• A creditor or corporate debtor can initiate the process if default > Rs. 1 crore.
  • Application is made to National Company Law Tribunal (NCLT).
  • Corporate insolvency process must be completed within 180 days.
  • This period can be extended by 90 days in complex cases.
  • Overall, it should be completed within 330 days, with exceptions for legal proceedings.
  • If no resolution plan is approved by CoC, assets are liquidated.