National E-Governance Services Limited (NeSL) is an Information Utility (IU) appointed by the Insolvency and Bankruptcy Board of India (IBBI) . It is Indias first IU and a Union government company governed by the provisions of Insolvency and Bankruptcy Code, 2016 (IBC) and Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017. The primary role of NeSL is to serve as a repository of legal evidence holding the information pertaining to any debt/claim, as submitted by the financial or operational creditor and verified and authenticated by the parties to the debt.

To submit debt-related information to NeSL, a person or entity must first register with the utility. The process of registration with an IU differs for individual persons and entities, but both processes involve providing legal constitution, date of incorporation, CIN/LLPIN if applicable, PAN & Aadhaar number, contact person details, and debt information. Debt information includes loan account number, date of sanction, date of disbursement, sanctioned amount, nature of credit facility, repayment frequency, rate of interest, lending arrangement, outstanding amount, amount overdue, days past due, security information, and default information.

Once the details on an account are reported to NeSL, the account holder will receive a notification to authenticate the submitted details. The account holder will be required to register on the NeSL portal when they visit it for the first time.