There are very peculiar issues still subsisting in the IBC, as it is fairly new Code having prolonged teething problems, of which one of the major issues that is usually encountered while filing an application under Section 9 of the IBC, is determining the date of default. The present article ponders upon the determination of the suitable date of default under Section 9 Application of the Code, for the commencement of an insolvency proceeding. This article also analyses which invoice date should be taken into consideration in case of multiple invoices? It is necessary to determine which invoice date, amongst all, shall be used as the date of default.