On April 4, 2021, the President of India promulgated the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 to allow pre-packaged insolvency resolution process (PPIRP) for CDs classified as MSMEs with minimum default of Rs. 10 lakh. This new regime under the IBC aims to provide MSMEs quicker, more cost-effective resolution than the traditional CIRP route.

The PPIRP for MSMEs is based on the ‘debtor-in-possession’ model, wherein the CD proposes a resolution plan to the secured creditors before the initiation of CIRP and the entity continues to be controlled by the existing management rather than coming under the control of the Resolution Professional (RP). Once the proposal is approved by 66% of the creditors, it comes under CIRP wherein the timeline for resolution is 120 days vis-à-vis 330 days for corporates referred directly under CIRP.