentiality is a concern, for example, pricing schedules within supply agreements, creditors may redact commercially sensitive terms provided the redaction does not obscure the existence, quantum or nature of the debt itself. Index and paginate your filing bundle clearly (e.g., Tab A, loan agreement; Tab B, statement of account) to facilitate the RP’s review.

Step-by-Step Filing and Verification Process, How to File a Claim in CIRP of a Company

The claim process follows a chronological workflow governed by the IBC and the CIRP Regulations. Understanding each stage, and the timelines embedded in them, is essential to preserving your rights.

1. NCLT admits the CIRP application. The Adjudicating Authority (NCLT) passes an order admitting the application under Section 7, 9 or 10 of the IBC and appoints an Interim Resolution Professional (IRP). The date of this order is the insolvency commencement date (ICD).
2. IRP makes a public announcement. Within the timelines specified in Regulation 6 of the CIRP Regulations, the IRP publishes a public announcement calling upon creditors to submit their claims. This announcement is published in newspapers and on the IBBI website.
3. Creditors submit claims to the IRP/RP. Under Regulation 12(1), a creditor must submit its claim with proof to the IRP within 14 days of the appointment of the IRP. This is the recommended initial filing window. Regulation 12(2) permits a creditor who did not receive notice of the CIRP to file a claim within 14 days of becoming aware of the process, but in no case after the 90th day from the ICD.
4. IRP/RP verifies claims. The IRP (or the RP, once appointed by the CoC) verifies each claim within the timelines prescribed under Regulation 14 and maintains a list of creditors, updated as verification proceeds.
5. CoC is constituted. Upon verification of financial creditors’ claims, the IRP constitutes the Committee of Creditors under Section 21 of the IBC. Only creditors whose claims have been admitted participate in CoC meetings and vote on the resolution plan.
6. Creditors check status and escalate if needed. Creditors can monitor their IBBI claim status through the IBBI portal and, where claims are rejected or partially admitted, file an application before the NCLT for directions.

Filing Window Summary by Creditor Type

How to Check IBBI Claim Status and NCLT Claim Status

The IBBI maintains a claims portal where creditors can check whether their claim has been received by the RP, verified, admitted or flagged for further documentation. Navigate to the IBBI corporate processes page, locate the relevant corporate debtor by name or CIN, and review the status entries. For NCLT claim status, particularly where you have filed an application challenging partial admission or rejection, use the NCLT website or the e-filing portal to track your application by case number. If you are new to the insolvency filing process in India, a detailed walk-through of NCLT e-filing procedures is available separately.

When Claims Are Disputed, RP Objections, CoC Voting and NCLT Timelines

Not every claim sails through verification. The RP has the authority, and indeed the obligation, to reject or partially admit claims where the evidence is insufficient or the debt categorisation is contested.

Common Grounds for RP Objection

• Insufficient documentation. The creditor filed the form but attached incomplete evidence, for example, a loan agreement without a disbursement confirmation or invoices without proof of delivery.
• Disputed quantum. The amount claimed does not match the corporate debtor’s books, and no reconciliation statement has been provided.
• Wrong form or creditor category. A creditor filing as a financial creditor when the underlying transaction is, in substance, an operational debt (or vice versa). Tribunal practice affirms a “substance over form” approach: what matters is the nature of the underlying transaction, not the label the creditor attaches to it.
• Claims filed after the expiry of the permissible window. Claims arriving after the 90th day from the ICD face a strong presumption of rejection absent compelling condonation grounds.

Escalation to NCLT and NCLAT

Where a claim is rejected or only partially admitted, the creditor may file an application before the NCLT under Section 60(5) of the IBC seeking directions. The NCLT typically lists such applications on an expedited basis given the time-bound nature of CIRP (the process must conclude within 180 days, extendable to 330 days from the ICD under Section 12 of the IBC). An appeal against the NCLT’s order lies to the NCLAT under Section 61. Creditors pursuing this route should engage insolvency counsel experienced before the tribunal, the GLE lawyer directory can assist in identifying specialists.

Late Claims, Amended Claims and Condonation, Practical Strategy

Missing the initial 14-day window under Regulation 12(1) does not automatically extinguish your claim, but it does create practical difficulties. The RP may still accept claims filed after 14 days but before the conclusion of CIRP, subject to verification. However, a late-filing creditor risks being excluded from the initial CoC constitution and early voting on the resolution plan, which can materially affect outcomes.

How to Apply for Condonation

• File an affidavit explaining the delay. Set out the specific reasons for late filing, absence of notice, overseas domicile, delayed communication from the IRP, and attach supporting evidence (postal records, email logs).
• Submit supplementary proof immediately. Do not wait for the RP to request documents. Proactively file a complete evidence bundle alongside the late claim form to demonstrate good faith.
• File a formal application to the NCLT if the RP declines to accept the late claim. The NCLT has the discretion to direct the RP to consider a late claim where sufficient cause is shown and the CIRP timeline is not prejudiced.

If a creditor needs to amend or revise a previously filed claim, for example, to correct the quantum or update the statement of account, the amendment should be submitted to the RP in writing with a covering explanation and updated supporting documents. The RP will re-verify the amended claim. Creditors navigating a pre-packaged insolvency procedure should note that the claim-filing mechanics differ from standard CIRP and warrant separate analysis.

Filing Checklist and Sample Documents

Use this checklist before submitting your claim to ensure completeness. Every item marked below has been the basis for at least one rejection or partial admission in recent NCLT practice.

• Correct form selected, Form C (FC), Form B (OC), Form D (workmen/employees), Form E (authorised representative), Form F (other creditors).
• Insolvency commencement date confirmed, verify the ICD from the NCLT admission order; all figures must be calculated as at this date.
• Claim amount bifurcated, principal stated separately from interest; interest calculation methodology disclosed.
• Supporting documents indexed and paginated, Tab A through Tab [n], with a covering index sheet.
• Self-certified copies attached, each page stamped “true copy” and signed by the authorised signatory.
• Board resolution / authorisation letter enclosed, confirming the person signing the form has authority to submit the claim on behalf of the creditor entity.
• Verification affidavit / declaration signed, the form contains a declaration section; ensure it is signed, dated and notarised where required.
• Copy retained for records, keep a complete copy of the filed claim and all annexures, with proof of submission (acknowledgement receipt or email confirmation from the IRP/RP).
• Filing receipt obtained, confirm receipt from the IRP/RP in writing; if filing electronically, retain the auto-acknowledgement.
• Follow-up calendar set, diarise the 14-day, 30-day and 90-day milestones from the ICD to track verification status and escalation deadlines.

Sample Verification Declaration Wording

“I, [Name], [Designation], duly authorised by [Creditor Entity Name] vide board resolution dated [Date], do hereby declare that the particulars set out in this claim form and the supporting documents annexed hereto are true and correct to the best of my knowledge, information and belief. No part of the claim has been satisfied or adjusted otherwise than as stated herein. I understand that any misrepresentation may render me liable under the provisions of the Insolvency and Bankruptcy Code, 2016.”

For additional context on winding-up and closure procedures following a failed CIRP, see the guide on how to close a private limited company in India.

Conclusion and Next Steps

Knowing how to file a claim in CIRP of a company is not merely a procedural exercise, it is the foundation of every creditor’s recovery strategy under the IBC. With the 2026 Amendment in force, creditors face tighter verification standards and less room for incomplete or late filings. The recommended course of action is clear: identify your creditor category, select the correct CIRP claim form, assemble a complete proof-of-debt bundle, file within 14 days of the IRP’s appointment and actively track your claim through both the IBBI portal and, where necessary, the NCLT. Where claims are disputed or rejected, escalation to the NCLT should be immediate.

Creditors seeking specialist representation can explore related commercial litigation options or consult the GLE lawyer directory to connect with qualified insolvency practitioners in India.

Sources

1. Insolvency and Bankruptcy Board of India (IBBI), Claims / Corporate Processes
2. IBBI, CIRP FAQs
3. Insolvency and Bankruptcy Code, 2016, IndiaCode (Government of India)
4. The Gazette of India, Ministry of Law & Justice
5. National Company Law Tribunal (NCLT)
6. National Company Law Appellate Tribunal (NCLAT), e-Filing Portal