Section 17(2) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(2)The existence of debt due to an operational creditor under this Regulation may be proved on the basis of-(a)the records available with an information utility, if any; or(b)other relevant documents which adequately establish the debt, including any or all of the following -(i)a contract for the supply of goods and services with corporate debtor;(ii)an invoice demanding payment for the goods and services supplied to the corporate debtor;(iii)an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any; and(iv)financial accounts.
