Subsidiary Instructions to Central

Government Account (Receipts and

Payments) Rules, 2022

Government of India
Ministry of Finance
Department of Expenditure
Controller General of Accounts

Date of issue: 26-08-2022

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 INDEX DESCRIPTION PAGE
Chapter-1 RECEIPTS OF GOVERNMENT REVENUES
para 1.1 Instructions for Government officers/bank authorized to receive 6-8
government money on behalf of Government
para 1.2 Instructions for issue of acknowledgement and grant of receipts to the 8
payer by departmental/Government officer or the bank
para 1.3 General instructions for handling cash 8-9
para 1.4 General instructions for maintenance of cash book 10-11
para 1.5 Deposit of revenue, receipts and dues of Government into Government 12
Account
para 1.6 Direct utilisation of departmental receipts for departmental expenditure 12-13
authorised by the Controller General of Accounts
para 1.7 Procedure for affording transfer credit when departmental receipts are 14
utilised for payment
para 1.8 Deposit of moneys with a bank other than Reserve Bank or its agent 14
for the purpose of government transactions
Chapter-2 WITHDRAWALS FROM THE GOVERNMENT
ACCOUNT
SEC-I GENERAL INSTRUCTIONS
para 2.1 Instructions for withdrawal of money from Government Accounts 15
para 2.2 Instructions for presentation of claims for payment 15-21
SEC-II PERSONAL CLAIMS OF GOVERNMENT SERVANTS
para 2.3 Personal Claims of Government Servants: Application 22
para 2.4 Pay and Allowances 22-32
para 2.5 Overtime allowance 33
para 2.6 Arrear bills 33
para 2.7 Travelling allowance bills 34
para 2.8 Medical charges reimbursement bills 34
para 2.9 Disbursement of pay and allowance etc. and acquittances therefor 34-35
para 2.10 Last payment of pay and allowances 35-36
para 2.11 Issue of Last Pay Certificate in the event of transfer, deputation or foreign 36
service
para 2.12 Arrears payable after death 36-37
SEC-III CONTINGENT CHARGES
para 2.13 Contingent Charges 38-39
para 2.14 Payment of contingent expenditure out of permanent advances, etc. 39
para 2.15 General Limitations 39
para 2.16 Certificates relating to certain types of contingent charges 39-40
para 2.17 Responsibilities of Government officers for incurring contingent 40-41
expenditure
para 2.18 Cancellation and destruction of sub-vouchers 41-42
para 2.19 Contingent register 42
para 2.20 General instructions relating to bills, for drawal of contingent charges 43
para 2.21 Drawing of bills for different kinds of contingencies 43-47
SEC-IV PURCHASE OF GOODS AND SERVICES
para 2.22 Goods and Services 48
para 2.23 Purchases in India other than through agencies specified by the 48-49
Government
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 INDEX DESCRIPTION PAGE
para 2.24 Purchases of Stores and Contingent items through agencies specified by 49-53
the Government
para 2.25 Procedure for payment against direct orders on firms, etc., abroad 53-54

SEC-V WORKS EXPENDITURE

para 2.26 Application 55
para 2.27 Charges on petty construction and repair works met from contingencies 55
para 2.28 Payments to labourers 55
para 2.29 Witnessing the payments 55-56
para 2.30 Payments to work charged establishment 56
para 2.31 Payments to suppliers and contractors 56-57
para 2.32 Payments for works done through local authority 57
para 2.33 Advances to contractors 57
para 2.34 Detailed procedure to be prescribed through departmental regulations 57
SEC-VI REFUND OF REVENUE
para 2.35 Refund of non-tax revenue 58-59
para 2.36 Refund of examination fees received by the Union Public Service 59-60
Commission and Staff Selection Commission etc.—
para 2.37 Refund of tax revenue (Direct Taxes) 60
para 2.38 Refund of tax revenue (In-Direct Taxes) 60
SEC-VII LOANS AND ADVANCES
para 2.39 Application: Loans and Advances 61
para 2.40 Form of bill for loans and advances and drawal thereof 61
para 2.41 Mode of repayment of loans and advances 61-62
para 2.42 Instalments of Loans. 63
para 2.43 Procedure to be followed in case of defaults in repayment of interest free 63-64
loans or loans sanctioned at concessional rates of interest
para 2.44 Irrecoverable Loans. 64
para 2.45 Undertaking to be obtained from wholly owned Government Companies 64

para 2.46 Accounts and Control 65

para 2.47 Annual Returns 65
para 2.48 Review of Annual Statements 65
para 2.49 Agreements and other documentation 65-66
para 2.50 Submission of Utilization Certificate, Reports, Statements, etc. 66-67
para 2.51 Revenue Advances 67-68
para 2.52 Advances under special laws 68
para 2.53 Advances for departmental purposes 68
para 2.54 Advances to government servants 68
para 2.55 Other loans and advances 69
SEC-VIII GRANTS-IN AID, CONTRIBUTIONS
para 2.56 Grants-in-aid, contributions 70
para 2.57 Form of bill for grant-in-aid, etc.:- 70
para 2.58 Form of bill for compensation 70
para 2.59 Form of bill for stipends and scholarships 70

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 INDEX DESCRIPTION PAGE
PROVIDENT FUND, NATIONAL PENSION SYSTEM AND
SEC-IX INSURANCE FUNDS
para 2.60 Recovery of subscription, contribution, premia etc. 71-72
para 2.61 Entry relating to subscriptions in the last pay certificate on transfer etc. 72
para 2.62 Advances and withdrawals from Provident Fund 72
para 2.63 Final Payment of total accumulations in the fund etc. 72-73
para 2.64 Payment arising under the Provident Fund Deposit Linked Insurance 73
Scheme, 1977
para 2.65 Post Office Insurance Fund payments 73
para 2.66 Payments under Central Government Employees' Insurance Scheme, 1977 73
para 2.67 Central Government Employees' Group Insurance Scheme, 1980 and the 73
Scheme as extended to All-India Services as per All-India Services
(Group Insurance) Rules 1981
para 2.68 Funds not under Government management 74
SEC-X DEPOSITS
para 2.69 Deposits 75
para 2.70 Limitations of Deposits 75-76
para 2.71 Credit deposits into Government Account 76
para 2.72 Refund of deposits 76-77
para 2.73 Refund of EMDs of Civil Departments and Defence Services 77
para 2.74 Transfer credit of earnest money into the Consolidated Fund in certain 77
cases
para 2.75 Lapsed deposits 77-78
para 2.76 Procedure for refund of lapsed deposits 78-79
para 2.77 Personal Deposit Account 79
para 2.78 Receipts towards Personal Deposit Accounts 79
para 2.79 Withdrawal from Personal Deposit Accounts 80
para 2.80 Balances in Personal Deposit Accounts 80-81
para 2.81 Deposits for works done for local authorities or individuals 81
para 2.82 Deposit of fees 81-82
para 2.83 Other deposit accounts 82
SEC-XI PENSION
para 2.84 Procedure for Payment of Pension in respect of Defence, Railways, 83
Post and Telecom
para 2.85 Pension: Application 83
para 2.86 Limitations on number of pensions 83
para 2.87 Procedure for determination and authorisation of the amounts of 83-86
Central (Civil) pensions and gratuity.
para 2.88 Time schedule for processing of pension by various authorities 86
para 2.89 Entities authorized for Disbursal of pension 86-88
para 2.90 Procedure regarding switchover of payment channel 88
para 2.91 Procedure for payment of commuted value of pension 88
para 2.92 Payment of pension to AIS officers 88
para 2.93 Payment of pension in Nepal 88
para 2.94 Payment of Pension to N.R.I. Pensioners 89
para 2.95 Arrears of Pension 89-90

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 INDEX DESCRIPTION PAGE
para 2.96 Submission of Life Certificate by the Pensioner 90-91
para 2.97 Post payment checks 92
para 2.98 Option to avail benefits on death or invalidation or disability of NPS 92
Subscriber during service
SEC-XII MISCELLANEOUS
para 2.99 Investment by Government 93
para 2.100 Interest on Government debt 93
para 2.101 Payment to the Reserve Bank 93
para 2.102 Expenditure from discretionary grants at the disposal of any Government 93-94
authority
para 2.103 Payment on behalf of Defence Services by Union territory administration 94
para 2.104 Compensation for land 94
para 2.105 Discount on stamps 94
para 2.106 Commission to registrars 94
para 2.107 Rounding off transactions in Government Accounts 95
para 2.108 Settlement of Inter-Departmental transactions through Book 96
Adjustment or Without Resorting to Cash Settlement (Letter of
Authorisation)
Chapter- 3 MODES OF PAYMENT, BANKING
ARRANGEMENTAND ACKNOWLEDGEMENT
SEC-I MODES OF PAYMENT, BANKING ARRANGEMENT
para 3.1 Stamps for receipts 97
para 3.2 Use of cheques 97-99
para 3.3 Use of Payment Advice 99-100
para 3.4 Payment by postal money order 100
para 3.5 Letters of Credit against assignment accounts, etc. 100
para 3.6 Specimen signatures and other safeguards 100-101
para 3.7 Comparison of signature with the specimen, etc. 101
para 3.8 Special seal to be affixed on payment authorities 101
SEC-II CANCELLATION AND RE-ISSUE OF CHEQUES/
E-PAYMENT
para 3.9 Instruction for cancellation and Re-issue of cheque 102-105
SEC-III ACKNOWLEDGEMENT OF PAYMENTS
para 3.10 Acknowledgement of payments 106
para 3.11 Certificate of payment in certain circumstances 106
para 3.12 Scrutiny of claims presented to a departmental office 106-107
para 3.13 Instructions relating to affixing pay orders, defacing of stamps 107
affixed on vouchers and manner of cancellation of vouchers
para 3.14 Safe custody etc., of vouchers and acquittances which are not 107
required to be submitted to Accounts Offices
Appendix I Concordance Table 108-136
Forms INDEX 138-139
Forms R.P.R.Forms 140-271

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 Chapter- 1

RECEIPTS OF GOVERNMENT REVENUES

1.1 Instructions for Government officers/banks authorized to receive government money on

behalf of Government (See Rule 5(5) and 9):-

(1) In accordance with Rule 5(1), Government revenues, dues or other moneys receivable on
Government Account shall generally be received through authorized mode defined in Rule 2(b). Direct
or indirect taxes can also be remitted by taxpayers after logging into the designated portal of CBDT
and CBIC in accordance with the prescribed procedure by the Department concerned. The Non-Tax
Revenue or other receipts as prescribed by Government can also be remitted through online portal of
the Government of India viz. NTRP. In accordance with rule 5(2), departmental officers shall normally
receive cash not exceeding Rs.5000/- (Rupees Five thousand) in each case unless specially authorised
to receive higher amounts in cash through departmental regulations.

Note 1: In accordance with Rule 8(1) of RPR, the challan in the Form R.P.R.7 or in electronic
Form R.P.R.7E shall be used for remittance of money into the bank on Government Account.

Note 2: In accordance with Rule 26(3) of RPR, a challan Form R.P.R.7A is prescribed for
deposit of guarantee fee by the Institutions.

(2) The instruments being accepted by departmental officers not having cheque drawing powers,
should be drawn in favour (indicating official designation) of the concerned Pay and Accounts Officers.
Revenues and dues received in cash by such departmental officers functioning at places other than those
of their Pay and Accounts Offices maybe remitted to the latter office by means of bank drafts, for being
credited into Government Account.

(3) Cheques, bank drafts or any authorized mode may be accepted by departmental officers or by
the specified branch of the accredited bank or by a bank specially notified for the purpose, in payment
of Government dues or in settlement of other transactions with the Government, subject to the
provisions of special instructions, if any, issued by a Ministry, Department and, or Union Territory, in
consultation with the Controller General of Accounts, relating to any specific type of dues being
followed. The cheques should be crossed by the drawer before tendering. However, until they are
cleared, the Government cannot admit that payment has been received; consequently, the receipt of the
cheque as the preliminary acknowledgement alone may be given when it is tendered. In accordance
with Rule 9, the receipted challan shall be given to the tenderer (or sent to his address wherever such
an arrangement is envisaged by the department, or bank) after the cheque or draft has been cleared. The
preliminary acknowledgement of the receipt of the cheque or draft, will be given in the form indicated
below by the departmental Officers:—

"Received cheque/ draft number / / ------- for Rs -------- drawn on --------- on account of
--------".

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(4) Notwithstanding the above provisions, a Ministry, Department and, or Union Territory in
consultation with the Controller General of Accounts may specify specific modes of payment of
Government dues to any category of or all its departmental officers wherever this is not contrary to the
provisions of any Act under which the dues are to be realised; or the Controller General of Accounts
may on his own, stipulate similarly in respect of certain categories of departmental officers.

(5) A bank draft drawn on a branch of a bank is tendered at the same (i.e. the drawee) branch for
being credited to Government account, the receipted challan may be delivered to the tenderer on the
same day if the draft is otherwise in order.

(6) An acknowledgement will be issued by the bank on behalf of Government to the depositor to
facilitate delivery of the receipted challan to him in due course.

(7) In the event of the cheque or draft being dishonoured, the fact shall be reported at once to the
tenderer with a demand for payment in cash and the dishonoured cheque or draft should be returned to
the tenderer on surrendering the preliminary acknowledgement of the receipt of the cheque or draft or
any token previously granted. The Government cannot, however, accept any liability for loss or damage
which may possibly occur as a result of delay in intimating that the cheque or draft has been
dishonoured. The challan accompanying the cheque or draft and presented to the bank should not be
returned to the tenderer when the dishonoured cheque or draft is returned to him but should be retained
and destroyed in due course.

(8) Keeping in view the provisions of Rule 5(1), the bank, and, or departmental office may, at its
discretion, refuse to accept

(i) cheques or drafts tendered on the last day to the former, and on the last two working
days to the latter respectively; and, or

(ii) cheques or drafts which require clearance at the inter-bank clearing house before credit
can be afforded to Government Account, if and when work of such clearing house is
disrupted or apprehended to get disrupted so as to impede realisation of credit thereof
by the due date.

(9) The Government may, in relation to any particular class of transactions involving payment of
Government dues, issue orders varying or relaxing any of the conditions prescribed under para 3 to 8
above.

(10) Fees payable by candidates in India for examinations conducted by the Union Public Service
Commission or Staff Selection Commission or other similar government agencies should be remitted
to the respective commission or agencies by means of electronic mode or any other authorized mode
as may be notified by these Commissions with the approval of Government. Such fees in the case of
candidates residing outside India may be received by the Missions abroad.

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(11) In making rupee deposits to the Government Account in respect of externally aided projects under
Direct Payment Procedure applicable to various foreign loans or credits, Form R.P.R.8 shall be used
(adjustable by PAO, O/o CAAA)

1.2 Instructions for issue of acknowledgement and grant of receipts to the payer by
departmental/Government officer or the bank (See rule 9):-

(1) It is not necessary to issue a receipt to a payer in case where the field staff of the National
Savings Organisation receive moneys on account of sale of savings boxes.

(2) Where money is realised not in cash but by recovery from a payment made on a bill setting
forth full particulars of the deduction, receipt may be granted only if specially desired by the payer, the
fact of the recovery having been made by deduction from the bill being clearly recorded on the receipt.

(3) All receipts must be written in figures and in words in the original and signed in full over the
'Cash Received/| Received Payment' stamps. Other copies thereof, may however, be initialled against
the amount already indicated therein over the "Cash Received/ Received Payment' stamp.

(4) Receipt books in machine numbered Form R.P.R.6 shall be used by all Government officers
receiving money on behalf of the Government unless any special form of receipt is prescribed by
Departmental regulations in consultation with the Head of Accounting Organisation to suit the
convenience of any particular department or office. In case the money is paid through electronic mode,
an e-receipt (downloadable or printable) in R.P.R.6E shall be generated by the system and will be issued
to the payer by the office or agency authorized to accept the money online on successful completion of
the transaction.

(5) The receipt books must be kept under lock and key by the officer authorised to sign the receipt
on behalf of the Government.

(6) Before a receipt book is brought into use, the number of forms contained therein shall be
counted and the result recorded in a conspicuous place in the book over the signature of the Government
officer in charge of the book. Counterfoils of used receipt books shall be kept in his personal custody.

1.3 General instructions for handling cash (see Rule 7(2) ):- Save as otherwise expressly
provided in these rules or in any authorised departmental regulations, the following instructions shall
be observed by all Government officers who are required to (a) receive Government dues and handle
cash or (b) perform the functions of Drawing and Disbursing Officers or (c) both: —

(1) Cash and other valuables held in safe custody, on behalf of the Government should be kept in
an adequately strong cash chest or almirah (where, necessary, even embedded in the wall).

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(2) The type of cash chest to be used for the purpose may be decided on the basis of the amount of
cash and other valuables generally required to be kept therein in safe custody, and other relevant
circumstances, such as general state of security of the premises of the office, the areas in which it is
located, etc.

(3) The cash chest/almirah should be secured by two locks of different patterns so that the keys of
one do not fit into the other. The keys of such locks should be kept in different persons custody where
practicable; and in any case, should be kept apart from that of the other lock so that the chest will not
be accessible to unauthorised persons. The chest should not be opened unless both the custodians of
the two locks are present for the purpose.

(4) Duplicate keys thereof should be placed in separate sealed covers and lodged with different
officers of higher rank than the custodians of the chest. Wherever possible, such sealed covers should
be kept in the relevant branch of the accredited bank conducting business of the department concerned.

(5) A duplicate keys register should be maintained indicating the authorities with whom they are
lodged. Once a year, in April, the keys must be sent for examination and returned under fresh sealed
covers to the respective officer / bank with whom they are meant to be lodged, and a note kept in the
register that they have been inspected and found intact and genuine and sent back to the nominated
authorities. Similarly, entries should be made in the register in regard to any occasion when the
duplicate keys had to be obtained for opening the chest and the date of re-sealing and lodging with the
nominated authorities.

(6) Subject as provided in the preceding sub-paras, the detailed procedure to be observed with
regard to the custody of Government money in the possession of the departmental officers may be laid
down by departmental regulations.

(7) A Government officer who handles Government money should not, except with the special
sanction of the Head of Office be allowed to handle also in his official capacity money which does not
belong to the Government. Where under any special sanction, a Government officer deals with both
Government and non-Government money in his official capacity, the Government money should be
kept in a cash box separate from the non-Government money and the transactions relating to the latter
should be accounted for in a separate set of books and kept entirely out of the Government Account.

(8) The employment of peons to fetch or carry money should be discouraged. When it is absolutely
necessary to employ one for this purpose, a man of some length of service and proved trustworthiness
should only be selected and in case where the amount to be handled is large, one or more guards should
accompany the messenger.

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1.4 General instructions for maintenance of cash book (See Rule 20):-
(1) All Government officers (referred to in this rule as the Head of the Office) shall maintain a cash
book as per the instructions given below:-

(a) The cash book shall be maintained in the Form R.P.R.3.

(b) All monetary transactions shall be entered in the cash book as soon as they occur and
attested by the Head of the Office in token of check except the exceptions contained in
(c) to (e) below.

(c) An 'Account Payee' crossed cheque or bank draft drawn in the personal name of a
recipient (Government servant or third party) by a Pay and Accounts Officer (or by a
Cheque Drawing and Disbursing Officer (CDDO)) and routed through a departmental
office merely for the purpose of delivery to the recipient thereof, need not be entered by
the latter office in its cash book; the delivery of such a cheque or draft to the concerned
party may be recorded in, and watched through a separate "crossed cheques and bank
drafts transit register."

(d) Cheques issued by Cheque Drawing and Disbursing Officers are required to be entered
in a 'Register of Cheques issued' in Form R.P.R. 4. Therefore, only those cheques drawn
by him which are encashable in his capacity as Disbursing Officer for arranging
payments in cash, need to be entered in the cash book.

(e) Receipts in the form of cheques, or demand drafts in favour of Pay and Accounts
Officers accepted by Non-cheque Drawing and Disbursing Officers (NCDDO)need not
be entered in the Cash Book, but should be entered in the register of valuables (Form
R.P.R.5) and remitted into the accredited bank by challan for credit to Government
Account.
(f) The cash book should be closed regularly and completely checked. The Head of the
Office should verify the total of the cash book or have this done by some responsible
subordinate other than the writer of the cash book and initial it as correct.

(g) In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at the close
of financial year, Ministry of Railways may keep their cash books open for the month
of March each year upto 5th April.

(h) At the end of each month, Head of the Office should verify the cash balance in the cash
book and record a signed and dated certificate to that effect. In regard to any discrepancy
noticed therein, the instructions contained in Section II of Chapter 2 of the General
Financial Rules, 2017 should be followed. In case the verification of cash balance is not
possible on the last working day of a month on account of disbursement of, monthly

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 salary and allowances, it may be done on the first working day of the next month before
making any transactions on that day.

(i) Entries made in the cash book regarding remittance of receipts to the accredited bank
for credit into Government Account should be attested by the Head of Office after
verifying them with reference to the bank's receipt recorded on the pay-in-slips or
challans. When the credit appears in the receipt scroll from the bank, the actual date of
realisation of the cheque or draft should be indicated by Cheque Drawing and Disbursing
Officer against the original entry in the cash book so as to keep track of outstanding
items.

(j) An erasure or over-writing of an entry once made in the cash book is strictly prohibited.
If a mistake is discovered, it should be corrected by drawing the pen through the
incorrect entry and inserting the correct one in red ink between the lines. The Head of
Office should initial every such correction and invariably date his initials.

(k) The duties imposed on the Head of Office, as amended in General Financial Rules
(Chapter-I), may be entrusted to a subordinate gazetted officer nominated by the Head
of Office for this purpose.

(l) The cash books should be bound in convenient volumes and their pages machine
numbered. Before bringing a cash book into use, the Head of Office should count the
number of pages and record a certificate of count on the first page of the cash book.

(m) If large numbers of bank drafts, cheques are received by any departmental office,
receipt thereof and remittance into bank need not be entered individual item-wise in the
cash book. It would be sufficient if the total of the daily entries pertaining to the same
classification from a register of valuable (Form R.P.R.5) maintained for the purpose is
carried to the cash book giving cross reference in the latter to the serial numbers thereof
in the former.

(2) The cash book in the Divisions of Central Public Works Department shall be maintained as per
the provisions of Central Public Works Account Code.

(3) Subject to the compliance of the general instructions mentioned in para (1) above, the cash book
in the Missions and Posts abroad involving various columns for recording transactions of different
foreign currencies of different banks, treatment of adjusting entries for Indian rupee payments and loss
or gain in exchange etc. shall be maintained in the format and as per the procedure prescribed by the
Ministry of External Affairs in consultation with their Principal Chief Controller of Accounts.

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1.5 Deposit of revenues, receipts and dues of Government into Government Account(See Rule
6(1)(a)&(b)):-

Pay-in-slip in Form R.P.R.1 (using perforated duplicate for carbon copying) shall be used for
paying the money into the bank account.

1.6 Direct utilisation of departmental receipts for departmental expenditure authorised by

the Ministry of Finance through Controller General of Accounts [See rule 6 (1)(a) (iii))]:-

(1) In the case of cash receipts utilised by Postmasters and other Heads of Offices of Department
of Posts for departmental purposes or payments to its customers in accordance with departmental
regulations;

(2) In the case of moneys received on account of the service of summons, diet-money of witnesses
and similar purposes, in civil, revenue and criminal cases and in the case of diet money of witnesses
deposited by the assessees with the Income Tax Officers;

(3) In the case of deposits received at a Civil Court and utilised by the Court to meet claims for the
refund of such deposits;

(4) In the case of the Public Works Department (and other departments in which the provisions of
Central Public Works Account Code are authorised to be followed) for temporary utilisation of cash
receipts for current works expenditure, under the provisions of authorised departmental regulations;

(5) In the case of cash received by the Forest Department and utilised in meeting immediate local
expenditure;

(6) In the case of cash found on the persons of prisoners at the time of their admission to jail and
used for the repayment by Jail Superintendents under departmental regulations, of similar sums due to
other prisoners on their release;

(7) In the case of cash receipts of Railways utilised under departmental regulations or with the
previous approval, general or special, of the Government, for departmental purposes;

(8) In the case of the National Library, Calcutta, or any other Government library, to permit
refund of security deposits of members of the Library and the replacement of books belonging to the
library which are not returned by borrowers out of their deposit money;

(9) In the case of the Botanical Survey of India, to permit the refund to indentors of quinine and
purchasers of seeds and plants, out of the amount deposited by them, of such amount as may be in
excess of the cost of quinine or of seeds and plants including incidental charges on packing, remittance,
connected therewith;
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(10) In the case of the Survey of India Department, to permit the refund to indentors of maps or
other priced publications, out of the amount deposited by them, of such amount as may be in excess of
the cost of maps or publications including incidental charges on packing, and forwarding, connected
therewith; the payment of commission to selling agents out of sale receipts and to permit refund to
indentors or private publishers of maps or other priced publications of royalty charges and scrutiny
charges for checking of external boundary of India from out of amount deposited in excess by them;

(11) In the case of offices subordinate to the Ministry of External Affairs and stationed outside
India where a branch of the accredited bank does not exist, to permit the direct utilisation of fees and
other receipts realised by them towards their departmental expenditure;

(12) In the case of All India Radio, to permit payment of commission to (i) sale agents of All India
Radio Programme journals, and (ii) to advertising agencies, out of the sale proceeds of the journals and
of advertising time in Commercial Service of All India Radio, respectively;

(13) In the case of Regional Poultry Farms, Hassarghatta, Bangalore, Bombay and Bhubaneswar, to
permit refunds to private poultry farmers of amounts paid in advance by them in excess of the cost of
chicks, etc., supplied to them including incidental charges connected therewith;

(14) In the case of Department of Publications, to permit -

a. the remittance by the sole concessionaire of the amounts due towards advertisements in
Government publications after deducting the commission payable to him; and
b. the refund of moneys deposited in advance by indentors for supply of publications out
of the sale proceeds of the publications;

(15) In the case of Films Division to permit payment of commission to commission agents out of
sale proceeds of films for non-commercial exhibitions in India;

(16) In the case of the Social Welfare and Rehabilitation Departments to utilise the cash received on
private order work for the payment of wages to labour employed on that work;

(17) In the case of Central Research Institute, Kasauli, to utilise the cost received on account of sale
of sera and vaccines produced at the Institute, for refund to the indentors of the excess amount received
from them;

(18) In the case of Central Institute of Psychiatry, Ranchi, to utilize the amount of advance deposited
by the patients as maintenance charges at the time of their admission to the Institute, to refund the
unutilized amount of maintenance charges to the patients discharged from the Institute.

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1.7 Procedure for affording transfer credit when departmental receipts are utilised for payment
[See rule 6 (1)(a(iv) and para 1.6 ]:-
(1) Whenever moneys received on account of revenues, receipts of the Government are utilised to
meet departmental payments, the gross receipts and the payments made, therefrom shall be entered as
receipts and expenditure in any record that may be, kept of the payments into and withdrawal from the
Consolidated Fund or Public Account as the case may be, and accounted for as such to the Pay and
Accounts Officer (PAO). If the receipts are in excess of the payments made, the excess shall be remitted
to the bank or Pay and Accounts Officer, as the case may be; and save where it is otherwise provided
in these rules, the officer making such remittance shall note on the challan prescribed under rule the
full amount of cash actually received by him and per contra the expenses met therefrom and not merely
the net receipts.

(2) When the departmental officer submits a formal claim, or bill to the Pay and Accounts Officer
in adjustment of departmental receipts temporarily utilised for departmental payments, the words
"received payment by transfer credit to. ....................." (inserting the head of account to which the
amount is creditable in the portion) should be endorsed on the "Nil" claim or bill. Necessary
superscription should be made on such a bill to indicate that no cash payment is sought against it.

1.8 Deposit of moneys with a bank other than Reserve Bank or its agent for the purpose of
government transactions:-
(1) The conditions, in special cases to receive or tender money on account of the revenues of the
Government and to deposit with a bank other than the Reserve Bank or its agent for the purpose of
Government transactions, shall be authorized by the CGA as per approvals of competent authorities.

(2) The forms, in which the balances of such deposits shall be included in the Government Account,
shall be decided by the Controller General of Accounts on the advice of the Comptroller and Auditor
General of India.

14
 CHAPTER - 2
WITHDRAWALS FROM THE GOVERNMENT ACCOUNT
SECTION – I
GENERAL INSTRUCTIONS

2.1 Instructions for withdrawal of money from Government Accounts (See Rule 13(13)(a)):
(1) The payment advice other than electronically signed advice shall be accompanied by a cheque
for equal amount drawn in favour of the relevant accredited bank.

(2) A Cheque Drawing and Disbursing Officer in the Civil Ministry or Department shall withdraw
money for such purposes as may be prescribed by the Controller General of Accounts by general order.
Provided that the Controller General of Accounts may permit withdrawal by any particular Cheque
Drawing and Disbursing Officer for any other special purpose.

(3) With an exception to para (2) above, the Cheque Drawing and Disbursing Officer functioning
under (i) Central Public Works Department, (ii) Departments where the provisions of Central Public
Works Account Code are followed, and (iii) Forest Department, shall be authorized to draw the cheques
for the purposes detailed in the Central Public Works Account Code and the code applicable to Forest
Department. The purposes detailed in these codes shall be deemed to be those approved by the
Controller General of Accounts under the provisions of these rules.

(4) A Pay and Accounts Officer or Cheque Drawing and Disbursing Officer shall not draw a cheque
or issue payment advice including electronically signed payment advice for withdrawal of money for
any purpose unless the claim for withdrawal complies with the provisions as to whether the bill has
been preferred by an authorized person and in the form provided for this purpose.

(5) Save as otherwise provided, no cheque shall be drawn or payment advice be prepared until it is
intended to be issued soon after.

(6) No withdrawal shall be permitted on a claim for the first of any series of payments of pay and
allowances to a Government servant (other than a person newly appointed to Government service)
prepared by a Drawing and Disbursing Officer unless the claim is supported by a copy of the last pay
certificate (in Form RPR2) issued by the Drawing and Disbursing Officer of the previous office in
which the Government servant had served.

2.2 Instructions for presentation of claims for payment: [see Rule 14 (1) and 18]:

(1) Presentation of claims :-

(a) The bills drawn and presented by a departmental officer to a Pay and Accounts Officer or to a
Cheque Drawing and Disbursing Officer shall themselves be duly receipted for payments in case
the payment mode is other than through electronic mode.

15
 (b) Separate receipt, duly affixed with revenue stamp, wherever necessary, shall be obtained from
claimant and furnished to the claim/ bill passing and paying authority in respect of any payments
claimed through other than electronic mode.

(c) In the case of presentation of e-claim, claimant shall scan the original invoice and related
supporting documents and upload these documents on the designated payment platform used by
PAOs/DDOs and submits e-claim to the designated authority electronically for further processing.
After taking prior approval of the competent authority for making payment against such e-claim
from the claimant, the authorised signatories generate e-sanction in the designated IT payment
system which will be digitally signed. As far as possible, e-sanction may be generated as per the
uniform format suggested in R.P.R.100. DDO prepares digitally signed e-bill in respect of e-
sanction of competent authority.

(d) In case of e-bill, ink signature will be replaced with digital signature. The system developed
for processing electronic payments shall have repository of digital signature. However, the name
of DDO should be communicated to CDDO/PAO as the case may be.

(2) Claims of, and payments to Suppliers, etc. (See Rule 14(4)):-
(a) When a vendor/ supplier claims payment for work done, service rendered or articles supplied,
such claims shall, unless there are express orders of the Government to the contrary, be submitted
through the Head of the Department or other responsible Government officer under whose
immediate order the service was done or the equivalent was given for which payment is demanded.

(b) The officer to whom such a claim is submitted, shall be responsible for completing necessary
formalities and for making the payment with due expedition.

(c) In accordance with Rule 14(4), the payment may be made by any authorized mode of payment
provided that all payments exceeding Rs.5000/- shall be through Payment Advices.This limit shall
be as specified from time to time by CGA, Ministry of Finance.

(d) The provisions of sub-para (b) and (c) shall also be applicable to the claims of and payments to
grantee and loanee institutions.

(e) A certificate to the effect that the payment has been made to the vendor/ supplier and that a
proper acknowledgement has been obtained and filed in his office may be sent to the Pay and
Accounts Officer when the payment is made other than electronic/ digital mode to a vendor/
supplier.

(f) All taxes/ levies are to be deducted as prescribed in the relevant Act as amended from time to
time.

16
(3) Permanent Advances:-
Government officers may make such payments as are authorized to be paid out of permanent
advances or imprest which they are permitted to hold under orders of competent authority issued in
terms of rules 322 of the General Financial Rules, 2017 subject to recoupment on presentation of bills.

(4) Arrear Claims:-

Claims against the Government which are not preferred within two years of their becoming due
would attract the provisions of rules 295 to 297 of the General Financial Rules, 2017. After relevant
requirements thereof are satisfied, they may be presented to the Pay and Accounts Officer for pre-check
payment.

(5) Preparation of claims or bills:-

(a) Forms of claims or bills as prescribed under these rules or other departmental regulations
should, as far as possible, be used. Provided that, for making payments to beneficiaries under Direct
Benefit Transfer, the Drawing and Disbursing Officer shall be permitted to generate bills in
electronic form through the designated payment IT portal/system of the PAO/CDDO [viz. Public
Financial Management System (PFMS) or any other authorised payment system of
Ministry/Department] and submit them duly signed electronically or digitally, to the concerned
Accounts Offices. Provided further that, where the claimant or departmental officer is required to
prepare claim or bill in electronic form as the case may be, the e-claim or e-bill shall also be
prepared in the form prescribed under the rules.

Explanation: “Public Financial Management System (PFMS)” means an integrated Financial

Management System of Controller General of Accounts, of the Government of India, which
provides end-to-end solution for finance related activities for processing payments, tracking,
monitoring, accounting, reconciliation, reporting, receipt management, Direct Benefit Transfer,
fund flow management including other features incorporated by Controller General of Accounts
from time to time.

(b) If, in any case, the use of a bill purely in any regional language becomes unavoidable, a brief
abstract should be endorsed in English under the signature of the preferring officer stating the
amount, the name of payee and the nature of the payment.

(c) All claims through manual submission must be filled in and signed in ink. The claimant shall
e-sign/digitally sign and generate the e-Claim. The e-sign will be an additional option for
government servants for submission of e-claim irrespective of the amount of the claim.
Vendors/suppliers can submit e-claims with electronic signature provided that all e-claims
exceeding Rs.10000/- shall be through digitally signed ones. Vendors/suppliers are encouraged to
use system generated e-signed invoices with the e-claim in the case of high value transactions (say
Rs.50,000 and above). All bills must be filled in and signed in ink or digitally; entries and signature
with ball point pens are also permissible provided the same are clear and legible and the amount of
each bill shall be in whole rupees and written in words as well as in figures.

17
(d) All corrections and alterations in the total of a bill other than in electronic form whether made
in words or figures should be attested by the full signature, with date, of the person signing the
receipt as many times as such corrections and alterations are made. The preparation and submission
of e-claim and e-bill will be workflow based in PFMS. The claimant in the case of e-claim and
DDO in the case of e-bill shall be able to re-submit the e-claim or e-bill after making necessary
corrections pointed out by PAO or DDO as the case may be, through PFMS.

(e) Erasures and overwriting in any bill other than in electronic form are absolutely forbidden and
must be avoided; if any correction be necessary, the incorrect entry should be cancelled neatly in
red ink and the correct entry inserted. Each such correction or any interpolation deemed necessary
should be authenticated by the drawing officer setting his full signature with date against each.

(f) The full accounts classification must be recorded on each bill by the drawing officer, the
classification in the Budget being taken as a guide. The classification should also show whether the
expenditure is voted or charged; and as far as practicable, its allocation between departments or
between Central Government and State Governments where necessary.

(g) Charges against two or more major heads should not be included in one bill. This, however,
does not apply to the allowances of a Government servant drawn with pay, as in such case, the
whole of the allowances, even if belonging to two or more major heads of accounts, should be
drawn on a single bill, if debitable wholly to the Government.The restriction of major heads does
not apply to the bill for refund of Goods and Services Tax.

(h) When bills are presented on account of charges incurred under any special orders, the order
sanctioning the charge should be quoted and the sanction attached to the bill.

(i) Dates of payment should, when possible, be noted by the payees in their acknowledgements in
sub-vouchers and acquittance rolls in case of payment mode through cash. If, for any reason (such
as illiteracy or the presentation of receipts in anticipation of payment), it is not possible for the dates
of payment to be noted by the payees, the dates of actual payment should be noted by disbursing
officers on the documents under their initials either separately for each payment or by groups as
may be found convenient.

(j) Payment Advice will be the norm for all bills unless the bill itself indicates/specifies another
authorized mode of payment. When payment is desired wholly or partly by a bank draft (wherever
payment by bank draft is permissible) or by cheques in favour of another payee, formal application
for the draft or cheques should accompany the bill and the manner in which the payment is desired
should also be indicated in the drawer's receipt on the bill.

(k) The spaces left blank either in the money column or in the columns for particulars of the bill
should invariably be covered by oblique lines.

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 (l) When payment is to be made to staff, parties, firms or companies etc. through other than
electronic mode separate bills should be prepared by Drawing and Disbursing Officers and the
category of mode should be clearly indicated on the top of the bills.

(m) When payment is to be made by direct credit to the bank accounts, the details of beneficiary’s
name, name of the bank and branch, address, bank account number, IFSC (Indian Financial System
Code), MICR Code, etc. of the bank branch must be prominently written in the bill.

(n) A note to the effect that the amount of the bill is below a specified amount expressed in whole
rupees, which is slightly in excess of the total amount of the bill, should invariably be recorded in
the body of the bill in red ink.

(o) All e-claims, presented in the form of e-bills, must have supporting documents electronically
attached to the e-claims and bill. These documents must be referred to in the e-bills along with
details of invoice, sanction, claimed amount, advance (if any) and beneficiary. After processing,
documents (e-bill, invoice, sanction order, supporting vouchers etc.) will be kept in PFMS with an
access to PAO in digital form for the purpose of post check and audit.

(6) Form of bills:-

(a) The forms for the preparation of bills in electronic or physical form relating to various classes
of claims such as pay and allowances of Government servants, contingencies, loans, grants-in-
aid etc. and the procedure to be observed in the presentation of such claims have been prescribed
by the Controller General of Accounts under the relevant rule.
(b) A bill becomes a voucher only when it is receipted and stamped 'PAID'.

(c) In case of bill preferred in physical form, Office copies of bills (except of regular monthly pay
and allowances bill) may be retained by each Drawing Officer bearing only his initials (and not
full signatures) and the words 'office copy' prominently written thereon.

(d) A Bill Register in Form R.P.R.9 should be maintained by all Heads of Offices who are
authorized to draw money on bills signed by them. The register should be reviewed monthly by
a gazetted officer and the result of the review recorded thereon.

(e) A Bill Transit Register in Form R.P.R.10 should be maintained by all Heads of Offices who are
authorized to draw money from the Pay and Accounts Officer/ Cheque Drawing and Disbursing
Officer as the case may be. To prevent presentation of fraudulent bills, the register should be
reviewed bi-weekly by a gazetted officer and the result of the review recorded thereon.
(f) Withdrawal of retirement benefits (Provisional Pension, Commuted value of Pension,
Gratuity, Leave Encashment on retirement) shall be drawn in Bill Form- R.P.R 50.
(g) Bill Format R.P.R.51 shall be used for drawing charges on account of withdrawal from
Contingency Fund.

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(7) Signature and counter-signature on bills:-

(a) Unless Government have expressly authorized it in the case of any specified office, no payment
may be made on a bill or order signed by a junior officer instead of by the Head of an Office or any
authorised official, although in the absence of the latter the Junior Officer may be signing letters
for him. Nor may any money be paid on a bill or order signed with a stamp. When the signature on
the bill is given by a mark or seal or thumb or great toe impression, it shall be attested by some
known person. Signatures with full name in Indian languages other than Hindi must always be
transliterated.

(b) Bill affixed with facsimile signature of the authorized officer presented by the Department of
Posts for trunk call charges and by the municipalities and corporations for water and electricity
charges forming sub-vouchers of the contingent bills may be accepted for payment, if otherwise in
order. Similarly, the recovery claims and credit notes affixed with facsimile signature of the
authorised officer of the Marine, Shipping, Electricity and Forest departments of the Andaman and
Nicobar Administration may be accepted, if they are otherwise in order.

(c) Unsigned bills, prepared on computer, presented by National Carriers viz. Indian Railways on
account of its dues against the Government (for passage fare, cargo and excess luggage charges)
forming sub-vouchers of the contingent bills may be accepted for payment if otherwise in order.
The copies of e-bills of electricity bill or telephone bill once generated from the respective websites
of the Organisations and in conformity with IT Act, 2000 can also be accepted. The disbursing
officer should, however, maintain a record containing the complete details of journeys, etc. so that
the claim when presented can be verified.

(d) The Head of an Office may authorize any Gazetted Officer serving under him to sign a bill or
order for him, communicating the name and specimen signature of the officer to the disbursing
officer concerned. This will not, however, relieve the Head of the Office in any way of his
responsibility for the accuracy of the bill or for the disposal of the money received in payment.
When the above arrangements are made due to his temporary absence from headquarters on account
of leave or tour, he should immediately, on return, check that the bills passed and cheques issued
by the nominated officer during the period of his absence are correct, the payments have been
properly accounted for and record a certificate to this effect in the cash book. Similar action may
also be taken in case the arrangements are made due to his transfer but in that case, the prescribed
verification may be made by the successor officer, soon after he takes over the new charge.
(e) Bill requiring previous counter-signature shall not be presented for payments before such
countersignature has been obtained.

(f) The counter signature wherever requires in the case of an e-bill generated through a government
payment system shall be obtained separately before processing e-sanction for payments and no
counter signature shall be required on such e-bills. The Drawing and Disbursing Officer shall
certify in e-bill that the counter signature of authorised Government Officer has been obtained
wherever necessary

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(8) Duplicates and copies of bills, etc.:-
(a) No Government officer may issue duplicates or copies of bills or other documents for the
payment of money which has already been paid, on the allegation that the originals have been lost.
If any necessity arises for such a document, a certificate may be given that on a specified day a
certain sum was paid to a certain person. This prohibition extends only to the issue of duplicates on
the allegation that the originals have been lost and does not apply to cases, if any, in which by any
rule or order, duplicates have to be prepared and tendered with the originals.

(b) In the case of a bill other than in electronic form passed by the Drawing Officer or Controlling
Officer for presentation to a Pay and Accounts Officer or Cheque Drawing and Disbursing Officer
as the case may be, but lost either before payment or before such presentation, the Government
Officer, who drew the original bill shall ascertain from the Pay and Accounts Officer or Cheque
Drawing and Disbursing Officer that payment has not been made on it, before he issues a duplicate
thereof. The duplicate copy if issued must bear distinctly on its face the word 'duplicate' written in
red ink. The fact that duplicate bill has been issued shall be immediately communicated to the Pay
and Accounts Officer or Cheque Drawing and Disbursing Officer as the case may be, with
instructions to refuse payments on the original bill if presented.

(c) The Pay and Accounts Officer or Cheque Drawing and Disbursing Officer, on receipt of a
request from any Drawing or Controlling Officer shall, after due verification from his records,
furnish a certificate in the following form:-
"Certified that Bill No........................ dated ..................... for Rs......................(Rupees
.................................) reported by .................................. (Drawing Officer) to have been drawn by
him in favour of .......................has not been paid, and will not be paid if presented hereafter".

(d) When any kind of bill other than in electronic form is required to be prepared in duplicate or
triplicate, only one copy shall be signed or counter-signed in full and the other copy or copies may
be only initialled. Only the original copy shall be sent to Pay and Accounts Officer or Cheque
Drawing and Disbursing Officer for payment.

21
 SECTION- II
PERSONAL CLAIMS OF GOVERNMENT SERVANTS

2.3. Application:-
These instructions apply generally to personal claims such as pay and allowances of
Government Servants working in Central Civil Ministries, Departments and Union territories. In their
application to such claims payable at a departmental office of disbursement functioning under Defence,
Railways, Posts and Telecommunications Departments, these instructions are subject to such variation
or modification as may be authorized by their departmental regulations.

2.4 Pay and Allowances:-

(1) Due date for payment of salaries;
(a) Subject to such special orders as may be issued by the Controller General of Accounts
from time to time in relation to specified Departments or places or both, bills for monthly pay
and fixed allowances of Government servants may be signed at any time not earlier than 5 days
before the last working day of the month by the labour of which such pay and allowances are
earned and the monthly pay and fixed allowances of Government Servants shall be due for
payment on the last working day of the month to which they relate. If the accredited bank is not
open for transacting business on the last working day, salary is automatically to be drawn and
disbursed on the day preceding the closed day(s). However, the pay and allowances for the
month of March shall be paid on the first working day of April.
(b) The Ministry of Finance through Controller General of Accounts may, in special cases,
relax any of the conditions specified in sub-para (a) above.

(c) In the case of an industrial establishment where payments are staggered and made on
days specifically fixed for the purpose, the pay due on any of the specified days may be
disbursed on the preceding working day if the specified day on which pay is due is a public
holiday.

(d) In the case of industrial establishments where disbursement of salaries to the officers
and staff are not staggered but made on a single day, the amount required for such disbursement
may be drawn on the day preceding the day on which the disbursement is to be made if the latter
day happens to be a half working day subject to suitable overnight security arrangements being
made for the safe custody of the amounts drawn.

(e) In the following case, monthly bills for pay and allowances may be signed and presented
earlier than 5 days before the last working day of the month:—

the monthly salary bills to be presented at the offices of the departmental Pay and
Accounts Officers and Cheque Drawing and Disbursing Officer may be signed well in time
to ensure that they reach the concerned office by the 20th of the month to which the bills
relate;

22
 (f) In the case of the Indian Missions abroad, pay and allowances of the locally recruited
staff may be disbursed in accordance with the local laws and customs.

(2) Cases in which drawal and disbursements for part of a month permitted:-
In the following cases, separate bills may be presented for pay and allowances (including for
joining time, if any) or leave salary due for part of a month and such bills may be paid before the end
of the month:
(a) When a Government servant proceeds on transfer, deputation, leave or vacation—
(i) to or from a place outside India from or to a place in India, or
(ii) from any place outside India to another place outside India.

Note: If a Government servant is permitted to draw his leave salary in India, he will not be paid
upto the date of his relief but will be allowed to draw his pay and allowances for the broken
period of the month along with the leave salary for the rest of the month.

(b) When a Government servant is transferred to another account circle; or within the same
account circle when involving change of Drawing and Disbursing Officer on account of transfer
between or within Civil Ministries and Departments.

(c) When a Government servant finally quits the service of the Government, or is transferred to
foreign service or on deputation to a State Government.

(d) When a Government servant proceeding on leave from a post in a country outside India,
draws in that country leave salary up to date prior to that on which he leaves that country.

(e) When, on occasions of local importance and following local practice. Heads of Indian
Embassies, High Commissions or other Missions abroad, authorise payment of salary and
allowances of the locally recruited employees for the period not beyond the date preceding the
day of payment.

(3) Form and preparation of pay bills:-

(a) Bills for pay, fixed allowances (including permanent travelling allowance, conveyance
allowance) and leave salary in respect of Government servants, except those mentioned in sub-
para (ii) below, shall be prepared in Form R.P.R.13. The Children Education Allowance
Claim-cum-Bill and Other personal claims-cum-Bill (viz. OTA, etc.) shall be drawn in Form
R.P.R-48.

(b) Pay and fixed allowances of President, Vice-President, Ministers and Officers appointed
under the seal of the President, and non-officials appointed on Committees, etc. set up by
Government will be claimed on bills in Form R.P.R.15.

23
(c) A separate pay bill should be prepared for;
(i) establishments whose charges are debitable to different heads of account;
(ii) personnel to whom salary is payable individually by payment advice or cheques
under special conditions as per Rule 14;
(iii) personnel cover under National Pension System

Each of the bills may be prepared by including both permanent and temporary
establishments, and divided into separate sections comprising the establishments and
indicating the description of each section prominently, along with sanctioned number of
posts included therein. (In the case of large establishments, separate bills may be prepared
for different sections, if administratively found convenient). While for permanent posts
the sanctioned strength need only be indicated at the top of each section of posts, in the
case of temporary posts, the number and date of the sanction letter shall also be indicated.
In cases where sanction for continuance of posts has been applied, for, the Drawing and
Disbursing Officer shall indicate this fact in the bill and draw pay and allowances of the
persons concerned at earlier rates. Except as provided in sub-para (e), the name of every
incumbent shall be shown against each post and the rates of pay and allowances claimed
for each shall also be shown. When pay and allowances are drawn for a portion of a month
only, the actual period for which these payments are claimed shall be mentioned against
the concerned Government servant in the body of the bill. The other instructions printed
on the form of the bill should also be carefully followed.

(d) Entries in all the money columns of the bill other than in electronic form shall be totalled
separately under each section and part; and the totals written in red ink. The totals must be
checked by the drawing officer himself or by some responsible person other than the person
preparing the bill.

(e) The Government may, in consultation with the Ministry of Finance through Controller
General of Accounts, extend the provisions of this rule to other specified classes of
establishments where entry of names in the pay bills is not essential for pre-check or audit
purposes or both:
Provided that in all such cases a certificate in the following form shall be endorsed on the
bill, namely:—

"Certified that all persons whose names are omitted from, but whose pay has been drawn
in this bill, have actually been employed during the month, that full details of the emoluments
drawn for them working up to the total included in this bill have been duly shown in the Pay
Bill Register and that the emoluments drawn are according to the relevant rules and orders".

(f) The claims of Government servants whose names are omitted under the provisions of
this rule shall not be lumped together and entered as a single item in the bills but the bills must
show separately the number of employees on different rates of pay or with different
designations.
24
 (g) A Pay Bill Register in Form R.P.R.17 and R.P.R.17 Part II (other payment
/reimbursement made) and abstract of Pay Bill in Form R.P.R.18 shall be maintained, the former
being in the form of a ledger for recording the dues payable and deductions made in respect of
each claim for pay and allowances of a Government servant and the latter being an abstract of
pay and allowance bills presented for payment. No office copy of a regular monthly pay and
allowances bill need to be maintained.

(4) Absentee statement:-

The monthly bill shall be supported by an absentee statement in Form R.P.R.20 if a Government
servant, other than that belonging to any of the categories covered by Para 2.4 (3) (e), was absent during
the month either on special duty or suspension, or with or without leave other than casual leave, or
when a post is left vacant substantively. This statement is required to be submitted only in respect of
long leave chains/ spells and other long-term vacancies caused due to death, suspension, transfer,
deputation etc. against which either postings or officiating arrangements are made.

(5) Increment Certificate:-

(a) To the first bill in which a periodical increment is drawn for a Government servant, a
certificate in Form R.P.R. 21 shall be appended. In the case of Government servants whose
names are omitted from pay bill under para 2.4(3)(e) above, such certificates need not be so
attached to the pay bills but should be made available for test check during local audit.

(b) Of the two alternative certificates printed in Form R.P.R.21, the former may be, used in
any case in which the increment becomes due to the Government servant concerned for having
been incumbent of the post specified for the prescribed term counting from the date of the last
increment or of appointment to the post, excluding periods such as of absence from duty not
counting for increment and absence on extraordinary leave, and if he has held a post in an
officiating capacity, or if the post held by him substantively was a temporary post, kinds of
leave which are shown in the tabular portion of the certificate. In all other cases, the second
alternative form of certificate shall be used and it shall be supported by an explanatory
memorandum showing briefly but clearly the grounds on which the increment is claimed.

(6) Affixing prescribed certificates: Claim for house rent or any other fixed allowance shall be
supported by such certificates as may be prescribed by Government from time to time.

(7) Deductions from pay bills: The following deductions should invariably be made from the pay bill
of a Government employee:-
(a) General Provident Fund or Contributory Provident Fund:-
Subscription towards General Provident Fund or Contributory Provident Fund or any other
fund shall be deducted from the pay bills of the employees joined Government service before
1-1-2004 (Except Armed Forces).

25
(b) National Pension System:
Contribution towards National Pension System in respect of employees joined Government
service on or after 1-1-2004 (except Armed Forces) shall be deducted from the pay bill.

(c) Income-tax: All taxes and cesses are to be deducted from pay bills as prescribed in the Income
Tax Act, as amended from time to time and the rules and orders issued thereunder.

(d) House rent or licence fee deductions:-

(i) When demand statements, (in duplicate) for licence fee of public buildings recoverable
from Government servants are received from the Public Works Divisional office or any other
authority in charge of such buildings, the Heads of Offices or Drawing and Disbursing Officers
shall make the necessary deductions as specified therein from the relevant bill in which pay is
drawn. After the recovery is made one copy of the demand statement shall be returned to the
authority from which it was received after noting the amount (s) recovered and recording a
certificate to the effect that the recovery is in order and has been made and that the emoluments
are correct.

(ii) the recovery of licence fee from Government servants of the Central Government in
respect of buildings belonging to a State may be made in accordance with such procedure as
may be prescribed by the Government of that State, and

(iii) Departments of the Central Government may, after consultation with the Pay and Accounts
Officer, prescribe such detailed rules or procedure as may be necessary for recovery of licence
fee in respect of such buildings under their administrative control.

(iv) Other charges, such as additional licence fee for furniture, electric/water heating and
sanitary installations and charges for consumption of water and electricity, which may, under
the orders of competent authority, be recovered in the same way as, and together with, licence
fee for building proper.

(v) The procedure under sub-para (i) to (iv) shall not apply to the General Pool
accommodation under the control of Director of Estates. The Directorate of Estates, including
its Regional offices, issue standing demand statements on receipt of which the Heads of Offices
or drawing and disbursing officers, as the case may be, should make the deductions of the
licence fee specified therein from the next relevant bill in which pay is drawn. They should
prepare a schedule in support of the deductions made in the relevant bill and attach thereto.
After booking the amount of deductions to the receipt head, the Pay and Accounts Officer will
pass on the schedule online to the Directorate of Estates, New Delhi.

(vi) In cases where any general pool accommodation is allotted to Officers whose pay and
allowances are drawn from other than Central Government's Civil Estimates i.e. Posts,
Telecommunications, Railways, Defence or State Governments and other cash paying

26
 departments, licence fee recovered is required to be remitted by the respective Pay and Accounts
Officer to the Directorate of Estates by cheque or draft duly supported by the detailed schedules.

(e) Recoveries ordered by Pay and Accounts Officer:-

Deductions on account of sums disallowed from pay or other bills by the Pay and
Accounts Officer in the course of post check (or when the deduction could not be effected for any
reason from the bill during pre-check) shall be made strictly in accordance with the instructions
issued by him. The recovery of a sum disallowed from a pay bill may be made from the next pay
bill. A sum disallowed from a travelling allowance bill may be recovered from the next payment
of travelling allowance, or in cash or from the next pay bill if the Government servant concerned
does not, within a month, present any other travelling allowance bill.

(f) Attachment of debt:-

(i) When the pay of a Government servant is attached by any order of a Court of Law, it is
the duty of the officer receiving the attachment order to see that the proper deduction is
made in satisfaction of such order from the pay of the Government servant concerned, and
to keep a record of such deductions in form R.P.R.22.

(ii) If a Government servant is adjudged insolvent, the attachable portion of his salary vests
in the Court that passed the order of insolvency or the Receiver appointed by the Court.
The amounts which have been under attachment in execution of the decree against the
insolvent shall also, after the order of insolvency, vest in such Court or the Receiver, and
the attached amounts in such cases, instead of being sent to the various courts which issued
the orders of attachment, should be sent to the Insolvency Court or the Receiver for pro
rata distribution among all the creditors of the insolvent Government servant.

(iii) The extent to which the emoluments of a Government servant are exempt from
attachment for debt is laid down in sub-section (1) of section 60 of the Code of Civil
Procedure, 1908 (5 of 1908). The following is an extract of the relevant provisions of the
said sub-section:-

"60 (I) The following property is liable to attachment ....................... in execution of a

decree ...........................
Provided that the following particulars shall not be liable to such attachment
.............................namely:—
(i) salary to the extent of the first one thousand rupees and two third of the
remainder in execution of any decree other than a decree for maintenance.

Provided that where any part of such portion of the salary as is liable to attachment
has been under attachment, whether continuously or intermittently, for a total period of
twenty-four months, such portion shall be exempt from attachment until the expiry of
further period of twelve months, and where such attachment has been made in execution

27
 of one and the same decree, shall, after the attachment has continued for a total period
of twenty four months, be finally exempt from attachment in execution of that decree.

(ia) One-third of the salary in execution of any decree for maintenance;

...............................................................................................................
(1) any allowance forming part of the emoluments of any servant of the
Government. ....... .....which the appropriate Government may, by notification in
the official gazette, declare to be exempt from attachment, and any subsistence
grant or allowance made to any such servant.... ..... ....while under suspension;

Explanation II.—In clause (i) and (ia) 'salary' means the total monthly emoluments
excluding any allowance declared exempt from attachment under the provisions of clause
(e), derived by a person from his employment whether on duty or on leave.

Explanation III.—In clause (1), 'appropriate Government' means.—

(i) as respects any person in the service of the Central Government ......... ...the Central
Government;
(ii) as respects any other servant of the Government or a servant of any other local
authority, the State Government.

Explanation IV.—For the purposes of this proviso, "Wages" includes bonus and "labourer"
includes a skilled, unskilled or semi-skilled labourer.

(iv) The following declarations have been issued by the Central Government under
clause (1) of the proviso to sub-section (1) of section 60 of the Code of Civil Procedure:—

(1) The following allowances payable to any public officer in the service of the
Government, or any servant of a Railway, or of a cantonment authority or a Port
Authority of a major port, shall be exempt from attachment by order of a Court:—
(i) All kinds of travelling allowances.
(ii) All kinds of conveyance allowances.
(iii) All allowances granted for meeting the cost of
(a) uniforms, and
(b) rations.
(iv) Allowances granted as compensation for higher cost of living in localities
considered by the Government to be expensive localities, including hill stations.
(v) All house-rent allowances.
(vi) Dearness Allowance or any other allowance granted to provide relief against the
increased cost of living.
(vii) A foreign allowance, frais de representation in the case of Diplomatic Missions,
assigned to officers serving in posts abroad.

28
 (viii) Children's education allowance (whether described as such or as children
educational assistance or any other manner).
(ix) All amounts paid by way of reimbursement of medical expenses.

(v) Dearness pay, which is really a part of the dearness allowance and is treated as pay for
certain specific purposes only, is also exempt from attachment by order of a Court. In
accordance with the above provision, the maximum amount attachable by a Civil Court,
for decrees other than decrees for maintenance is to be calculated thus:—

If the total gross emoluments earned by the Government servant are represented by
'X' and the allowances declared to be exempt from attachment (vide iv above) and the
subsistence grant or allowance to such Government servant if he is under suspension, are
represented by 'Y', the amount attachable will be (X - Y -1000) /3.

(vi) The decrees awarded by Courts prior to, the first day of February 1977 would have
been based upon the limit of first two hundred rupees and one-half of the remainder, in
force from 4th September, 1963 or the limit of the first hundred rupees and one-half of the
remainder, in force prior to that date. Such decrees would continue to be valid until revised
by the Courts.
[GIMP No. F. II (11)-B (TR)/ 77" dated 28th June, 1977]

(g) Action to be taken with reference to a second or subsequent attachment order:-

(i) If an order of attachment against a Government servant is received before a previous order
of attachment against the same Government servant has been fully complied with, the recoveries
shall be made by the disbursing officer so long as the total amount recoverable with reference
to attachment orders is within the maximum limit prescribed in rule 2.4(f).

(ii) If a new attachment order has the result of the total attachable amount exceeding the
maximum limit prescribed, the disbursing officer shall return the new attachment order to the
court concerned with a statement showing:—
(x) particulars of the existing attachment (s),
(y) particulars of the amount (s) withheld and paid up-to-date into the Court (s) concerned,
(z) the amount (s) remaining to be recovered.

(h) Deductions which are to be effected from the non-attachable portion:-

Any deductions which may have to be made on account of subscriptions to provident funds
recognized by Government, taxes on income payable by the Government servant, dues of co-
operative societies and debts due to Government should be made from the non-attachable
portion of the Government servant's salary.

29
 (i) Procedure for recovery based on attachment orders and remittance to the court:-
Without prejudice to the appropriate provisions of the Code of Civil Procedure, 1908 (5 of
1908), the procedure to be followed by the drawing and disbursing officers in making recoveries
from pay and allowances of Government servants in compliance with attachment orders issued
by Counts shall be regulated in accordance with the following rules namely:

Subject as hereinafter provided in this rule, the gross amount of pay and allowances of the
Government servant shall be worked out on the pay bill as usual. Wherever the payment to the
Government servant is by means of e-payment, the net entitlement arrived at after making
deductions on account of provident fund, taxes on income as per para (h) above, shall be split into
the amount attachable under the Court attachment order and the balance to be disbursed to the
Government servant concerned, to enable issue a cheque for the amount to be remitted to the
Court concerned and the balance amount through e-payment to Government servant. Wherever
the salary is payable in cash, there is no need of any break up to be shown in the pay bill, but this
may be done distinctly in the acquittance roll (Form R.P.R. 24).

(j) Cost of remittance to Court: The cost, if any, of remittance to a Court of money realized under its
attachment order shall be deducted from the amount realized and the net amount remitted to the Court.

(k) Recoveries on account of professional tax, etc.:-

(i) Recoveries from the salaries of Government servants, on account of professional tax levied
under an Act of a State Government and dues of Co-operative Societies registered under the various
Co-operative Societies Acts, where such Acts impose a statutory obligation on the Government to
effect such recoveries, shall be made by the Drawing and Disbursing Officer in accordance with
such procedure as may be laid down by Government from time to time. These recoveries are not a
part of Government Account and shall be paid directly to the concerned either through e-payment
or cheque.

(ii) A Drawing and Disbursing Officer may effect recoveries on account of dues of a co-operative
society from the salary payable to a Government servant, provided that such Government servant,
authorizes the disbursing officer in writing, to effect such recoveries and the disbursing officer
ensures, before effecting the recoveries, that the authorization given to him by the Government
servant is clear, unambiguous and has not been revoked.

(8) First payment of pay and allowances:-

When the name of a Government servant appears for the first time in a pay bill, the bill shall be
supported by a Last Pay Certificate in the Form R.P.R. 2 prescribed for the purpose; if the Government
servant did not previously hold any post under the Government or is re-employed after resignation or
forfeiture of past service, a certificate by the Drawing and Disbursing Officer to the effect that the
medical certificate of fitness in the prescribed form has been obtained in respect of the Government
servant must accompany the bill in conformity with and if so required, by any rule or order governing
the conditions of the service to which he belongs. Where the competent authority under any rule or

30
order authorizes the drawal of pay and allowances of a newly appointed Government servant for a
period not exceeding two months without a medical certificate of fitness, a certificate to this effect shall
be, furnished in the first pay bill. If a pensioner is re-employed, the fact shall be stated in the bill.

(9) Drawal of arrears pertaining to a post held previously:-

(a) The pay and allowances due in respect of the old post (on account of a refixation of pay and
allowances) which could not, be drawn at the time of a transfer, may, be drawn by the Drawing and
Disbursing Officer who is responsible to draw and disburse emoluments of the Government servant
against the new post. 'Due and Drawn Statement' in respect of arrears should be prepared by the
latter Drawing and Disbursing Officer and sent to that of the earlier office or parent office as the
case may be, for verification of the claim. The earlier office or parent office may check these
documents, make entries in their records and return to the concerned drawing officer with a
certificate that the arrears relating to the Government servant have been noted in the relevant office
copies of the bills. On receipt of the 'Due and Drawn Statement' duly vetted, the arrear bill may be
drawn. If inter-departmental adjustment is required in regard to the arrears, the concerned office
shall record the classification and acceptance of the debit.

(b) The arrears of dearness allowance or dearness pay sanctioned by the Government
retrospectively after the transfer of a Government servant from one Department to another
Department, or from one office to another office, in the same Department, shall be drawn and paid
by the Drawing and Disbursing Officer responsible for drawal and disbursement of the emoluments
of the Government servant against the new post, without getting the 'due and drawn' statement
verified by the previous Drawing and Disbursing Officer.

(c) Before making such payment, it shall be verified from the service book, leave account and Last
Pay Certificate that there is no spell of unauthorized absence or half-pay leave or extra-ordinary
leave during the period for which the arrears are payable in respect of a Government servant (Cases
involving such spells will be regulated by the provisions of the main rule) and an intimation of the
payment of such arrears having been made shall be sent by the new Drawing and Disbursing
Officer, to the Drawing and Disbursing Officer of the earlier office for keeping necessary note in
the pay bill register.

(d) The previous Drawing and Disbursing Officer shall check the details of payments authorized
by the new Drawing and Disbursing Officer and in case any discrepancy or overpayment is noticed,
he may intimate it to the new Drawing and Disbursing Officer for recovery from the Government
servant.

(e) The previous Drawing and Disbursing Officer shall send a confirmation to the present Drawing
and Disbursing Officer about his having kept a note of the payment of arrears in the pay bill register
and the new Drawing and Disbursing Officer shall watch the receipt of such a confirmation from
the previous Drawing and Disbursing Officer and shall make a note to this effect in the pay bill
register.

31
(10) Leave salary:-
(a) Subject to any special orders issued by the Government in this behalf or to any special
procedure that may be prescribed by departmental regulations, the leave salary of a Government
servant shall be drawn from the office of disbursement from which his pay was being drawn
immediately before proceeding on leave.

In cases where a period of leave is followed by transfer, any portion of leave salary which
was not drawn at the old station, may be drawn at the office of disbursement from which the pay
in respect of the new post is drawn.

(b) Government servants serving in the Missions abroad may, for the period of leave spent in India,
draw their leave salary in India on bills drawn by the Department concerned on the basis of the
last pay certificate issued by the Mission concerned. This procedure will also apply for the payment
of joining time pay and emoluments or leave salary, as the case may be, and, or any other
allowances admissible in India for the period of voyage as also for any initial period of leave spent
abroad before embarking for India, which a Government servant can draw under rule 91 of the
Fundamental Rules.

(c) When leave salary is drawn for a Government servant, the bill in which it is first drawn shall
be accompanied by a certificate by the drawing officer, showing the calculations of the amount of
the leave salary drawn or quoting the rule or order under which the leave salary is based on actual
pay. If the calculation is based on pay drawn outside the Government servant's substantive section
or office, a reference to the bills in, or the office from which such pay was drawn shall be given in
the certificate.

(d) A Government servant who is granted terminal leave or refused leave under the provisions of
rule 39 of Central Civil Services (Leave) Rules, 1972, shall be paid in lump sum, the amount
equivalent to leave salary and allowances, if, any, admissible during such leave (excluding
Compensatory City Allowance and House Rent Allowance) for the entire period of such leave as,
one-time settlement. The city compensatory and house rent allowances during refused leave, if
otherwise admissible shall, however, be paid each month in arrears on the expiry of the refused
leave for that month.

(11) Pay Slip to employees:- Wherever salary is processed through a computerized package and pay
slip can be generated easily, a computer generated pay slip in a simple format indicating employee’s
personal details, details of dues and deductions, gross total and net pay etc. duly tallied with the pay
bill register may be issued to the employee. As pay slip will be a system generated report, it does not
require signature of any officer. In case, any employee wants signed pay slip for any specific purpose,
he may obtain the same from his office on written request.

32
2.5 Overtime allowance:-
(1) Subject to any general or special orders issued by the Government in this behalf, every bill for
overtime allowance shall contain a certificate of the Head of the Office to the following effect:

"Certified that—
(a) the persons, for whom overtime allowances are claimed in this bill, have actually earned it
by working overtime;

(b) the periods for which overtime allowances are claimed in this bill have been checked with
the initial records and found correct;

(c) overtime allowances are claimed at rates sanctioned by competent authority; and

(d the overtime allowances have been taken into account in calculating the income-tax due from
the Government servants noted in this bill."

(2) The cases in which overtime is paid out of fees recovered from private parties and credited in
the Government account, the drawing officer should certify on the bill that the prescribed fees have
been realized and credited into Government Account.

2.6 Arrear bills:-

(1) Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill,
but in a separate bill, the amount claimed for each month being entered separately with quotation of the
number and date, together with the date of encashment, of the monthly bill from which the charge was
omitted or withheld or on which it was refunded by deduction, or of any special order of competent
authority granting a new allowance or an increase in pay. A note of the arrear bill shall invariably be
made in the pay bill register in Form R.P.R.17 or in the office copy of the relevant bill for the period to
which the claim pertains, over the dated initials of the drawer of the arrear bill in order to avoid the risk
of the arrear being claimed once again.

(2) The drawing officer shall also record the following certificates on the arrear bill under his dated
signature:
(a) that no part of the amount claimed has been drawn previously;
(b) that a note of the arrear claim has been made in the pay bill register or in the office copy of
the bill as the case may be, for the period to which the claim pertains.

(3) Subject to the conditions laid down in para 2.2(4), arrears bills can be presented at any time and
may include as many items as are necessary.

33
2.7 Travelling allowance bills:-
(1) The travelling allowance claims of President, Vice-President, Ministers and Officers appointed
under the seal of the President, and non-officials appointed on Committees, etc. set up by Government
will be presented on bills in Form R.P.R.16. Travelling allowance claims of non-officials appointed on
committees etc. by the Government will be countersigned by the officer declared as a Controlling
Officer for this purpose.

(2) Bills for travelling allowance other than permanent or fixed travelling allowance shall be
prepared and presented in accordance with the following provisions:

(a) The bills shall be prepared in Form R.P.R.14. When a circuitous route is taken, the reason
for doing so must invariably be stated in the bill.

(b) When actual expenses are drawn on account of carriage of conveyances, details of
conveyances transported should be furnished in the bill. For the purpose of drawing the
allowance on account of family, a certificate must be furnished by the Government servant of
the number and relationship of the members of his family for whom the allowance is claimed.

(3) The bill completed as above may be encashed on the receipt of the Head of the Office; but no
bill requiring previous countersignature of a controlling authority shall be presented before such counter
signature is obtained.

2.8 Medical charges reimbursement bills:--

Claim -cum-Bill for reimbursement of the expenditure incurred by Government servants on
account of medical attendance and treatment may be drawn in Form R.P.R.23A/R.P.R.23B as the case
may be. The amounts drawn in the bills must be supported by proper receipts and vouchers in all cases.

2.9 Disbursement of pay and allowance etc. and acquittances therefor:-

(1) The Head of an Office is personally responsible for the amount drawn on a bill signed by him
or on his behalf until he has paid it to the person entitled to receive it and has obtained a legal quittance.
In case of payment credited directly to the bank account of the officers or staff, no formal acquittance
is to be obtained from the officers or staff. The legal quittance may be obtained in an Acquittance Roll
in Form R.P.R.24 in respect of monthly Pay and Allowances by cash, if any and on the office copy of
bills for other payments by cash. Wherever the acquittance is obtained on a separate paper, it must be
pasted in the relevant roll or office copy of bill. In cases where the payee Government servant is
physically unable to sign the quittance, the Head of the Office shall disburse the amount to such member
of the Government servant's family as has been nominated by the Government servant to receive his
Provident Fund dues.

34
(2) If, for any reason, payment cannot be made within the course of the month, the amount drawn
for the payee shall be refunded by short drawing in the next bill, and when the occasion for making the
payment arises, the amount may be drawn a new under para 2.6 above.

Provided that, if in the opinion of the Head of Office, this restriction is likely to operate
inconveniently, the amount of undisbursed pay and allowances may, at his option, be retained
for any period not exceeding three months, but this concession shall not be availed of unless the
Head of Office is satisfied that proper arrangements can be made for the safe custody of the
sums retained.

(3) It is also not permissible to keep undisbursed pay and or allowances under any circumstances
as a credit under the deposit section of Government Account to facilitate its subsequent withdrawal.

(4) Acquittance rolls and office copies of bills on which acquittance is obtained are not required to
be submitted to the Pay and Accounts Officer, but being important records, they should be stamped
'PAID' and preserved carefully for the prescribed periods. In respect of the payments made through
acquittance rolls on the pay day, the disbursement certificate at the foot thereof should invariably be
signed by the disbursing officer in token of the total amount actually paid. The 'PAID' stamp, duly
attested by the drawing officer, need be affixed only against the total disbursed amount of the
acquittance roll. In respect of undisbursed amount paid subsequently, the items should be stamped
'PAID’ individually and attested by the drawing officer while signing the Cash Book.

(5) Cash drawn on pay and travelling allowance bills should not be mixed with regular cash balance
of the department, if any. An account of undisbursed pay and allowance, should be kept in a Register
in Form R.P.R. 25. Entries of the total and particular amount of undisbursed pay and allowances may
be made against each bill serially and subsequent payment thereof entered in the appropriate columns
of the Register and the Cash Book, each such entry being attested by a Gazetted Officer. From this
register, an abstract of amounts remaining undisbursed for three months should be prepared to ensure
their refund either in cash or by short drawal from the next bill.

2.10 Last payment of pay and allowances:-

(1) Normally, the last payment of pay or allowances in respect of a Government servant who finally
quits service of the Government or who is placed under suspension may be made only after the Head
of Office satisfies himself, by reference to his own records and to other appropriate authorities where
necessary, that there are no demands outstanding against the Government servant. However, in case,
where security for an amount considered by the said Head of Office to be adequate to cover the
aforesaid demands is taken from such Government servant, in cash, or by a surety bond, or by with-
holding a part of the gratuity payable to the Government servant, the last payment of pay and allowances
may be made and the last pay certificate issued, even if the likely dues from such Government servant
remain to be assessed and realized.

35
(2) The disbursement of pay and allowances in lieu of notice period under the provisions of rule 56
(j) of the Fundamental Rules or rule 42 of the Central Civil Services (Pension) Rules, 2021, shall be
governed by special instructions issued by the Government in this behalf.

(3) The above provisions apply mutatis mutandis to payment of final dues or honorarium to (i)
contract officers and officers purely in the temporary employment of the Government, proceeding on
foreign service in or out of India, and (ii) non-officials including members of any Commission or
Committee whether statutory or not, on their termination of service with the Commission, or
Committee.

2.11 Issue of Last Pay Certificate in the event of transfer, deputation or foreign service:-
In all cases of transfers, deputations and Foreign Service, the last Drawing and Disbursing
Officer of the Government servant shall issue a “Last Pay Certificate” in Form R.P.R. 2. The copies
of the last pay certificate should be sent to the new drawing and disbursing officer, the Government
servant and other concerned offices.

2.12 Arrears payable after death:-

(1) subject to the provisions of para 2.10 above, pay and allowances of all kinds claimed on behalf
of a deceased Government servant may be paid without production of usual legal authority, under
orders of the Head of office in which the Government servant was employed at the time of his death,
provided the Head of office is otherwise satisfied about the right of the claimant and in cases where the
gross amount of the claim exceeds Rs.50,000 (Rupees fifty thousand), payment shall be made by the
Head of Office only on the execution of an indemnity bond in Form R.P.R. 26 duly stamped for the
gross amount due for payment with such sureties as may be deemed necessary:

Provided that the Head of office may, subject to the condition prescribed in Para 1, make
anticipatory payment of an amount not exceeding Rs. 50,000 (Rupees fifty thousand).

(2) Normally, there should be two sureties, both of known financial stability unless the gross
amount of the claim is less than Rs. 50,000 (Rupees fifty thousand) in which case the authority
accepting the indemnity bond in Form R.P.R.26 for and on behalf of the President should decide on the
merits of each case, whether to accept only one surety instead of two.

(3) The obliger as well as the sureties executing the indemnity bond should have attained majority
so that the bond may have legal effect or force and the bond is also required to be accepted on behalf
of the President by an officer duly authorized under clause (1) of article 299 of the Constitution.”

(4) In case of any doubt, payment shall be made only to the person (s) producing the legal authority.

(5) On receipt of the claim for payment of arrears of pay and allowances of all kinds (including
travelling allowance claims) on behalf of a deceased Government servant from his heir (s), the Head of
the Office in which the Government servant was last employed should draw the amount in the
appropriate bill form. The claim should be supported by, all the relevant certificates which the Head of
Office is required to furnish in the normal circumstances. However, in respect of the certificates which
36
solely depend on the personal knowledge of the deceased Government servant and which obviously
cannot be furnished by the Head of Office, the Head of Office should record if he is satisfied about the
correctness of the claim, and furnish a certificate to the effect that, "the claim, is not susceptible of
verification but is considered reasonable". The amount should be disbursed to the claimant by the Head
of office by following the procedure laid down in the sub para (1). A formal receipt, stamped where
necessary, should be obtained from the claimant.

(6) The procedure prescribed in this rule shall apply to any claim for payment of dues or honorarium
payable to deceased non-officials, including deceased non-official members of any Commission or
Committee whether statutory or not.

37
 SECTION – III
CONTINGENT CHARGES
2.13 Contingent Charges:-
(1) Meaning of the term: The term '"contingent charges" or "contingencies'' used in this Section
means and includes all incidental and other expenses (including on stores) which are incurred for the
management of an office as an office or for the working of technical establishment such as laboratory,
workshop, industrial installation, store depot and the like but other than expenditure which has been
specifically classified as falling under some other head of expenditure e.g., 'works', ‘tool and plant’.

(2) Application:-
(a) The procedure prescribed in this Section shall apply primarily to contingencies, but
miscellaneous expenditure which is not classed as contingencies is also subject to these rules,
except in so far as it may be governed by any special rules of procedure prescribed in Section
IV of this chapter or by any departmental regulations.

(b) The provisions of this Section shall apply primarily to contingent charges of Heads of
Offices of Civil Ministries or Departments. Contingent charges of other departments, such as
Posts, Telecommunications, Defence and Railways are also subject to the rules in this Section,
except in so far as they are supplemented or modified by their authorized departmental
regulations.
(3) Types of contingent charges:-
(a) Contingent charges incurred on the public service are divided into the following types,
the types adopted in each department or office being determined by orders of competent
authority—
(i) Contract contingencies—those for which a lump sum is placed annually at the disposal
of a disbursing officer for expenditure without further sanction of any kind. They generally
consist of charges, the annual incidence of which can be averaged with reasonable accuracy.

(ii) Scale-regulated contingencies—to comprise such contingent charges as may be

regulated by scales laid down by competent authority, such as rewards for destruction of
wild animals.

(iii) Special contingencies—to include such contingent charges, whether recurring or

nonrecurring, as cannot be incurred without the previous sanction of superior authority.

(iv) Countersigned contingencies—to include such contingent charges as may require

approval of some controlling authority before they can be admitted as legitimate expenditure
against the Government, such approval usually taking the form of countersignature after
payment on a detailed bill submitted to the Pay and Accounts Officer.

(v) Fully vouched contingencies—to comprise contingent charges, which require neither
special sanction nor countersignature, but may be incurred by the Head of Office on his own

38
 authority subject to the necessity of accounting for them. These may be passed on fully
vouched bills without counter-signature.

(b) The five types of contingencies set forth in sub-para (a) above are not necessarily mutually
exclusive. There may be cases in which special contingencies may be regulated by scales, or in
which a bill scale-regulated contingencies may require counter-signature. When a contingent
charge falls within two or more types, the procedure prescribed in for each of these types shall,
as far as possible, be applied.

2.14 Payment of contingent expenditure out of permanent advances, etc.:-

(1) Government officers who have to make payments for contingent expenditure before they can
place themselves in funds by drawing contingent bills, may make such payments out of permanent
advances or imprests which they may be permitted to hold under the orders of competent authority
(issued in accordance with the provisions of rule 322 of the General Financial Rules,2017), subject to
recoupment on presentation of contingent bill.

(2) The monetary limit, as decided by the HOD in consultation with Internal Finance Wing, will
not apply in regard to claims relating to Telephone, Electricity and Water bills in the case of a Non-
cheque Drawing and Disbursing Officer stationed at a place different from that at which the accredited
Pay and Accounts Officer or Cheque Drawing and Disbursing Officer authorised to pay his contingent
bills, as the case may be, is located.

2.15 General Limitations:-

(1) All charges actually incurred must be paid and drawn at once, and under no circumstances they
may be allowed to stand over to be paid from the grant of another year. The charges relating to two or
more major heads may not be included in one bill.

(2) No money shall be drawn from Government Account unless it is required for immediate
disbursement. It is not permissible to draw money from Government Account in anticipation of
demands or to prevent the lapse of budget grants.

(3) No pay of any kind and no additions to pay may be drawn on bills for contingent expenditure.

2.16 Certificates relating to certain types of contingent charges:-

(1) Contingent charges incurred on account of the wages of mazdoors engaged on manual labour
and paid at daily or monthly rates shall be supported by certificate signed by the disbursing officer to
the effect that the mazdoors were actually entertained and paid.

(2) Contingent bills for claims relating to rents, rates, taxes, electricity, water and other connected
charges incurred on account of the hire of private buildings by Government for accommodation of
Government offices should be accompanied by either of the two following certificates to be signed by
the Drawing Officer:

39
 (a) no portion of the building for which the expenditure was incurred, was utilized for
residential or other purposes during the period to which the charges relate; or
(b) the share of expenditure required to be recovered for the portion of the building used for
residential or other purposes during the period for which the charges were paid, has been
recovered as indicated against each, from the under mentioned persons from whom it was
due.

(3) If not provided otherwise by departmental regulations, bills presented in support of payments for
purchase of stores shall be accompanied by a certificate that the articles detailed in the vouchers, and
their quantities are correct, their quality good and according to specifications, that the rates paid are not
in excess of accepted or market rates, and that suitable notes of payment have been made in the indents,
supply orders and invoices concerned to prevent double payment. The authority, unless it is a general
one, under which the purchase is made, shall also be quoted.

(4) Contingent bills which include charges on account of purchase of goods on which Goods and
Services Tax has also been charged, should be supported by the following certificates signed by the
disbursing officer:—

"Certified that in the case of sub-vouchers attached to the bill and those retained in my office
relating to the purchase of goods on which Goods and Services Tax has been charged, the
goods have not been exempted under the Goods and Services Tax Act or the rules made
thereunder and that the amounts paid on account of Goods and Services Tax on those goods
are correct under the provisions of that Act or the rules made thereunder, and that in the case
of supplies against regular contracts, the relevant contract includes a specific provision that
Goods and Services Taxis payable by Government."

(5) The following certificate signed by the drawing officer shall be attached to all the contingent bills
which include charges on account of expenditure on light refreshments at formal meetings and
conferences :—
"Certified that the expenditure on entertainment charges included in this bill was incurred
in accordance with the provisions or rules and regulations laid down by the Government,
from time to time, and that the prescribed monetary limits have not been exceeded."

(6) When in paying rewards to informers, or in any other case, it is not desirable to disclose the names
of payees, a certificate in the handwriting of the disbursing officer to the effect that the payment has
been duly made shall be submitted to the Pay and Accounts Officer in support of the payment in lieu
of the payee's receipt ordinarily required.

2.17 Responsibilities of Government officers for incurring contingent expenditure:-

(1) Responsibility of drawing officers:- The drawing officer shall exercise the same vigilance in
respect of contingent expenses as a person of ordinary prudence may be expected to exercise in
spending his own money. The drawing officer is further responsible for seeing that the rules regarding

40
the preparation of bills are observed, that the money is either required for immediate disbursement or
has already been paid from the permanent advance, that the expenditure is within the available
appropriation and that all steps have been taken with a view to obtain an additional appropriation if the
original appropriation has either been exceeded or is likely to be exceeded, and that in the case of
contract contingencies. The proposed expenditure does not cause any excess over the contract grant.

(2) Responsibility of controlling authority:-The countersigning officer shall be responsible for seeing
that the items of expenditure included in a contingent bill are of obvious necessity and are at fair and
reasonable rates, that previous sanction for any item requiring it is attached, that the requisite vouchers
are all received and are in order, that the calculations are correct, and specially that the grants have not
been exceeded nor are they likely to be exceeded and that the Pay and Accounts Officer has been
informed either by a note on the bill or otherwise of the reason for any excess over the monthly
proportion of the appropriation. If expenditure be progressing too rapidly, he shall communicate with
the drawing officer and insist on its being checked.

2.18 Cancellation and destruction of sub-vouchers:-

(1) The following procedure for the prevention of the fraudulent use of sub-vouchers shall be
observed by all drawing and controlling officers in the matter of cancellation and destruction of sub-
vouchers:

(a) Unless in any case it is distinctly provided otherwise by any rule or order, no sub-voucher
shall be destroyed until after a lapse of three years.

(b) Every sub-voucher which under the provisions of para 2.20 and sub-para (1), (2) and (7) of
para 2.21 of this section is not forwarded either to the Pay and Accounts Officer or to a
controlling officer along with bills but is recorded in the office to which the expenditure relates,
must be duly cancelled by means of a rubber stamp or by an endorsement in red ink across the
voucher, the cancellation being initialled by the officer authorized to draw the contingent bills
of the office. The cancellation should be made at the time when the contingent bill in which the
sub-vouchers are included is actually signed. If the amount of the sub-voucher exceeds the
permanent advance, the cancellation should be made as soon as the payment is made and entered
in the contingent register.

(c) Sub-vouchers submitted to a controlling officer which is not required to be forwarded to the
Pay and Accounts Officer should be duly cancelled by him after check and the cancellation
should be attested by the controlling officer at the time of countersignature on the bill.
(d) In all cases in which sub-vouchers are not required to be submitted to the Pay and Accounts
Officer or the controlling officer, the drawing officer should certify in the bill that sub-vouchers
other than those attached to the bill have been so defaced or mutilated that they cannot be used
again. A similar certificate should be furnished by the Controlling authority in respect of sub-
vouchers submitted to him by the drawing officer but which he is not required to submit to the
Pay and Accounts Officer.

41
(2) Sub-vouchers which are required to be sent to the Pay and Accounts Officer should not be cancelled
either by the drawing officer or by the controlling officer, as the duty of cancelling these sub-vouchers
and keeping them in proper custody to prevent their fraudulent use devolves on the Pay and Accounts
Officer.
Note: In the case of e-bill, the voucher made available electronically shall be retained in the system
for the prescribed period.

2.19 Contingent register:-

(1) A register of contingent expenditure shall be kept in each office and the initials of the Head of
the Office, or of a gazetted officer to whom this duty has been delegated by the Head of the Office,
shall be entered against the date of payment of each item.

(2) The standard form of the contingent register will be as in Form R.P.R.27. The actual details
such as the number of columns to be opened, the subheads and detailed heads and such further detailed
classification as may be required for the purpose of control, may be settled by the Pay and Accounts
Officer and the controlling authority to suit the conditions of each department or office.

(3) As a general rule, the most common sub-heads and detailed heads may have separate columns
with appropriations noted at the top. The less important and trivial items may be lumped together in
one column when each of the separate items need not be accounted for or watched separately. Any
charge falling under any of the separate columns but requiring explanation may be described in the
column "Description" though the amount of it is entered only in its special column; the same
"Description" column will serve also for note of the month or period to which any recurring charges
entered in the other columns belong.

(4) If more convenient, a separate register may be maintained for each class of contingent charges.

(5) If during the absence of the Head of the Office and of the gazetted officer to whom the duty of
maintenance of contingent register has been delegated, the entries in the contingent register have been
initialled by a non-gazetted Government officer, the register must be reviewed and the entries re-
initialled by the Head of the Office or such gazetted officer on return to duty at the headquarters.
(6) As each payment is made, entries must be made in the contingent register, of the date of
payment, the name of payee and the number of sub-voucher in the three columns to the left, and the
amount in the proper column, and in the case of any charge requiring explanation, the initials of the
officer incurring it shall be taken against the description.

(7) To enable the disbursing officer to watch the progress of the expenditure under each detailed
head as compared with the appropriation for it, a progressive total of all the columns must be made
monthly immediately after the monthly total so as to include all payments under each head, as also
charges intimated by Account Office as adjusted on account of debit received from the commencement
of the year upto the end of the last expired month.

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2.20 General instructions relating to bills, for drawal of contingent charges:-
(1) When it is necessary to draw money for contingent expenses, as for example, when the
permanent advance begins to run short, or when a transfer of charge takes place and, in any case, at the
end of each month, a red ink line shall be ruled across the page of the register or registers, the several
columns added up and several totals posted in separate bills for each class of contingent expenditure.
The Head of the Office or the officer to whom this duty has been delegated shall carefully scrutinize
the entries in the register (s) with the sub-vouchers, initial them if this has not already been done, and
sign the bill which will then be dated and numbered and presented for payment.

(2) The heads of contingent expenditure may be entered in manuscript in the bill and the totals
posted against them provided that in a case of expenditure requiring explanation, full details of the
charges must be entered in the bill except when they are given in the sub-vouchers sent to the Pay and
Accounts Officer.

(3) Unless the Controller General of Accounts on the advice of the Comptroller and Auditor
General directs otherwise, sub-vouchers for more than Rs.2000 (Rupees Two thousand) each shall be
submitted to the Accounts Office in respect of contingent charges referred to in para 2.21 of this section.
In case of e-bill, scanned copy of the original sub-vouchers shall be attached to it.

(4) In respect of petty contingent expenditure upto Rs.2000 (Rupees Two thousand), if any, for
which original sub-vouchers are not required to be attached to bills, the items should, however, be listed
out in Form R.P.R. 28 to be attached to them.

(5) When the permanent advance is running short, a demand may be presented in excess of the
balance; this item too should be entered in the register and included in the bill, the number given being
that which the sub-voucher (s) will bear when payment is made.

2.21 Drawing the bills for different kinds of contingencies:-

(1) Contract contingencies: -In respect of contract contingencies, the bill shall be presented in a form
similar to Form R.P.R.29 or R.P.R.29A, as the case may be. No sub-voucher needs be sent to the Pay
and Accounts Officer.

(2) Fully vouched contingent charges and special provisions relating to telephone, electricity and
water charges:-
(a) Contingent bills, of officers which do not require countersignature may be drawn by
presenting bills in Form R.P.R.29 or R.P.R.29A, as the case may be, showing full details of the
charges and supported by sub-vouchers. Provided that in case any officer has to embody in his
bill, charges of any subordinate officer who normally draws money by presenting his bills
directly to the Pay and Accounts Officer or under his cheque-drawing powers, the
countersigning officer must submit monthly bills in the manner stipulated in sub-para (7) below
in adjustment of the abstract bills cashed by himself or his subordinates.

43
 (b) This procedure is intended to cover cases where a Head of Department or Controlling
Officer has to submit after counter-signature, monthly detailed bills to the concerned Pay and
Accounts Officer, in adjustment of the abstract bills cashed by himself and his subordinates
under the provisions of sub-para (5) below.

(c) In cases (other than those of a non-cheque Drawing and Disbursing Officer situated at a
place different from that of the accredited Pay and Accounts Office or Cheque Drawing and
Disbursing Officer authorized to pay the contingent bills, as the case may be) where payments
of telephone, electricity and water charges cannot, be paid out of the permanent advance, or
imprest, funds required for making only these three types of contingent payments may be drawn
on fully-vouched contingent bills (R.P.R.29 or R.P.R.29A as the case may be) under the
provisions of this rules, attaching thereto a duplicate copy of the demand bill (duly attested in
regard of amount) received, from the Telephone /Electricity/ Water authorities or local bodies
which will serve as a sub-voucher in support of relevant contingent bill as a special case. This
special provision shall not, however, be extended to any other type of cases. The payments may
be made through e-payment subject to availability of online payment facility given by the
service providers. In such cases, the details of payment may be informed to authorized official
of the service provider through e-mail/ letter and acknowledged. In other cases, category ‘A’
cheques, duly crossed ‘A/C Payee only’ shall be drawn. Stamped receipt or receipt thereon,
received against payment of such a bill by cheque may be retained by the Drawing and
Disbursing Officer and will be accorded by him, the same treatment as envisaged in para 2.18
above.

(3) Scale regulated charges and special contingencies:-

(a) An authority competent to classify an expenditure as scale-regulated, shall prescribe the
conditions precedent to the application of the scale, the certificates to be furnished with the bill
and whether such a bill shall be countersigned before or after payment. In the latter case, such
charges may be drawn in the abstract bill Form R.P.R.29 or R.P.R.29A, as the case may be, with
a full description of the charges, and subject to presentation of the detailed bill to the Controlling
Officer for countersignature and transmission of the Pay and Accounts Officer in accordance with
the procedure prescribed in sub-para (6) to (9) below.

(b) Special contingencies, which require the previous sanction of the superior authority before they
can be incurred, may be drawn either in the abstract bill Form R.P.R.29 or R.P.R.29A as the case
may be, with a full description of charges and subject to presentation of detailed bill in accordance
with the procedure laid down in sub-para (6) to (9) below; or in the bill Form R.P.R.29 or
R.P.R.29A, as the case may be, as the occasion may demand. When expenditure for which a lump
sum is granted under a single special sanction, is continued over more than one month, the second
and subsequent months' bills shall bear a note of how much has been spent up to that date, against
the sanction.

44
(4) General instructions relating to countersigned contingencies:- Items of contingent charges
requiring countersignature and list of drawing and disbursing officers who can draw them on abstract
bills should be drawn up as laid down in sub-para (3) of para 2.13.

(5) Form of abstract bills, etc. pertaining to countersigned contingencies:- Except in the case of
contingencies requiring countersignature before payment, contingent charges falling under this group
may be drawn by presenting abstract bills in Form R.P.R.29 or R.P.R.29A as the case may me, subject
to the presentation of detailed bills to the controlling officer for countersignature and transmission to
the Pay and Accounts Officer in accordance with the procedure hereinafter prescribed.

(6) Preparation of abstract bill:- The numbers assigned to sub-vouchers (in cases of payment from
permanent advance) or to credit bills or pre-receipted bills, if any (which on payment will become sub-
vouchers) pertaining to each entry in the abstract bill shall be detailed against the entry concerned, the
amount being given only in those cases where a sub-voucher is for more than Rs.2000/- (Rupees two
thousand). A certificate shall be attached to every abstract contingent bill to the effect that the detailed
contingent bills have been submitted to the controlling officer in respect of abstract contingent bills
drawn during the month previous to that in which the bill in question is presented for payment. On no
account may an abstract contingent bill be cashed without this certificate.

(7) Form and preparation of detailed bill relating to countersigned contingencies:-

(a) A monthly detailed bill shall be prepared in the case of contingent charges to be
countersigned after payment, from the monthly totals of the contingent register; such detailed bill
will be in Form R.P.R.29 or R.P.R.29A as the case may be, headed 'Not for payment'" and will
show the monthly total of each column with description of each charge requiring explanation. The
numbers assigned to the sub-vouchers shall be entered in detail against each item; the number and
date of every abstract contingent bill cashed, and the sub-vouchers included in each shall be shown
in the memorandum at foot. The amount shown in the bill must be agreed with the total of the
abstract bills cashed during the month. Differences, if any, between the total of a detailed bill and
the register must be adequately explained.

(b) The detailed bill shall be signed by the Head of the Office and submitted to the Controlling
Officer, (or if there be no controlling officer to the Pay and Accounts Officer, direct) with all sub-
vouchers above Rs. 2000 (Rupees Two thousand), his signature to the certificate endorsed on the
bill taking the place of the smaller ones.

(c) If, in any month, the monthly proportion of the appropriation has been exceeded, a report of the
special circumstances which rendered the excess necessary shall be sent to the counter-signing
officer with the detailed bill.

45
(8) Counter signature of detailed bill, etc.:-
(a) On receipt of the monthly detailed bill in the office of the countersigning officer with the sub-
voucher, it shall be reviewed by the countersigning officer with the sub-vouchers. Any
disallowance with the number of the sub-voucher concerned and explanation of the objection,
must be noted on the bill and in the contingent register or such other record as may be kept in
the office of the Controlling Officer. The countersigning officer shall then record the date of
admission, under his initials, sign the bill and despatch it to the Pay and Accounts Officer direct
with the sub-vouchers for items for more than Rs. 2000 (Rupees Two thousand) each, his
signature to the certificate endorsed in the bill taking the place of the smaller ones.

(b)The term 'items' refers to items of expenditure and not items of charge; for example, a charge
for Rs. 1020 for section-writers would not require to be supported by a sub-voucher if the amount
is made up of sums paid to several individuals none of which exceed Rs. 1000.

(c) In the absence of the countersigning officer, the examination and countersignature of the bill
may be performed by some responsible gazetted officer authorised by the countersigning officer.

(d) A register of contingent expenditure may also be kept in the office of the controlling officer in
such form and according to such method as may be titled by a Department of the Central
Government in consultation with the Pay and Accounts Officer.

(e) The detailed bills duly signed by the controlling officer shall be sent to the Pay and Accounts
Officer direct within seven days from the date of receipt of such bills in his office.

(9) Disallowance by the countersigning officer:- After dispatch of the bill to the Pay and Accounts
Officer, the countersigning officer shall communicate any disallowance to the drawing officer and its
amount shall without fail be refunded by short drawing in the next contingent bill presented for payment
by the same department or office. The gross amount of each sub voucher shall be entered in such bills,
and below the total shall be entered 'Deduct disallowed from the bill of.............Rs................', the receipt
given being for the net amount only. If, after correspondence, the countersigning officer withdraws his
objection, the amount may be redrawn in the next bill by entering after the total of sub-vouchers 'Add
amount disallowed from bill of......... refunded by deduction from contingent bill No...............
dated...........and subsequently allowed as per...............'; the receipt would be for the gross amount, and
the items would be re-included in the next monthly contingent bill.

(10) Contingencies requiring counter-signature before payment:- Bill for contingent charges
requiring counter signature before payment shall be drawn in Form R.P.R.29 or R.P.R.29A as the case
may be.

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(11) Payment for purchase of service postage stamps: A crossed 'Government Account' cheque in
favour of the Post Master (or Treasury Officers in States where the work of stocking or distribution or
both of service stamps has not yet been taken over by the Department of Posts) or State Bank of India
branches which are authorised to sell stamps may be drawn or obtained by Drawing and Disbursing
Officer from Pay and Accounts office by preferring a bill indicating the value of postage stamps of
various denominations required, and giving a certificate that the stamps will be used on prepaying
postage on communication bona fide on the public service and that expenditure could not be avoided.

47
 SECTION –IV
PURCHASE OF GOODS AND SERVICES

2.22 Goods and Services :-

(1) (a) The term "Goods ":- The term ‘goods’ used in this chapter includes all articles, material,
commodity, livestock, furniture, fixtures, raw material, spares, instruments, machinery, equipment,
industrial plant, vehicles, aircraft, ships, medicines, railway rolling stock, assemblies, subassemblies,
accessories, a group of machineries comprising of an integrated production process or such other
category of goods or intangible products like software, technology transfer, licenses, patents or other
intellectual properties purchased or otherwise acquired for the use of Government but excludes books,
publications, periodicals, etc. for a library. The term ‘goods’ also includes works and services which
are incidental or consequential to the supply of such goods, such as, transportation, insurance,
installation, commissioning, training and maintenance.

(b) The term ‘Services’:- Services can be of 2 types consulting and non-consulting:

(i) “Consulting Service” means any subject matter of procurement which involves primarily non-
physical project-specific, intellectual and procedural processes where outcomes/ deliverables
would vary from one consultant to another, other than goods or works, except those incidental
or consequential to the service, and includes professional, intellectual, training and advisory
services or any other service classified or declared as such by a procuring entity but does not
include direct engagement of a retired Government servant.”
(ii) “Non-Consulting Service” means any subject matter of procurement which involve physical,
measurable deliverables/ outcomes, where performance standards can be clearly identified and
consistently applied, other than goods or works, except those incidental or consequential to the
service, and includes maintenance, hiring of vehicle, outsourcing of building facilities
management, security, photocopier service, janitor, office errand services, drilling, aerial
photography, satellite imagery, mapping etc.

(2) Application:-
The payments for acquisition of goods and services required for the public service shall be
regulated by rules in this section except in so far as they are supplemented or varied by such general
or special rules or Subsidiary Instructions as may be issued by the Government.

2.23 Purchases in India other than through agencies specified by the Government:-
(1) Subject as hereinafter provided, the provisions of Section III of this Part shall apply generally to
payments for stores purchased in India otherwise than through any agency specified by the
Government, from time to time for this purpose.

(2) As a general rule, payment for supplies is not permissible unless the stores have been received and
inspected. Payments prior to verification of quality and quantity of the materials may be permitted in
exceptional cases only, provided that adequate safeguards exist to secure the Government against all

48
losses in the event, of the materials being found short or defective. In all such cases, the amount required
for payment shall be drawn on an abstract bill (R.P.R.29 or R.P.R.29A, as the case may be), giving full
description of the charges and number and date of sanction permitting advance payment (wherever
necessary). In such cases of advance payments, as soon as the supplies are received, a detailed bill
(R.P.R.29 or R.P.R.29A, as the case may be) prepared on the basis of the actual verification and
measurement of the supplies, along with the required sub-vouchers, must be submitted to the Pay and
Accounts Officer in adjustment of the advance drawn earlier quoting Voucher No. and date of the
relevant abstract bill. The provisions of sub-para (3) of para 2.6 shall be followed. A system generated
unique number shall be assigned to each intent of purchase and are linked to related to every contracts/
supply order and any subsequent amendments or variation in the orders. A system generated ledger
shall be prepared for each intent of purchase showing the payments including advance and final
adjustment against the purchase or supply orders.

(3) Wherever stores are supplied by one Department to another and debits are required to be raised
through the Accounts channel, the following instructions should be printed on all forms of invoices for
the supply of stores, etc., and the officer receiving the supply should comply with them before the
invoice is countersigned:—
“It is essential for purposes of accounting and audit that the entries below should be
filled in. Failure to do so may result in unnecessary delay and return of this invoice for
compliance.”

(1) Department or Office to which the charge is debitable...........................

(2) Unit of appropriation (Major, Minor, Subhead and Detailed head) and Demand for
Grant......................... ..........Number............
(3) Month and year to which the charge relates
(4) Pay and Accounts Officer by whom the amount is payable

2.24 Purchases of Stores and Contingent items through agencies specified by the Government:-
(1) Without prejudice to the generality of the provisions contained in this chapter with regard to
withdrawal of moneys from the Government Account, the procedure relating to payments for purchase
of stores and contingent items through the agencies specified by the Government from time to time
may be regulated by special orders issued by the Government in this behalf.

(2) Subject as aforesaid, payments and inter-departmental adjustments will be effected by accounting
organizations in accordance with the prescribed procedure.

(3) In terms of Rule 149 of GFR, 2017, the Procurement of common use Goods and Services by
Ministries or Departments through online Government e-marketplace (GeM)will be mandatory for
Goods or Services available on GeM.

(4) The Procedures for payments for Goods/ Services to Sellers/ Service Providers in Government
e- Marketplace (GeM) are being issued by Department of Expenditure from time to time.

49
(5) In respect of contracts for Supply of Goods, 100% payment including GST should be made
after receipt and acceptance of Goods and generation of “Goods CRAC"' (Consignee Receipt and
Acceptance Certificate) subject to recoveries, if any, either on account of short supply and Liquidated
Damages etc. for delay in supply.

(6) In respect of contracts for Services, payment should be made as per periodicity defined in the
contract i.e. Monthly, Quarterly or any other pre-defined payment periodicity. 100% payment including
GST for the particular payment cycle should be made after receipt and acceptance of the Services
and generation of “Service CRAC" (Consignee Receipt and Acceptance Certificate) subject to
recoveries, if any, either on account of short supply, SLA (Service Level Agreement) deviations and
Liquidated Damages for delay in supply etc.

(7) In respect of contracts for Supply, Installation, Testing, Commissioning of Goods and Training
of operators etc. the complete cost break-up indicating Basic price, GST, Installation and
commissioning charges, Incidental Services, training etc. is to be indicated separately in the bid. In
order to cater to installation intensive products, the different configurable payment terms will have to
be incorporated in GeM functionalities (depending upon the quantum of installation and turnkey work
required).

(8) While creating the bid, Buyer shall have functionality to define the percentage of payment
linked with deliverables in different milestones. In case of Milestone Based Payments, separate
timelines / delivery periods for each milestone will be provided.

(9) The Central Government Buyer i.e. the concerned Programme Division or Administrative Unit
in a Ministry/ Department will place the Contract online after taking prior approval of the competent
authority for procuring a particular Good or Service. The GeM portal will generate a Sanction Order
and the Contract which will be digitally/e-signed by the Buyer. These documents duly digitally/e-
signed by the Buyer will be made available online to the concerned DDO and PAO or Paying Authority
as defined in the contract and Seller/ Service Provider. The DDO and PAO/Paying Authority shall
have access to the Contract online in order to ensure that the Bill is generated at the stage of
payment in accordance with the contractual provisions. The GeM portal will send the Sanction Order
details to PFMS.
(10) On issue of Sanction order and placing the Contract for goods, the full amount required from
the relevant Budget Head should be blocked in the PFMS. In cases of Services, amount should be
blocked for one payment cycle as defined in the contract. Before releasing payment for any cycle, the
funds required for the next payment cycle should be blocked so as to ensure availability of payable
funds for the next payment cycle.

(11) On dispatch of Goods, the Seller would enter the Dispatch Details and date of Dispatch and will
upload documentary evidence of Dispatch against each consignment on GeM Portal. The Seller shall
prepare an electronic Invoice, digitally/e-signed, on GeM portal and shall submit the same on-line to

50
the Buyer. GeM portal will send an SMS/ email alert to the Buyer, on submission of Invoice. This
Invoice will contain mode of dispatch of goods, dispatched/delivered quantity with date and all
inclusive price claimed based on digitally/e-signed Contract. In case Services are procured, the required
data as per Contract may be incorporated in the Invoice.

(12) After actual delivery of goods at consignee destination/ milestone achievement (such as
completion of installation / commissioning or training etc. as defined in the contract)/ service delivery,
Seller would enter the actual date of delivery/ milestone achievement/ Service Log-sheet (as applicable)
and will upload documentary evidence for the same duly digitally signed/ e-signed. In case of Services
Contracts, the Service Provider will fill up the required data as per the contract (such as log sheets
and/or Invoice etc. duly digitally signed/ e-signed).

(13) Immediately upon above entry by Seller/ Service Provider, an alert through email or SMS will
be sent to Consignee informing that consignee has to mandatorily acknowledge receipt of stores/
milestone achievement/ service delivery through generation of PRC on GeM. The Buyer/Consignee
should receive the Goods/Services and issues an online Provisional Receipt Certificate (PRC), within
48 hours, on 'said to contain basis' on the GeM portal with his/her digital signature/e-sign, mentioning
the date of Receipt.

(14) In case the consignee does not issue PRC within 48 hrs from entry of delivery of goods/
milestone achievement/ service delivery by Seller/ Service Provider, an alert through email or SMS
will be sent to Consignee and Buyer informing that consignee has to mandatorily acknowledge receipt
of stores/ milestone achievement/ service delivery through generation of PRC on GeM.

(15) However, if the consignee does not issue PRC within 96 hrs from delivery of goods/ milestone
achievement/ service delivery as per entry made by Seller/ Service provider, GeM System/Portal would
auto generate unsigned PRC considering the date of delivery of goods/ milestone achievement / service
delivery as indicated by the seller as deemed date of receipt for issuance of PRC.

(16) In case the PRC is auto-generated, the consignee shall have the provision on GeM to respond
back within 48 hrs, if the goods have not been received or short received recommending to cancel or
amend/correct the date of receipt / quantity in the auto-generated Deemed PRC.

(17) After issue of PRC/ Deemed PRC, an alert shall be sent to consignee to issue the Consignee's
Receipt &Acceptance Certificate (CRAC) within 10 days. After verification including assessment of
quality and quantity of goods /verification of completion of all deliverables defined in the milestone/
completion of service for the defined period, the Consignee(s) will issue an on-line digitally/e- signed
CRAC. However, if the consignee does not issue CRAC within 10 days, on 11th day from the date of
receipt/ deemed date of receipt of quantity/milestone achievement / service delivery as indicated in
PRC, GeM System/Portal would auto generate unsigned CRAC. This will be made available on GeM
to the Buyer/ Seller and also the concerned DDO (if applicable) and PAO/Paying Authority. The GeM

51
portal would generate a unique serial number for CRAC relating to concerned DDO (if applicable)
&PAO/Paying Authority, so that the payments are made seriatim.

(18) In case the CRAC is auto-generated, the consignee shall have the provision on GeM to cancel
or amend the auto-generated CRAC within 72 hrs, if the goods have not been accepted or found
defective / short received.

(19) After generation of CRAC, the Buyer shall prepare payment advice’ on GeM Portal, indicating
any contractual deductions such as penalties for violation of Service Level Agreement (as
applicable)/Liquidated Damages for delayed supplies/ milestone achievement/ service delivery etc.
which will be used by GeM portal to compute the net amount payable for the accepted quantity/
milestone achievement/ service delivery after factoring in the contractual deduction(s) and generate
claims for payments digitally/e-signed by the Buyer. This claim for payment shall be made available
to the DDO on GeM Portal and the requisite data will also be pushed online in the PFMS. DDO will
log into PFMS and generate the Bill in Form R.P.R.49 against the said claims and forward the same to
the PAO/Paying Authority for payment, after deducting any statutory deductions including TDS as
applicable.

(20) It is obligatory to make payments without any delay for purchases made on GeM. In no case
should it take longer than the prescribed timelines. The timelines after Consignee Receipt and
Acceptance Certificate (CRAC) issued on-line and digitally/e-signed by consignee, will be two (2)
working days for Buyer, one (1) working day for concerned DDO and two (2) working days for
concerned PAO for triggering payment through PFMS for crediting to the supplier's account.

(21) In case of return of Bills by PAO/Paying authority, the discrepancies should be addressed by
concerned Buyer/DDO within one working day and thereafter on re- submission of Bill the PAO should
also not take more than one (1) working day for triggering payment to the Seller/ service provider. In
the entire process, time taken for payment should not exceed ten (10) days including holidays.

(22) After online pre-check of all relevant documents, PAO/Paying Authority shall debit the
Government account, releasing the corresponding payment through PFMS / to be credited into the bank
account of the Seller/service Provider. The payment so released shall be credited to the Seller/Service
Provider account within 24 hours (excluding public holidays), by the Bank. SMS alerts shall be sent to
the Seller/Service Provider and Buyer after the payment is authorized by PAO and also after the
confirmation of the payment by the Bank. The payment authorization as well as payment confirmation
details shall be shared by PFMS on the GeM portal. The PAO/Paying Authority and DDO shall comply
with the provisions of General Financial Rules for budget implementation.

(23) In case of return of Bill, if necessary, by PAO/Paying Authority, it should be made online with
all queries/discrepancies/reasons for rejections indicated in one go with the approval of competent
authority, to the DDO/Buyer for the needful corrections at their end.
(24) The DDO shall also be responsible for issuing TDS certificate (as per Income Tax Act, 1961
amended from time to time) to the Seller after release of the payment to the Seller/Supplier. The DDO
52
shall also be responsible for deduction of TDS on GST as per GST provisions and to deposit the same
with the Govt, as per GST rules and issue Form GSTR 7A to the person whose TDS has been deducted.

(25) GeM System/Portal would also have on-line provisions for generating supplementary Invoice(s)
for claim/refund of statutory changes in Duties and taxes, if any, as above. A provision for all types of
refunds/claims should be available on-line through PFMS.

(26) In terms of the provisions of the Information Technology Act 2000 as amended from time to
time, digitally/e-signed online documents generated on GeM shall be treated at par with ink-signed
documents for release of payment to the Seller/Service Provider and no ink signed paper/documents
shall be demanded/insisted.

(27) For all contracts placed through GeM, the payment through PFMS to all Sellers/ Service
Providers must be released online only against electronic bill generated on GeM. No offline payment
should be made in such cases to avoid double payment. Only in exceptional cases such as non-
availability of the GeM platform or long shutdown of internet services at Buyer location or similar
force majeure conditions, such off-line payments can be resorted to subject to the condition that
immediately after resolution of the problem, necessary entries would be made on-line in GeM portal to
obviate the possibility of double payment.

2.25 Procedure for payment against direct orders on firms, etc., abroad:-
(1) In regard to articles obtained by placing direct orders on firms or individuals in the United Kingdom,
United States of America or in any foreign country, payment shall be arranged in accordance with the
following:—
(a) the Drawing and Disbursing Officer of the Ministry or Department which has placed the
order after following the usual procedure (including issue of formal sanction order therefore),
shall, as soon as all the checks necessary in connection with the receipt, inspection and
verification of articles have been applied, forward the firm's bill, in original, with necessary
endorsement and, certificate thereon to his Pay and Accounts Officer. Particular care must be
taken to ensure that no double payment is authorized in respect of the same claim. The Pay and
Accounts Officer will apply usual pre checks and pass the bill.

(b) Where the time schedule of payment permits, the Pay and Accounts Officer will, so far
as possible arrange payment by electronic mode (SWIFT facility) through the authorized bank
or purchase a bank draft in the specified foreign currency in favour of the supplier in the foreign
country, through the accredited bank and forward it to the concerned departmental officer for
despatch to the supplier by mail or otherwise. The SWIFT charges or cost of the bank draft in
rupees as reflected in the bank scroll will be booked by the Pay and Accounts Officer against
the relevant head of account.

(c) Wherever the supply order or order in regard to acceptance of tender involves heavy
payments, with a specific payment schedule clause therein, usually a letter of credit is opened

53
 in favour of foreign suppliers through the accredited bank of the Ministry or Department
concerned. Alternatively, payment could also be arranged by SWIFT facility from India directly
into the payee's pre-specified bank account abroad as soon as the completed invoice and all
relevant documents as required by the terms of the contract are received in the Ministry,
Department or by the bank in India, nominated by the Ministry or Department for the purpose,
so as to strictly adhere to the stipulated time schedule of payment. Special care should be taken
to ensure that the requisite documents are promptly passed on by the bank to the respective
authorities in the Ministry or Department concerned for verification where the time schedule is
to reckon from the date of receipt of the same by the Department or bank whichever is earlier.

(2) This procedure covers purchases from abroad made under the normal procedures and rules.
Purchases and procurement of stores under special arrangements will be governed by the procedure
specified in the relevant agreement or instrument or undertaking.

(3) Instructions regarding procedures for payments to foreign suppliers for imports covered under
various foreign aid (credits, loans or grants) programmes and, instructions regarding procedures for
accounting of cash and equipment grants received by the Government from various foreign
Governments or Institutions, are required to be issued by the Controller of Aid Accounts and Audit
(Department of Economic Affairs) for each loan, credit or grant agreement, separately, duly approved
by the Controller General of Accounts on the advice of the Comptroller and Auditor General of India.

54
 SECTION – V
WORKS EXPENDITURE
2.26 Application:-
This procedure shall apply to expenditure on special services connected with the construction,
repair and maintenance of buildings, roads and other works of public utility, whether carried out by the
Public Works Department as per provisions contained in General Financial Rules or under special
orders of the Government by the Department using or requiring such works.

2.27 Charges on petty construction and repair works met from contingencies:-
Expenditure on petty construction and repairs which, under any order issued by the
Government, treated as contingent expenditure of the Department incurring it, is subject to the rules in
Section III. When contingent bills are drawn for works expenditure permitted to be treated as contingent
expenditure, details showing the name of the work, the number and date of the order sanctioning the
work and the amount of the sanctioned estimates shall invariably be entered in the bill. The item and
amount of the bill should be under work contingency as approved in sanction and estimate. A full
description of each item of expenditure together with details where necessary, showing the rates and
quantities shall be given and sub-vouchers, together with the receipt of the actual payee, shall be
furnished under the rules in Section III of this Part. When it is not possible to give details of the
expenditure at the time of drawing the bill, they must be given subsequently in a bill in Form R.P.R.29
or R.P.R.29A as the case may be, headed 'Not Payable, to which the necessary sub-vouchers shall be
attached. The transmission to the Pay and Accounts officer of the detailed bill and the sub-vouchers
shall never be delayed for more than a month. Payment for labour shall be supported by the certificate
prescribed in para 2.16 above.

2.28 Payments to labourers:-

(1) As a general rule but subject to such exceptions as may be laid down in the authorized
departmental regulations, wages of labourers engaged departmentally, shall be listed out showing the
names of the labourers number of days they have worked and the amount due to each. The daily
attendance and absence of labourers and fines, if any, inflicted on them must be so recorded as to
prevent any tampering with, or unauthorized additions to the entries once made.

(2) Subject as provided in sub-para (1), the details of labourer may be kept in such form and in
accordance with such methods as may be authorized by departmental regulations.

2.29 Witnessing the payments:-

(1) The payment made on this account through cash must be made or witnessed by the officer of
the highest standing available in the disbursing office, who should certify to the payments individually
or by groups. The amount paid on each date shall be noted in words as well as in figures at the foot of
the details of labourer.

55
(2) If any items remain unpaid, the details thereof must be recorded separately in the details of
labourer list in which they were originally drawn before it is finally passed by the person who made the
payment. Unpaid items shall subsequently be carried forward from one list to another list of details of
labourer until they are paid, the payments-being recorded and certified in the same way as current items.

(3) Notwithstanding anything contained in sub-para (2), it will be optional with the disbursing
officer to adopt any other alternative method of making payment of unpaid wages, provided that a
systematic record of items remaining unpaid is maintained on the basis of the original entries in the
details of labourer list in which they were drawn and that suitable precautions are taken to prevent
double payment.

2.30 Payments to work charged establishment:-

(1) Wages of members of the work-charged establishment may be drawn on the form of pay bill of
regular establishment (Form RPR13) or such other suitable form as may be prescribed in authorized
departmental regulations, according to local circumstances or to meet local requirements.

(2) The names and claims of the entire work-charged establishment concerned, including absentees,
must be shown in detail in each bill. The names shall be grouped by works on which the men are
employed and the drawing officer must certify that the men were on duty during the periods shown
against their names, each man being employed on the work arid on the duties for which his appointment
was sanctioned. Sanctions to the entertainment of the establishment shall be quoted in each case.

(3) Deductions such as on account of fines, income-tax and recoveries of advances such as festival
advances etc. should be shown by special entries against the names concerned.

(4) If the acknowledgement of the payee cannot conveniently be obtained on the bill itself; it may
be obtained separately and attached to the bill as a sub-voucher.

(5) Wages remaining unpaid on a passed bill on the date fixed for closing the accounts of the month
may be paid subsequently when claimed, on a separate bill, quoting in each case; the reference to the
bill in which the Charge was originally included and the particular-Item thereof. In making payment of
arrears, suitable note of payment must be kept against the original entries in the bill or other records so
as to guard against second payment.

2.31 Payments to suppliers and contractors:-

(1) Unless in any case the Government direct otherwise, payment for all work done other than by
daily labour and for all supplies shall be made on the basis of measurements recorded in measurement
books kept for the purpose. Claims for such payments shall be prepared, as far as possible, by the
claimants themselves in authorized forms of bills and vouchers, and no payment other than an advance
payment may be authorized, unless the correctness of the claim in respect of quantities and rates as well
as the quality of the works done or supplies made have been accepted and all calculations carefully
checked by a responsible officer.

56
(2) Subject to such general or special instructions as may be issued by the Government,
measurement books may be kept in such form and according to such methods as may be authorized by
departmental regulations in consultation with the Head of Accounting Organization, as the case may
be.

2.32 Payments for works done through local authority:-

(1) When the maintenance of any Government buildings or roads is entrusted to a Local authority,
the payment made to it on this account shall be treated in the same way as payment for work done by
a contractor.

(2) If lump sum payments have been agreed upon, each payment must be supported by a certificate
recorded by a responsible Government officer that the work has been done in accordance with the
conditions agreed upon.

2.33 Advances to contractors:-

As a general rule, and subject to such exceptions as may be authorized by the Government, no
payment can be made to a contractor except for work actually done or supplies actually received.
Subject to such general or special orders as may be issued by the Government in this behalf, advances,
if any, made to contractors during the execution of a work shall invariably be recovered from their bills
for the value of work done or supplies made, before final payment is made which must, in no case, be
permitted without detailed measurement.

2.34 Detailed procedure to be prescribed through departmental regulations:-

Without prejudice to the generality of the rules contained in this Section, the forms of bills and
the detailed procedure to be observed by departmental officers and the vouchers relating to works
expenditure, may be prescribed through departmental regulations.

57
 Section (VI)
REFUND OF REVENUE

2.35 Refund of non-tax revenue (See Rule 22):-

(1) Refunds of revenue can be drawn only on the demands and on the receipt of the person entitled to
receive such refunds after production of proper authority. In such cases, the bill for such drawal should
be accompanied by a statement showing the names of the refundees along with the account details, the
amount refundable to each, and the number and date of the challan through which the money was
originally credited.

(2) On no account may such amounts be drawn to be lodged in a deposit account pending demand.

(3) Refunds of the value of Currency Notes credited to Government in accordance with the provisions
of the Reserve Bank of India (Note Refund) Rules, 1975, shall be made by the Currency Officer by
debit to Government Account (account held under Department of Economic Affairs) and,
simultaneously, the particulars of the original credit together with the receipt of the actual payee shall
be sent by him to the Pay and Accounts Officer, Ministry of Finance, Department of Economic Affairs.

(4) Procedure to be followed for noting the refunds in departmental records, etc.:-
Except as otherwise provided in these rules, every refund shall be noted against the original
credit in the departmental accounts or other documents in which the moneys received are entered
in detail and a certificate of such a note having been made must be given in all vouchers for refunds.

(5) Form of bill for drawal of refunds of revenue:-

(a) Except as otherwise provided in these rules, or unless some other form has been prescribed by
departmental regulations for any particular class of refunds, bills for drawing money on account
of refunds of revenue shall be prepared in Form R.P.R. 33. The officer who received the original
amount shall fill the form and sign the certificate at the foot, while the Pay and Accounts Officer
shall verify the credits in the accounts.

(b) Where, under the provisions of rule 22, a departmental officer is required to draw the amount
for refund of revenue, he will prepare a bill in Form RPR33 duly supported by the original challan
with which the money was credited' to Government Account or by a duly attested statement
showing the names of the refundee's, the amounts to be refunded and the number and date of the
challan with which the money was originally deposited and the amount, if any, already refunded,
in cases where the amounts received from more than one person were credited by a single challan
by him, and present it for payment '. The Pay and Accounts Officer will then make the payment to
the departmental officer after verifying the credit as stated in sub-para (a).

58
 (c) Bill for refund of passport fees, whose refund is permissible, should be prepared in Form
RPR33 by the Regional Passport Officer.

(d) The refunds of non-tax revenues into the beneficiaries’ bank account through online shall be
regulated in accordance with Departmental instructions issued by the Ministry/Department
concerned under special procedure as prescribed from time to time.

2.36 Refund of examination fees received by the Union Public Service Commission and Staff
Selection Commission etc.:-
(1) (a) If the amount of an examination fee originally received from a candidate through or by means
of crossed Postal Order or any part of it, is to be refunded, the Secretary (or an Officer duly authorized
in this regard) of Union Public Service Commission or of Staff Selection Commission as the case may
be, shall present to his Pay and Accounts Officer, New Delhi a bill for the amount to be refunded, duly
supported by the original challan crediting the money to the Government Account along with the money
order form duly filled in.

(b) The accompanying challan shall also indicate under the Secretary's (or of a duly authorized
officer in this regard) dated signatures, the total amount to be refunded. If the amount were
deposited in lump sum into the bank, a statement showing the names of the candidates
demanding refunds, the amounts to be refunded to each, the number and date of the challan in
which the money was originally, deposited and the amount already refunded, if any, shall
accompany the bill instead of the challan; such statement will be duly attested by the Secretary
(or by an Officer duly authorized in this regard) of the Commission.

(c) The Pay and Accounts Officer, after necessary check and verification with the original entry
in the bank scroll, shall pass the bill and forward the money order form to the Post Office along
with the 'Government Account' cheque for the total' amount of the bill (including money order
commission charged) in favour of the postal department under intimation to the Drawing and
Disbursing Officer of the Commission. The Secretary of the Commission (or an officer duly
authorized in this regard) shall watch for the money order receipts' and record them after
necessary check and note in the original copy of the challan under his dated signatures the
amounts refunded.

(2) If the amount of examination fee was originally paid in any Embassy or Mission abroad and the
refund is desired in India, similar action would be taken except that verification of the credit will be on
the authority of the Secretary of the Commission (or of an officer duly authorized in this regard).

(3) If the amount of an examination fee originally received from the candidate by the Commission in
the form of Central Recruitment Fee Stamps affixed on the application, is to be refunded, the Secretary
(or an Officer duly authorized in this regard) of Union Public Service Commission or of Staff Selection
Commission as the case may be, shall present to his Pay and Accounts Officer, a bill for the amount to
be refunded duly supported by the sanction issued by the Secretary of the Commission (or an Officer
duly authorized in this regard). Before issuing sanction for the refund of the amount, necessary
59
verification with reference to the application and the recruitment stamps affixed thereon shall be done
by the Commission and suitable note kept on the application to avoid double claim. The stamp affixed
shall also be duly cancelled.

2.37 Refund of tax revenue (Direct Taxes):-

Refund of income tax, corporation tax etc.:- Special rules are prescribed by the Central Board
of Direct Taxes, Ministry of Finance (Department of Revenue) for the refund of Income Tax and
Corporation Tax. The said rules also apply mutatis mutandis to residual refund of other direct taxes like
Estate Duty, Wealth Tax, Gift Tax, Expenditure tax, and Hotel Receipts Tax. Refunds of tax are made
through different methods viz. by issuing Refund orders by the Departmental Officer, payment by direct
credit to the tax assessee’s bank account (mentioned in his ITR) or by cheque in his favour. Payments
of such refunds shall be made to the refundee himself, or to a person duly authorized by him to receive
payment. Refunds orders drawn on the bank direct are negotiable instruments and are, therefore,
capable of being transferred by endorsement and delivery in accordance with the provisions of the
Negotiable Instruments Act, 1881 (26 of 1881).

2.38 Refund of tax revenue (Indirect Taxes):-

Refunds of Union Excise Duties, Goods and Services Tax and Customs receipts are made by
the authorized officers in the Commissionerates under the CBIC, Department of Revenue and are
regulated in accordance with the departmental instructions issued, by the Central Board of Indirect
taxes and Customs, Ministry of Finance (Department of Revenue) under a special procedure prescribed
from time to time. The refund of GST shall be made through presentation of e-bill in Form R.P.R.52.
The provisions of this rule and of para 2.35 (5) shall not, therefore, be applicable to these refunds.

60
 SECTION – VII
LOANS AND ADVANCES
(See Rule 23 and 24)

2.39 Application:-
(1) The procedures contained in para 2.40 and 2.41of this section shall apply to loans and advances of
different classes, which are granted by the Government except in so far as they are governed by any
special rules (e.g. payment of loans by the; Central Government to State or Union territory
Governments) issued by Government or contained in any authorized departmental regulations.The
instructions issued by the Ministry of Finance from time to time prescribing the interest rates and other
terms and conditions of loans to State and Union Territory Governments, Local Bodies, Statutory
Corporations, financial, industrial and commercial undertakings in the Public Sector shall be strictly
followed.

(2) The provisions relating to sanction of Loans to State Governments, Local Administrations of Union
Territories, local bodies, foreign Government on specific recommendation of State Government,
Government institutions and other Government bodies are given in the following paras 2.42 to 2.50.

2.40 Form of bill for loans and advances and drawal thereof:-
Except as otherwise provided in para 2.51 to 2.55 of this section, loans and advances may be
drawn on simple receipt in a form similar to Form R.P.R.34 in accordance with Note below Rule 23(1).

2.41 Mode of repayment of loans and advances:-

(1) Where repayment is made by deduction from the amount of a claim against the Government, or
where ever repayment by directly crediting Government Account in the relevant branch of the
accredited bank is permitted, the original date and amount of the loan or advance should be indicated
in the relevant document so as to provide sufficient particulars for its identification. If the amount repaid
includes interest as well as principal, the interest must he separately specified If the repayment is a
fixed periodical amount, including both interest and principal, the orders fixing the amount shall be
quoted.

(2) Procedure for payment of interest and repayment of principal of loans and advances by public sector
undertakings and parties e.g. statutory bodies, institutions, societies, private sector concerns and
individuals other than State Governments, Union territory Governments or foreign Governments is
indicated below:-

(A) (a) payment of interest or principal or both shall be tendered, on or before the due date,
at the specified branch at New Delhi of the accredited bank to the Ministry or Department which
sanctioned the loan or its successor on whose books the accounts of the loans in question are
maintained;

61
 (b) The online payment can be made through www.bharatkosh.gov.in. In case, the
payment is made in cash or by cheque or draft drawn on a scheduled bank in Delhior
New Delhi in favour of the accredited bank branch mentioned in sub-paragraph (a), the
payment will be accompanied by a memorandum or challan in duplicate giving the
following details:—
(i) name of the loan sanctioning Ministry or Department (or its successor as the
case may be);
(ii) number and date of loan sanction letter with the loan amount sanctioned; and
(iii) amount due for payment, separately for interest and principal and the head
of account to which the dues are to be credited in the Government Account.
Separate cheques or drafts and challans should be submitted for payment of
principal and interest.
(iv) due date of payment.
(c) outstation loanees may arrange to tender payment of dues together with
memorandum or challan in duplicate through their bank to the accredited bank branch
at New Delhi mentioned in sub-paragraph (a) ensuring that payment is tendered at the
aforesaid Bank branch by the due date; and

(d) the receipt of cheque or draft tendered in payment of dues will be acknowledged
by the accredited bank branch through a paper token immediately and after realization
of the cheque or draft, duplicate copy of the challan will be given to the tenderer.

(B) The accredited bank collecting the dues shall arrange prompt credit thereof to Central
Government Account and send original copy of the challan with a credit scroll to the Pay and
Accounts Officer of the Ministry or Department in accordance with the general instructions
issued for handling receipts and payments of the Ministry or Department.

(C) Provisions of sub-para (4) of para 1.1 of Chapter 1 and Rule 10 regarding date of receipts
should also be kept in view while tendering a cheque or draft at the bank under this procedure.

(D) As regards heads of account referred to in paragraph 2(A)(b) (iii), the head for
repayment of principal will be the same as that against which the loan was sanctioned and paid
by Government; the head of account against which interest is to be credited will be one of the
minor heads indicated below which is relevant for the purpose under the major head 0049-
Interest receipts-(c) Other interest receipts of Central Government:
􀁺 Interest from Public Sector and other Undertakings.
􀁺 Interest from local bodies.
􀁺 Interest from Cooperative Societies.
􀁺 Interest from Cultivators.
􀁺 Interest from Port Trusts.
􀁺 Interest from other parties.
􀁺Other receipts.

62
2.42 Instalments of Loans:-
(1) When a loan of public money is taken out in instalments, each instalment of the loan so drawn
shall be treated as a separate loan for purposes of repayment of principal and payment of interest thereon
except where the various instalments drawn during a financial year are, for this purpose, allowed to be
consolidated into a single loan as at the end of that particular financial year. In the latter event, simple
interest at the prescribed rate on the various loan instalments from the date of drawal of each instalment
to the date of their consolidation shall be separately payable by the borrower. Repayment of each loan
or the consolidated loan, as the case may be, and the payment of interest thereon shall be arranged by
the borrower annually on or before the anniversary date of drawal or consolidation of the loan in such
number of instalments as the sanctioning authority may prescribe. The sanctioning authority may allow,
in deserving cases a moratorium towards repayment of principal but not for the payment of interest.
Should it appear that there is an undue delay on the part of the debtor in taking out the last instalment
of a loan the authority sanctioning the loan may at any time declare that loan closed, and order
repayment of capital to begin. The Pay and Accounts Officer shall bring to notice any delay that appears
to him to require this remedy and he shall take this step whether or not there are any dates fixed for
taking of instalments.

NOTE 1. These instructions are applicable mutatis mutandis to loans, the repayments of which
are made by other than annual instalments.

NOTE 2. It must be remembered that the calculation fixing the amount of equal periodical
instalments, by which a loan is repaid with interest, presupposes punctual payment of the
instalment and that, if any instalment is not punctually repaid, the interest amount shall need to
be recalculated.

(2) The recovery of loans shall ordinarily be effected in annual equal instalments of principal
together with interest due on the outstanding amount of principal from time to time. The repayment and
interest instalments may be rounded off to the nearest rupee subject to final adjustment at the time of
payment of last installment of principal and/or interest.

2.43 Procedure to be followed in case of defaults in repayment of interest free loans or loans
sanctioned at concessional rates of interest:-
(1) Defaults in Payment. The loan sanctions in favour of State or Union Territory Governments and
the loan sanctions or undertakings or agreements in case of wholly Government owned companies or
Public Sector Undertakings shall invariably include provision for the levy of penal interest on overdue
instalments of interest or principal and interest. The loan sanctions and agreements in all other cases
shall invariably stipulate a higher rate of interest and provide for lower rate of interest in the case of
punctual payments. The penal or the higher rate of interest, as the case may be, shall not, except under
special orders of Government, be less than two and half per cent per annum above the normal rate of
interest prescribed by Government from time to time for the loans advanced.

(2) Any default in the payment of interest upon a loan or in the repayment of principal, shall be
promptly reported by the Pay and Accounts Officer, to the authority which sanctioned the loan. The

63
responsibility of the Pay and Accounts Officer, under this rule refers only to the loans, the detailed
accounts for which are kept by him.

(3) In the case of grant of interest free loans e.g., loans to technical educational institutions for
construction of hostels, prompt repayment shall be made a condition for the grant of interest free loans.
The sanction letter in such cases shall provide that in the event of any default in repayment, interest at
rates prescribed by Government from time to time will be chargeable on the loans.

(4) In the case of loans sanctioned at concessional rates of interest (the difference between the
normal rate and concessional rate), shall be made conditional upon prompt repayments of principal and
payment of interest thereon by the entity concerned.

(5) In the cases where in addition to interest free loans, subsidy is also provided to meet running
expenses the sanction letter shall provide that in the event of any default in repayment, the defaulted
dues would be recovered out of the subsidy payable.

(6) On receipt of a report of default referred to in sub-para (ii) above, the authority concerned shall
immediately take steps to get the default remedied and also consider enforcement of penal or higher
rate of interest on the overdue amounts. Where the sanctioning authority is satisfied, having regard to
the circumstances of the case, that penal or higher interest need not be recovered, the borrower shall
ordinarily be asked to pay interest, at the normal rate prescribed in the loan sanction, on the overdue
amount (of principal and/or interest) from the due date of payment up to the date of settlement of the
default. The recovery of additional interest shall not be waived except in special circumstances or where
the period of defaults is very short, e.g., a few days.

2.44 Irrecoverable Loans: A competent authority, after prior approval of the Ministry of Finance may
remit or write off any loans owing to their irrecoverability or otherwise.

2.45. Undertaking to be obtained from wholly - owned Government Companies:-

(1) In the case of loans to wholly-owned Government Companies, a written undertaking to the
effect that the fixed assets of the company shall not be hypothecated without prior approval of the
Government shall be obtained in Form GFR 15. No stamp duty need be paid on these written
undertakings.

(2) Loans to parties other than State Governments, wholly owned Government Companies and
Local Administration of Union Territories shall be sanctioned only against adequate security. The
security to be taken shall ordinarily be at least thirty-three and one-third per cent more than the amount
of the loan. However, a competent authority may accept security of less value for adequate reasons to
be recorded.

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2.46 Accounts and Control: Subject to such general or specific directions as may be given by the
Comptroller and Auditor General in this behalf, detailed accounts of loans to Institutions and
Organizations, etc., shall be maintained by the Pay and Accounts Officer who shall watch their recovery
and see that the conditions attached to each loan are fulfilled.

2.47 Annual Returns: Each Principal Accounts Officer shall submit to the concerned Ministry or
Department of Government, a statement in Form GFR 13 showing the details of outstanding Central
Loans borne on his books as on thirty-first March each year. This statement shall be submitted not later
than the following thirtieth September and shall indicate the aggregate of outstanding balance of loans,
details of defaults, if any, in repayment of principal and/ or interest and the earliest period to which the
default pertains, against each State or Union Territory Government, foreign Government, Railway or
Department of Posts funds, Central Public Sector and other Government Institutions etc. Where,
however, detailed accounts are not required to be maintained by the Accounts Office, the statement
shall contain departmental authority-wise aggregate balances of outstanding loans.

2.48 Review of Annual Statements with a view to enforce repayments of the principal and interest
due:
(1) The Administrative Ministries shall keep watch over the receipt of the Annual Statements in
Form GFR 13 regularly from the Pay and Accounts Officer and conduct a close review of the cases of
defaults in repayment of the instalments of principal and/or interest due, as revealed from these Annual
Statements and take suitable measures for enforcing repayments of the principal and interest due. If
these statements are not received in time, the Pay and Accounts Officer shall be reminded promptly.
To facilitate a proper review of the position of outstanding loans, the Ministries may also arrange to
maintain centrally a list of all sanctions issued relating to loans advanced to State Governments and
other entities.

(2) Submission of Annual Assessment Report: A copy of Annual Assessment Report on status of all
outstanding loans, including timely and accurate payment of principal and interest due, shall be
submitted by the Financial Advisor of the Administrative Ministry concerned to the Ministry of Finance
by 30th June of each financial year.

2.49 Agreements and other documentation:-

(1) In the case of loans to parties other than State Governments and wholly owned Government
Companies, a loan agreement specifying all the terms and conditions shall be executed. A clause shall
invariably be inserted in all such agreements enabling Government at any time to call for accounts of
the applicant relating to any accounting year with power to depute an officer specially authorized for
this purpose to inspect the applicant’s books, if necessary.

(2) A written undertaking in Form GFR 15 shall be obtained from a wholly Government-owned
company at the time of sanctioning the loan. The sanction shall specifically state that such an
undertaking would be obtained from the loanee before the drawal of the amount of loan and a certificate
that the undertaking has been obtained, shall be recorded by the Drawing Officer of the office of the
sanctioning authority in the bill for drawal of the amount of loan. The sanction in respect of loans to

65
other organizations, where a formal agreement is required to be executed, shall also be issued in the
same manner.

2.50 Submission of Utilization Certificate, Reports, Statements, etc:-

(1) Submission of Utilization Certificate, Reports, Statements, etc. In cases in which conditions are
attached to the utilization of loan, either in the shape of the specification of the particular objects on or
the time within which the money must be spent or otherwise, the authority competent to sanction the
loan shall be primarily responsible for certifying to the Pay and Accounts Officer where necessary, the
fulfilment of the conditions attaching to the loan, unless there is any special rule or order to the contrary.
The loans sanctioned to the State Governments and the Local Administration of Union Territories shall
not, however, come within the purview of this rule.

(2) The certificate referred to in Rule 256 (1) of GFR, 2017 shall be furnished as in Form GFR 12-
B and at such intervals as maybe agreed to between the Audit Officer and/or the Pay and Accounts
Officer, as the case may be, and the Ministry or Department concerned. Before recording the certificate,
the certifying officer shall take steps to satisfy himself that the conditions, on which the loan was
sanctioned, have been or are being fulfilled. For this purpose, he may require the submission to him at
suitable intervals of such reports, statements, etc., which shall establish the utilization of loan for the
purpose for which it was sanctioned. The loanee institution may also be required to furnish a certificate
from its Auditors that the conditions attaching to the loan have been or are being fulfilled. The
certificate shall give details of the breaches, if any, of those conditions.

(3) A Certificate of Utilization of the loan shall be furnished to the Pay and Accounts Officer in
every case of loan made for specific purposes, even if of the any conditions is not specifically attached
to the grant. Such certificates are not, however, necessary in cases where loans are sanctioned not for
any specific purpose or object but take the shape of a temporary financial aid or where the loans have
been sanctioned to the Public Sector Undertakings intended for financing of their approved capital
outlays. The repayment of loan, however, has to be watched in the usual manner.

(4) In respect of loans the detailed accounts of which are maintained in the Audit Offices, the
authorities sanctioning the loan shall furnish the Utilization Certificate in respect of each individual
case.

(5) Where the detailed accounts of the loans are maintained by the Departmental authorities, a
consolidated Utilization Certificate shall be furnished to Audit by the Ministries/Departments
sanctioning the loans to Institutions/ Organisations for the total amount of the loans disbursed during
each year for different purposes including the loans sanctioned by their subordinate officers. This
certificate shall not cover the loans to individuals for which Utilization Certificates need not be
furnished to the Pay and Accounts Officer. The Certificate shall indicate the year-wise and object-wise
break-up of loans disbursed and the loans for which Utilizations Certificates are furnished. The
utilization certificate shall also show the loans disbursed separately for each sub-head of account to
facilitate verification by the Pay and Accounts Officer.

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(6) The Utilization Certificates shall be furnished within a ‘reasonable time’ after the loan is paid
to the institutions. The Department of Central Government shall prescribe, in consultation with the
Ministry of Finance, target dates for the submission of the Utilization Certificates by the Department
concerned to the Pay and Accounts Officer. The target date shall, as far as possible, be not later than
eighteen months from the date of sanction of the loan.

(7) In respect of loans, the detailed accounts of which are maintained by Departmental Officers and
where consolidated Utilization Certificates are to be furnished to Pay and Accounts Officer, the period
of 18 months shall be reckoned from the expiry of the financial year in which the loans are disbursed.
The consolidated Utilization Certificates in respect of such loans paid each year shall, therefore, be
furnished not later than September of the second succeeding financial year.

(8) The due dates for submission of the Utilization Certificates shall be specified in the letter of
sanction for loan. The target date as specified shall be rigidly enforced and extension shall only be
allowed in very exceptional circumstances in consultation with the Ministry of Finance under
intimation to the Audit Officer and/or the Pay and Accounts Officer, as the case may be. No further
loans shall be sanctioned unless the sanctioning authorities are satisfied about the proper utilization of
the earlier loan sanctioned to an Institution, etc.

2.51 Revenue advances:-

(1) The special procedure for the drawal of Revenue Advances which include takavi advances,
advances under the Land Improvement Acts and any other advances which Revenue Officers are
allowed or directed to make under the provisions of any law or under special order of the Government
is given in sub-para (2) below.

(2) Advances may be made either direct to the parties concerned and on their receipt (stamped when
necessary) or may be drawn by departmental Officers who maintain detailed accounts of such advances
in lump sum on abstract bills in Form R.P.R.29 or R.P.R.29A as the case may be, for disbursing to the
parties.

(a) In the former case, the payments must be supported by mutual payees' receipts, and in the
latter case by a certificate from the authorised disbursing officer to the effect that payment will
be made to the proper payees and their receipts duly taken and filed.

(b) In the later case, the fallowing safeguards shall be adopted:

(i) No officer disbursing these advances should be allowed to draw a second abstract bill
without producing a detailed bill to account for the amounts already disbursed from the
last advance taken, any balance left being at the same time refunded. In no case should
the submission' of the detailed bill be delayed beyond the end of the month following that
in which the advance was drawn.

67
 (ii) Disbursing officers should take the receipts of the payees on the spot as soon as the
advances have been made, and certify at the foot of the detailed bill that the advances were
duly sanctioned by them and paid in their presence.

(iii) Payees' receipts need not be sent with the detailed bill and their names need not be
shown in it. The detailed bill should be forwarded to the Pay and Accounts Officer in
adjustment of the advance drawn.

(iv) The head of the department concerned should prescribe a money limit for ' the amount
which can be drawn on abstract bills by each officer with due regard to the circumstances
of each case.

(3) The Pay and Accounts Officer shall maintain a plus and minus memorandum with which the
departmental Officer should reconcile the balances as per accounts records. Special care shall be taken
while paying recoveries into Government Account that the amount of interest and principal recovered
are separately and distinctly credited, as the former must not, and the latter must, be credited in the plus
and minus memorandum.

2.52 Advances under special laws:-

Advances under this head will be regulated in accordance with the provisions of the relevant
Acts and rules framed thereunder, or by such orders, general or special as may be issued by the
Government in this behalf.

2.53 Advances for departmental purposes:-

(1) Advances granted under special orders of competent authority to Government officers for
departmental or allied purposes may be drawn on the responsibility and receipt of the officer for whom
they are sanctioned, subject to adjustment by submission of detailed accounts within one month from
the date of drawal of advances supported by vouchers or by refund, as may be necessary in accordance
with Rule 23(5)(a).
(2) The provisions of sub-para (3) of para 2.51 of this section shall also apply to advances of this
class of which the detailed accounts are kept departmentally.

2.54 Advances to government servants :-

(1) These advances may be drawn in Form R.P.R.36 in respect of long-term advances and R.P.R.37
in respect of short-term advances. The names of Government servants with their designation and the
amounts of advances sanctioned for each should be clearly indicated.

(2) A personal advance to Government servant may be repaid, either in cash or by deduction from
his pay or travelling allowance bill, as may be required under the rule or order applicable to each case.
The recoveries through pay bills of long-term advances referred to in Rule 12 (b) of Compendium of
Rules on Advances and of interest thereon, should be supported by schedules of recoveries of advances
in Form R.P.R.38, separate schedules being attached for different types of advances.

68
2.55 Other loans and advances:-
Subject to the general provisions contained in para 2.39 to 2.41, loans and advances not falling
under any of the separate classes specified in para 2.42 to 2.45 may be drawn and repaid in accordance
with such general or special orders as the Government may issue in each case.

69
 SECTION – VIII
GRANTS-IN AID, CONTRIBUTIONS
2.56 Grants-in-aid, contributions:-
The terms 'Grants-in-aid' and 'Contributions', include such types of expenditure as grants to
local bodies, religious, charitable or educational institutions and compensation to Government
servants for accidental losses and contributions to International Agencies, public exhibitions and
fairs.

2.57 Form of bill for grant-in-aid, etc.:-Save as hereinafter provided and subject to any general or
special Orders of the Government, bills for grants-in-aid or contributions shall be presented by the
department in Form R.P.R.34, the bills for the expenditure sanctioned by the Government and
subordinate authorities under the powers delegated to them being drawn by the departmental officer
nominated by the Government and the drawing officer in the office of the sanctioning authority
respectively. The orders sanctioning the payment must be quoted in each case.

2.58. Form of bill for compensation, etc.:- Compensation to Government servants for accidental
losses due to effect of floods, cyclones, earthquakes or otherwise, may be drawn in a simple bill
form indicating the name and designation of the person, amount of compensation, sanction order
number. The sanction Order should also be attached thereto, while submitting to the Pay and
Accounts Office for pre-check payment.

2.59. Form of bill for stipends and scholarships, etc.:-

(1) Bills for educational scholarships or stipend, shall be presented in such form as may be
prescribed by authority competent to sanction such payments in consultation with the Head of
Accounting Organisation concerned. In the case of payments to institutions under private management,
such bills shall be prepared and signed by the authorities of the institutions concerned and sent to such
Government official as may be nominated in this behalf by the sanctioning authority, who will present
the bill and draw the amount thereof and make the payment to the institution concerned. The orders
sanctioning the payment which should clearly state that the amount shall be drawn by the departmental
officer nominated therein, must be quoted in each case. If any conditions are attached to the payment
of scholarships or stipends the bill must bear a certificate of the countersigning officer that he is satisfied
that the prescribed conditions have been fulfilled. The receipient shall furnish the requisite utilization
certificate of actual utilization of the Grants received for the purpose for which it was sanctioned in
Form GFR 12-A in terms of the related provision contained in GFR, 2017.

(2) The above procedures are not applicable to the various scholarship schemes of the Government;
the amounts of scholarship in respect of students awarded scholarship under such schemes are drawn
by presentation of bills by the Ministries or Departments concerned in accordance with the rules
governing the schemes, and the cheques or drafts or electronic advice issued in favour of the Heads of
the Institutions concerned are sent to them for making payments to the students concerned.

70
 SECTION IX
PROVIDENT FUND, NATIONAL PENSION SYSTEM AND INSURANCE FUNDS
(See Rule 25)

2.60 Recovery of subscription, contribution, premia etc.:-

(1) Responsibility for recovery: - Subscriptions to a Provident Fund, employee’s contribution to
National Pension System or Insurance premia are recovered ordinarily by deduction from pay bills of
the Government servants concerned and the responsibility for making necessary deductions regularly
and correctly devolves upon the drawers of the bills.

(2) Recovery of premia towards Post Office Insurance fund:- Premia or subscriptions to the Post Office
Insurance Fund may be realised either—

(a) by deduction from pay bills of the subscribers, attaching thereto a schedule in Form
R.P.R.40; or

(b) by payment in cash at any Post Office, or through online payment of premium on the
authorised website of Department of Posts in accordance with the rules of the fund.

(c) In all cases where a premium is recovered for the first time or before a Policy No. is
allotted, the words 'New Policy' should be written in the remarks column if the policy number
has been allotted or the authority letter from the Director (PLI) /Postmaster General enabling
the subscriber to join the fund shall be quoted in the said schedule.

(d) When a subscriber to the Post Office Insurance Fund has come on transfer from another
office or is transferred to another office or dies, or quits service or ceases to be a subscriber
owing to policy finding exit due to death or maturity the name of the office from which
'Transferred from ...............' or 'death' or 'quitted service w.e.f. ................'or 'exit by death |
maturity' should be written in the schedule and shall also be notified to the Pay and Accounts
Officer concerned as well as to Director (PLI), Calcutta.

(e) If the leave salary of a subscriber has not been drawn or the official is on leave without
pay, the name of the official should be included in the schedule without showing any
recovery, but suitable remarks may be given in remarks column as the case may be.

(f) In case of double recoveries or late recoveries, the reasons for late drawal of pay together
with an indication of the month of pay from which premium has been recovered should be
recorded in the remarks columns of the schedule. Similarly, reasons for short or excess
recoveries are also to be recorded in the schedule.

(g) No lump sum credit without the supporting schedule or details of recovery should be sent.

71
(3) Recovery of subscription to General or Contributory Provident Fund, etc.:-
(a) In cases in which subscription or repayment of advances are paid by deduction from pay
bills, the requisite particulars shall be entered by the Head of Office in a separate schedule in
the Form R.P.R.41 to be attached to the pay bill. If the subscription is paid in cash, the number
of the account and all other particulars must be furnished. In cases of officers appointed, on
contract basis where a subscription is paid for the first time, the rule or special authority under
which the subscription may be received shall also be quoted.

(4) Remittance of contributions to NSDL: PAO and CDDO as the case may be, should ensure timely
remittance of Employee’s and Employer’s contribution towards NPS as per the timelines prescribed in
Central Civil Services (Implementation of National Pension System) Rules, 2021.

2.61 Entry relating to subscriptions in the last pay certificate on transfer etc.:-
When a subscriber to any Fund whose subscriptions are realised by deduction from pay bill is
transferred from one office to another, the fact that he is subscribing to the fund shall be certified on
the last pay certificate (in form R.P.R.2) by noting thereon the amount of his monthly subscription and
the number of the Fund account and Life Insurance policy, if any, financed therefrom as well as of Post
Office Insurance Fund Policy.

2.62 Advances and withdrawals from Provident Fund:-

(1) Advances and withdrawals from a Provident Fund may be drawn on Form R.P.R.42, the bill being
supported by a copy of the sanction accorded by the competent authority.

(2) Bills for withdrawals from a Fund, when permissible under the rules of the Funds, to meet payments
towards policies of life insurance may be prepared in the same manner as for advances mentioned in
sub-para (1), the particulars regarding the policy' or policies on which premium of subscription is to be
paid being noted on the bills.

(3) Withdrawals from Provident Fund by officers and staff serving abroad for payment of Insurance
premium in India may be remitted by bank drafts.

(4) All bills for payment of advances, or final withdrawals from Provident Fund are to be submitted to
the Pay and Accounts Officer for payment. However, Cheque Drawing and disbursing Officers may
make payments relating to Provident Funds under their own cheque drawing powers to the extent
permitted under the relevant departmental regulations, after attaching a certificate to the bill that the
advance or withdrawal is covered by the balance at the credit of the subscriber concerned.

2.63 Final Payment of total accumulations in the fund etc.:-

(1) When a Government employee, who subscribes to a Provident Fund, is about to retire or
superannuate and, under the rules of the fund, money lying at his credit in the fund becomes payable to
him. The Pay and Accounts Officer, after satisfying himself that the claim is tenable, will endeavour to
have the relevant account posted and brought up-to-date and settle all outstanding points, such as

72
missing credits, in consultation with the Drawing and Disbursing Officer on a priority basis. The
drawing & disbursing Officer shall prefer, a bill in Form R.P.R.42 so as to reach the Pay and Accounts
Officer one month in advance of the event and append thereto a calculation sheet, indicating the manner
in which the amount of final payment claimed has been arrived at with reference to the latest annual
statement of the account issued to the subscriber and other details available in his records.The Pay and
Accounts Officer will conduct necessary pre-check of the bill with reference to his accounts records
and arrange for the payment of the correct sum due with the greatest expedition..

(2) In the event of the death of the subscriber before payment has been made, payment may be made in
consultation with the Pay and Accounts Office against proper acquittance to such person or persons as
would be entitled to receive payment under the rules of the fund concerned and such Subsidiary
Instructions as may be issued by the Government in this behalf.

2.64 Payment arising under the Provident Fund Deposit Linked Insurance Scheme, 1977:-
The payment of additional amount payable under the Provident Fund Deposit Linked Insurance
Scheme on the death of a subscriber shall be authorised by the authority competent to make final
payment of provident fund balance at the credit of the deceased employee to the persons entitled to
receive that employee's Provident Fund dues. The provisions of sub-para (2) of para 2.63 of this section
shall mutatis mutandis apply to payments under the Provident Fund Deposit Linked Insurance Scheme.

2.65 Post Office Insurance Fund payments:-

Payments in respect of the Post Office Insurance Fund shall be made strictly in accordance with
the procedure prescribed in the rules of the fund.

2.66 Payments under Central Government Employees' Insurance Scheme, 1977:-

(1) Amounts payable under the Central Government Employees Insurance Scheme 1977, as
amended from time to time, shall be authorised by the Head of the office to the Government servant or
the deceased employee's nominee entitled to receive the employee's dues, as the case may be after
submitting the claim in Form R.P.R.44 (with such modification as may be considered necessary) to the
Pay and Accounts Officer.

(2) In the absence of valid nomination, the insurance amount payable under the scheme shall be
disbursed in equal shares among all the legal heirs of the deceased Government servant without
insisting on the production of the usual- legal authority provided the Head of the Office is otherwise
satisfied about the rights and titles of the claimants.

2.67 Central Government Employees' Group Insurance Scheme. 1980 and the Scheme as
extended to All-India Services as per All-India Services (Group Insurance) Rules 1981:-
Monthly subscriptions recoverable from members of the Scheme shall be deducted every month
from pay bills. For the purpose of drawal of funds for making disbursements to members or nominees
of deceased members arising under the said Scheme or Rules, procedure prescribed by Government
shall be followed and bills preferred in Form No. R.P.R.44 or 45 as the case may be.

73
 2.68 Funds not under Government management:-
In the case of such funds which are maintained in the Public Account portion of the accounts of
the Government, withdrawals from the Public Account against sums credited by way of subscriptions
or of interest that is allowed by the Government shall not be permitted except in accordance with the
orders issued by the relevant Ministry, Department or Union territory in consultation with the Controller
General of Accounts. Wherever such orders envisage that the withdrawals should be by specified
authorities connected with the fund concerned, by means of cheques on the bank nominated for the
purpose (and in which the relevant receipts are credited), the Pay and Accounts Officer of the Ministry,
Department or Union territory concerned may, if need be, be entrusted with the work of issuing letters
of credit and for the work incidental thereto.

74
 SECTION - X
DEPOSITS
(See Rule 25)
2.69 Deposits:-
(1) Broad categories of deposits:- Moneys received for deposit in the Government Account are to be
classified under suitable heads of account appearing under two broad categories of 'Deposits bearing
interest' and 'Deposits not bearing interest' Public Account.

(2) Application:-Unless there be anything repugnant in the subject or context, the relevant provisions
of this Part shall apply to deposit transactions of the Defence, Railways, Department of Posts. Public
Works and other Central Departments whose initial accounts are kept in departmental offices except in
so far as they may be varied or supplemented by authorised departmental regulations.

These provisions do not apply to Post Office Savings Bank and allied deposits covered under
Rule 25 (8) of RPR.

2.70 Limitations of Deposits:-

(1) No moneys shall be received for deposit in the Government Account, unless they are such as
by virtue of any statutory provision or of any general or special orders of the Government are required
or authorised to be held in the custody of the Government.

(2) Subject as aforesaid and save as expressly otherwise provided by these rules, no money is to be
credited as a deposit except under the formal order of a Court or other competent authority.

(3) The treatment of the following items as deposits is prohibited:—

(a) No pay, pension or other allowances should be placed in deposit on the ground of the
absence of the payee or any other reasons.

(b) No fines should be placed in deposit on the ground that appeal is pending, they should
be credited at once to the Government and refunded, if necessary, on order of the Appellate
Court. But compensation fines (including costs in criminal cases) due to an injured party,
and not to Government, may be kept in deposit both in appealable and non-appealable cases,
till they lapse under the ordinary rule.

(c) As provided in sub-para (2) of para 2.35, no refunds can be drawn to be lodged in deposit
pending demand by the payee.

(d) No jewels or other property received for custody and restoration in kind may be brought
on the deposit account, though the value be stated in money.'

75
 (e) Government Promissory Notes or other security deposits (not being cash) received must,
on no account, be credited as deposits.

(4) The net sale proceeds of unclaimed impounded cattle may be kept in deposit for three months
and if no claim be made within that time, are to be credited to the Government account.

(5) The sale proceeds of unclaimed property are not to be placed in deposit at all; under Police Act
1861 (5 of 1861), the property itself is to be kept for six months, but money realised by sale is at once
at the disposal of the Government, and should be taken to credit of the appropriate receipt head.
Exception must, however, be made in the case of property left by persons dying intestate and without
heirs which Civil Courts will secure and hold for certain periods in accordance with the local law.

(6) If unclaimed property be perishable and be sold because it cannot be kept or it be sold for the
benefit of the owner, its proceeds should be held for six months, in deposit, but the circumstances
should be clearly stated in the challan.

(7) Money belonging to prisoners in jail should not be held for long terms by the Jail Department,
but should be paid into Government Account at convenient intervals.

(8) The Police Department should have no deposits except security and earnest money deposits
which should be paid into Government Account under the major head '8443 Civil Deposits'. Unclaimed
property found by or delivered to a police officer, should be made over to the Magistrate. Proceeds of
sale of old stores or other Government property should be credited to Government Account.

2.71 Credit deposits into Government Account:-

(1) Deposits must be paid into the Government Account either through departmental officers and or
through the accredited bank, along with the appropriate challan (R.P.R.7 or any other specially
prescribed form) by the Ministry or Department concerned. The procedure relating to credit of receipts
prescribed in Part II of these rules will be applicable.

(2) In respect of earnest money deposits made by intending tenderers of Civil and Defence Departments
which are creditable as revenue deposits, the depositor must indicate the designation of the officer in
whose accounts the deposit should enter.

2.72 Refund of deposits:-

(l) Refunds of deposits shall be made only on the receipt of application from the persons entitled
to receive such refund in prescribed form (RPR43: Part A). Bill in form R.P.R.43: Part C shall be used
for the purpose.

(2) In cases where money on account of deposits were received and credited to Government Account
by a departmental officer or at his instance, and detailed accounts are kept by him, the Departmental

76
officer should process the refund in Form R.P.R.43 the amount on his receipt of application from
entitled person (affixing his signature in the space provided for 'Claimants' signature' in the bill and
make payment to the payee concerned. Refund of deposits shall be made against authorized claim in
prescribed form after taking note in deposit register by Pay and Accounts Officer on due certificate of
departmental officer from permanent advance or current deposit. The departmental officer will certify
on the bill that the conditions subject to which refund is to be made, have been fulfilled and that a note
has been kept in his initial records to prevent a second claim.

(3) Bill for the purpose shall be duly supported by the challan with which the money was credited
to Government Account and departmental receipt, if any, issued to the party. If, however, amount
received from more than one person had been credited by the Departmental Officer to Government
Account through a single challan (or had been remitted by means of a bank draft to the Pay and
Accounts Office for credit to the Government Account), the bill should be supported by (i) a duly
attested 'statement showing the names of the depositors to whom the repayment is to be made, the
amount repaid, the number and date of the challan (bank draft) with which money was originally
credited and the amount, if any, already repaid and (ii) the original departmental receipts, if any, issued
to them. The Pay and Accounts Officer will, after verifying the availability of balance from the Deposit
Register, make an entry in the repayment portion of the register and effect payment, subject to other
usual checks.

(4) No separate permanent advance may be given and held apart specially for the repayment of
deposits; only the office permanent advance may be augmented sufficiently for the purpose.

(5) The procedure outlined in the above rule shall apply mutatis mutandis in respect of diet money
of witnesses deposited by assessees with the Income Tax Department.

2.73 Refund of earnest money deposits of Civil Departments and Defence Services:-
Except as provided in the previous rule, earnest money deposits of Civil Departments and
Defence Services may be refunded under the authority of an order endorsed by the departmental officer
(in whose favour the deposit was made) upon the original deposit receipt. Under no circumstances can
part payment be made.

2.74 Transfer credit of earnest money into the Consolidated Fund in certain cases:-
If the departmental officer desires that an item of earnest-money deposit, instead of being
refunded be carried to the credit of the Government in the Consolidated Fund, he must record the fact
on the deposit receipt and in his initial records and request the Account Officer to effect necessary
adjustment in accounts.

2.75 Lapsed deposits:-

(1) After end of each financial year, (a) deposits not exceeding twenty-five rupees unclaimed for
one whole account year, or residuary balances not exceeding the said amount out of deposits partly
repaid during the year then closing, and (b) all deposits or balances in excess of the aforesaid amount,

77
unclaimed for more than three complete account years, shall be credited to the Government under the
Consolidated Fund, keeping necessary note in the register of deposits. In the case of deposits, the
detailed accounts of which are kept by departmental officers, a list of deposits and balances thus lapsing
shall be prepared by them and sent to the Pay and Accounts Officer in accordance with the relevant
directions.

(2) For the purpose of this rule, the age of a repayable item, or of a balance of it, may be reckoned
as dating from the time when the item or the balance, as the case may be, was initially deposited. If,
however, a repayable item deposited by a party in connection with a contract or supply order is on
request, decided to be reckoned as deposit against a subsequent contract or supply order awarded to the
same party, the age of the item will be calculated with reference to the date of the latter.

(3) Such of the deposits (or balances of deposits) referred to in clause (b) of sub-para (1) which
pertain to contracts, supply, orders that are under litigation or arbitration shall not be deemed as
"unclaimed deposits" for the purpose of crediting to Government under this rule. They should,
nevertheless, be listed out distinctly along with relevant particulars so as to facilitate action for releasing
the deposit, or for forfeiting it, depending on the judgement or award at the conclusion of the litigation
or arbitration. Relevant claim will require pre-check by the Pay and Accounts Officer before repayment.

(4) However, in the case of certain departments such as Central Public Works Department and Salt
Department, which maintain detailed account of deposits themselves, the age for the purpose shall be
reckoned with reference to the provisions in the concerned authorized departmental regulations.

(5) The Government may, in relation to any particular class of deposits, issue orders varying or
relaxing any of the conditions or limitations specified in the preceding instructions.

2.76 Procedure for refund of lapsed deposits:-

(1) Deposits, the detailed accounts of which are required to be kept by the departmental officer and
which are credited to Government under provisions of para 2.69 of this section cannot be repaid without
pre check by the Pay and Accounts Officer. On receipt of bill in Form R.P.R.46 (along with the original
departmental receipts issued to the refundees) from the departmental officer concerned, the Pay and
Accounts Officer will pass the bill after checking that the item is covered by the credit reported by the
departmental officer as lapsed and carried to the credit of Government and that the claimant's identity
and title to the money are certified by the departmental officer who signs the application for the refund.
The amount of the bill may, wherever necessary, be paid to the departmental officer on affixing his
signature in token of receipt in the space provided for "Claimants' signature" in the bill after scoring
these words.

(2) Deposits, the detailed accounts of which are kept in the accounts office and which are credited
to the Government under para 2.69 of this section, may be refunded on receipt of an claim-cum-bill
in Form R.P.R.46 (along with the original challan or departmental receipt as the case may be) from
the departmental officer after verifying that the item was really received, is traceable in his records

78
 and was carried to the credit of the Government as lapsed and was not paid previously and that the
claimant's identity and title to the money are certified by the officer countersigning the application for
the refunds.

(3) The repayment of lapsed deposit shall be recorded in the appropriate deposit register of receipts
so as to guard against a second payment. If the payment is made after the Register of Receipts has
been destroyed, the responsibility for verifying the claimant's title to the refund shall devolve on the
authority who signs the claim-cum -bill in Form R.P.R.46.

2.77 Personal Deposit Account (See Rule 13 (9):-

(1) In accordance with Rule 13(9), a departmental officer, under special orders of the Government
in consultation with the Controller General of Accounts, may be authorized to operate Personal
Deposit Accounts to receive or pay the Government moneys.in the Public Account portion of
Government Account with the approval of CGA in Central Civil Ministries and Departments and with
the approval of competent authority in Railways, Posts and Defence, It should be ensured (with the
help of a personal ledger account to be maintained by the bank for the purpose) that no withdrawal
will result in a minus balance therein. The administrators thereof shall be only Government officers
acting in their official or any other capacity.

(2) The Principal Accounts Officer of the Ministry or Department concerned shall also be consulted
for the purpose of opening the PD Account.

(3) Every Personal Deposit Account so authorized to be opened will form part of the Government
Account and be located in the Public Account portion thereof and will be subject to audit.

2.78 Receipts towards Personal Deposit Accounts:-

Personal Deposit Accounts are maintained with specified branches of the accredited bank of the
Ministry or Department or the RBI. The Government money is tendered by the account holder along
with the appropriate challan for credit into a Personal Deposit Account at the specified branch of the
accredited bank. The details of individual items need not be indicated in or attached to the challan. The
amount so deposited in the P.D. Account is required to be remitted by the branch of the accredited
bank to the RBI, CAS, Nagpur on a daily basis for credit to the Government Account. Hence, the
balance available at the branch of the accredited bank in Personal Deposit Account is only a notional
balance. The delay in transferring the amounts under the Personal Deposit Account to the Government
Account would attract the provision of penal interest at the same rate as prescribed by the Controller
General of Accounts in case of delayed remittances of other Government receipts in the Government
Account. The branch of the accredited bank is required to prepare separate receipt and payment scrolls
and send to the Pay and Accounts Officer (along with paid cheques/challans) with copies to the account
holder. The bank will also prepare, at the end of every month, a monthly statement showing (i) Opening
balance;(ii) total receipts;(iii) total payments; and (iv) Closing balance and send the same to the Pay
and Accounts Officer with a copy to the account holder.

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2.79 Withdrawal from Personal Deposit Accounts:-
Unless in any case the Government direct otherwise, withdrawals can be allowed only through
authorized mode by the responsible administrator of the Personal Deposit Account concerned. The
cheques for this purpose will be procured from the Pay and Accounts Officer. Before issuing every
cheque, the Administrator shall ensure from the statement provided by the bank branch that there is
adequate credit balance in the account for the purpose. Withdrawals shall on no account be allowed by
the bank to exceed the balance at the credit in the deposit account. The payment scroll rendered to the
Accounts office by the bank shall be supported by the original paid cheques/ intimation of transaction
details as such media as specified by Government. The bank branch will claim reimbursement of the
amount so paid from the Government Account through the RBI like other payments.

2.80 Balances in personal deposit accounts:-

(1) Balances in personal deposit accounts of the type referred to in items (i) and (v) of Rule 13
(9)(b) of R.P.R. do not lapse to Government, even if outstanding for more than three complete account
years. However, if such a Personal Deposit Account is not operated upon for a considerable period and
there is reason to believe that the need for the deposit account has ceased, the same should be closed in
consultation with the officer in whose favour the deposit account has been opened.

(2) While the balance as a whole in a Personal Deposit Account of the type referred to in item (ii)
of Rule 13(9)(b) of R.P.R. will not lapse to Government, individual items of deposits included therein
will be governed by the provisions of para 2.75 of this section.

(3) Balance in the Personal Deposit Account of the type referred to in item (iii) of Rule 13(9)(b) of
R.P.R. will not lapse to Government until the provisions of the relevant Act are in force.

(4) Personal Deposit Accounts referred to in item (iv) of Rule 13(9)(b) of R.P.R. fall under the
following two categories depending on the manner in which Government liability is to be discharged
out of the relevant provisions made in the Demands for Grants (i.e. out of the Consolidated Fund of
India), either (i) as a lump sum payment as would be specified in the Act (e.g. in connection with the
take over of a company by Government and appointment of a Commissioner of payments, as
Administrator of the Personal Deposit Account) or (ii) in suitable instalments sanctioned by the
Ministries or Departments as and when necessary for bridging any deficit or shortfall that may arise or
be anticipated in the account. Unless otherwise directed, no physical transfer of funds from the
Consolidated Fund to the personal deposit accounts will be needed, but only an intimation need be
issued by the Pay and Accounts Officer concerned to the concerned branch of the accredited bank
indicating the amounts of credit to be reckoned as receipt towards the account'. As and when intimations
are sent to the bank, an account entry will be made by debiting the functional head under the
Consolidated Fund by affording contra credit to the Personal Deposit Account to that extent. In the
former category of cases, the balance in the account shall be allowed to be carried over to the subsequent
years. But in the latter category of cases, at the end of each financial year, based on the account
Statement received from each Personal Deposit Account holder, the balance remaining at the credit of
the account will be brought to 'nil' by affording minus debit to the functional head under the

80
Consolidated Fund of India and the Personal Deposit Account may be revived in the subsequent year
again, if necessary, in the usual manner.

2.81 Deposits for works done for local authorities or individuals:-

(1) Payments made to the Government by District Boards, Municipalities and other Local
Authorities for the cost of land taken up on their behalf under the Land Acquisition Act shall be credited
to Government Account in accordance with the procedure laid down for the purpose.

(2) The number and date of the award statement as well as the date on which- the deposit was
credited into Government Account shall be noted on all orders, bills and vouchers based on which
payments are made out of the deposit account.

(3) Deposits for works to be done on behalf of Local authorities and other parties may be received and
dealt with by the Public Works and other departments carrying out the works in accordance with the
authorized departmental regulations.

(4) When under authorised departmental regulations. the Local authority or the party concerned is
authorised to pay the deposit direct into the accredited bank, accompanying challan should state clearly
the name of the department to which the amount is creditable, and the division and the work to which
the deposit relates.

2.82 Deposit of fees:-

(1) Fees received from non-Government bodies or private persons for work done for them by
Government servants shall be dealt with as follows:

(a) In cases where a Government servant is permitted to retain the whole of a fee, he should
collect it himself and the Government will not be concerned with the transaction;

(b) In cases where the fees arc divisible between the Government and the Government servant
concerned—

(i) If the exact amount of the fees and the distribution of shares between the
Government and Government servant are known before hand, the share due to the
Government should be credited as miscellaneous receipt of the department to which the
Government servant belongs and the rest should be collected by the Government servant
himself. The Government share should be paid into Government Account as far as
possible by the body or person paying the fee after ascertaining the procedure therefor
from the departmental authority concerned;

(ii) If the amounts of the fees or the shares are known only approximately,
beforehand, all the fees should in the first instance be similarly credited to Government
Account, as far as possible, by the body or person paying the fees. The receipts should

81
 be credited to the appropriate deposit head, pending final settlement, when the share due
to the Government should be credited as miscellaneous receipt of the department to
which the Government servant belongs, and the rest should remain under the deposit
head for disbursement to the Government servant by the Head of Office who will draw
the amount on a bill in ordinary pay bill form specifying therein the authority
sanctioning the payment of fees.

(2) These provisions are intended to be applied to cases in which the whole or a share of the fees
as such is payable to the Government servant doing work for non-Government bodies or persons. They
are not applicable to cases, e.g., fees levied for overtime work in a department where such practice is
in existence, or where a Government servant undertakes the work as a part of his official duties although
in view of the extra work involved and in consideration of the fees realised he is remunerated by a share
out of these receipts. In the latter case, the fees realised are adjustable as departmental receipts, and the
disbursements to the Government servant as departmental expenditure.

2.83 Other deposit accounts:-

Moneys appertaining to special deposit accounts which do not strictly fall under any of the
separate classes specified in this Part may be paid into or drawn out 'of the Government Account in
accordance with such general or special directions as may be given by the Ministry or Department in
consultation with the Ministry of Finance through Controller General of Accounts.

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 Section – XI
Pension
(See Rule 27 to 38)

2.84 Procedure for Payment of Pension in respect of Defence, Railways, Post and Telecom will be
governed by the manuals or codes prescribed by the respective departments.

2.85 Application:-Save as otherwise provided in these rules, these procedures shall apply to
Government servants appointed on or before 31st day of December,2003 including civilian
Government servants in the Defence Services appointed substantively to government services and posts
in connection with the affairs of the Union which are borne on pensionable establishments, AIS officers,
pensioners covered under Rule 10 of Central Civil Services (Implementation of National Pension
System) Rules, 2021, Retired Judges of High Courts and Supreme Court, Ex-Members of Parliaments
etc. but shall not apply to –

(1) Railways Pensioners

(2) Defence Pensioners
(3) Post and Telecom Pensioners
(4) Pensioners under National Pension System (NPS)

2.86 Limitations on number of pensions:-

(1) A Government servant shall not earn two pensions in the same service or post at the same time or
by the same continuous service.

(2) Except as provided in Rule 19 or Rule 20 of CCS (Pension) Rules, 2021, a Government servant
who, having retired on a superannuation pension or retiring pension, is subsequently re-employed shall
not be entitled to a separate pension or gratuity for the period of his re-employment. In this regard, Rule
6 of Central Civil Services (Pension) Rules, 2021 may also be referred to.

2.87 Procedure for determination and authorization of the amounts of central (civil) pensions
and gratuity:-

(1) Role of Head of Office: Role of Head of office is prescribed under CCS (Pension) Rules, 2021 and
government orders issued by Department of Pension Welfare and Pension Grievances as amended from
time to time.

(2) Preparation of list of Government Servant due for Retirement:

(a) Every Head of Department shall have a list prepared by 15 th day of every month, of all
Government servants who are due to retire within the next fifteen months of that date.

(b) A copy of every such list shall be supplied to the Accounts Officer concerned before the last
day of every month.

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 (c) In the case of a Government servant retiring for reasons other than by way of superannuation,
the Head of Office shall inform the Accounts Officer concerned not later than ten days from the
date of issue of order regarding retirement of Government servant.

(d) All Government dues including Government residential accommodation etc. should be
cleared by the pensioner.

(3) Role of Pay and Accounts Office:-

(a) The Pay & Accounts Officer on receiving the pension papers, will scrutinise the pension
papers as per provisions contained in CCS(Pension) Rules and Government orders issued by
Department of Pension& Pensioners’ Welfare (DoP&PW), CGA and CPAO from time to time.

(b) The final responsibility of the correctness of calculations and authorization of admissible
pension is that of the PAO. The PAO should issue the e-PPO or Pension Payment
Order/authorization in the prescribed format with code numbers allotted to them and under the
general guidelines/instructions issued by the CPAO and CGA from time to time at least one
month in advance of the date of retirement of the Government servant. Each PAO shall keep a
register of ePPO/PPO issued on his office. Pensions which are not granted for life but are subject
to special conditions e.g. when they are to cease on marriage or at a given age or under other
specified circumstances, shall not be entered in the same register with other pensions but shall
be recorded in special registers to be kept for the purpose.

(c) In issuing a PPO, the PAO will attach to the Order (i) a specimen signature of the pensioner
if he/she can sign his name in English, Hindi or the official regional language, otherwise the
thumb and finger impression of his/her left hand, or where this is not possible due to physical
incapacity, the thumb and finger impressions of his/her right hand, failing which, his/her toe-
impressions, the specimen signature or thumb and finger or the impressions, being duly attested
by the Head of the Office concerned or by some other responsible person, and (ii) paste a
certified copy of the pensioner’s photograph or a joint photograph with Spouse as the case may
be in passport size on the PPO. This requirement of photograph will not, however, apply to
persons who hold Government titles, or to any other person specially exempted by the
Government from time to time.
(d) In case of re-issue of PPO on account of original PPO (Pensioner’s portion) is lost, worn or
torn, it is sought to be renewed in accordance with the provisions contained in para 27.3 of the
“Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized
Banks, 2021” (Pension Scheme Booklet). The renewed PPO shall bear the old number, date and
the name of the issuing officer. The pensioner portion of the old PPO, if available, shall be
returned to the pensioners for record after prominently stamping them as “renewed and
cancelled” on their first and last pages. CPAO shall note the issue of the new PPO in their
database.
(e) On the renewal of a PPO, the portion of the original order containing the facsimile of the
pensioner’s signature or thumb-impression, as the case may be, and the copy of his/her

84
 photograph where kept shall be cut off and pasted on the renewed PPO before the latter is signed
by the issuing authority.

(f) In case where disburser’s portion of PPO is lost by the Central Pension Processing Centre
(CPPC) of the bank, the CPPC will report the matter to the CPAO requesting for issue of
duplicate disburser’s portion of PPO. For this purpose, the CPPC will forward the scanned copy
of the PPO available in its electronic database. CPAO will verify the particulars of the pensioner
from the details; if available in its database and issue the duplicate PPO to the concerned CPPC
otherwise it will send the particulars to concerned PAO for issuing disbursers portion of PPO
in accordance with provision contained in Para 27.4 of Pension Scheme Booklet.

(g) If both the halves of a PPO are reported to have been lost in transit due to natural
calamities etc., before commencement of payment of pension, in accordance with the provisions
contained in para 27.2 of Pension Scheme Booklet, the CPPC concerned will report to the
concerned Pay & Accounts Office through CPAO requesting for issue of a duplicate PPO in
favour of the concerned pensioner in terms of the provisions of rule. Before initiating action in
this behalf, the CPPC will, however, verify from the register of payment of pensions that no
payment has been made to the pensioner and confirm this fact to the PAO while writing for a
duplicate PPO. The CPPC will also take the following actions before commencing payment in
such cases on receipt of duplicate PPOs.

(i) The fact that no payment is to be made against the Original PPO will be prominently
mentioned in the Register of Payments of Pension while noting therein the particulars
of the duplicate PPO.

(ii) A declaration from the pensioner to the effect that he has not already received any
payment against the Original PPO; and also, an undertaking from him to the effect “that
he will surrender to the Pension Account Holding Branch (PAHB) the Original PPO, if
traced out later, and will not claim any payment on its strength” will be obtained from
the pensioner and kept on the record.

(iii) CPPC will ensure that no payment has been made to the pensioner on the basis of
the original PPO during the period following the report made to the PAO as regards its
reported loss.

(4) Role of CPAO and Banks:-

The procedure for payment of pension through authorised banks and the role, duties and
responsibilities of Bank and CPAO are prescribed in the “Scheme for Payment of Pensions to Central
Government Civil Pensioners by Authorized Banks, 2021” (Pension Scheme Booklet) issued by CPAO
and orders issued by Department of Expenditure from time to time.

85
(5) Role and Responsibilities of the Authorised Banks has been defined vide the orders issued by
CGA and CPAO in consultation with RBI.

(6) Due date for pension disbursement: Pensions fixed at monthly rates are payable monthly on the
last working day of the month to which they relate except in the case of pension for the month of
March which shall be paid on or after the first working day of the succeeding month:

Provided that when there is a variation in the rate of a pension consequent on the disbursement
of the commuted value of a portion thereof, pension for the broken part of the month at the original rate
may be paid before the end of the month.

Note: The Government may, in special cases, relax the conditions specified in these rules.

2.88 Time schedule for processing of pension by various authorities:-

Name of the Authority Time Schedule

1 Head of Office The Head of Office is required to forward prescribed Pension
Papers to the Account Officers not later than four months
before the date of superannuation of a Govt. Servant.
2 PPO Issuing Authority Dispatch/Delivery of PPO by the Pay and Accounts Officer to
the CPAO in case of payment through Authorized Bank or to
the pensioners opting to draw pension from Departmentalized
Pay and Accounts Officer not later than one month in advance
of the date of the retirement of a Government servant on
attaining the age of superannuation. In other than
superannuation cases, within three months of the date of
receipt of pension papers from the Head of Office.
3 Central Pension Dispatch of PPO by Central Pension Accounting Office to the
Accounting Office CPPC of the Authorized Bank by 20th of the month of
retirement.

4 CPPC of the Authorized CPPC will ensure that all formalities are completed in time
Bank and first credit of pension is made in the Pensioners’ Account
on due date.

2.89 Entities authorized for Disbursal of pension:-

(1) The disbursement of pension will be authorized through the following channels viz:
(a) Banks Authorized by CGA
(b) Pay and Accounts Offices
(c) Treasuries
Note: Every pension payment must be entered on the reverse of both the portions of the
manual PPO and attested by the signature of the disbursing officer.

86
(2) Procedure for payment of pension at PAO:-
(a) The PAO of the Department/ Ministry will arrange to issue the necessary Pension Payment
Order to the pensioner opting to draw pension directly from the concerned PAO. The
disbursement of pension in such cases will be made by electronic payment by the Pay and
Accounts Office, and the expenditure will be booked to the final head of account.

(b) In case PAO is the office of disbursement, on receipt of a manual PPO, the pensioner’s
portion shall be made over to the pensioner after proper identification. The specimen
signature or the thumb-impression as the case may be, of the pensioner shall be taken
where necessary in the space provided for the purpose in the disburser’s portion of the
manual PPO.

(c) The disburser’s portions of the manual PPO shall be kept in the personal custody of the
disbursing officer in such a manner that pensioners shall not have access thereto. Disbursing
Officers are authorized to renew manual PPOs in cases in which pensioner’s portion is lost,
worn and torn, or the entires on the reverse of either the pensioner’s or the disburser’s portion
are completely filled up. The renewed PPO shall bear the old number, date and the name of the
issuing officer. The old PPOs, if available shall be returned by the disbursing officer to the
concerned pensioners for record after prominently stamping them as “renewed and cancelled”
on their first and last pages. A note of the issue of new PPO shall be made in the Remarks
column of the register.

(d) For pensions payable at the PAO, the purpose of disburser’s portion of the PPO is served by
the Register kept by the PAO in which the necessary particulars relating to each pensioner are
entered in full.

(e) In case where revision of pension becomes necessary for some reasons(s), the pension will
be revised by the concerned PAO through a formal letter of amendment to the PPO already
issued, indicating revised rate of pension along with the date from which the payment at
revised rate is to be made.

(f) On the receipt of an intimation about the death of a pensioner, prompt action shall be taken
to record the fact in the register and on the disburser’s portion of the PPO.

(g) In the case of death of a pensioner governed by CCS(Pension) Rules, 2021, the PAO will
start the disbursement of Family Pension in terms of the prescribed procedure.

(h) When a pension cease to be payable during the life-time of a pensioner, both portions of
PPO shall be returned by the disbursing officer to the PAO after making the last payment and
with a note recording the reasons for cessation of the pension payment.

87
(3) Procedure for disbursement of pension to pensioners through treasuries:-

Where the PPOs were issued before 1st January, 1990, the arrangement for drawing of pension
from the treasury counters by the Central Civil pensioners will continue to be followed. The settlement
of payment of pension through the Treasuries in respect of the PPOs issued on after 1st January, 1990
has been totally closed, pursuant to the instructions of the Comptroller and Auditor General of India.

2.90 Procedure regarding switchover of payment channel:-

(1) A switch over of payment channel is permissible in the following cases:

(a) Treasury Office to authorized Bank;
(b) PAO to authorized Bank; and
(c) One PAO to another PAO of the same Ministry/Department at a different station.
(d) CPPC of authorized bank to E.I. Kathmandu &vice-versa (Refer 4.10 below)

The detailed procedure is as per the instructions issued by the Government of India from time to time.

2.91 Procedure for payment of commuted value of pension:-

Commutation of pension is governed by the Central Civil Services (Commutation of
Pension) Rules, 1981 as amended from time to time and its payments shall be governed by orders
issued by CGA. The restoration of commuted portion of pension after 15 years is to be made
automatically by pension disbursing authority. Pensioner will not be asked to make application
for restoration of commuted portion of pension. In cases where the date of commutation is not
readily available in the PPO, the bank will obtain the information from the Pay and Accounts
officer who issued the PPO through CPAO before restoring the commuted portion of pension.
The amount of commuted pension will not be deducted from family pension.

2.92 Payment of pension to AIS officers:-

(1) The Govt. of India vide their DOPT OM No. 25014/2/2002/AIS (II) dated 11-04-2007 has
decided that the entire pensionary liabilities of All India Service Officers who had already retired or
would be retiring either from the State Government or Central Government are borne by the
Government of India. All retiring All India Service Officers have the option to draw the pension through
the Govt. of India or through State Govt. on whose cadre they are borne.

(2) The Pay and Account Offices/designated authorities are to prepare the PPO in respect of AIS
officers. The Pension payment will be made as per the prescribed procedure as approved by Controller
General of Accounts and issued by CPAO vide their OM NO. CPAO/AIS/M.F./01/2008-09/ dated
18.8.2008 for pension payment by the Central Government through CPAO.

2.93 Payment of pension in Nepal:-

Payment of pension in Nepal will be made as per the procedure prescribed in Civil Accounts Manual
for pension payment by the Central Government through CPAO.

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2.94 Payment of Pension to N.R.I. Pensioners:-
(1) The Authorized Bank may credit the pension amount of non-resident to a non-resident(ordinary)
account opened/maintained as per provision of the Exchange Control.

(2) In case of NRI pensioner/family pensioners who are unable to come to India for personal
identification may be allowed pension/family pension on the basis of a certificate to be issued by an
authorized official of the Indian Embassy/High Commission of India or Consul of India Consulate in
the country where the pensioner is residing. This certificate is to be issued on verification of
Pensioner/Family Pensioner on the basis of photograph pasted in the PPO or on the basis of photograph
pasted on the Passport or any other such document.

(3) In case of the existing accounts, the pensioner should intimate the fact that he has become Non-
Resident Indian to the Home Branch in India and on receipt of the same the Home Branch in India
should convert the account of the pensioner to Non-Resident Ordinary (NRO) Account.

(4) The pensioner has to furnish other certificates viz. non-employment/re-employment certificate,
Remarriage /Marriage certificate and Income Certificate as prescribed by the Government from time
to time. The Bank will credit the amount of pension due every month to the Non-resident Ordinary
Account of the pensioner. The changes in the citizenship by any Non-Resident Indian pensioner will
not affect his entitlement to the pension.

2.95 Arrears of Pension:-

(1) In cases other than those in which arrears of pension arise due to the death of a pensioner, where
the pension has not been credited by the bank, to the account of a pensioner for any reason for a period
exceeding one year, (as for example, for want of a life certificate) details thereof and reasons for not
crediting the pension, if known, shall be communicated to the CPAO by the Bank.

(2) The arrears on the above account shall be paid by the Bank only on receipt of sanction of
competent authority which will be obtained by the CPAO on receipt of intimation from the Bank that
the particular payment shown as outstanding has been claimed by or on behalf of the concerned
pensioner. For this purpose, the number and date of the letter through which the half-yearly report was
sent shall be indicated by CPPC.

(3) If the arrear relates to period less than three years and do not involve first payment of pension
and if they have not been credited due to late submission of prescribed certificates by the Pensioner or
for routine matters which do not require detailed examination with reference to the files of PAOs, they
may be paid by the Bank to the Pensioner. It must be ensured that no double payment/over-payment is
made by the Bank.

(4) If, in such cases, pension has not been credited to the account of the pensioner for a period of 3
years, the disburser’s portion of the PPO should also be returned to the CPAO by the Bank with suitable
endorsement thereon, specifying the date upto which the pension was credited in the pensioner’s

89
account. Payment of arrears in such cases as also payment of current pension resumed by the Bank will
be made only on receipt of PPO with a sanction of the competent authority through the CPAO.

(5) Arrears of Pension on the death of Pensioner and manner of disposal of such PPO:-

(a) Pension shall be drawn for the day of pensioner’s death irrespective of the time of the death.
On receipt of a death certificate in respect of pensioner, the Bank will work out the amount of arrears
due to the deceased or over-payments, if any, made to him. It will take the action immediately to
recover the overpayment from the deceased’s account in terms of the undertaking obtained by the
Bank from the pensioner at the time of commencement of pension. Payment of arrears will be made
to heir(s) of the deceased pensioner, if the deceased pensioner had not submitted any nomination under
the payment of Arrears of Pension (Nomination) Rules, 1983. In case a valid nomination by the
deceased pensioner exists, payment will be made to the nominee in accordance with the nomination.
However, for payment of arrears to the heir(s) of the deceased pensioner, the Authorized Bank after
furnishing information regarding the date of pensioner’s death, amount of arrears due in respect of the
deceased pensioner and particulars of the claimant(s) claiming payment, and the authority, if any, in
which their claim is based, will seek instructions of the CPAO, who will in turn, refer the matter to
AG/Pr.CCA/CCA/CA of Ministry/Department concerned for obtaining the requisite sanction of the
Head of the Office.

(b) The provision of this rule will apply mutatis mutandis to cases where the family pension ceases
to be payable either due to death of the family pensioner, his/her re-marriage/marriage or on the
pensioner attaining the maximum age prescribed in the rules.

(6) Revision of Pension (See Rule 36):-

In accordance with Rule 36, in cases where the amount of pension payable is revised on account
of revision of pay, payments at the revised rate, including arrears, if any, may be arranged in the
following manner:
(a) On receipt of an amendment/revision letter from PAO/AG, the CPAO will instruct the
Authorized Bank to make necessary correction indicating the revised rates of pension and
relief due thereon and the date(s) from which the revised rate is effective.

Before making payment, the Bank will draw up a due and drawn statement of pension and relief
due there-on. The additional amount of Death/Retirement Gratuity, if any payable due to revision of
pensionary benefits (If not directly paid by the Departmentalised Pay & Accounts Office) may also be
authorised likewise for payment by the Bank through the amendment letter.

2.96 Submission of Life Certificate/Jeevan Pramaan and other certificates by the Pensioner:-
(1) Life Certificate: In accordance with Rule 35(2), the pensioner/family pensioner would be required
to furnish a life certificate either in digital or in physical form in November each year in the form
prescribed from time to time by the Government. Pension Disbursing bank will also accept Aadhaar
enabled Digital Life Certificate “Jeevan Pramaan”. Old aged pensioners who are 80 years and above
can submit life certificate in the month of October also. A pensioner who produces a life certificate (in
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the prescribed form) signed by any person specified therein in the “Scheme for Payment of Pensions to
Central Government Civil Pensioners by Authorized Banks, 2021”, however, is exempted from
personal appearance.

(2) Declaration for taking up Commercial employment after retirement : In accordance with Rule
45(5), retired Central Government Group ‘A’ officers are required to furnish declaration in May and
November each year in the form prescribed regarding acceptance and non-acceptance of commercial
employment within one year from the date of retirement and also about acceptance/non-acceptance of
any employment under any Government outside India. This declaration is required only in the first year
after retirement of a Group ‘A’ Officer and therefore, this declaration may not be sought from the
pensioner after expiry of one year from the date of retirement.

(3) Submission of re-employment/employment certificate: Pensioner shall be required to furnish re-

employment/employment certificate in the month of November every year. The pensioner shall, of his
own, intimate the fact of his taking up re-employment/employment to the pension disbursing authority,
immediately on his doing/having done so, without waiting for the month of November when the
submission of yearly certificate would normally become due. The disbursing officer shall suspend the
payment of relief to him/her from the date of such re-employment/employment. After the spell of re-
employment/employment ceases, payment of relief will be resumed by the disbursing officer.

(4) Marriage/ Re-Marriage Certificate: The family pensioner, other than spouse, would be required
to furnish marriage/ re-marriage certificate every six month as per the rules prescribed by the
Government in the prescribed format. The family pension is discontinued if she/he gets married/re-
married. If the spouse is a recipient of family pension, no certificate of remarriage is required to be
furnished by him/her. At the time of commencement of family pension, an undertaking will be obtained
from him/her to the effect that in the event of his/her re-marriage, he/she will report the fact to the
pension disbursing bank promptly. However, childless widow of deceased Government Servant and
disabled child of a pensioner/Government servant will continue to get family pension even if they get
married/re-married, as per the provisions of rule 50 of Central Civil Service (Pension) Rules, 2021.

(5) Non-earning Certificate :-Dependent Family Pensioner, other than spouse, would be required to
submit a declaration of non-earning Certificate to the effect that his / her Income should not exceed
from the minimum of the Pension plus DA thereon from any other sources in the month of November
each year for continuing his/her family pension. A disabled child will also be required to self-certify
every year that he/she has not started earning his/her livelihood.

(6) Disability Certificate: If family pension has been sanctioned to a disabled child and the disability
is temporary, the guardian of such disabled child shall produce disability certificate once in every 5
years to the effect that he/she continues to suffer from such disorder/disability in order to continue
family pension. No fresh certificate of disability would be required in the case of a child with permanent
disability.

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2.97 Post payment checks:-
The CPAO will conduct post checks of payments of pension through the Computer System in
accordance with para 28.1 of “Scheme for Payment of Pensions to Central Government Civil
Pensioners by Authorized Banks, 2021”and any irregularities noticed during the course of post check,
would be communicated to the CPPC, who will be responsible for carrying out necessary rectification
under intimation to CPAO.

2.98. Option to avail benefits on death or invalidation or disability of NPS Subscriber during
service:-
Every Government servant covered under the National Pension System shall exercise an option
in terms of Rule 10 of Central Civil Services (Implementation of National Pension System) Rules, 2021
for availing benefits under National Pension System or under the CCS (Pension) Rules, 2021 or Central
Civil Services Extra Ordinary Pension (EOP) Rules, 1939 in the event of his death or boarding out on
account of disablement or retirement on invalidation.

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 Section XII
MISCELLANEOUS
2.99 Investment by Government:-
Bills for Government's investments in a company, corporation or similar autonomous
organisation shall be drawn by the drawing officer in the office of the sanctioning authority by
presentation of simple receipt in a form similar to Form R.P.R.34, duly supported by a copy of sanction
for such payment.

2.100 Interest on Government debt:-

The procedure with regard to payment of interest on different forms of Government securities
shall be regulated by the rules and orders contained in this behalf in the Government Securities Manual
issued under the authority of the Government.

2.101 Payment to the Reserve Bank:-

(1) Bills for sums payable to the Reserve Bank, such as bills in connection with the floatation of new
loans or management of public debt, shall be countersigned by an officer of the Ministry of Finance
before they are paid.

(2) The Reserve Bank is authorised to debit the Government Account in advance of the submission
of consolidated bills for expenses incurred in connection with the floatation of Government loans or
payments which it may make to bankers, on account of brokerage; subject to the condition that the
Reserve Bank accepts the responsibility in the event of any excess payment being made. The advance
so made should be adjusted against the final bill of the Reserve Bank.

2.102 Expenditure from discretionary grants at the disposal of any Government authority:-
(1) When a sum of money is placed at the disposal of any particular authority for expenditure on
specified objects, all amounts sanctioned against it must be supported by an order of the authority
concerned stating—
(a) the particular object of the expenditure, which must always be within the general purpose of
the grant;
(b) the amount sanctioned for it (the grant is to be non-recurring i.e. not involving any future
commitments);
(c) the person in whose charge expenditure is to be.

(2) The disbursing officer may draw the money on his receipt specifying the order under which it
is sanctioned. He may not draw more than what he actually requires from time to time for expenditure
but can draw as often as he finds convenient.

(3) An account of the expenditure must be rendered to the Pay and Accounts Officer concerned, in
which the disbursing officer should enter on the receipt side all sums he has drawn and on the
expenditure side, all amounts he has spent. Vouchers must be furnished in the same way and under
the same rules as in the case of a contingent bill. A copy of this account, without vouchers, shall also

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 be sent to the administrative department concerned. The account must be sent at the end of every
month, except when it is estimated that the sanctioned expenditure will be completed and the account
closed within three months from the date of the orders sanctioning it. In such a case, the account may
be withheld till the end of the said period of three months and then sent covering the entire period. An
account must in any case be made up and rendered up to the 31st March, of each year.

2.103 Payment on behalf of Defence Services by Union territory administration:-

(1) Disbursements by civil authorities for the purchase of or compensation for lands taken up for
the Defence Services, and also those for compensation for loss of crops, and damage to lands, shall
be vouched by the bills and receipt of the payees and the original orders or certified extracts therefrom
under which the expenditure is incurred.

(2) When a Civil officer required to supply carriage to troops on the march, makes an advance to
the owners of half the hire charges for the whole journey and recovers the same from the requisitioning
Defence officer on making over the carriage to the Defence authorities, the amount may be drawn for
such advance payment, from the permanent advance held by the Civil officer on an abstract bill, the
amount of the bill and subsequent recovery being taken to the head “8658 Suspense Accounts –Pay
and Accounts Office Suspense”.

(3) A similar procedure will also be followed in cases in which a Civil Officer is called upon to
supply articles of provision to troops on the march.

2.104 Compensation for land:-

The procedure to be observed for the payment of compensation for land taken up for public
purposes shall be regulated by the special orders issued.

2.105 Discount on stamps:-

When discount upon stamps is allowed by deduction from the purchase money, a detailed bill
in Form R.P.R.29 or R.P.R.29A as the case may be, headed "Not for payment" shall be prepared by the
concerned Officer every month for the amount of discount allowed, and submitted to the controlling
authority concerned for counter-signature and transmission to the Pay and Accounts Office.

2.106 Commission to registrars:-

(1) Commission to Registrars may be drawn under authorised departmental regulations, on bills
which must exhibit the fees upon which the commission is claimed, in such a form as to be capable of
verification by comparison with the accounts.

(2) In cases in which the commission is calculated upon a number of documents registered, the bill
shall be supported by a certificate of the District Registrar or other controlling officer that the amount
has been correctly calculated.

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2.107 Procedure for rounding off of transactions in Government Accounts (See Rule 41):-

(1) The following transactions of Government involving fractions of a rupee shall be brought to
account by rounding off to the nearest rupee (fraction of 50 paise and above to be rounded off to the
next higher rupee and fraction of less than 50 paise to be ignored):-

(a) All entitlements due to an employee by way of House Rent Allowance, Dearness
Allowance, Transport Allowance etc. and all deductions from salary bills on account of
PLI, Licence Fee, National Pension System, Income Tax, Education Cess, Secondary
and Higher Education Cess etc. including book transactions.
(b) All entitlements due to an employee by way of Travelling Allowance. In the Travelling
Allowance bills, the rounding shall be done only at the last stage and not in respect of
each item e.g. Railway Fare, Road Mileage, Hotel Charges and Daily Allowance etc.
comprising the claim of an individual.
(c) Interest on loans and advances to an employee which is computed as a percentage of
base amount and recovered in installments.
(d) All Government transactions involving actual receipts or payments or book adjustments
in fraction of rupees.
(e) All transactions of Pay and Accounts Offices or Banks through Cheques and Challans.
(f) Transactions between two Governments or between two Departments of the same
Government.
(g) Amounts converted into Indian currency from Sterling or other foreign currencies.
(h) Reserve Bank remittances, other than those sums which represent dues fixed by or under
any law or under any contractual obligation of the Government.
(i) Deposits and Receipts other than those which are fixed by or under any law or are
specially exempted by the Government from the operation of this rule.
(j) All petty cash payments out of permanent cash imprest.
(k) All petty cash receipts arising out of sale of waste paper, old news papers, periodicals,
condemned furniture etc.

(2) The following transactions of Government involving fractions of a rupee shall be brought to
account by rounding off to the next higher rupee:-

(a) Emoluments fixed by or under any law.

(b) Payment of Pension, Family Pension, Relief on Pension, Service Gratuity, Retirement
Gratuity, Death-cum- Retirement Gratuity, Commuted Value of Pension.
(c) Reserve Bank remittances representing sums fixed by or under any law.
(d) Deposits and Receipts representing sums fixed by or under any law.

(3) These orders are applicable to Government transactions with effect from 1-4-1987.

(4) The fractions in paise shall be ignored, and rupee one and above shall be rounded to tens in the
case of arriving increment @3% of pay during 1.1.2006 to 31.12.2015.
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2.108: Settlement of Inter-Departmental transactions through Book Adjustment or Without
Resorting to Cash Settlement (Letter of Authorisation): The settlement relates to the programmes
or activities for which one Ministry/ Department utilises the services of another Central Ministry/
Department as its agent for executing the activity shall be regulated by issue of Letter of Authorisation
by the functional Ministry to agent or executive Ministry/ Department. The detailed procedure is
prescribed in para 8.5 of Civil Accounts Manual.

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 CHAPTER – 3
MODES OF PAYMENT, BANKING ARRANGEMENTAND ACKNOWLEDGEMENT

SECTION-I
MODES OF PAYMENT, BANKING ARRANGEMENT
(See Rule 14)
3.1 Stamps for receipts:-
(1) Receipts from all sums exceeding Rs. 5000 (Rupees Five thousand only) must be stamped under
section 3 read with item 53 of Schedule-I of the Indian Stamp Act, 1899 (2 of 1899) unless they are
exempt from stamp duty.

(2) The limit of Rs. 5000 (Rupees Five thousand only) upto which a receipt is not required to be
stamped should be applied to the net amount payable on a bill and not to the gross claim preferred
therein.
(i) For electronic receipts:- irrespective of amount receiving portal will give electronic reference
number for the receipts which is verifiable.

(3) The requirement of acquittance is not necessary in case of payments credited directly to bank
account of the payees: Provided further that the system updates the details of payment against e-claim
in the relevant reports.

(4) Receipts for payment made outside India should be obtained from the payees and stamped in
accordance with local laws, if any, governing the stamping of such receipts.

3.2 Use of cheques:-

(1) The cheques on the accredited bank shall be drawn on forms contained in cheque books supplied
by the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer concerned. Chequebooks
are not to be obtained from the bank for the purpose. The following categories of cheques are used for
Government payments:-

(a) Category ‘A’ cheques (NEGOTIABLE):- These cheques are meant for payments on
account of personal claims of government servants, pensioners, contractors and suppliers and
public sector companies, corporations etc. Negotiable cheques will be drawn as payable to or
order of the 'Payee'. While writing cheques of this category name of the payee should be
followed by his bank account number and name of bank/branch. As a safeguard against
fraudulent payment all non-salary cheques in excess of Rs. 500 and salary cheques in excess of
Rs.1000 should be crossed and marked 'Account Payee'. If in exceptional circumstances, a
cheque in favour of a private person or a Government servant including pensioners is not
crossed in this form at the request of the payee, payment will be made only to the payee or to a
person holding letter of authority from the payee, on proper identification. In case of payment
demanded through the messenger verification of the signature of the messenger is required to
be carried out. It should, however, be ensured that no payee makes it a practice to get uncrossed
cheques in his favour as a matter of course.
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 (b) Category ‘B’ cheques (NON-TRANSFERABLE):- These cheques are meant for
payment to the payee who is a Government officer designated as DDO for disbursement of
salaries etc. and payments pertaining to office establishment and office contingencies. These
cheques will be drawn in favour of the Payee by his official designation and will contain the
superscription 'Not Transferable' on the top and will be drawn as payable to the payee only and
not 'to order'. The word ‘only’ being added after the designation of the payee officer on the
cheque. These cheques are not negotiable and payments will be made only to the Payee or to
his messenger holding a letter of authority on proper identification. In such cases of cheques
drawn in favour of government officials, the specimen signatures of these officers will be
supplied to the bank in advance and care will be taken by the bank to see that the signature
given as discharge on the cheque agrees with the specimen signature on record.

(c) Category ‘C’ cheques (NOT NEGOTIABLE):- These cheques contain the superscription
'Government Account'. These cheques are not payable in cash and creditable to Government
Account only. These are meant for payment in favour of Government Offices or departments
or inter-departmental or inter-Governmental claims other than payment of loans and grants-in-
aid to State Governments and to Union Territory Governments/Administrations.

(2) Drawing Officers of the Defence, Railways and Department of Posts shall obtain their supplies
of chequebooks under departmental arrangements.

(3) The Pay and Accounts Officers specially authorised by the Head of Accounting Organisations
to write cheques by means of cheque printing machines may obtain their supply of cheque forms by
requisition from the Deputy Controller of Stamps, Central Stamp Stores, Nasik Road. Such cheque
forms shall be in continuous lengths and shall not be bound in books.

(4) The Pay and Accounts Officer or Cheque Drawing and Disbursing Officer shall notify to the
branch bank upon with he draws, the number of each cheque book which, from time to time; he brings
into use and the number of cheques it contains. The bank will keep a record of these particulars for
verifying the genuineness of the cheques presented for encashment.

(5) Where cheques are authorised to be written by means of cheque printing machines, there will
be no separate book number on the cheque forms. In such cases, the numbers assigned to cheque forms
intended to be used during a particular period shall be intimated to the relevant branches of the
accredited bank by the concerned Principal Accounts Office.

(6) Cheque books shall, on receipt, be carefully examined by the drawing officer who should count
the number of forms contained in each and record a certificate of count on the flyleaf.

(7) Each cheque book must be kept under lock and key in the personal custody of the Pay and
Accounts Officer and Cheque Drawing and Disbursing Officer who, when relieved, shall take a receipt
for the exact number of cheques made over to the relieving officer.

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(8) In cases where withdrawal of funds by cheques is no longer necessary, all the cheque forms of
chequebooks which remain partly or wholly unused shall be surrendered to the Pay and Accounts
Officer who will put to proper use the books which are wholly unused after either taking them on stock
under intimation to the Principal Accounts Office and destroy by incineration the partly used ones under
personal supervision after keeping note of the fact in the relevant records under proper attestation.

(9) The loss of a cheque book or a blank cheque form shall be notified promptly to the branch bank
with which the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer concerned has
his account.

(10) All cheques shall have written horizontally with bold letters “UNDER RUPEES…………..”, a
sum a little in excess of that for which they are drawn; thus 'under rupees thirty only' will mean that the
cheque is for a sum not less than Rs.20 but less than Rs. 30 and similarly 'under rupees eight hundred
only' will mean that it is for less than Rs. 800 but not less than Rs. 700.

(11) All cheques should be written and signed in indelible ink only.

(12) All cheques, irrespective of category, drawn for Rs.10,00,000 (Rupees Ten lakh) and above shall
bear two signatures and the Head of Accounting Organization shall nominate another Gazetted Officer
or senior most non-Gazetted Officer, as second signatory for the purpose.
(13) The superscription "payable on or after" (specific date of payment to be indicated in the blank
space) may be recorded on cheques wherever necessary. The superscription should invariably be
affixed with a rubber stamp in bold letters just below the date of issue of the cheque. The contemplated
due date of payment should preferably be written in red ink. In the case of a bank draft also, similar
superscription could be got endorsed by the bank.

(14) The payments towards settlement of retirement or terminal benefits such as Gratuity, Commuted
value of Pension, Encashment of leave salary, General Provident Fund, CGEGIS etc. shall be paid by
direct credit to the bank account of the beneficiaries.

3.3 Use of Payment Advices:-

The payment advices are used for payment by direct credit to the bank accounts of the
beneficiaries. The payment advices are issued to the banks in the following manner:-
(i) The payment advice containing the payment details and bank account details of the
beneficiaries is prepared on computer and softcopy along with a cheque for total amount of
advice is sent to the bank branch with the advice to directly credit the amount in the bank
account of the beneficiaries.
(ii) In case of e-payment mode, the payment advice in electronically signed by the authorized
signatory and uploaded to the e-payment gateway for direct credit to the bank accounts of the
beneficiaries.

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 (iii) PAOs will make e-payment for the payment more than Rs. 100 crores directly to
PSUs/Other Parties etc. through Inter Accountal Adjustment Advice (IAAA) on e-payment
gateway of the RBI (e-Kuber).
(iv) Pr. AOs will make Inter Governmental transactions by issue of Inter Governmental
Adjustment Advice (IGAA) to RBI, CAS, Nagpur.

3.4 Payment by postal money order:-

(1) In case in which money due by the Government is paid by Postal Money Order, the cost of
remittance shall, in the absence of any special rule or order to the contrary, be borne by the payee.
(2) Wherever money is withdrawn by departmental officers under these rules, from Government
Account for payment, such as refund of revenue or advance or deposit etc. to a refundee in cash, and
the claimant does not receive it (or arrange to receive it) within a month from the date of drawal in
spite of intimation thereof, and where individual payments are of value upto Rs. 100 (Rupees One
hundred), the money may be remitted to the payee by postal money order irrespective of whether a
request to this effect has been received from the payee or not.

3.5 Letters of Credit against assignment accounts, etc.:-

(l) The Pay and Accounts Officer concerned shall communicate to the relevant branch of the
accredited bank, the amount of quarterly assignment authorised in favour of Cheque Drawing and
Disbursing Officer rendering account to him. A fresh letter of credit, issued after expiry of the period
prescribed in the earlier letter of credit will be treated as an addition to the unspent balance of the
earlier letter of credit. The Pay and Accounts Officers, while communicating the assignment for the
second and subsequent quarters should indicate not only the amount assigned for that quarter, but also
the progressive total of assignment upto the end of the quarter so that the bank is able to ensure that
the total cumulative drawals from the beginning of the year do not exceed the total progressive
assignments. However, the assignment remaining unspent as at the end of a financial year is not to be
carried forward to the first quarter of the next financial year. The paying branch is responsible to
ensure that at no time the amount assigned in the letter of credit is exceeded by the payment of any
cheque. The cheques actually issued during the last quarter but presented for payment during the next
quarter (within the period of validity) will be taken by the bank against the assignment of the year in
which they were drawn and not against the assignment of the year in which they are paid.
(2) A drawing officer in whose favour an assignment account has been opened in the accredited
bank, is not permitted to draw the whole amount and place it in a separate account in the bank or in a
private account.
(3) It is not also permissible to draw cheques and deposit the amount in the department's cash chest
at the end of the year for the purpose of showing the full amount of the grant as utilized.

3.6 Specimen signatures and other safeguards:-

(1) Every Government officer who is authorized to (i) sign or countersign bills shall send a
specimen of his signatures to his Pay and Accounts Officer through some superior officer or
predecessor whose specimen signature is already with the Pay and Accounts Officer and (ii) draw

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 cheques, shall send specimen of his signatures similarly to the branch bank concerned (and also to the
Pay and Accounts Officer in cases where the officer is Cheque Drawing and Disbursing Officer).
When such an officer makes over charge of his office to another, he shall likewise send a specimen
of the signature of the relieving officer to the Pay and Accounts Officer and bank concerned.

(2) Specimen signatures when forwarded on a sheet of paper, other than the forwarding letter itself,
must be duly attested by the officer signing the forwarding letter.

(3) Payments based on digital signature and electronic signature through Government payment
portals: In the case of e-bill, the registration of authorised signatory of DDO for e-bill to PAO/CDDO
shall be made in the designated payment system with the concurrence of PAO/CDDO concerned. The
system developed for processing e-payments shall have repository of digital signature. If the bill or
sanction are digitally signed, the system will verify the digital signature with the public key/ private
key concept of Digital Signature.

3.7 Comparison of signature with the specimen, etc.:-

(1) With regard to claims presented, the signature of the drawing officer shall be compared carefully
with his specimen signature received under para 3.6 above before payment is ordered.
(2) Specimen signatures received should be carefully pasted in guard files which must be kept in
the personal custody of the Pay and Accounts Officer and Cheque Drawing and Disbursing Officer.
(3) Special precautions must be taken as regards all bills and documents showing signs of alteration
and if such documents be frequently received from any office, the attention of the Head of the Office
shall be formally drawn to the irregularity.

(4) No document bearing an erasure can be accepted and payment on such documents shall be
refused and a fresh document called for.

3.8 Special seal to be affixed on payment authorities:-

All orders and authorities for payment wherever required to be issued from one Pay and
Accounts Office on another (e.g. Pension Payment authority) will be stamped with a special seal, which
will remain in the personal custody of the officer signing them, and specimen impression of the seal
duly attested will be supplied to all Pay and Accounts Officers concerned. These provisions are not
applicable to payment orders issued by or upon Defence Accounts Officers.

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 SECTION – II
CANCELLATION AND RE-ISSUE OF CHEQUES/E-PAYMENT
(See Rule 16)
3.9 Instruction for cancellation and Re-issue of cheque:-

(1) No correction or alteration is allowed in a cheque:- No correction or alteration in a cheque

is permissible. Any cheque requiring any kind of correction or alteration should be cancelled and a
fresh cheque should be issued in lieu thereof.

(2) Time-barred cheque: A time-barred cheque shall be received back by the drawer and a new
cheque shall be issued in lieu thereof, after he satisfies himself about the reasons for its non-encashment
and also justification for revalidation or issue of a new cheque in lieu. The fact of receipt of the time-
barred cheque and action taken should be noted on its counterfoil and in the register of cheques
delivered; and in the latter case, necessary cross reference should be given in the new counterfoil.
Where the drawer of the cheque is a Cheque Drawing and Disbursing Officer, he should deface it
suitably and forward it to the Pay and Accounts Office alongwith the list of payments, in support of the
item representing the drawal of the new cheque.

(3) In the event of the non-return of the time-barred cheque to the drawer, the drawer should, on
the expiry of the prescribed period of 3 months from the date of issue of the cheque, request the payee
either to return the cheque or explain the causes for its non-return and take further action for
cancellation or issue of fresh cheque, as the case may be.

(4) Cancellation of a cheque: When it is necessary to cancel a cheque,

(i) in cases where the cheque is not issued, its cancellation should be recorded with dated
signature on the counterfoil and the cheque should be destroyed;

(ii) where it is issued and withdrawn, after similar note on its counterfoil, it should be
defaced; and forwarded to the Pay and Accounts Office where the drawer is a Cheque
Drawing and Disbursing Officer; entries in the accounts should be suitably reversed;

(iii) if the cheque is not in the drawer's possession, after satisfying himself with reference to
his records (namely payment and error scrolls and register of cheques delivered) that it is
not paid, he should promptly send an intimation by special messenger or speed post or
registered post (acknowledgement due) to the branch bank on which it is drawn to stop
payment of the cheque. In case, the drawer is exchequer Drawing and Disbursing Officer,
he should inform the Pay and Accounts Office. If the currency of the cheque has not expired
at the time of sending the intimation, the bank shall acknowledge in writing in the form
indicated in para 8(i) below that it has kept a note of the 'stop payment order’.

(5) A cheque remaining unpaid for any cause, three months after the date of its issue and not
surrendered for renewal should be cancelled in the manner indicated in para 4(i) above with the

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difference that no acknowledgement of the stop order may be insisted from the bank. Its amount should
also be written back in the accounts.

(6) Lost Cheques: A request for the issue of a cheque in lieu of a cheque alleged to be lost, may
be entertained if the request is received by the Pay and Accounts Officer or Cheque Drawing and
Disbursing Officer who had issued the original cheque, within a period of one year from the date of
issue of the original cheque, irrespective of the date on which the relevant claim had accrued. However,
the concerned Principal Accounts Officer may, nevertheless, order entertainment of such a request
received by the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer within a period
of 18 months from the date on which the relevant claim had become due, wherever this is beneficial.

(7) The Pay and Accounts Officer shall proceed with a request relating to a cheque issued by him
and which satisfies the above conditions in the manner stated below:
(i) The Pay and Accounts Office should send an intimation by special messenger or speed
post or registered post, acknowledgement due, to the bank drawn on regarding the alleged loss
of the cheque and advise it to stop payment if the cheque alleged to have been lost is presented
for payment thereafter. If the currency of such a cheque has not expired at the time of sending
such an intimation, the bank shall acknowledge in writing in the following form, that it has kept
a note of the Stop Payment Order:—

“We acknowledge receipt of your letter No.....dated.......... and advice having noted to stop
payment of cheque No .... ........dated .......for Rs...........Rupees....... favouring.............In this
connection, it is certified, that cheque No. ............dated. ........for Rs. .....reported by the drawing
officer to have been drawn by him on this bank in favour of....... ..... .will not be paid if presented
thereafter.”

In case, however, the currency of the cheque alleged to have been lost has expired when the
intimation regarding loss of cheque is sent to the bank, no acknowledgement of the Stop
Payment Order may be insisted from the bank. The postal acknowledgement may be treated as
sufficient for the record of the Pay and Accounts Office.

(ii) The Pay and Accounts Officer should satisfy himself with reference to the records
maintained in his office such as the payment or error scrolls received from the paying bank and
register of cheques delivered, that the payment of the cheque in question has not been made. He
should also keep a suitable note on the counter-foil of the lost cheque and against the relevant
entries in the register of cheques delivered and paid voucher, regarding the Issue of a fresh
cheque in lieu of the lost one. If the currency of the lost cheque expires on Saturday, the Pay
and Accounts Officer shall also verify the scroll of cheques paid to the subsequent working day
of the bank.

(iii) The Party requesting for the issuance of a fresh cheque in lieu of the lost one should execute
an indemnity bond in Form R.P.R.12. However, in the case of a Government Department,

103
 Public Undertakings wholly owned by Government or the bank, the execution of such an
indemnity bond is not necessary but a fresh cheque should, in these cases, be issued only on
receipt of a certificate that the cheque alleged to have been lost was not received by them or
having received the same, it was lost and further that it will be returned to the Pay and Accounts
Office if found afterwards.

(iv) On completion of the requirements in clauses (i) to (iii), the Pay and Accounts Officer may
issue a fresh cheque in lieu of the lost one under intimation to the drawee office.

(8) When Cheque Drawing and Disbursing Officer reports to the paying branch of the bank about
a cheque issued by him having been lost, the bank shall record a ‘Stop’ against the cheque and issue an
acknowledgement in the form given in para 7(i) above. On receiving a copy of this acknowledgement
from the said Cheque Drawing and Disbursing Officer, the Pay and Accounts Officer concerned will
after verification of his relevant records such as register of cheques delivered and after keeping a
suitable note against the relevant entry in that register, issue a non-payment certificate to the Cheque
Drawing and Disbursing Officer in the following form:—

"Certified that cheque No.————dated——for Rs.—————reported by (the drawing officer)

to have been drawn by him on.... .......branch of ........ bank in favour of—————has not been
paid".

The Cheque Drawing and disbursing Officer will note particulars of the non-payment certificate
received by him against the relevant entry in the office copy of the list of payments, to indicate that
the original cheque has not been paid and it has been ‘stopped’ from payment. A similar note will
also be made by him on the counterfoil of that cheque and office copy of the relevant paid voucher
before issuing a fresh cheque in lieu thereof. Provisions of para 7(iii) above will be followed for
the purpose of issue of a fresh cheque and the number and date of the fresh cheque will also be
noted on the list of payments, paid voucher and counterfoil of the old and cancelled cheque. While
the paying bank need not thus issue ‘non-payment certificate’, there will be no change in their
responsibilities in regard to lost cheques. All usual precautions will continue to be exercised by
them with a view to ensure that a cheque in respect of which 'stop' advice has been received, is not
subsequently paid.

(9) If it is found afterwards, that the original cheque had been paid, the Pay and Accounts Officer
will take up the matter with the paying branch through official e-mail ID or fax or telephone and stop
payment of the renewed cheque if not already paid. He will also reverse the entries made in the relevant
record (including counterfoils) on this account on receipt of confirmation of this fact from the paying
branch. In case the renewed cheque is reported to have been paid by then, he will place the paid amount
under the head of account "8658-Suspense Accounts-Suspense Account(Civil)-Cheques cancelled but
paid" till the matter is investigated and the amount is recovered or written off. The paid cheque will
also be removed from the payment scroll and kept in the personal custody of the Pay and Accounts
Office till then. In case the fact of such payment is noticed by the drawing and disbursing officer, he

104
will report the matter immediately to the paying branch and inform the Pay and Accounts Officer
accordingly by a telegram for further action.

(10) Failed e-payment transactions (Cancellation and re-issue of e-payment advice):-

The accounting treatment of failed after success e-payment advice transactions shall be made
as per procedure given below:-

(a) The unsuccessful payments shall be reported by the banks through scrolls.

(b) The uncredited items of e-payments shall be credited by e-FPB of accredited bank
into the Government Account of the concerned PAO without any challan and these will be
clearly indicated in the scroll.

(c) The PAO will account for these credits under MH-8658-Suspense Account-102-
Suspense Account- (civil)-Uncredited items under e-payments by debit to MH-8658-PSB
Suspense or Other Nominated Bank suspense.

(d) The details of such uncredited items shall be entered in Register of Electronic Advices.
The PAO will initiate action for settlement of such items in consultation with DDO
concerned.

(e) If the item is reprocessed for payment, the payment advice will be issued to bank by
minus credit to the suspense account and credit to MH-8670-Cheques and Bills- PAO
Electronic Advices

(f) If it is cancelled permanently, the amount will be minus credited to the suspense head
and minus debit to the functional head to which it was initially debited in the financial year
or deduct recoveries of over payments, if financial year is closed.

105
 Section – III
ACKNOWLEDGEMENT OF PAYMENTS
(See Rule 18)

3.10 Acknowledgement of payments:-

(1) The Government officer must ensure acknowledgement of the payment signed by the person by
whom or on whose behalf the claim is put forward in case payment mode is other than through
electronic mode.

(2) As adjustment bills for '’nil' amount involve no payment; it is not necessary to insist upon any
acknowledgement of payment in respect of such bills.

(3) A single receipt, stamped where necessary, given by a payee in acknowledgement of several
payments or a lump sum payment, either in cash or by cheque, made to him on one occasion, shall
constitute a valid quittance and the disbursing officer, in such cases, should give cross reference on all
vouchers to which the receipt relates.

(4) In case of payment mode is through electronic mode, the payment system shall inform the
claimant about the payment through system generated SMS or e-mail as and when the payments are
credited into the bank account of the claimant.

3.11 Certificate of payment in certain circumstances:-

(1) In all cases in which it is not possible or expedient to support a payment by worker or by the
payee's receipt, a certificate of payment duly signed by the disbursing officer and counter-signed by his
superior officer, together with a memorandum explaining the circumstances, should invariably be
placed on record and submitted to the Pay and Accounts Officer where necessary. Full particulars of
the claims should invariably be set forth; and where this necessitates the use of a regular bill form, the
certificate itself may be recorded thereon.

(2) In case of articles received by value payable post, the value payable cover together with the
invoice or bill showing the details of the items paid for, may be accepted as a voucher. The disbursing
officer should endorse a note on the cover to the effect that the payment was made through the Post
Office and this also covers charges for the money order commission.

(3) A certified copy, marked 'duplicate', of a receipted voucher may be retained by the disbursing
officer, should this be necessary to complete the record of his office, but the payee should not be
required to sign such a copy or give a duplicate acknowledgement of the payment.

3.12. Scrutiny of claims presented to a departmental office:-

(1) The provisions of para 2.2 and 3.1 regarding the preparation of bills and giving of stamped
receipts shall be carefully observed in regard to claims presented at a departmental office for
disbursement.
(2) Cash memoranda which do not contain an acknowledgement of the receipt of money from
persons named therein are not receipt within the meaning of clause (23) of section 2 of the Indian Stamp

106
Act, 1899 (2 of 1899). Further, the mere writing of the purchaser's name and address on a cash
memorandum for delivery purposes does not transform it into an acknowledgement to the purchaser
that the money has been paid. Cash memoranda will not, therefore, be regarded as sub-vouchers in
audit unless they contain an acknowledgement of the receipt of money from the person named therein
[with stamps affixed when the amount exceeds Rs.5000 (Rupees Five thousand)], or, in cases where
this is not practicable, they are stamped 'paid' and initialled by the drawing and disbursing officer.

3.13 Instructions relating to affixing pay orders, defacing of stamps affixed on vouchers and
manner of cancellation of vouchers:-
(1) Every voucher must bear a pay order signed or initialled by the responsible disbursing officer,
specifying the amount payable both in words and figures. All pay orders must be signed by hand and
in ink.

(2) All paid vouchers must be stamped 'paid' or so cancelled that they cannot be used a second time.
Stamps affixed to vouchers must also be Cancelled so that they may not be used again.

(3) All sub-vouchers to bills must be cancelled in such a manner that they cannot be subsequently
used for presenting fraudulent claims or other fraudulent purposes.

NOTE.- In the case of e-bill, the original sub-vouchers will be in possession of claimant. The
claimant shall sign with date and mention the unique reference number generated in the system on
the bill before scanning and uploading e-claim.

3.14 Safe custody etc., of vouchers and acquittances which are not required to be submitted to
Accounts Offices:-
(1) Vouchers and acquittances which are not required to be submitted to the Pay and Accounts
Officer shall be filed and retained carefully in the office concerned as important documents till they are
destroyed under the orders of competent authority.

(2) The provisions of para 2.18 of Chapter-2, with regard to cancellation and destruction of sub-
vouchers relating to contingent expenditure shall apply generally to sub-vouchers in respect of other
classes of payments, unless they are governed by special departmental regulations or orders of the
Government to the contrary.

107
 Appendix I

CONCORDANCE TABLE

RPR 1983/ Corresponding rule Changes Explanation to col 4

CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
1 2 3 4
RPR,1983
1 1 … modified The words ‘other than payment of
pensionary benefits’ have been
deleted since provisions relating to
pensionary benefits contained in
Central Treasury Rules have now,
been included in the revised RPR.
Union Territories without Legislature
have been mentioned instead of
naming each UT.
2 2 … new Newly inserted definitions:
Authorized mode for receipts and
payments separately, Bank account,
Bill including e-bill, CPAO, challan,
Claim including e-claim, DDO, Head
of Accounting Organization, Pr.AO,
Personal Deposit Account, Payment
scroll, Public Debt, receipt scroll,
Subsidiary Instructions withdrawal,
working day, ,
Modified The definition of the following terms
have been modified: accredited bank,
Accounts Officer, , Bank, CGA,
Government,
New The term (1) Put through statement
Explanation (2) Service pension and (3) Political
below rule pension (4) Internal audit officer and
(10) (3), 28 (5) Asstt. Audit Officer or Sr. Audit
and 43. officer, have been added as
explanation.
3 3 … modified ‘moneys credited to Govt. Account
shall be held in a bank for the time
period as specified by the Reserve
Bank of India to transact Government
business’ has been inserted. Rule 3(2)
and the note below Rule 3 has been
108
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
deleted as general cash balance has no
relevance in this rule.
4 39 … no change
5 (1) and (2) 7 (1) & (2) … modified The procedure for safe custody of
moneys held in the hands of
Government officers or held with
authorized officers or in the cash /
Departmental treasure chests or
standing in the Government Account
shall be prescribed by CGA in
Subsidiary Instructions to these Rules
as issued from time to time.
6(1) 6(1)(a)(i) para 1.5 modified Departmental Officer shall ensure the
to (iii) deposit of money into accredited bank
for inclusion in Govt. Account
indicating correct head of account in
consultation with PAO.
6 (2) 6(1)(a)(iv) para 1.6 Modified direct utilization of departmental
receipts for departmental expenditure
in specific case under special
circumstances shall be authorized by
the Ministry of Finance through
Controller General of Accounts
6 (3) … para 1.8 modified The conditions under which such
deposits may be made in special cases
to receive or tender money on account
of the revenues of the Government
may be deposited with a bank other
than the Reserve Bank or its agent for
the purpose of Government
transactions shall be authorized by the
CGA as per approvals of competent
authorities.
The forms in which the balances of
such deposits shall be included in the
Government Account shall be
decided by the Controller General of
Accounts on the advice of the
Comptroller and Auditor General of
India.

109
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
7 4,Note … modified The facility for public to remit tax into
below 8 govt. accounts in RBI or authorised
banks or on their portal using challan
for crediting into Govt. Account has
been mentioned
8 6 (1)(b) … modified The procedure for deposit of Govt.
revenue shall be prescribed by the
RBI in consultation with the Head of
Accounting Organization and CGA.
9 21 … no change
10 … … deleted The detailed procedure for receipts is
contained in Chapter 2. Hence this
para is deleted.
11(1) 13 (1) … new PAO shall be the authority for
withdrawal of money ‘from Govt.
13 (5), … A/c.
modified
13(6)(a) Permission of Head of Accounting
Organisation is required instead of FA
in civil Ministries for opening bank
13(13)(a) --- new accounts in favour of PAO and
&(b). CDDO.
Subsidiary Instructions shall be
issued by CGA with approval of the
Secretary (Exp.).
… 13 (6) (b) … new Provision for permission of Head of
Accounting Organisation is inserted
in non-civil ministries.
… 13(7) … new The opening of bank account in
favour of a Government office
including Mission/ Post/ situated in a
foreign country for drawal in Indian
rupees in India shall be under the
orders of the Head of Accounting
Organisation.
… 13(8)(a) … new The opening of foreign currency
accounts by Missions/post/chancery
by the Head of Office/ Mission/Post/
shall be in consultation with CGA
through the Head of Accounting
Organisation
… 13(8)(b to … new Arrange payment in foreign currency
(e) from India to a Government office/
110
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
Mission/ Post/ or foreign government
or a foreign organization/ agency
situated in a foreign country.
11(1A) … Para 2.1.(1) no change
11(2) 13(2) … rephrased CGA designate CDDO for
withdrawal of money for the specified
purposes
… 13(3) … New CDDO shall submit details, accounts
and other records as specified by
CGA to the concerned PAO.
… 13(4) … New Opening of CDDOs in Non-civil
Ministries shall be on the advice of
Head of Accounting Organizations of
these Ministries/Departments.
-- Explanatio … New The term non-civil ministries or
n below departments has been explained.
13
11(2) … para 2.1.(2) no change
Note below 11 … para 2.1 (3) no change
(2)
11(3), note … para 2.1 (4) no change
below 11(3) (5)
11(4) … para 2.1 (6) no change
11(5) 13(12) no change
Explanation 2 (ag) … no change Definition of ‘Withdrawal’.
below 11 (5)
12 19 … rephrased
13 (i), (ii) 20 … rephrased Heading of ‘Maintenance of Cash
Book’ is made instead of ‘General
Instructions for handling cash’.
13 (i) to (vi), … para 1.4(1) modified The word ‘crossed” bank draft has
Note 1-3 been deleted.
Para 1.4(2) New Maintenance of Cash Book in
CPWD Divisions shall be as per
CPWD Account Code
Para 1.4(3) New Maintenance of Cash Book in the
Missions and Posts abroad shall be in
the format and as per the procedure
prescribed by the MEA in
consultation with their Pr.CCA.

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 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
Note 4 ... Para 1.3 (1)
to (6) para no change
13 (vii), (viii) 1.3(7),(8)

14 40 … no change
15 12 … no change
16 44 … The regulations relating to particular
modified Departments shall be made by that
Ministry or Department in
consultation with Ministry of Finance
through CGA.
17 41 … no change
18 5 (1), (2) para 1.1 (1) modified All receipts exceeding the monetary
limits, as may be specified from time
to time by Controller General of
Accounts, shall be remitted to
Government Account through
electronic mode.
Enhanced the maximum limit to
receive cash by Departmental officers
and Banks towards govt. dues from
Rs.100 to R.5000.
Note 1 below … deleted The term ‘Local Branch’has no
18 relevance.
Note 2 below … para 1.1 (2) modified The word ‘crossed” bank draft has
18 been deleted.
Note 3 below … para 1.1 (4) no change
18
19 (1) a … para 1.1 (3) rephrased
Note 1 below … para 1.1.(5) rephrased The right of bank to refuse to accept
19 (1) a cheque/DD for collection is deleted
as the provision in the CBS
environment is obsolete now.
Note 2 below … para 1.1.(6) rephrased
19 (1) a
19 (1) b and … para 1.1 (7) no change
note
19 (1)c Proviso para 1.1 (8) modified The person desirous to make
1,3 under payments by means of electronic
5 (1) mode must also ensure that online
payment reaches the bank well before
due date.
112
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
… 5 (3) … new Acceptance of revenues by
Government office situated in foreign
country including Mission/ Post/ in
foreign currencies either in cash or by
any other mode.
… 5(4) … new Acceptance of revenues by
Government office situated in foreign
country including Mission/ Post/ on
behalf of other Indian organizations in
foreign currencies either in cash or by
any other mode.
… 5(5) … new Issue of Subsidiary Instructions by
CGA with approval of the Secretary
(Exp.) in r/o procedure to be adopted
by Government offices and banks in
receiving moneys from time to time.
19 (2) … para 1.1 (9) no change
20 10 … modified The government dues paid through
electronic mode shall be deemed to
have been paid into the Government
on the date, it is received and entered
in the receipt scroll by the bank.
21(1) 9 … rephrased
Note below 21 … para 1.2 (1) no change
(1)
21(2) … para 1.2 (2) no change
21(3) … para 1.2 (3) no change
22 … para 1.2 (4) no change e-receipt will be issued in Form
1.2 (5) 1.2 (6) R.P.R.(6E).
23 9 (3) &(4) … no change
24 11 … modified The departmental regulations with
regard to realisation of government
dues and granting of receipts may be
framed in consultation with CGA,
Department of Expenditure
25 (1) and (2) … para 1.7 (1) no change
1.7 (2)
26(1) 2 (j), 8(1) Note 1 below no change Definition of ‘Challan’. E-Challan
1.1(1) format prescribed (RPR7E).
26(2) 8(2) … No change
26(3) Note 2 below new Challan form prescribed for deposit
1.1(1) of guarantee fee

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 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
Note 1 below Note … No change
26 below 8(2)
Note 2 below … 1.1(11) No change
26
27 … para 1.1 (10) modified Online mode of collection of exam
fee by UPSC or SSC or other similar
govt. agencies has been inserted.
28 14 (1) … Modified unless the Government, otherwise
direct in any case, no withdrawal of
money shall be made from the
Government Account except by
presentation of a bill in support of
relevant claim for the purpose.

14 (2) & New The terms of “Payment voucher” and

(3) “sub-voucher” have been explained.
Explanation 2 (g) … modified Definition of Bill includes electronic
below 28 form of bill also.
Explanation … Para 2.2 (6) modified In case of bill preferred in physical
below 28 (b) and (c) form, office copies of bills may be
retained.
29 para Modified The bills by departmental officer to
2.2 (1) (a) PAO shall be duly receipted for
payments in case the payment mode is
other than through electronic mode.
Separate receipt duly affixed with
2.2 (1) (b) revenue stamp shall be obtained in
case the payment is through other
than electronic mode.
2.2 (1)(c) New Claimant can submit e-clam.
2.2 (1) (d) New The system developed for processing
e-payments shall have repository of
DSC. Name of DDO should be
communicated to CDDO/PAO.
A uniform e-sanction format has been
suggested in R.P.R.100 for generation
of e-sanction against e-claims
submitted by claimant through
PFMS.

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 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.

30 (1) 14 (4) Para 2.2 rephrased

(2)(a), 2.2
(2)(b), 2.2 (2)
(e)
30 (1) 2.2(2)(c) rephrased All payments exceeding Rs.5000/-
shall be through Payment Advices.
Note 1A below Para No change
30 2.2.(2)(d)
30(2) … … deleted payment to pensioners have been
included in separate chapter 4 of
vol.II.
Note 1 below … … deleted Obsolete. The provision for Direct
30 (2) credit into bank account has been
enabled through RPR.
Note 2 below … Para 2.2 (2) modified Instead of specific to Income Tax
30 (2) (f) deductions, all taxes deductions from
bill have been prescribed.
31 … Para 2.2 (3) no change
32 … Para 2.2 (4) modified Relevant provisions of GFR, 2017 has
been made instead of GFR, 1963
33 (i) … Para 2.2 (5) Modified The clause modified that DDO shall
(a) generate and submit bills in electronic
form through the designated IT
System of PAO The claimant or
departmental officer is required to
prepare claim or bill in electronic
form as the case may be, in the form
prescribed under the rules.
Explanation New The term ‘Public Financial
below para Management System (PFMS)’ has
2.2 (5) (a) been explained.
33 (ii) … Para 2.2 (5) no change
(b)
33 (iii) … Para 2.2 (5) modified All claims through manual
(c) submission must be filled in and
signed in ink. The e-claims must be
submitted with electronic signature
by the claimant provided that all e-
claims exceeding Rs.10000/- shall be
through digitally signed ones.
115
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
Vendors/suppliers are encouraged to
use system generated e-signed
invoices with the e-claim in the case
of high value transactions (say
Rs.50,000 and above).
33 (iv) and … Para 2.2 (5) modified Alteration in a bill other than ebill
note below 33 (d) (e) require full signature of DDO.
(iv)
33 (v) … Para 2.2 (5) no change
(f)
33 (vi) … Para 2.2 (5) modified Provision to allow charges against
(g) two or more major heads in one bill of
GST refunds is made.
33 (ix) Para 2.2 (5) Inserted Payment Advice will be the norm for
(j) all bills unless the bill itself
indicates/specifies another authorized
mode of payment.
33(viii) Para 2.2 (5) modified Dates of payment should, when
(i) possible, be noted by the payees in
their acknowledgements in sub-
vouchers and acquittance rolls in case
of payment mode through cash.
33 (vii, x, xb … Para 2.2 (5) No change
and xi) (h,k,m, n)
33 (xa) Para 2.2 (5) Inserted When payment is to be made to staff,
(l) parties, firms or companies etc.
through other than electronic mode
separate bills should be prepared by
Drawing and Disbursing Officers and
the category of mode should be
clearly indicated on the top of the
bills.
… … Para 2.2 (5) o New Provision for attachment of
supporting documents electronically
in the case of e-bill. The documents
shall be stored in the IT system for
access to PAO for post check and
audit.
34 … Para 2.2 (6) modified The forms for the preparation of bills
(a) in electronic or physical form. and
the procedure to be observed in the

116
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
presentation of such claims have been
prescribed by the Controller General
of Accounts under the relevant rule.

Note 1 and 2 … Para 2.2 (6) no change

below 34 (d), (e)
… Para 2.2 (6) new Bill format R.P.R.50 prescribed for
(f), (g) withdrawal of retirement benefits.
Bill Format R.P.R.51 prescribed for
drawing charges on a/c withdrawal
from Contingency Fund etc.
35(1), Note 1 … Para 2.2 (7) no change
Below 35(1) a,b
Note 2 below … Para 2.2 (7) c Inserted The copies of e-bills of electricity bill
35 (1) or telephone bill once generated from
the respective websites of the
Organisations and in conformity with
IT Act, 2000 can also be accepted.

35(2), (3) Para 2.2 (7) no change

d,e
… Para 2.2 (7) f New The counter signature wherever
requires in the case of an e-bill
generated through a government
payment system shall be obtained
before processing e-sanction for
payments. The Drawing and
Disbursing Officer shall certify in e-
bill that the counter signature of
authorised Government Officer has
been obtained wherever necessary

36(1) … Para 2.2 (8) No change

(a)
36 (2), … Para 2.2 (8) modified In the case of a bill other than in
Note below b,c and d electronic form but lost, the
36(2) and Government Officer, who drew the
36 (3) original bill shall ascertain from the
PAO or CDDO that payment has not

117
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
been made on it, before he issues a
duplicate thereof
37 … Para 3.1 (1) , updated As per existing Stamps Act.
Note1 … (2)
37 Note 1 A … Para 3.1 (3) no change
37 Note 2 … Para 3.1.(4) no change
38 (1), 44 … Para 3.2 (1) modified Three categories of Cheques were
mentioned.
38 (2) … Para 3.2 (2) no change
38 (3) (3)
39 … Para 3.2 (4) no change
(5)
40 … Para 3.2 (6), no change
(7), (8)
41 … Para 3.2 (9) no change
42 … Para 3.2.(10) no change
Note 1,2,3 … … deleted outdated
below 42
Note 4 below … Para 3.2. (11) no change
42
Note 5 below … Para 3.2 (12) no change
42
Note 2 … Para 3.2 (13) no change
below49 (2)
Note 3 below … Para 3.2 (14) no change
44 (2)
Para 3.3 new Provisions relating to use of payment
advice inserted.
43 … Para 3.9 (1) modified No alternation in cheque shall be
allowed, but should be reissued
Notes 1 to 4 … … deleted outdated
below 44 (3)
44 (3)(i) & (ii) 14(5)& (6) … Modified
45 16 … rephrased
46 … Para 3.9 no change
(2),(3)
47 … Para 3.9 (4), modified The period of six month after its issue
(5) and remain unpaid has been replaced
with three month for its cancellation.
Note below 47 deleted The provisions are obsolete.

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48 … Para 3.9 (6), no change
(7), (8), (9),
… (10) New Procedure for cancellation of e-
payment
Note 2A, 2B 17 (1), (2) … no change
below 49 (2)
49 (3) 17 (3) … rephrased
… 17 (4) … new Provision of date of payment in case
of payment arranged in foreign
currency to a payee in foreign country
has been inserted.
Note 1 below 17 (5) … no change
49
… 17 (6) … new Provision of date of payment in case
of payment through cash has been
inserted.
49 (1) 17 (7) … rephrased
49 (2) 17 (8) … rephrased
50 … Para 3.5 no change
51 … Para 3.6 modified The provisions relating to payments
based on digital signature and
electronic signature through
Government payment portals have
been inserted.
52 … Para 3.7 no change
53 … Para 3.8 no change
54 … para 3.4 no change
55 39 … rephrased
56 18 … modified Acknowledgement of the payment
from claimant is not necessary in case
of payment mode is other than
through e mode. So it is deleted.
56 … para 3.10 rephrased The acknowledgment of the payment
signed by the claimant is required in
case payment mode is other than
through electronic mode.
System shall inform the claimant
about the payment through SMS or
email once the payments are credited
into the bank account of the claimant.

57 … para 3.11 (1) no change

to (3)
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58 … para 3.12 modified Exception for giving receipts for
purchase of special medicines does
not exist anymore. In view of GST
implementation receipts are
mandatory.
59 … para 3.13 no change
60 … para 3.14 no change
61 42 … no change
62 43 … modified The terms “Internal Audit Officer”
and “Assistant Audit Officer or
Senior Audit Officer” have been
explained.
63 … para 2.3 no change
64 (1) … Para 2.4 (1) no change
(a)
64 (2) … para 2.4(1) modified Relaxation of this provision be made
(b) by Ministry of Finance through CGA
.
Explanation 1 2 (ah) … no change Definition of ‘Working Day’.
below 64
Explanation 2, … 2.4. (1) no change
3, (c.),(d), (e)
Note 1 (a)
below 64
Note 1(b) … … deleted The provisions for presentation of
below 64 monthly bills for pay and allowances
earlier than 5 days in r/o government
servants posted in remote localities is
outdated.
Note 2 below … 2.4 (1) (f) no change
64
65 … para 2.4(2) no change
66 (1) … para 2.4(3) modified The provision that Departments
(a) which are using data writing
machines, such as the Bradma
machine for the preparation of pay
bills shall substitute inner pages of
Form G.A.R. 13 with pages in Form
GAR 13A, is outdated and deleted.
The Children Education Allowance
Claim-cum-Bill and Other personal

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claims-cum-Bill (viz. OTA,etc.)
shall be drawn in Form R.P.R-48 .
Exception … para 2.4(3) no change
below 66 (1) (b)
66(2) … para 2.4(3) modified Provision for separate bills for
(c) employees covered under NPS
inserted.
66(3) … para 2.4(3) modified The provision applicable for bills
(d) prepared in other than electronic
form.
66(4) a … … deleted Outdated provision of non-
requirement of names in the pay bills
has been deleted.
66(4) b … para 2.4(3) modified
(e)
66(4) c … para 2.4(3) modified Outdated provision for maintenance
(f) of bill check register and section wise
acquittance has been deleted.
Note below … para 2.4(3) modified
66(4) c (g)
67 … 2.4 (4) no change
68 … 2.4 (5) modified Outdated provision relating to
requirement of declaration in the case
of crossing of efficiency bar in 68(3)
has been deleted.
69 … para 2.4(6) no change
70 … 2.4(7) a, b modified Provision for deduction of NPS
contribution from salary has been
inserted.
71 … 2.4(7) c modified Provision for deduction of cess on
income tax from salary has been
inserted.
72 (1), (2) … para 2.4(7) rephrased
(d) (i)
72 (3) … para 2.4(7) no change
(d) (ii) , (iii),
(4) … (iv) rephrased
72 (5) … para 2.4(7) modified To that extent of online submission of
(d) (v) schedule of licence fee to Directorate
of Estates.
72 (6) … para 2.4(7) no change
(d) (vi)

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73 … para 2.4(7)(e) no change
74 … para 2.4(7)(f) no change
75 … para 2.4(7)(g) no change
76 … para 2.4(7)(h) no change
77(1) … para 2.4(7) (i) modified This has been made to enable issue
(i) partly a cheque for the amount to be
remitted to the Court concerned and
the balance salary amount through e-
payment to Government servant.
77(2) to 77(4) deleted The outdated provisions of 77(2) to
(4) have been deleted as a result of
introduction of payment of salary
through e-payment.
78 … para 2.4(7)(j) no change
79 … para 2.4(7)(k) no change
80 … para 2.4 (8) no change
81 … para 2.11 no change
82 15 … modified Place of payment will be decided by
the DDO and payment will be made
through authorized mode.
Note below 82 deleted The outdated provisions have been
deleted since payment of salary can
be made through e-payment.
83 … para 2.4 (9) no change
84 … … deleted With the facility of salary being
directly credited into bank account,
the provision became obsolete.
85 … deleted With the facility of directly credit into
bank of the account of the employee,
the salary through messenger or agent
is no more relevant with exception.
86 … … deleted The requirement for furnishing bond
of indemnity to be executed by a
commercial bank acting as agent duly
authorized by government servant is
no more valid with the introduction of
direct credit of salary into his/her
bank account
87 (1), … para 2.4(10) modified The provision for making own
Note 2 below a, b arrangements by the government
87 (1) servant in case of leave of more than
30 days has been deleted, as direct

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credit of salary into bank account has
been started.
Note 1 below … … deleted Obsolete as the post of Group D does
87(1) not exists in government.
87 (2) … para 2.4(10) c modified with the reference to proposed
deletion of 66(4) a, R.P.R.1983where
the outdated provision of non-
requirement of names in the pay bills
has been deleted.
87(3) … para 2.4(10) no change
d
… … para 2.4(11) new provision for giving system generated
monthly pay slip to government
servant
88 … para 2.5 no change
89 … para 2.6 no change
Exception … para 2.7 (1) no change
below 66 (1)
90 … para 2.7 (2) modified Deleted 90(1) (iii) about furnishing a
to (3) certificate by DDO that the TA
amount earlier drawn has been
disbursed to employee. This
requirement becomes obsolete after
introduction of direct credit into bank
account. Deleted 90 (3) for
submission of TA claims before 31st
March
91 … para 2.8 no change
92 14 (6) para 2.9 no change
Exception … deleted Subsumed in para 2.9
below 92 (1)
93 … para 2.10 no change
94 14 (7) … no change
95 … para 2.12 modified In cases where the gross amount of
the claim exceeds Rs.50,000 ,
payment shall be made by the Head of
Office only on the execution of an
indemnity bond.
96 … para 2.13(1) no change
97 … para 2.13(2) no change
98 … para 2.13(3) no change
99 … para 2.14 modified Deleted the sentence "All such claims
upto Rs.2,000 may be disbursed out
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of permanent advance or imprest.", as
the amount may vary from office to
office. The monetary limit shall be as
decided by the HOD in consultation
with Internal Finance Wing.
100 … para 2.15 modified The provision under Rule 100(4) to
treat salary/ wages to mazdoors,
sweepers who are ineligible for
pension, wages of temporary field
establishments of Surveys and
Settlements and of extra potdars or
accompanying remittances as
contingent expenditure has been
deleted.
101 … para 2.16(1 & no change
2)
102 … para 2.16(3) no change
103 … … Deleted The provision is deleted as the
purchases through DGS&D do not
exist.
104 … para 2.16(4) Modified The Sales Tax has been replaced with
GST in the required certificate from
drawing officer in r/o Contingent bills
which include GST charges on
account of purchase of goods.
105 … para 2.16(5) no change
106 … … Deleted As the provision in Rule 100 (4) for
drawing pay of certain group 'D'
government servants from contingent
bills has been deleted, the
requirement of certificate from
drawing officer does not arise.
107 … para 2.17(1) modified
108 … para 2.17(2) no change
109 … para 2.18 modified In the case of e-bill, the voucher made
available electronically shall be
retained in the system for the
prescribed period under this Rule.
110 … para 2.19 no change
111 … para 2.20 modified Sub-vouchers for more than Rs.2000
each shall be submitted to the
Accounts Office in respect of
contingent charges.
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112 … para 2.16(6) no change
113 … para 2.21 (1) no change
114 … para 2.21(2) no change
115 … para 2.21(3) no change
116 … para 2.21(4) modified
117 … para 2.21(5) no change
118 … para 2.21(6) modified The monetary limit of Rs.500 has
been replaced with Rs.2000
119 … para 2.21(7) modified The detailed bill along with all sub-
vouchers above Rs. 2000 shall be
submitted to PAO. The existing note
below Rule 119 about alteration of
this limit by CGA is deleted.
120 … para 2.21(8) modified Revised the upper limit of Rs.500 to
Rs.2000 on every sub-vouchers
requiring the countersignature. The
time limit for sending the detailed
bills duly signed by the controlling
officer to the Pay and Accounts
Officer direct within seven days
(instead of a month) from the date of
receipt of such bills in his office.
121 … para 2.21(9) No change
122 … para 2.21(10) no change
123 … para 2.21(11) no change
124 … para 2.22(1) modified Definition of Goods and Services in
line with Rule 143 of GFR, 2017
125 … para 2.22(2) modified The words Goods and Services are
proposed instead of stores
126 … para 2.23 modified With the defunct of DGS&D, the
words "any agency" have been
inserted in place of the word
"DGS&D".
127 … para 2.24 modified The provision of Rule 149, GFR,
2017 for mandatory procurement of
common use Goods and Services by
Ministries or Departments through
GeM for Goods or Services available
on GeM has been inserted. The
Procedures issued by Department of
Expenditure vide their OM dated
21.1.2020 for payments for Goods /
Services to Sellers / Service Providers
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in GeM through PFMS has been
incorporated.
128 … … deleted Deleted the outdated provisions
relating to purchases outside India
through the India Supply Missions
129 … para 2.25 modified The option for payment by electronic
mode (SWIFT facility) through the
authorized bank has been inserted.
Deleted the outdated procedures
under 129 (iv) and note 1 below Rule
129 relating to stores ordered by a
Ministry or Department direct from
firms abroad on FOB basis and
subject to inspection by the India
Supply Mission, London or
Washington.
130 … para 2.26 modified Incorporated the words "as per
provisions contained in General
Financial Rules "after the words
"carried out by the Public
Works Department" and deleted the
words "Military Engineering
Service."
131 … para 2.27 modified Incorporated the sentence "The item
and amount of the bill should be under
work contingency as approved in
sanction and estimate."
132 … para 2.28 modified Deleted the words "muster rolls" and
instead use "details of labourers list"
133 … para 2.29 modified Deleted the words "muster rolls" and
instead use "details of labourers list"
134 … para 2.30 no change
135 … para 2.31 modified The instructions shall be issued by
departmental regulations in
consultation with the Head of
Accounting Organisation.
136 … para 2.32 no change
137 … para 2.33 no change
138 … para 2.34 no change
139 (1), (3) 22 (2) para 2.35 (1) modified The procedure for refund of non-tax
&(4) to (3) revenue has been updated and given
in para 2.35 and tax revenue in para
--- 2.37 separately.
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139 (2) -- Deleted The refunds being made through
online.

22(1) New The provisions relating to sanctions

of refunds of revenue as contained in
GFR, 2017 has been inserted.
22 (4) New The provisions relating to ‘remission
of revenue before collection is not
refund and refunds not regarded as
expenditure for allotment’ as
contained in GFR, 2017 has been
inserted.
140 … deleted
141 … para 2.35(4) modified
Note below 22 (3) Para 2.38 modified
141
142 … para 2.35(5) modified Included a new provision that refunds
of non-tax revenues into the
beneficiaries bank account through
online shall be regulated in
accordance with Departmental
instructions issued by the
Ministry/Department concerned
under special procedure as prescribed
from time to time. Deleted outdated
Note 2 below Rule 142
143 … para 2.36 no change
144 … para 2.37 modified Mentioned that refunds of tax are
made through different methods viz.
by issuing Refund orders by the
Departmental Officer, payment by
direct credit to the tax assessee’s bank
account (mentioned in his ITR) or by
cheque in his favour.
145 16 (1) & … Rephrased -
(2)
Period of validity of foreign cheque
16 (3) --- New shall be determined according to the
laws applicable in that country.
146 … para 2.56 modified The contributions to International
Agencies have been inserted.
147 … para 2.57 no change
148 … para 2.58 no change
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149 … para 2.59(1) no change
note below 149 … para 2.59 (2) modified Included payment mode of electronic
advice.
150 … para 2.99 no change
151 … para 2.100 no change
152 … para 2.101 no change
153 … para 2.102 no change
154 … para 2.103 no change
155 … para 2.104 no change
156 … para 2.105 no change
157 … para 2.106 no change
158 … para 2.39 modified
23(1), (2), new The provisions of general conditions
(3) for regulating all loans as contained in
GFR have been inserted.
… 23(6) … new Procedure for loan to local bodies
shall be regulated by local authorities
loan act etc.
… 24 … new The provisions of general conditions
for regulating all loans as contained in
GFR have been inserted.
159 … para 2.40 modified
160 … para 2.41 modified
(1), (2)
… … 2.42 to 2.50 new Incorporated the provisions contained
in 253(2), 256 (2), 257, 258 of GFR,
2017 relating to recovery of loans and
advances extended to PSUs, UC,
audit.
161 23 (4) para 2.51 (1), no change
162 … para no change
2.51(2&3)
163 … para 2.52 no change
164 23(5) para 2.53 modified Inserted a provision for submission of
detailed accounts within one month
from the date of drawal of advances
for its adjustments. 164(2) deleted.
165 … para 2.54 modified updated as per compendium of
advances to govt. servants.
166 … para 2.55 no change
167 to 170 25(1)to(8) rephrased

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… 26 … new The provisions relating to
Government Guarantees as contained
in GFR have been inserted.
171 25 (9) para 2.60(1) modified The deduction about Insurance
premia, NPS has been inserted.
172 25 (10) para 2.60(2) modified The provision for online payment of
premium of PLI through authorised
website of Department of Posts has
been mentioned.
173 para 2.60(3) modified Note below Rule 173 relating to GPF
subscription of Group D is deleted as
there is no post of Group D posts
exists in Central Government.
Para 2.60(4) new Provisions inserted for timely
remittance of Employee’s and
Employer’s contribution towards
NPS as per the timelines prescribed in
CCS (Implementation of NPS) Rules.
174 … para 2.61 no change
175 … para 2.62 modified As payment through e-mode directly
into bank account of government
servants, deleted the existing
provision in Rule 175 for making
payment through cheque.
176 … para 2.63 modified The deletion of Group D in the para
and note below Rule 176(1). The
submission of application by retiring
govt. servant is deleted as the
provision is obsolete.
177 … para 2.64 no change
178 … para 2.65 no change
179 … para 2.66 no change
180 25(11) para 2.67 no change
181 … para 2.68 no change
182 25(12) para 2.69(1) modified
183 … para 2.69(2) no change
184 … para 2.70 modified Deleted the words "or because its
value is less than ten rupees" in the
rule.
185 … para 2.71 no change
186 25 (13) para 2.72 rephrased
187 … para 2.73 no change
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188 … para 2.74 no change
189 … para 2.75 no change
190 … para 2.76 rephrased
191 … para 2.77 rephrased
191 (1) 2 (ab) … no change Definition of ‘PD Account’.
191 (2), (3) 13(9)to(11 … no change
)

192 … para 2.80 no change

193 … para 2.78 modified Included detailed procedure.
194 … para 2.79 modified Included that the bank branch will
claim reimbursement of the amount
so paid from the Government
Account through the RBI like other
payments.
195 … para 2.81 no change
196 … para 2.82 no change
197 … para 2.83 Rephrased
198 45 … Modified Heading changed as ‘Power to Relax’
instead ‘Power to remove
difficulties’.
199 … Deleted

Appendix I … Deleted There is no mention of the Agreement

below 3 (2) with RBI in the rules, hence it is
deleted.
Appendix II … para 2.107 modified Mentioned that the fractions in paise
shall be ignored, and rupee one and
above shall be rounded to tens in the
case of arriving increment @3% of
pay during 1.1.2006 to 31.12.2015.

Para 2.108 new Inserted the provisions for settlement

of Inter-Departmental transactions
through Book Adjustment or Without
Resorting to Cash Settlement (Letter
of Authorisation).

Appendix III … para 2.41 (2) modified Inserted the provision for online
below 160 (2) A to D payment of repayment and interest
due by PSUs in r/o loans taken from

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Rule No. Rule No. Para No.
Govt. through electronic mode
(NTRP).
Appendix-I New Concordance Table
CTR (Sec-
IV):319-375
319 27 (1), (2) … no change
… 27(3) … new In line with the responsibilities
entrusted with CGA, inserted a
provision that the Pension payment
procedure of the different categories
of Central Government Civil
pensioners and other pensioners, shall
be laid down by the Controller
General of Accounts.
--- 27 (4) to --- new A reference of CCS(Implementation
(6) of NPS) Rules, 2021 has been made.
320 27 (7) … no change
321 Explanati … no change Explanations given in r/o:
ons below 1. Service Pension
28 2. Political Pension
322 27(8) … rephrased
323 28 (1) … rephrased
324 deleted … … …
325,326 28(5),(6),( … no change
2)
… 28(3), (4) … new The provisions have been inserted
that Pension to the pensioners
residing in Nepal shall be disbursed
through Embassy of India,
Kathmandu (Nepal). Pension to
Indian National foreign pensioners
viz. Burma Civilian Pensioners and
Family Pensioners, Singapore
Pensioners, Sri Lanka Pensioners and
Pakistan Civil Pensioners and Family
Pensioners shall be disbursed in India.

327 deleted … … …
328 (1) 29(1) … modified It has been mentioned that PPOs shall
be issued by PAO instead of AG. e-
PPO inserted. Procedure shall be
prescribed by CGA from time to time.

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… 29 (2), (3), … new It has been mentioned that CPAO will
(4)&(5) maintain a central data bank in respect
of all the Pension Payment Orders
issued by Central Civil
Ministries/Departments from time to
time. The nominated PAO of CPAO
would be responsible for forwarding
the PPOs with Special Seal
Authorities to Authorised Banks for
disbursement of pension Authorised
bank will make the payment of
pension in the pensioner’s account.

… 29(6) … new It has been mentioned that a

switchover of pension payment from
one channel to another within India
shall be permissible in the manner
prescribed by the Government from
time to time.

328(2) to 333 … Para 2.87..3 modified It has been mentioned that the final
(2) responsibility of the correctness of
calculations and authorization of
admissible pension is that of the PAO.
The PAO should issue the Pension
Payment Order/authorization in the
prescribed format with code numbers
allotted to them and under the general
guidelines/instructions issued by the
CPAO and CGA from time to time at
least one month in advance of the date
of retirement of the Government
servant.
333A 36 … modified It has been mentioned that in cases
where the amount of pension payable
is revised for some reason, payment at
the revised rate, including arrears, if
any, may be paid in the manner as per
the guidelines prescribed by the
Controller General of Accounts and

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Department of Pensions and
Pensioners’ Welfare.

334-338 … … deleted As the PPOs shall be issued by PAOs,

the provisions relating to issue of PPO
by AG has been deleted.
339 2.87.6 no change
Explanation … … deleted
below 339
340 deleted … … …
341 30 (1) (2) … modified. Not required to visit branch for first
pension.
… … deleted The provision for disbursement of
Proviso below pension upto Rs.2000 p.m. at the
341 treasury is outdated and hence
deleted.
342 30(3) … modified
343 30(4) … modified The provision for pensioner to
provide Digital Life Certificate online
through Aadhaar based biometric
authentication system (Jeevan
Praman) has been inserted.

344 … .. Deleted
.
… Para 2.87.5 new Role and Responsibilities of the
Authorised Bank has been defined
vide the orders issued by CGA and
CPAO in consultation with RBI.
30(6) … modified A pensioner not resident in India may
draw his pension in India through an
345 authorized Public Sector Bank or
other nominated bank.

346 deleted … … …
Note … modified The pension including element of
below dearness relief for November and
Rule 35 onwards may not be credited by the
347
(8) Bank in case the pensioner fails to
submit requisite certificate except
non-employment certificate or

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employment/re-employment
certificate on due date.
30(7) to … no change
348
(9)
349-352 … Para 2.89.3 Modified The procedure for payment of pension
at AG has been modified to PAO.
GID below 35 (1) to Para 2.96 modified
350 (4)
353 35(7) Para 2.96 modified The requirement of family pensioner
to furnish marriage/ re-marriage
certificate as per the rules prescribed
by the Government in the prescribed
format has been made.

35 (5) … modified The provisions relating to

requirement of Retired Central
Government Group ‘A’ officers to
furnish declaration in May and
353A November each year in the form
prescribed regarding acceptance and
non-acceptance of commercial
employment within one year from the
date of retirement has been inserted.
35(6) Para 2.96 modified
354
35(8) … new Procedure for furnishing various
certificates shall be specified in the
...
Subsidiary Instructions.

37 … modified The family pension shall be disbursed

by pension disbursing authorities as
per the procedure or orders issued by
354A CGA or Department of Pension and
Pensioner’s Welfare from time to
time.

355 30(10) … no change

356-362 … … deleted As the disbursement of pension is
being made through authorized bank,
the provisions relating to
disbursement of pension through AG
has been deleted.
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363 deleted … … …
364 … … deleted The outdated provisions relating to
personal appearance of political
pensioners to the Disbursing Officer
have been deleted.
365 31 … Rephrased
366 32(1)&(2) … no change
366-A 32(3) … no change
… … deleted The provision for furnishing
certificates by the Pensioners have
been included in Rule 50, the detailed
367-368 instructions contained in Treasury
Rules of Central Government about
periodical identification of pensioners
have been deleted.
369 (1) and (2) 33 … modified It has been mentioned that payment of
369 (1) (i), (ii) … … deleted arrears remaining undrawn for more
and than a year, shall be paid as per the
Note 1, 2 procedure prescribed by the CGA.
370(1) 34 … rephrased
… … deleted The provision for applying within one
Proviso below
year of death of pensioner for
370 (1) (b) and
payment of any arrears to the heirs has
370 (2) and (3)
been deleted.
… … deleted The outdated provision relating to
371, 371A
Reports to the AG has been deleted.
372 deleted … … …
373 38(1) … no change
374 38(2) &(3) … no change
375 deleted … … …
… … para 2.84 to new The procedure for determination,
2.96 authorization of the Central Civil
Pensions and gratuity, role of PAO,
time schedule, payment of pension to
AIS Officers, NRI pensioners have
been inserted.
… … para 2.97 to new The provisions relating to post
2.98 payment checks, procedure for
payment of pension to pensioners
have been inserted. The provision
relating to option for availing benefits
of pension under CCS (Pension)

135
 RPR 1983/ Corresponding rule Changes Explanation to col 4
CTR in R.P.R.2022 and para
of Subsidiary
Instructions
Rule No. Rule No. Para No.
Rules, 2021 by NPS employees has
been inserted.
GAR Forms R.P.R.Forms Updated All the forms have been updated.

*********

136
R.P.R. FORMS

137
 INDEX
Sl. Form No in Correspon Description Page
No RPR (1983) ding Form No.
No.in
R.P.R.2022
1 GAR 1 R.P.R.1 Pay-in-slip Form 140-141
2 GAR 2 R.P.R.2 Last Pay Certificate 142-148
3 GAR 3 R.P.R.3 Cash Book 149
4 GAR 4 R.P.R.4 Register of Cheques issued 150
5 GAR 5 R.P.R.5 Register of Valuables 151
6 GAR 6 R.P.R.6 Receipt 152
7 … RPR-6E e-Receipt 153
8 GAR 7 R.P.R.7 Challan 154
9 … R.P.R.7E e-Challan 155
10 … RPR-7A Challan for deposit of Guarantee Fee 156
11 GAR 8 R.P.R.8 Challan for remittance of deposit (for use in O/o 157-158
CAAA)
12 GAR 9 R.P.R.9 Bill Register 159
13 GAR 10 R.P.R.10 Bill Transit Register 160
14 GAR 11 Deleted
15 GAR 12 R.P.R.12 Deed of Indemnity for issue of a cheque against a 161
lost cheque
16 GAR 13 R.P.R.13 Pay Bill 162-167
17 GAR 13A R.P.R.13A Alternative inner-sheets for pay bill preparation 168
18 … R.P.R.13B Nil (Zero amount) bill (Payment of Government 169-172
Contribution towards NPS)
19 GAR 14 R.P.R.14 Consolidated Travelling Allowance Bill 173-174
20 14A: Tour R.P.R.14A TA-claim-cum-bill for Tour 175-180
21 14B: Transfer R.P.R.14B TA-claim-cum-bill for Transfer 181-185
22 14C: LTC R.P.R.14C LTC-claim-cum-bill 186-190
23 GAR 15 R.P.R.15 Pay Bill for President, Vice President, Ministers 191
24 GAR 16 R.P.R.16 TA Bill for President, Vice-President, Ministers 192-193
25 GAR 17 R.P.R.17 Pay Bill Register 194-195
26 … R.P.R.17-II Pay Bill Register-Part II 196
27 GAR 18 R.P.R.18 Abstract of Pay Bills 197
28 GAR 19 Deleted
29 GAR 20 R.P.R.20 Absentee Statement 198
30 GAR 21 R.P.R.21 Increment Certificate 199
31 GAR 22 R.P.R.22 Register of Court Attachment of Pay etc. 200
32 GAR 23 R.P.R.23 Consolidated Medical Charges reimbursement Bill 201-202
33 R.P.R.23A Medical Charges claim-cum-reimbursement bill- 203-207
CGHS
34 R.P.R.23B Medical Charges claim-cum-reimbursement bill- 208-213
CS(MA)
138
35 GAR 24 R.P.R.24 Acquittance Roll (Payment of salary by cash) 214
36 GAR 25 R.P.R.25 Register of Undisbursed Pay and Allowances etc. 215
37 GAR 26 R.P.R.26 Bond of Indemnity for drawing arrears of Pay and 216-217
allowances of deceased Govt. servants
38 GAR 27 R.P.R.27 Register of Contingent Charges 218
39 GAR 28 R.P.R.28 Sub-vouchers for petty Contingent Expenditure 219
40 GAR 29 R.P.R.29 Advance/Adjustment/Fully vouched Contingent claim-
cum-BILL 220-223
41 GAR 30
42 GAR 31 R.P.R.29A Bill for Recoupment of Imprest/Departmental
Advance/Adjustment of Advance [exclusively For DDOs] 224-226
43 GAR 32
44 GAR 33 R.P.R.33 Claim-cum-Bill for Refund of Revenue 227-228
45 GAR 34 R.P.R.34 Grant-in-aid/Subsidy/ Contribution/Investment/ 229-230
Loans and Advances Bill
46 GAR 35 Deleted
47 GAR 36 R.P.R.36 Claim-cum-bill for House Building 231-235
Advance/Computer Advance
48 GAR 37 R.P.R.37 Claim-cum-Bill for Short term advance viz. TA-Tour 236-240
TA-Transfer, LTC, Medical, Others
49 GAR 38 R.P.R.38 Schedule of recoveries of long term advances 241
50 GAR 39 Deleted
51 GAR 40 R.P.R.40 Schedule of deductions on account of subscription 242
to Post Office Insurance Fund
52 GAR 41 R.P.R.41 Schedule of General/Contributory Provident Fund 243-244
Deductions
53 GAR 42 R.P.R.42 Claim-cum-Bill for withdrawal of Final 245-248
Payment/advance from GPF/CPF or payment under
DLIS
54 GAR 43 R.P.R.43 Claim-cum-Bill for refund of Deposit 249-250
55 GAR 44 R.P.R.44 Claim-cum-bill for payment of accumulation under 251-252
CGEGIS, 1980
56 GAR 45 R.P.R.45 Claim-cum-Bill for payment of accumulation under 253-254
GIS in r/o AIS officers
57 GAR 46 R.P.R.46 Claim-cum-bill for refund of Lapsed Deposit 255-256
58 GAR 47 Deleted
59 … R.P.R.48 Other Personal claims-cum-Bill (viz. CEA, OTA,etc.) 257-263
60 … R.P.R.49 e-bill for purchase through GeM 264-265
61 … R.P.R.50 Bill for payment of retirement benefits (Commuted 266-267
value of Pension, Gratuity, Leave Encashment on
retirement)
62 … R.P.R.51 Bill for withdrawal from Contingency Fund of India 268
63 … R.P.R.52 e-bill for Refund of Revenue(GST) 269-270
64 … R.P.R.100 Uniform Sanction format 271

139
 R.P.R. 1
[See Para 1.5 of Subsidiary Instructions]
PAY-IN-SLIP-FORM

(Obverse)

Rs. Paid into ................................................Bank Branch

Cash …................................................by Ministry/Department/Office
of...................................................................................
Bank drafts as on .................................................................................................
reverse for credit into Government account and for entering in scroll to
Cheque as on be sent to Pay & Accounts Office ......................................
reverse .............................. ...................................................................

Rupees.......................................... Date........................
.
...................................................... Signature of depositor.........
(Note: Separate slip should be
used for Cash, Bank drafts and Acknowledgement by bank
Cheques).

Checked Cashier Manager/ Officer

140
 R.P.R. 1
(Reverse)

Name of Bank drawn Bank draft/Cheque Amount Classification & name of party
upon No. and date Rs. wherever necessary

141
 R.P.R. 2
[See Para 2.1(6), 2.4(8), 2.11, 2.61 of Subsidiary Instructions]

LAST PAY CERTIFICATE

Name of the Office: DDO Name: DDO Code:

1. Employee details

Name of employee
Employee ID No
Designation
Employee’s Group
Pay level
PAN Number
Aadhaar Card No.
GPF Account No
PRAN Number (covered under NPS)
Proceeding on to

2. He/She has been paid salary upto…............................................................................... at the following

rates:—
(Amount in Rs).
Gross Deductions Recoveries of Loan
Items Amount Items Amount Items Instalme Amount
nt No.
Pay I Tax HBA
Special Pay Cess on IT Int. on HBA
Personal Pay GPF MCA
……….. GPF Adv. Festival Adv.
Allowances NPS Int.
DA CGEGIS …….
HRA CGHS
TPT L.Fee
…………. ……
Total Total Total
Net in Rs:
Net (in Rupees…………………………………………………………………..only.
words)

142
3. His/Her G.P.F./C.P.F./…............................is maintained by the PAO/DDO…................................

4. He/She made over the charge of the office of….....................................................on the forenoon/
afternoon of…......................................

5. He/She has been sanctioned leave proceeding joining time for…........... days w.e.f.
……………………..to……………….

6. Recoveries of Income Tax, other recoveries are to be made from the emoluments etc. of the Government
servant as detailed on the reverse.

7. He/She finances the insurance policies detailed below from the Provident Fund:—

Name of Insurance No. of Amount of Premium Due date for the payment of
Company Policy Rs. premium

8. Details of P.L.I. policy where premium deduction is done through pay bill:—

Period No. of Policy Amount (in Rs.) Due date for the
payment of premium
Premium GST, if any Total

9. He/She has contributed Rs………..p.m. under CGEGIS for the period from……………to……………

10. Whether the employee resides at Government Rented house : Yes /No.

If yes, a: Address……………………………………………

b: House rent recovered upto…………………… License fees (if any)………………

11. Service for the period from ……………………………………….. to …………………………………………(during his stay
in this office) has been verified. A copy of LPC has been given to the government servant.

143
12. The unverified gaps of service including for the periods prior to joining this office are indicated
below:-

Sl. Name of Ministry/ Period No. Nature of Reasons for non-

No. Department/Office of absence verification
From To days

(1) (2) (3) (4) (5) (6) (7)

13. In case of retention of the Laptop; tablet; notepad; or similar devices of similar categories issued to the
entitled officer: Cost of device:…………………………..Date of issue:…………………………………..

14. Payment history of the all the payments made to the Government Servant during the past one year are
annexed.

Date:

Signature …………………..
Designation ….......................

144
 Details of advances and its recoveries

Name of advance Sanctioned Details of recovery Outstanding Instalment

involving amount amount left
recovery/ (Rs.) Rate of No. of Total recoverable
adjustment Instalment Instalments Amount (Rs.)
(Rs.) Recovered
till date

Pay advance….

T.A NA NA
Advance….......

LTC Advance NA NA

H.B. Advance….....

Computer
Advance….

MCA/ OMCA

Int. on Loan
advances

GPF Advance

Festival Advance

Other, if any.

145
 Summary of salary for the financial year

Month Pay Allowances Fee, Gross Funds & Amount of Total Net
Honorarium salary other I-Tax deductions salary
etc. deductions recovered

April,20

May,20

June,20

July,20

August,20

September,20

October,20

November,20

December,20

January,20

February,20

March,20

146
 Extract of other Payment/reimbursement made

Items Reimbursement paid Claim Claim Date Amount

upto (period) Reference
No.(CRN)

Year Month

Children Education
Allowance

Reimbursement of
Newspaper bills

Reimbursement of
Telephone bills

Any other
reimbursement

Reimbursement of Medical claims for the last six months)

Claim Reference Claim Date Reimbursement claimed for Period Amount

No. (name of the Family member)

147
Payment towards Travelling Allowance claims (for the last two months)

Claim Reference Claim Date Tour (Name of the place) Period of Amount
No. tour

Signature /DSC of DDO.........................................

148
 R.P.R. 3
[See para 1.4 of Subsidiary Instructions]
CASH- BOOK
OFFICE OF…………………………………………………………………
MONTH OF………………………………………..

RECEIPTS PAYMENTS
Particulars Continge- Continge-
ncies ncies
Cheque/DD No. or S.No. in the register

Out of money drawn in anticipation of

In recoupment of permanent advance
No. of receipt issued or bill drawn

Out of of permanent advance

Sub-voucher No., S.No. in
Receipt to be credited to

Receipt to be credited to
To whom paid or sent to
Salaries and Advances

Salaries and Advances

From whom received

Advance payment

Miscellaneous

Miscellaneous
Classification

Classification
of valuables

payment
Total

Total
Date

Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21

Foot Note (to be printed as flyleaf):

(1) Form of Certificates to be recorded under rule 13 (iv) - "Certified that the cash balance has been
physically verified by me today (date...........................) and found to be Rs...................
(Rupees.........................................................................................)which tallies with the closing
balance as worked out in the cash book".
(2) Self cheques drawn under cheque drawing powers, for payments to staff etc., in cash, should
also be entered on the receipts side of the cashbook.

(3) Closing balance should be analysed in the following manner:—

Amount (Rs.)
(i) Cash
(ii) Self cheques/ Not transferable category of cheques and bank drafts
(iii) Other cheques
(iv) Other Bank drafts
(v) Imprest with…..
(vi) ……………….
Total Cash balance [Items (i)to (vi)]…………..

149
 R.P.R. 4
[See para 1.4 of Subsidiary Instructions]
REGISTER OF CHEQUES ISSUED

Ref. to S.No. of Cheque Amount To Initials Remarks

S.No. Date Particulars of
Bill register Number Rs. whom of DDO
the Bill
issued

Initials of Balance in Remarks

Date of Progressive total
DDO assignment
encashment of assignment
account

150
 R.P.R. 5
[See para 1.4 of Subsidiary Instructions]
REGISTER OF VALUABLES

From Amount Initials How Date of Initials of Remark

S. Date of Nature of
whom Rs. of disposed bank scroll DDO/ s
No receipt valuable
received DDO/ of(e.g. in which authorize
(cheque / Draft)
with no. authori credit to credit d officer
No. & date &
& date of zed Bank, traced,
Name of bank
covering officer sent to acknowled
on which drawn
letter, if PAO, gement no.
any returned & date of
to Party) PAO/Party

151
 R.P.R. 6
[See Para 1.2(4) of Subsidiary Instructions]
RECEIPT

Counterfoil (Office Copy)

No. Date………. No. Date……….

Received from............................................................ Received from....................................

with Letter No...................................... with Letter No......................................

dated...................... dated......................

the sum of Rupees.………………………………… the sum of Rupees.…………………………………

………............................................................... ………...............................................................

In cash / by cheque / by bank draft on account of In cash / by cheque / by bank draft on account of
………............................................................... ………...............................................................

in payment of…………………............................ in payment of…………………............................

Signature Signature

Designation Designation

152
 R.P.R. 6E
[See Para 1.2(4) of Subsidiary Instructions]
e-RECEIPT

Transaction Reference No.…………. Date: ………………..

Received from….……………………………………………………………………………………………………………………the sum of

INR………………….(Rupees……………………………………………………………….………………… ) through internet based
online payment on account of …………………………………………..

Disclaimer: - This is a system generated electronic receipt, hence no physical signature is required for the
purpose of authentication.

153
 R.P.R. 7
[See Note 1 below para 1.1 of Subsidiary Instructions]
CHALLAN
(Obverse)

Challan No…………. Civil/ Defence/ Railways/ Posts/ Telecommunications

Challan of money paid into……………………………(bank) ........................................................... (branch)

To be filled in by the remitter To be filled in by the Departmental Officer or at his
instance
Name (& or Department Full Amount Rs. Head of Pay and Order to the bank
designation) / Office particulars Account with Accounts
and address from whose of the 15 digit code Officer by
of the Party books the nature of whom
(i.e. Tax demand remittance adjustable
payer etc.) emanated and / or
crediting authority
money (if any)

Receive and grant

receipt

(Signature, date &

full designation of
the officer ordering
the money to be
paid)
Total*
*(In words) Rupees………………………………
………………………………………………………………
……..

Received payment (In words) Rupees…………………………………………………………………………………

Date…………………… Agent or Manager/Officer

(Reverse)

Particulars to be filled in by remitter Amount (Rs.)

Cash (with details of notes & coins)………………..

Bank Drafts (with details)…………

Cheque (with details)……..

Total
154
 R.P.R. 7E
[See Note 1 below para 1.1 of Subsidiary Instructions ]
CHALLAN
(Obverse)

Challan No…………. Challan Identification No. (CIN) by

Bank:………………………….

(Civil / Defence / Railways / Posts/

Telecommunications)
Transaction Reference No. Date

Challan of money paid into……………………………(bank) ................................................... (branch)

To be filled in by the remitter To be indicated by the designated IT

system for collection of receipts based on
the receipt purpose selected by remitter
and its linkage made by DDO/PAO
Name (& or Department/ Full particulars of the Amount Rs. Head of Account Pay and Accounts
designation) Office from purpose of remittance with 15 digit code Officer by whom
and address of whose books and / or authority adjustable
the Party (i.e. the demand (if any)
Tax payer etc.) emanated
crediting money

Total*

*(In words) Rupees…………………………………………………………………………………………………….

Received payment (In words) Rupees…………………………………………………………………………………

(name of the Bank and Branch)

Date……………………

Disclaimer: - This is a system generated electronic receipt, hence no physical signature is required for the
purpose of authentication.

155
 R.P.R. 7A
[See Note 2 below para 1.1 of Subsidiary Instructions]
Challan for remittance of Guarantee Fees

By whom tendered Ministry of ................. New Delhi

Name, Designation & Address of the Person on

whose behalf money is deposited (Importers
Name and Address)

Ministry of Finance letter of Authority No/Letter Guarantee Fees for year…………

of Instructions No. & date

Description of Loans/Credit/Grants Guarantee Fees in respect of..........

Amount of Foreign Currency in respect of which

rupee deposits are being made

Date of payment to the supplier

Composite rate adopted for Conversion

Rupee equivalent of foreign currency Rs. (Guarantee fee only)

Interest Amount deposited Rs.

Period for which interest paid

Total amount deposited (In words) and in figures

Head of Account Major Head 0075-00-108 Guarantee Fee

Account Office by whom adjustable PAO, M/o........

Depositor

Received payment of Rs..................(Rupees............................................................................Only) vide DD/UTR No dated

…………….....drawn on................................................................. New Delhi.

Bank

156
 R.P.R. 8
[See para1.1(11) of Subsidiary Instructions]

(Obverse)

Challan for remittance of Cash (including Demand Drafts) with the State Bank of India, Tis Hazari/
Reserve Bank of India, New Delhi for depositing rupee equivalent of foreign Currency payment made out
of loans/credits/grants received from foreign countries under the direct payment procedure

(To be filled by remitter)

Total amount deposited (in words and

Full particulars of the remittance &
Name & designation of the person on

M/o Finance letter of authority no./

Head of Account with 15 digit code

Pay and Accounts Officer by whom

authority, if any
Description of loan/ credit/ grants
whose behalf money is deposited

respect of which rupee deposits

Period for which interest is paid

Rupee equivalent of the foreign
letter of instruction no. & date

Amount in foreign currency in

Composite rate adopted for

Interest amount deposited

Date of payment to the
By whom tendered

are being made

conversion

adjustable
(Col. 8+9)
currency
supplier

figures)
1 2 3 4 5 6 7 8 9 10 11 12 13
Name Here enter
importer’s PAO, O/o
name and Controller
address of Aid,
Accounts
and Audit,
DEA, MoF

Signature……………………………… Rs………………………………..

Received payment (in words) Rupees……………………………………………………………………………

Accountant

Agent

157
 (Reverse)

Particulars Amount (Rs.)

Coins……………

Notes with details………………

Cheques with details………………….

Here enter DD particulars No. &

Date…………………………………………………………………………
(to be filled in by importer/ his bank)

Notes:
1. Column9—For purposes of calculating interest the date of posting the demand draft will be deemed to be the date of
deposit of rupee equivalent in the Government account.
2. Column10—Here specify date, month and year (from the date of payment to the foreign supplier to the date of deposit
both days inclusive).
3. Column 9 and10—Need not be filled in the case of pre-deposit.
4. Column12—Theappropriateloanorcreditnumberanditsdescriptionshouldbeenteredas'Detailed head'.

158
 R.P.R. 9
[See para 2.2(6)(d) of Subsidiary Instructions]
BILL REGISTER

Bill/e- Claim Sanctio Particula Net Dated *Date of *Token Amount *Date of
bill No. Referen n No/ e- rs of Bill amount initials presentati No……… passed by signing
& Date ce No. Sanctio of Bill of on at/ …………./ PAO/ CDDO acknowle
and n No. Gazette dispatch Post dgement
Date and d Officer to PAO/ Office
Date signing CDDO Register
Bill or ed
DSC receipt
Date no.

1 2 3 4 5 6 7 8 9 10
Rs.
Vouche Payment Date of Initials Amount disbursed in (month of No. and Date of UTR no.
r No. & Advice/ entry in of encashment) date of reissue ,if
date Cheque/ cash Gazette bill in failed
Bank book/ d Officer which transaction
Draft cheque in- balance
No. & transit charge short
Date register of cash drawn
1st 2nd 3rd month
month month
11 12 13 14 15 16 17 18 19 20
Rs. Rs. Rs.

Note :

Col 2 is for e-claim only. * Col 7,8 meant for manual register only. Col 10,13 to 18 meant for cash or cheque
payments by DDO.

159
 R.P.R. 10
[See para 2.2(6) (e) of Subsidiary Instructions]
BILL TRANSIT REGISTER

Name of the Ministry/ Department/ Office……………………………………………………………

S. Particulars of the Bill Net amount Initials Token No. & Dated initials Remarks
No. (Rs.) of DDO Date…………… of the
………………... receiving
allotted by official in the
PAO/CDDO PAO/CDDO

1 2 3 4 5 6 7

Notes:-
1. Column 2: Entries should indicate the No. and Date of the Bill and the nature of the claims viz. Establishment
Pay Bill, T.A. Bill, Contingent Bill etc. and in the case of self drawing officers their names.
2. Column 5 and 6: Entries to be made by the P.A.O./CDDO
3. Column 7: (i) On receipt of payment by cheque, the D.D.O. will make the entry 'Payment received'. The register
should be reviewed by making the entries in Column 7 to ensure than unauthorised bills are not presented and
encashed.
(ii) On return of a bill unpassed by the PAO etc., the DDO shall note the fact against the relevant entry under
his dated initials. If presented again, the bill should bear a new serial number.

160
 R.P.R. 12
[See para 3.9(7) (iii) of Subsidiary Instructions]
DEED OF INDEMNITY FOR ISSUE OF A CHEQUE AGAINST A LOST CHEQUE

THIS DEED OF INDEMNITY made on the ..........................day of BETWEEN .................... ..............

.........................Son of .................................... Resident of …………………………………. or(1)
....................son of..........................................................resident of...............................................(2) son……………
…… … ……………………… son of......................................resident of etc………….….………………………
..……..………………………………carrying on business in co-partnership under the name and style
of................................................at......................................or a company registered under the Indian
Companies, Act, 1913/ Companies Act,1956 having its registered office
at………………………………………………..(hereinafter called 'the Indemnifier' which expression shall unless excluded by
or repugnant to the context be deemed to include his heirs, executors' administrators, legal representatives,
successors and permitted assigns) of the ONE PART AND the President of India (hereinafter called "the
Government' which expression shall unless excluded by or repugnant to the context be deemed to include his
successors or assigns) of the OTHER PART.

WHEREAS on the............dayof............ChequeNo...............dated..................on. ............................. (Name of the

bank) for Rs.................was drawn by.............................................................................................. in favour of
the indemnifier.
AND WHEREAS the Indemnifier has represented to the Government that the said cheque has been lost by
him/during transmission by post to him.
AND WHEREAS at the request of the Indemnifier the Government has agreed to issue a second cheque for Rs......
being the amount of the said previous cheque No...............dated..........upon the Indemnifier giving such
indemnity as hereinafter contained.
NOW IT IS HEREBY AGREED by and between the parties hereto as follows:
(1) In consideration of the said premises and of the agreement on the part of the Government in issuing
in favour of the Indemnifier a second cheque for Rs…………… being the amount of the previous cheque
No……………….. dated …………..the Indemnifier doth hereby agree and undertake to refund to the Government
on demand and without demur the said sum of Rs…………in the event of the said previous cheque
No………………..dated………………being presented to and paid by the bankers and to indemnify the Government
and keep the Government harmless and indemnified from and against all expenses which may be incurred by
the Government in relation there to or in connection therewith.
(2) The Government agrees to bear the stamp duty, if any, chargeable on these presents.
IN WITNESS WHEREOF the parties hereto have set and subscribed their respective hands hereunto on
the………………..day and year first above written.

Signed by the said Indemnifier in the presence of:

(1)………………………………. (2)………………………………

Signed for and on behalf of the President of India by Shri ............................................ (name and designation)
in the presence of:
(1)………………………………………
(2)………………………………………

161
 R.P.R. 13 (Outer)
[See para 2.4(3) (a) of Subsidiary Instructions]
PAY BILL

Instructions for preparation of Pay Bill

1. A separate pay bill should be prepared for:—

(i) Establishments whose charges are debitable to different Heads of Account,

(ii) Group of personnel to whom salary is payable individually in cash in certain cases ,

(iii) Group of personnel to whom salary is payable individually by direct credit to their bank accounts,

(iv) Government servants who have joined service under the Government of India on or after 1-1-2004.

But the same bill may include both permanent and temporary establishments.

On the pay bills wherein amount is drawn other than through Payment Advice for direct credit to bank
accounts of the government servants, the following should be clearly written on the top:-

“Payment by CASH”

2. The names of persons holding posts substantively should be entered in order of seniority (as measured
by substantive pay drawn) and below those will be shown the posts left vacant and the persons officiating in the
vacancies.

3. Officiating pay should be recorded in the section of the bill appropriate to that in which the
Government servant officiates and transit pay should be recorded in the same section as that in which the duty
pay of the Government servant after transfer is recorded.

4. Where amounts due to undisbursed pay and allowances have been refunded, the names and
designation of the incumbents and also other connected details of the claim should be shown in red ink in the
respective columns of the pay bill immediately below the entries showing details of the aggregate claim to be
drawn, the net amount required for payment would then be worked out. The bill No. and date in which the
amount being refunded was earlier drawn should be shown in the ‘Remarks’ column. Refunds relating to
previous financial year (s) are to be classified under the minor head ‘911- Deduct Recoveries of Overpayments’
below the major head of the Ministry/Department.

5. Arrears of pay and allowances should not be claimed in the regular pay bill. Separate pay bill should
be prepared for claiming arrears.

6. The deductions of ‘Cess’ should be made at the prescribed rate.

7. (i) The schedules in support of deductions/recoveries should be prepared major head-wise. The schedule
of G.P.F. deductions should also give complete details as to the G.P.F. Account No., G.P.F. contributions and
G.P.F. advance recoveries separately. ‘The schedule of interest receipts should contain complete details of
recoveries of interest on loans and advances to Government servant separately for H.B.A., M.C.A., advances for
the purchase of other motor conveyances, other conveyance, Computer Advance etc. Similarly, the schedule of
loans and advances deductions should show separately, the deductions on account of H.B.A., M.C.A advances
for the purchase of other Motor conveyances, other conveyances, Computer Advance etc.

162
(ii) In support of the deductions adjustable with other Pay and Accounts Officer, the schedule giving
complete details of deductions head-wise should be prepared separately for each Accounts Office concerned.

(iii) DDOs should annex to the salary bills, Licence Fee schedules generated through Government
Accommodation Management System (GAMS) of the Directorate of Estates and marked as ‘Sent’.

(iv) Contributions towards New Pension Scheme should be recovered at the prescribed rates.

8. In the ‘Remarks’ column, should be recorded all unusual events such as death, retirement, suspension,
permanent transfer and first appointment which find no place in the increment certificates or absentee
statement.

9. The pay bill should be accompanied by a copy of the L.P.C. and absentee statement where necessary.

163
 R.P.R. 13: Pay Bill (front page)

Pay Bill of the Establishment of the…………..for the month of ……….., year 20………..

Name of Bill No. …………. Deductions Amount (in Rs.)

office……………… Date……………………
0021- Income Tax
DDO Code Period of
payment…………… TDS

Classification of expenditure Cess on Income Tax

0049-Interest Receipts
Demand No.
Int on HBA
15 digit code: 15 digit code:
Int on MCA
Name of Object head: Name of Object head:
Int on OMCA
Budget provision during Budget provision during
the year the year Int on Comp. Adv

Total allotment (i): Total allotment (i): 0071- NPS (Employee

contributions)
Expenditure included in Expenditure included in
this bill (ii) this bill (ii) 0210-Medical & P. Health

Balance (i)-(ii): Balance (i)-(ii): CGHS

iii) Voucher No. …. Date……………….. 0216-Housing

*Token No…………………….Token Date……… 0235-Social Security and

…………………….... welfare

(*applicable in case of manual submission of bills) Misc. Recoveries@

Pay and Allowances Amount (in Rs.) 15 digit code……………

Pay 7610-Loans to G. Servants

Allowances HBA

Less: F. Advance recovery (-) MCA

Bill overdrawal (-) Computer

Bonus/Rewards 8009-GPF/CPF

Honorarium 8011- CGEGIS

(A) Gross payment @@8658-PAO Suspense

(B) Total Deductions: (B) Total Deductions:

(C) Net payable(A)-(B) @Minor Head-911 to be used only when the amount
refunded relates to previous Financial Year(s).

164
 Net amount required through Payment Advice for @@PAO Suspense Transactions adjustable by other Accounts
Rs.………………and by Cheque for self for Rs.……………….… Offices

PAO Code

Signature of DDO ______ __________________ ______

DDO code:

165
 R.P.R.13 (last page)

Certified that I have satisfied myself that—

(a) the amounts claimed in the bill are actually due to the persons concerned and the conditions attached to the
payment of various allowances have been duly complied with in all cases;

(b) the claims have been made against sanctioned posts (Details of cases, if any, where claims have been made in
anticipation of sanction may be mentioned) and, wherever necessary, sanctions of competent authority have
been obtained as regards grant of increment, fixation of pay, grant of leave, etc. and that these events have
been properly noted in the related service books.

(c) the particulars of the various deductions/recoveries have been fully noted in the attached schedules and the
totals shown in these schedules agree with those even in the bill.

(d) all emoluments included in bills drawn within last three months have been disbursed to the proper persons and
that their acquittances have been taken and filed in my office with receipt stamps duly cancelled for every
amount in excess of Rs.5000. (This is applicable only in case of disbursement of salary permissible in cash in
certain cases).

(e) all persons whose names are omitted from, but whose pay has been drawn in this bill have actually been
employed during the month, that full details of the emoluments drawn for them working up to the total included
in this bill have been duly shown in the Pay BiIl Register and that the emoluments drawn are according to the
relevant rules and orders.

Station ..................................

Date.. ....................................

Signature/DSC of DDO

FOR USE IN PAY AND ACCOUNTS OFFICE

I. Certified that the classification of both payments and recoveries have been checked.

Signature/DSC of AAO

II. PAY ORDER

Pay Rs………….(Rupees…………………………………………………………………………………………only) to-

(i) Officers (as per beneficiary list attached) by Payment Advice Rs………………..
(Rupees…………………………………………..)
(ii) DDO by Cheque at ………………………. Rs…………………
(Rupees…………………………………………..)
Total Rs……………….
(Rupees………………………………………….)

Signature/DSC of Pay and Accounts Officer

Voucher No. Date

166
DETAILS OF PAYMENT ADVICES ISSUED

S.No. PAYMENT ADVICE NO. DATE AMOUNT

Rs.

Post Check of Vouchers received from CDDOs.

Admitted for Rs……………………………………..

Objected to Rs………………………………………….

Post check of pre-checked vouchers (with brief reasons).

A.A.O. P.A.O.

167
 R.P.R. 13A

Pay Bill (inner sheet)

[See para 2.4(3)(a) of Subsidiary Instructions]

Department Establishment
Head of Account DDO Code
DDO Designation Bill No & Date
Period :
Sl. Name, Designation Pay Gross salary Total Deductions Total Net Remarks
No. Employee ID level Gross Deduction Amount
GPF/PRAN A/c No. s

1 2 3 4 5 6 7 8 9
BP I.Tax
NPA GPF
DA NPS
HRA CGHS
TPA CGEGIS
…… L.Fee
Others HBA
…..
Bonus/Rewards Others
Honorarium

Signature/DSC of DDO

168
 R.P.R. 13B

NIL (Zero amount) Bill for NPS

Government Contribution towards NPS

15 Digit Functional Head:

(Govt. Contribution payable against pay bill drawn vide Bill No…..date….)

Bill Description:

Bill No: Bill Date:

Name of DDO with Code:

Establishment of the…………..for the month of ……….., year 20…………….

Name of office……………… Bill No. ………….

Date……………………
DDO Code
Period of
payment……………..

Classification of expenditure

Demand No.

15 digit code: 15 digit code:

Object Head description: Object Head Description:

Budget provision during the year Budget provision during

20……20…. the year 20……20….

Total allotment (i): Total allotment (i):

Expenditure included in this bill Expenditure included in

(ii): this bill (ii):

Balance (i)-(ii): Balance (i)-(ii):

iii) Voucher No. …. *Token

Date……………….. No…………………….Token
Date……………………………...
….

Govt. contribution for NPS tier I

payable against Pay bill drawn (*applicable in case of
vide No….. Dated…. manual submission
of bills)

169
 PAO Code 15 DIGIT A/C. CODE Rs.
Amount (in Rs.)
______ __________________ ______
Government Contribution for NPS

(A) Gross
(B) Book transfer:

(C) Net payable(A)-(B) NIL

Net amount required through Payment Advice for Rs.

NIL……….and by Cheque for self for Rs. NIL………

Signature of DDO

FOR USE IN PAY AND ACCOUNTS OFFICE

I.Certified that the classification of both payments and recoveries have been checked.

Signature/DSC of A.A.O.

II. PAY ORDER

Pay Rs…NIL……….(Rupees……NIL………..only) to-

Signature/DSC of Pay and Accounts Officer

Voucher No. Date

III. Post Check of Vouchers received from CDDOs.

170
Admitted for Rs……………………………………..

Objected to Rs………………………………………….

Post check of pre-checked vouchers (with brief reasons).

A.A.O. P.A.O

171
 R.P.R. 13B

NIL (Zero amount) Bill

Government Contribution towards NPS

(Govt. Contribution payable against pay bill drawn vide Bill No………………...date…………………..….)

Department Establishment
Head of Account DDO Code
DDO Designation Bill No & Date
Period :
S.N. Permanent Employee Regular Recovery Delayed Recovery/Basic Arrear
Retirement Name with
Account Code
Number
Basic DA NPA Withdrawal Credit of Arrear Basic DA NPA Withdrawal Credit of
(PRAN) Net
Pay of Govt. Govt. from Pay of Govt. Govt.
Amount
(Pay in Cont. Cont. to (Pay in Cont. Cont.
the pay (@14%) (@14%) date the pay (@14%) (@14%)
level) level)
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (f+l) -(g+m)

Signature/DSC of DDO

172
 R.P.R 14
[See para 2.7(2) of Subsidiary Instructions]
CONSOLIDATED TRAVELLING ALLOWANCE BILL

(Separate form should be used in case of establishments in which TA is chargeable to different heads of account).

Token No…………………….Token Date……………………………..…………………

Column 1 to 12 for office purpose:[ autofilled in e-claims.]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount Rs. & Code

6.Grant No 7.Category 8.Head of 9. Object Head 10.Sanction/ 11.Sanction/ 12. F.Y

(V/C) Account Description e-Sanction ID No. e-Sanction date

Part A-To be filled up by DDO for generating bill

Sl. No Claim No. Name of Designation Gross Advance Net amount Remarks
Government servant Claim adjustable payable
Rs. Rs. Rs.

1 2 3 4 5 6 7 8

Total

Pay Rs……………….(Rupees (in words)…………………………………………………………………………………. through Payment

Advice in favour of officers as indicated in ‘Remarks’ column.

Appropriation for 20 Rs. ......................

Expenditure including this bill Rs. ………………..
Balance Rs. ………………..

Certified that the claims included in the bill have not already been paid and office copies of the sub-bills have been
suitably cancelled to avoid double payment.

Date………………
Signature/DSC of DDO
Designation of Drawing Officer

Part B-For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the claimant.

DH AAO PAO
173
Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

Note:

Claims for journeys on tour and transfer should be grouped and shown separately in the consolidated bill, L.T.C.
claims are to drawn on separate bills as these payments are not chargeable to the head DTE/FTE.

174
 R.P.R 14A
[See para 2.7(2) of Subsidiary Instructions]
TA Claim-cum-bill for Tour

Token No…………………….Token Date……………………………..……..

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part A (to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
(i)Name of the claimant (ii)Designation (iii)Name of the Office (iv)Pay level (v)Pay

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

2.Details of journey:

I. Purpose of journey
II. Headquarters :
III. Places to be visited :

3.Whether advance taken earlier: Yes/No

If yes, provide the details as under :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim date
Total A

175
4.Details of journey (s) performed by the Govt. employee :

Departure Arrival Distance Mode Travelled Duration of Ticket

in Km. of Halt No/
Date and From To for road travel Class Fare PNR No.
Time Date and Mileage Paid Rs.
Time

(a) (b) (c ) (d) (e) (f) (g) (h) (i)= (c-a) (j)

Date hr Date hr Days Hrs

Total B

5. Details of journey (s) performed by road between places connected by rail

Date Name of place Mode of Distance Actual #Bus Ticket

travel in km Fare paid Number
From To

(a) (b) (c) (d) (e) (f) (g)

TOTAL C:

6. Whether Air/Rail ticket arranged by self : Yes/No

If No, specify ……………………

7. Dates of absence from place of halt on account of:-

(i) R. H. and C.L.
(ii) Not being actually in camp on Sundays and holidays

8. Dates on which free board and/or lodging provided by the State or any organization financed by State
funds:-

(i) Boarding only

(ii) Lodging only

(iii) Boarding and Lodging

176
9. Daily Allowance on Tour
(i) Hotel accommodation charges

Period of Stay If stay in Name Daily No. of Total #Invoice

Class X of the rate of days amount
From To city hotel lodging paid No. Date
(Y/N) charged

a b c d e f g=e *f h i

Total D

Note 1 : For pay levels 8 and below, the amount of claim (up to the ceiling) may be paid without production of
vouchers against self-certified claim only. For stay in Class ‘X’ cities, the ceiling for all employees up to Level 8
would be on production of vouchers/invoice.

(ii) Travelling Charges at the camp station:

Date Place Mode of Distance Fare @Rate Vehicle Mileage

and conveyance Kms. Paid per km Number allowance
Time From To
Rs.

a b c d e f g h i=e*g

Total E

@ Prescribed specific rates of the Place by the Directorate of Transport of the concerned State or of the
neighbouring States:

# The amount of claim (up to the ceiling) may be paid against self-certified claim only.

(iii) Food charges:

Length of Absence Lumpsum entitlement per Amount
day

Total F

10. Total amount claimed (col: 4B + 5C + 9(i)D+ 9(ii) E + 9(iii) F)=Rs.………………………………………………

11. Net amount claimed =Total amount claimed less advance taken(Col.10-3A) =
Rs………………………………………………………….

177
12. Self declaration certificate (Tick in appropriate box)
(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that I have neither claimed nor I will claim part or full of this claim for this journey from
any other source/office.
(iii) I have indeed travelled upto the declared place of visit.
(iv) I was neither allowed free transit by Rail under free pass nor otherwise provided with means of
communication at expense of the State or Local Bodies journey for which T.A. has been claimed in the bill.
(v) I did not perform the road journey for which the kilometer allowance has been claimed at the higher rates
prescribed in SR 46 by taking a single seat in a taxi motor or mini bus or lorry plying for hire.

Date: Signature/e-sign/DSC of claimant

Countersigned (Signature & Designation of the controlling officer)

Supporting documents :

(i) Ticket /e-Ticket

(ii) Boarding pass in case of Journey by Air or requisite certificate
(iii) Approved tour programme
(iv)If the journey(s) by higher class accommodation has been performed with the approval of the
competent authority, a copy of the approval may be attached.
(v)Hotel invoice/Self certificate
(vi) Travelling at the camp station – self certificate

178
 PART B
(To be filled in the Bill Section)

1. The net entitlement on account of Travelling Allowance works out to be Rs................

(Rupees…………………………………………………………………..) as detailed below:

Particulars Amount claimed Amount admitted

(in Rs.) (in Rs.)

(a) Fare admissible

(i) Air
(ii) Railway

(iii) Bus

(iv) Steamer

TOTAL

(b) Road mileage for........Km. @........per/km.

(c) Hotel accommodation charges

(d) Travelling charges at camp station

(e) Food charges

(f) Gross amount (a+b+c+d+e)

(g) Less amount of advance(s) if any, drawn vide e-

Bill No. Dated...................

Net amount (f-g)

Appropriation for 20….

Progressive Expenditure (including this bill)

Balance available

Pay Rs……………….(Rupees………………………………..only) to the claimant as per the entitlement worked at above.

Certified that the claims included in the bill have not been already paid.

Bill Clerk/Sanction Maker

Signature /DSC of DDO

Countersigned (# in case of manual bill)

Controlling Officer(Signature)

179
 Part C (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

180
 R.P.R -14B
[See para 2.7(2) of Subsidiary Instructions]
TA-claim-cum-Bill for Transfer

Token No…………………….Token Date……………………………..……..

(i(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part A (to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
(i)Name of the claimant (ii)Designation (iii)Name of the Office (iv)Pay level (v)Pay

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

2. Details of journey:

Headquarters
Old New
Residential address (for retirement)
Old New

3.Whether advance taken earlier: Yes/No

If yes, provide the details as under :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim date
Total A

181
 4.Details of journey (s) performed by the Govt. employee as well as members of his/her family :

Departure Arrival Distance Mode No. of Travelled Ticket No./

in Km. of fares PNR No.
Date From Date To for road travel Class Fare Paid
and and Mileage Rs.
Time Time

(a) (b) (c) (d) (e) (f) (g) (h) (j)

Total B

5. Details of journey (s) performed by road between places connected by rail

Date Name of place Mode of Distance Actual #Bus Ticket

travel in km Fare paid Number
From To

(a) (b) (c) (d) (e) (f) (g)

TOTAL C:

6.Particulars of the members of the family as on the date of travel [vide S.R. 2 (8)] (For Transfer)

Sl. Name Age Relationship with the Government

No servant
1 2 3 4

7. Transportation charges

Transportation Date Mode of Station Weight Rate Amount Invoic Date Issuing
of transport in e No. authority
From To Kgs. Rs. Rs.

1 2 3 4 5 6 7 8 9 10

182
 Personal
effects

Conveyance NA
NA

TOTAL D

8. Transfer Grant : Rs…………………………………………

9. Total amount claimed (Col 4B+ Col 5C + Col 7D+Col 8)=Rs.…………………………………………………………..

10. Net amount claimed =Total amount claimed less advance taken
(Col.9-3A) = Rs………………………………………………………….

11. Self declaration certificate (Tick in appropriate box)

(i)The information as given above is true to the best of my knowledge and belief.
(ii)I further declare that I have neither claimed nor I will claim part or full of this claim for this journey from any
other source/office.
(iii)I and the members of the family in respect of whom the claim is submitted have indeed travelled upto the
declared place of visit.
(iv) I/my family was neither allowed free transit by Rail under free pass nor otherwise provided with means of
communication at expense of the State or Local Bodies journey for which T.A. has been claimed in the bill.
(v)I did not perform the road journey for which the kilometer allowance has been claimed at the higher rates
prescribed in SR 46 by taking a single seat in a taxi motor or mini bus or lorry plying for hire.

Date: Signature/e-sign/DSC of claimant

Countersigned (Signature & Designation of the controlling officer)

Supporting documents

(i) Ticket /e-Ticket

(ii)Boarding pass in case of Journey by Air or requisite certificate

(iii)Copy of transfer order

(iv)Invoice for transportation charges of personal conveyance

(v)Invoice for transportation charges of personal effects

183
 PART B
(To be filled in the Bill Section)

The net entitlement on account of Travelling Allowance works out to Rs................ (Rupees………………………………..)
as detailed below:

Particulars Amount claimed Amount admitted

(in Rs.) (in Rs.)

(a) Fare admissible

(i) Air

(ii) Railway

(iii) Bus

(iv) Steamer

TOTAL

(b) Road mileage for........Km. @........per/km.

(c ) Transportation of personal effects.

(d) Transportation of Conveyance

(e) Transfer Grant

(f) Gross amount (a+b+c+d+e)

(g) Less amount of advance(s) if any, drawn vide e-

Bill No. Dated...................

Net amount (f-g)

Appropriation for 20….

Progressive Expenditure (including this bill)

Balance available

Pay Rs……………….(Rupees………………………………..only) to the claimant as per the entitlement worked at above.

Certified that the claims included in the bill have not been already paid.

Bill Clerk/Sanction Maker

Signature /DSC of DDO

Countersigned (# in case of manual bill)
Controlling Officer(Signature)
184
 Part C (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

185
 R.P.R 14C
[See para 2.7(2) of Subsidiary Instructions]
LTC claim-cum-Bill

Token No…………………….Token Date……………………………..……..

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part- A (to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
(i)Name of the claimant (ii)Designation (iii)Name of the (iv)Pay level (v)Pay
Office

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

2. Details of journey:

(i)Headquarters (ii) Date of Joining Govt. (iii) Home Town

service

(iv) Nature and period of leave (v)Block year (vi) If Extended : Y/N.
sanctioned : If Yes, Block Year:
………………………….days. Leave
from……………….to …………………

3. Whether advance taken earlier: Yes/No

If yes, provide the details as under :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim date

TOTAL A

186
4.Details of journey (s) performed by the Govt. employee as well as members of his/her family :

Departure Arrival Distance in Mode No. Travelled Ticket

Km. for road of of No./
Date From To Mileage travel fares Class Fare Paid PNR No.
Date
and Rs.
and
Time
Time

(a) (b) (c) (d) (e) (f) (g) (h) (j)

Total B

5. Details of journey (s) performed by road between places connected by rail

Date Name of place Mode Distance Actual #Bus Ticket

of in km Fare paid Number
From To travel

(a) (b) (c) (d) (e) (f) (g)

TOTAL C:

6. Particulars of the members of the family in respect of whom the LTC has been availed

Sl. No Name Age Relationship with the Government

servant
(a) (b) (c) (d)

187
 7. Details of journey (s) performed by road between nearest airport/railway station/bus terminal upto the
declared place of visit where no public transport is available.

Date Names of places Mode Distance Actual @Rate Road

of in km Fare paid per km Mileage
From To travel

1 2 3 4 5 6 7 8=(5x7)

Total D1 Total
D2

8. Total amount claimed (4B + 5C + 7D1)=Rs.…………………………………………………………..

9. Net amount claimed =Total amount claimed less advance taken

(Col.8-3A) = Rs………………………………………………………….

10. Self declaration certificate

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that I have neither claimed nor I will claim part or full of this claim for this journey
from any other source/office.
(iii) I and the members of the family in respect of whom the claim is submitted have indeed travelled upto
the declared place of visit.
(iv) In case of the above declaration given by me is not found true at any stage, I shall be liable to
disciplinary action under Central Civil Services (Classification, Control and Appeal) Rules, 1965, as
amended from time to time and to refund the sum alongwith penal interest thereon to the
Government.
(v) That my spouse is not employed in Govt. service/that my spouse is employed in Government service
and the concession has been availed by him/her separately of himself/herself or for any of the family
members of the concerned block of …………………years.

Date: Signature/e-sign/DSC of claimant

Supporting documents

(i) Ticket /e-Ticket

(ii)Boarding pass in case of Journey by Air or requisite certificate

188
 PART B
(To be filled in the Bill Section)

1. The net entitlement on account of Travelling Allowance works out to Rs................

(Rupees………………………………..) as detailed below:

Particulars Amount claimed Amount admitted

(in Rs.) (in Rs.)

(a) Fare admissible

(i) Air

(ii) Railway

(iii) Bus

(iv) Steamer

(v) Distance travelled by private vehicle, if any

(refer Col. 7 of claim)

(b) TOTAL

(c) Less amount of advance(s) if any, drawn vide e-

Bill No. Dated...................

Net amount (b-c)

Appropriation for 20….

Progressive Expenditure (including this bill)

Balance available

2. It is certified that :-
(i) Shri/Shrimati/Kumari ………………………………………………………… has rendered continuous service
for one year or more on the date of commencing the outward journey.
(ii) Necessary entries have been made in the Service Book of Shri/Shrimati/Ms………………..
(iii) The claims included in the bill have not been already paid.

Pay Rs……………….(Rupees……………………………………………………………………………...only) to the claimant as

per the entitlement worked at above.
Bill Clerk/Sanction Maker

Signature /DSC of DDO

Countersigned (# in case of manual bill)
Controlling Officer(Signature)

189
 Part C (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

190
 R.P.R. 15
[See para 2.4(3) (b) of Subsidiary Instructions]
PAY BILL

Name..................................................................... Bill No...........................................

Designation.......................................................... Head of Account.............................
For the month of...........20........

Monthly Rate Amount

Rs. Rs.
Pay and Allowances
1…………..
2…………..
Gross Claim (Rs.)

Deductions:

1. Income Tax …………………..

2. Surcharge ................................
3. Cess……………….

4. Voluntary Cut………………..
5. C.G.H.S..................................
6. Miscellaneous Recoveries/…….
…………………..
…………………..

Total Deductions………………………………............
Net Amount Payable …………………………………………
Rupees (in words)………………………………………
Signature/DSC of Drawing and Disbursing Officer

(FOR USE IN PAY AND ACCOUNTS OFFICE)

Passed for payment of Rs……………………..(Rupees ......................................................................... )

Payment through Cheque No/ payment advice No.……………… date……………………

Date………………………. Signature/DSC of Pay and Accounts Officer

191
 R.P.R. 16
(See para 2.7(1) of Subsidiary Instructions]
TRAVELLING ALLOWANCE BILL
(Front page)

Instructions for preparing Travelling Allowance Bill:-

a. Journey of different kinds and journeys and halts should not be entered on the same line.
b. Fraction of kilometer in the total of a bill for any one journey should not be claimed.
c. When the first item of a travelling allowance bill is a halt, the date of the commencement of this halt should be
stated in the 'Remarks' Column.

NAME.................................. BILLNO........................

DESIGNATION.......................... HEAD OFACCOUNT................

PAY....................................

HEADQUARTERS ......................

Kind of Air journey/Railway/ Fare

Particulars of Journey & Halts Journey i.e. Steamer Amount
by Rail,
Departure Arrival Steamer, Air Class No. of
or Road fares
Date & Date &
Station Station
Time Time

1 2 3 4 5 6 7 8

Rs.

-Middle page-

Distance Duration of Transportation charges of personal effects & Actual Purpose of Re

travelled Halt Conveyances Expense journey mar
by Road ks
Weight Rate Distance Amount

9 10 11 12 13 14 15 16 17

Days/hrs. Rs. Rs.

192
 It is certified that :
(i) No T.A. in respect of the journey for the period mentioned in the bill has been or will be claimed from
any other official source.
(ii) Wherever (a) any pan of the journey (other than the Railway Journey) was performed by a conveyance
provided at the expense of the Govt. of India or of State Govt. or of a Local Fund, (b) Free board and/or lodging
are provided by State or any organisation financed by State Funds, the claim has been regulated taking this fact
into account.

Dated………….. Signature of Claimant

-Back page-

SUMMARY OF CLAIMS Rs.

Railway, Air & Steamer Fare ………………..

Road Mileage—Km.@. ....... Per Km.

Transportation Charges Actual Expense

Total Claim
Deductions:—

T.A. Advance drawn vide Bill No................. ..............dated........... ....

Net Claim

Rupees in words ( .............................................. )

Signature/DSC of Drawing and Disbursing Officer

(FOR USE IN PAY AND ACCOUNTS OFFICE)

Passed for payment of Rs……………………..(Rupees ............................................................................. )

DH AAO PAO

Payment through Cheque No./payment advice No.……………….. date……………………

193
 R.P.R. 17
(see para 2.4(3) (g) and para 2.6 of Subsidiary Instructions)
PAY BILL REGISTER
Name & Designation Previous PBR No. GPF A/c. No. PRAN (NPS) Opening Deposits/ Recoveries during the Govt. contribution in
Balance of year (Cols.22&23) r/o CPF
Date of Birth GPF
Pay Level Service verified upto…. Rs. Rs. Rs.
Pay in Pay Level Instalments**
Particulars of Honorarium, if any paid Amount paid
Date of Increment No. Rate
No. & date of bill and date of payment

Date of joining in the office Particulars of No. & Condition Account of GPF
advances date of , if any
sanction Interest Total Withdrawal Closing Whether nomination Next Pay Bill Register No.
Date & office to which allowed during the Balance received and accepted,
transferred during the year Give Sl. No. of the Guard
year Rs. Rs. Rs. Rs. file/ where filed
GPF/ CPF CGEGIS Payment
Permanent/ Temporary advances/
withdrawals
Whether spouse employed Interest bearing advance/ Long Term No. & date Amount
in Govt./Corp./PS Advances of vouchers Rs.
Undertaking
HBA Initials of Balance Initials of Amount Balance outstanding
SO/Drawing b/f on 31st SO/ recovered
Drawing
Government residence Motor Car/ Other Motor Conveyance/ Officer March Officer during the Amount No. of
occupied Computer Advance year Rs. instalments**
Rate of Licence Fee Short Term Advances
Occupation Vacation Other Conveyance (Cycle)
date date
GPF/CPF Account No Interest –Free Advances Other Advances
PIP No. Amount paid Recovery Rs. Balance Rs.
Rs.
LIP No. Flood (a) On transfer
Pay T.A.
Others
Aadhaar No. (b) On Tour
Permanent Account No. ( c) LTC
(PAN)
(d) For medical
treatment
Noted on/from LPC issued to/ received from………………..…vide letter No…..……….
dated……….
** to be indicated separately for principal and interest, where necessary
194
 1

19

Rs.
Income Tax Period

2
Cess1

20

Rs.
Particulars

Cess2

21

Rs.
.
Rs
CGHS contribution

22
3
Pay

.
Rs.

Rs
Licence Fee

23
4

.
Special / personal pay

Rs
CGEGIS/ CGEIS

24
Rs.
GPF/ CPF /NPS 5 Dearness Allowance

25

Rs.
Rs.
contribution
6

26
GPF/CPF Advances House Rent Allowance

Rs.
Rs.
7

House Building

27

Rs.
Advance Transport Allowance
Rs.

.
8

Rs
Motor Car Advance

28
Non-practicing
Rs.

Other Motor Allowance

29

Rs.
9

Conveyance Advance
Tuition Fee
Rs.

Other Conveyance

30

Rs.
Advances
Project Compensatory
Other Advance
10

Allowance
31
Rs.

Rs.

195
Computer Advance
32
11

Rs.
Foreign Allowance
Rs.

DEDUCTIONS / RECOVERIES

Any other advance

33

Rs.
AMOUNT DUE

Special Duty Allowance

12

Rs.

Postal Life Insurance

34

Rs.

(PLI)
Cash Handling
13

Rs.

Interest on loans & Allowance

35

Rs.

advances
Child Care Allowance
14

Rs.

Other deductions
36

Rs.

Total deductions Conveyance / Cycle

15

37
Rs.

Rs.

Allowance
16

Rs.

Net payable Dress Allowance

38

Rs.
17

Rs.

Checkers initials
39

Bill No. & date Gross amount payable

40
18

Rs.

Remarks
41
 R.P.R 17
(para 2.4(3) (g) of Subsidiary Instructions)
Pay Bill Register Part II

Other Payment/reimbursement made

Department

Head of Account

DDO Designation

Period :

Sl. Name, Children News- Tele- Medical TA Claim Claim Bill Date
No Designation Educatio paper phone Reference Date No/
Employee ID n bills bills No e-
Allowanc Bill
e No.
1 2 3 4 5 6 7 8 9 10 11

Signature/DSC of DDO

196
 R.P.R. 18
(See para 2.4(3)(g) of Subsidiary Instructions)
ABSTRACT OF PAY BlLLS

Particulars of dues & deductions

DUES

1. Pay (Cols. 3+4)

2. Dearness Allowance (Col.5)
3. House Rent Allowance (Col.6)
4. Transport Allowance(Col.7)
5. Other Allowances (Col. 8to16)
6. Tuition Fee(Col.9)

7. TOTAL DUES (Col.18).

DEDUCTIONS
8. (a) Income tax (Col.19)
(b) Cess1 (Col.20)
(c) Cess2 (Col.21)
9. C.G.H.S. Contribution (Col.22)
10. Licence Fee (Col.23)
11. (a) CGEGIS (Col.24)
(b) CGEIS

12. (a) GPF/CPF/ NPS Contribution (Col.25)

(b) GPF/CPF Advances (Col. 26)

13. House Building Advance (Col.27)

14.(a) Motor Car Advance (Col. 28)

(b) Other Motor Conveyance Advances (Col.29)

(c) Other Conveyance Advances (Col.30)
(d) Other Advances(Col.31)
(e) Computer Advances (Col.32)
15.Any Other Advance (Col.33)
16. Postal Life Insurance (Col.34)
17. Interest on Loans/Advances (Col.35)
18. Other-deductions, if any (Col.36)
19. Deductions/Recoveries adjustable by other PAOs (GPF/ HBA etc.)
20. Total-deductions (Col.37)

21. Net amount payable (Col.38).

197
 R.P.R. 20
[See para 2.4(4) of Subsidiary Instructions]
ABSENTEE STATEMENT

Name of Reference to Designatio Kind Period From To Nature of Name of

in the establishment bill

Reference to item no.
absentee n of vacant (Forenoon/ (Forenoon/
item no. absence Governm
post Afternoon) Afternoon)
in the ent
establishment servant
bill officiating
against
vacancy

1 2 3 4 5 6 7 8 9 10

Date: Signature/DSC of DDO

Notes:-

1. In Column 4 should be stated EL/ HPL, Other Duty, Officiating, In transit,

transferred to…, suspended etc., the date of each be specified as far as possible in Columns 6 and 7.

2. The statement should be divided off into sections corresponding to sections in the bill, only
those arrangements affecting one section being shown together.

198
 R.P.R. 21

[ See Para 2.4(5) of Subsidiary Instructions]

INCREMENT CERTIFICATE

1. Certified that the Government servant(s) named below have earned the prescribed periodical increments from the
date cited in column 6, having been the incumbents of the posts specified for not less than ................................... year (s)
from the date shown in column 5, after deducting periods of absence from duty not counting for increment, absence on
leave without pay, etc. Further certified that during the period or periods of leave taken from............to............and
from.............. to.............. which have been counted for increment in the case of officiating Government servant/servants
named on the reverse, he/they would have officiated in the post/posts but for his/their proceeding on leave.

2. Certified that the Government servant(s) named below has/have earned/will earn periodical increments from the
date cited for reason stated in the explanatory memo, attached hereto.

Name Whether Pay Present Date Date of Pay after Absence from Leave without pay
of substantive level pay (Pay from present increment(P duty not and in the case of
incumb or officiating in Pay which increment ay in Pay counting for those holding the
ent level ) present level) increment post in officiating
pay is capacity, all other
drawn kinds of leave
during which
he/they would not
have continued to
officiate in the post

1 2 3 4 5 6 7 From To From To
8 9 10 11

Notes:— The figure (1) or (2) should be placed against each name according as the certificate (1) or (2) applies.
The explanatory memorandum should be submitted in any case in which certificate (2) applies.

199
 R.P.R. 22
[See para 2.4(7)(f) of Subsidiary Instructions]
REGISTER OF COURT ATTACHMENT OF PAY ETC.

Court’s Recovery Acknowle- Remar

Name &designation of

Amount to be recove-
Order dged by the ks

No. & date of remit -

Initials of Disbursing
Initials of Disbursing
court

Name of Plaintiff
Number of suit
the defendant

No. Date Amount Date Dated

Office r
Officer
Rs. initials of

tance
Disbursing

red
Officer
1 2 3 4 5 6 7 8 9 10 11 12 13

200
 R.P.R 23
[See para 2.8 of Subsidiary Instructions]
CONSOLIDATED MEDICAL CHARGES REIMBURSEMENT BILL

Token No…………………….Token Date……………………………..…………………

Column 1 to 12 for office purpose:[ autofilled in e-claims]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount Rs. & Code

6.Grant No 7.Category 8.Head of 9. Object Head 10.Sanction/ 11.Sanction/ 12. F.Y

(V/C) Account Description e-Sanction ID No. e-Sanction date

Part A -To be filled up by DDO for generating bill

Sl. No Claim No. Name of Designation Gross claim Advance Net Remarks
Government servant adjustable amount
Rs. payable
Rs.
Rs.

1 2 3 4 5 6 7 8

Total

Pay Rs……………….(Rupees (in words)…………………………………………to …………………………………… through Payment Advice in

favour of officers as indicated in ‘Remarks’ column Rs……

Appropriation for 20 Rs. ......................

Expenditure including this bill Rs. ………………..
Balance Rs. ………………..

Certified that the claims included in the bill have not already been paid and office copies of the sub-bills have been
suitably cancelled to avoid double payment.

Date………………
Signature/DSC of DDO
Designation of Drawing Officer

201
 Part B: For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

202
 R.P.R. 23A
[see para 2.8 of Subsidiary Instructions]
MEDICAL CHARGES REIMBURSEMENT CLAIM –CUM- BILL (CGHS)

Token No…………………….Token Date……………………………..………………..

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part- A (to be filled up by the Principal card holder)

1. Claimant details
Employee Code/Unique id
(i)Name of the (ii)Designation (iii)Name of the (iv)Pay level (v)Pay
claimant Office

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

2. CGHS details of the principal card holder

(i) CGHS beneficiary ID No.
(ii) Validity of CGHS card
(iii) Ward Entitlement : Pvt./Semi Pvt./General
(iv) Full address

3. Patient details
(i) Patient’s name
(ii) Patient CGHS beneficiary ID No.
(iii) Validity of CGHS card
(iv) Relationship with the Principal CGHS card holder

4. Name and address of the hospital/diagnostic centre/

imaging centre where treatment is taken or tests done:

5. Whether the hospital/diagnostic centre/

imaging centre is empanelled under CGHS: Yes/No

6. Treatment for which reimbursement claimed:

(i) OPD Treatment/Tests and investigations
(ii) Indoor treatment

203
7. Whether treatment was taken in emergency : Yes/No
(if yes, attach certificate)

8. Whether prior permission was taken for the test/treatment: Yes/No

(if yes, attach copy)

9. Whether subscribing to any health/medical insurance scheme: Yes/No

if yes, details thereof
Name of the insurance company Amount claimed Amount received

10. Whether advance taken earlier: Yes/No

If yes, provide the details as under :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim date
Total A

11. Details of total amount claimed :

Details Amount Sl. No. of Cash Date Issuing Authority
claimed CGHS memo
approved No.
rate list
OPD consultation NA
Treatment Date:
NA
Indoor From
treatment To
Tests and Date:
investigations
Ambulance
charges

Total B

12. Total amount claimed (col 11B)=Rs.…………………………………………………………..

13. Net amount claimed =Total amount claimed less advance taken
(Col.12-10A) = Rs………………………………………………………….
14. Self declaration certificate :
(i) The information as given above is true to the best of my knowledge and belief.
(ii) The person for whom medical expenses were incurred is wholly dependent on me.
(iii) I am a CGHS beneficiary and the CGHS card was valid at the time of treatment.
(iv) I agree for the reimbursement as is admissible under the rules.
(v) I further declare that I have neither claimed nor I will claim part or full of this claim for this treatment from
any other source/office.

Signature/e-sign/DSC of claimant
204
 Details of supporting documents :
(i) Copy of CGHS card of (a) Principal card holder (b) Patient
(ii) Copy of referral by CGHS
(iii) Copy of permission letter, if any
(iv) Emergency certificate in case of emergency
(v) Ambulance certificate, if any
(vi) Discharge summary, if any

205
 Part B: (To be filled in the Bill Section)

The net entitlement on account of medical claim works out to Rs. _______as detailed below:-

Sl.No. Details Amount Amount

claimed (in Rs.) admitted (in Rs.)
(a) OPD Treatment

(b) Indoor treatment

(c) Tests and investigations

(d) Ambulance charges

(e) TOTAL

(f) Less amount of T. A. advance, if any, drawn

vide voucher No. __________ Dated
_______________

Net amount (e-f)

Budget allotment

Progressive Expenditure (including this bill)

Balance available

Sanction ID No……………… Sanction Date:

Pay Rs……………….(Rupees………………………………..only) to the claimant as per the entitlement worked at above.

Certified that the claims included in the bill have not been already paid.

Bill Clerk/Sanction Maker

Signature /DSC of DDO

Countersigned (# in case of manual bill)
Controlling Officer(Signature)

Part C (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

206
Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

207
 R.P.R.23B
[see para 2.8 of Subsidiary Instructions]
MEDICAL REIMBURSEMENT CLAIM CUM-BILL (MA)

column 1 to 14 for office purpose:[autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

PART – A (To be filled up by claimant) [The columns are autofilled in e-claims)

1. Claimant details
Employee Code/Unique id
(i)Name of the (ii)Designation (iii)Name of the (iv)Pay level (v)Pay
claimant Office

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

2. Details of the employee :

(i) Office in which employed

(ii) Place of duty
(iii) Residential address
(iv) Whether married or unmarried…………………………………………
(v) If married, the place where wife/husband is
employed……………………………………….……………………….

3. Patient details :

(i) Patient’s name

(ii) Relationship with employee
(iii)Age of the patient
(iv)Place at which the patient fell ill.…………………………………………….

4. Whether subscribing to any health/medical insurance scheme: Yes/No

if yes, details thereof
Name of the insurance company Amount claimed Amount received

208
 5. Whether advance taken earlier: Yes/No

If yes, provide the details as under :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim date
Total A

6 Details of the amounts claimed :

(i)Medical Attendance

Charges
Name of the Designation Hospital to Amount Invoice Invoice
Medical which attached paid No.
date
officer
Consultation:

Date-wise :
Injection:
Date-wise :

^
NA NA NA
Tests:

Date-wise :

@ N N NA
Medicines: NA NA
T
Total B
# Indicate consulting room of the Specialist or Medical Officer or at the residence of the Patient.

^ If the tests were under taken on the advice of the AMA, attach certificate.
@ In case of e-claim, the name of Chemists shall be captured in the system along with cash memo issued.

(ii) Hospital Treatment---

Name of the hospital …………………………………… Entitlement of ward as per Pay:

Period of hospitalization: from……………… to …………. Days:……

Charges
Details Amount Invoice Invoice
paid No.
date

Accommodation Pvt/
Semi Pvt/
Economy/

General/
Others
Diet
Surgical
operation:

209
 Tests Name of the
Hospital/Lab

Medicines

Special
medicines
Ordinary
nursing
Special nursing
Ambulance Journey
charges From
To
Any other charges
Total C

Note 1: in cases where the accommodation is higher than the status of the Government servant, a
certificate should be attached to the effect that the accommodation to which he was entitled was not
available
Note2. If the treatment was received by the Government servant at his/her residence under Rule 7 of
the CS (MA) Rules, 1944, give particulars of such treatment and attach a certificate from the AMA as
required by these rules.
Note 3: If the treatment was received at a hospital other than a Government hospital, necessary details
and the certificate of the AMA that the requisite treatment was not available in any nearest
Government hospital should be furnished.
(iii) Consultation with Specialist ----- Consultation with Specialist other than AMA: Yes/No.
If yes, furnish the following details:-
Consulta
Name of Hospital Place of Amoun Invoice Invoice
tion
the to which consultation t paid No. date
Charges
Medical attache
officer d

Consulta
tion:
D
Date-
wise :
Total D

7. Total amount claimed (col 6 B+C+D)=Rs.…………………………………………………………..

8. Net amount claimed =Total amount claimed less advance taken

(Col.7-5A) = Rs………………………………………………………….

210
 9. Self declaration certificate :

(i) The information as given above is true to the best of my knowledge and belief.
(ii) The person for whom medical expenses were incurred is wholly dependent on me.
(iii) I agree for the reimbursement as is admissible under the rules.
(iv) I further declare that I have neither claimed nor I will claim part or full of this claim for this treatment
from any other source/office.

Signature/e-sign/DSC of claimant

Date:

Details of supporting documents :

(i)copy of referral by AMA

(ii) Copy of permission letter of Office, if any

(iii)Essentiality certificate (OPD case only).

(iv)CASH memos

(v)Certificate in case of higher class of accommodation is used (Note 1).

(vi) Certificate in case of Tests were undertaken on the advice of the AMA

(vii)Copy of discharge summary, if any

(viii)Ambulance certificate (original), if any

(ix)Copy of prescription

211
 Part B: (To be filled in the Bill Section)

The net entitlement on account of medical claim works out to Rs. _______as detailed below:-

Sl.No. Details Amount Amount

Claimed (in admitted (in
Rs.) Rs.)

(a) Medical Attendance

(b) Hospital Treatment

(c) Consultation with Specialist

(d) TOTAL

(e) Less amount of Medical advance, if any,

drawn vide voucher No. __________ Dated
_____

Net amount (d-e)

Budget allotment

Progressive Expenditure (including this bill)

Balance available

Sanction ID No……………… Sanction Date:

Pay Rs……………….(Rupees………………………………..only) to the claimant as per the entitlement worked at above.

Certified that the claims included in the bill have not been already paid.

Bill Clerk/Sanction Maker

Signature /DSC of DDO

Countersigned (# in case of manual bill)
Controlling Officer(Signature)

Part D: For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

212
 (FOR USE IN PAY AND ACCOUNT OFFICE)
(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

213
 R.P.R. 24
[See para 2.4(7)(i), 2.9(1) of Subsidiary Instructions]
ACQUITTANCE ROLL
(Payment of Salary by Cash)

Acquittance Roll of permanent (or temporary)establishment of ............................................... for pay or Travelling Allowance for the month of
…………….

Item Name Outside Deductions Remarks

unpaid item to be noted

Net amount as per bill

No. stamp where necessary,

Net amount payable

Dated signature (with

as such and attested

Court attachment
Designation

Total (Col.6
Society / Credit &

(Col. 4-11)
House Building
Thrift Society
Co-operative

Society

Misc.
LIC

to 10)
1 2 3 4 5 6 7 8 9 10 11 12 13
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

Total

Total unpaid Rs…………….(Rupees ..................................... )

Passed for Rs…………………….(Rupees………………………………………)on the authority of Establishment Bill of............. for……

……….

Certified that a proper acquittance has been taken in respect of each amount in this roll from the person entitled to
receive it.
Cashier

Drawing Officer

214
 R.P.R. 25
[See para 2.9(5) of Subsidiary Instructions]
REGISTER OF UNDISBURSED PAY AND ALLOWANCES, ETC.

Sl. Bill No. Net Date of Total amount Particulars of amount Dated Date of Dated Rema
& date amount encashment remaining initials disbursement initials rks
No shown in col. 5
of the undisbursed of G.O. of G.O.
Bill Name Amount

1 2 3 4 5 6 7 8 9 10 11
Rs. Rs.

Total

Total unpaid Rs…………….(Rupees ....................................................................................... )

Passed for Rs…………………….(Rupees .................................................................................. ) on the

authority of Establishment Bill of……………for ……….

Cashier

Drawing Officer

215
 R.P.R. 26
[See para 2.12 of Subsidiary Instructions]

BOND OF INDEMNITY FOR DRAWING ARREARS OF PAY AND ALLOWANCES OF DECEASED

GOVERNMENT SERVANTS

KNOW ALL MEN BY THESE PRESENTS that I, ………………………………………………………………………………………….

.................….................................................................................(a) widow/husband/son/daughter of
Shri/Shrimati………………………………………..............................(b) residing at...................................................
(c) (hereinafter called ‘the Obligor') which expression shall unless excluded by or repugnant to the
context, include his/her heirs, executors, administrators and legal representatives and
I/We (I) .................................................................................... (d) son of resident of
...................................................and (2)(e).............................................. son of...............................
................................... resident of ............................................ Surety/Sureties on behalf of the
Obligor (hereinafter called 'the Surety'/'the Sureties' which expression shall unless excluded by or
repugnant to the context include his/their, heirs, executors, administrators and legal representatives)
bind ourselves jointly and severally to pay to the President of India (hereinafter called 'the Government'
which expression shall unless excluded by or repugnant to the context include his successors and
assigns)on demand and without demur a sum of Rs....................(f) (Rupees.. .........................................
................... .) for which payment well and truly to be made we bind ourselves firmly by these presents.
Dated this day of ………20………………WHEREAS the aforesaid Shri/Shrimati (b) was at the time of his/her
death in the employment of Government.
AND WHEREAS the said Shri/Shrimati.....................................................died on
the. ................................... Day of.................. 20..........and ........) there was due to him/her
sum of Rs. ......................... (f)Rupees……………….. ) for Pay and Allowances in respect of his/her said
employment.
AND WHEREAS the above, bounden Obligor.......................................... (a) claims to be entitled to the
said sum as heir of her/his wife/husband/father, the said Shri/Shrimati..................................................
(b), but has not obtained letters of administration or a succession certificate to the property and effects
of Shri/Shrimati
AND WHEREAS the Obligor has satisfied the Government that she/he is entitled to the aforesaid sum
and that it would cause undue delay and hardship if she/he were required to produce letters of
administrations of or a succession certificate to the property and effects of the said Shri/Shrimati (b).
AND WHEREAS the Government desires to pay the said sum to the Obligor but under Government rules
and orders, it is necessary that she/he should first execute a bond with one surety/two sureties to
indemnify against all claims to the amount so due to the said Shri/Shrimati
............................................................................(b)before the said sum can be paid to the Obligor.
NOW THE CONDITION of this bond is such that if after payment has been made to the Obligor, the
Obligor or the Surety/ Sureties shall in the event of a claim being made by any other person against the
Government with respect to the aforesaid sum of Rs.................. ..(f)(Rupees. ................................ )
refund to the Government, the sum of Rs...................(f) (Rupees........................) and shall otherwise
indemnify and save Government harmless from all liability in respect of the aforesaid sum and all costs
incurred in consequence of any claim thereto THEN the above written bond or obligation shall be void
but otherwise the said bond shall remain in full force effect and virtue.

216
IN WITNESS WHEREOF the parties hereto have hereunto set their respective hands the day and the year
first above written.

………………………………….. Signed
by the above named Surety/
Sureties in the presence of
*…………………………………. Signed by
the above named Obligor in the
presence of:

(1) ................................................** Witness (1)..............................................

(2) ................................................*** (2) ..........................................

Accepted for and on behalf of the President of India by

........................................................................................
............................................... @ in the presence of@@
................................................................................................
Notes:
(a) Full name of the claimant.
(b) Name of the deceased Government Servant/Pensioner.
(c) Full address and place of residence of claimant.
(d) First Surety.
(e) Second Surety.
(f) Amount of Claim.

Note: — The Obligor as well as the Sureties should have attained majority so that the bond may have legal
effect or force.

*Signature of the Obligor.

** Signature of the First Surety.
*** Signature of Second Surety.
@ Name and designation of the officer directed or authorised in pursuance of Article 299 (1) of the
Constitution, to accept the bond for and on behalf of the President.
@@ Name and designation of witness.

217
 Date

To whom paid

No. of sub-voucher contingent abstract

Sub-division of detailed heads as may

be convenient. If the grant be not
ordinarily distributed among the sub-
divisions of a detailed head, they

budget
should be linked by a brace and the Detailed heads of
amount placed below. Each of

Appropriation for each head.

these spaces represents amount
heads

Sub-division of detailed heads

Detailed

Description

218
Charges
Unusual
R.P.R. 27

Amount

Rs.
YEAR 20…………………..

Total of each contingent abstract

Total of each month’ s bill

Rs.
[See para 2.19(2) of Subsidiary Instructions]

Date of detailed bill

Date of admission with initials

Remarks
REGISTER OF CONTINGENT CHARGES OF THE ……….MINISTRY / DEPARTMENT OF …………………………
 R.P.R.28
[See para 2.20(4) of Subsidiary Instructions]
SUB-VOUCHER FOR PETTY CONTINGENT EXPENDITURE

Date of Particulars of Payment Invoice Invoice Amount (Rs.)

payment Expenditure made to No. Date

Total

Sanction Maker/Cashier Signature/DSC of Sanction Checker /Head of Office

219
 R.P.R. 29
[See para2.21, 2.23 of Subsidiary Instructions]
Advance/Adjustment/Fully vouched Contingent claim-cum-BILL
o Advance (Abstract Contingent) claim-cum-Bill
o Adjustment of advance claim-cum-Bill
o Fully vouched claim-cum-Bill

Token No…………………….Token Date……………………………..…………………

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part A-( to be filled up by the claimant)

1. Claimant details
PFMS Registration No.

(i)Name of the claimant (ii) Address (iii) Name of the (iv) Mobile No.
authorized signatory

(v) E mail id (vi) Details of Bank where amount is to be credited

Bank Name Bank A/c No Bank IFSC Code

2.Contract details #:

Description Contract/ Supply Order Amount Period of Nature of Expected Amount

of charge Order No. date of contract, if claim : date of claimed
contract any Recurring/ delivery Rs.
Non Recurring

# attach a copy of contract.

220
 3.a. Buyer details :

Name & Address of Buyer Designation of Contact no. of Contact no. of

Buyer Buyer Receiver

b. Consignee details :

Consignee Name Consignee Designation Consignee Address

Contact no. of Receiver Shipping address Date of dispatch

Mode of dispatch Description of item & Quantity Goods Delivered (Yes/No)

4.Details of invoice

Sl. Description of Unit Quantity/ Amount Invoice Invoice Issuing

No. item Price No. of claimed No. date authority
items

Total A
# attach a copy of invoice. For payment Rs. 50,000 and above, it should be an e-signed invoice from the vendor

5. Details of advance taken :-

In case of e-claim through PFMS Amount claimed Amount received

Claim Reference No. Claim Date
Total B

(This information needs to be asked only in case of Adjustment of Advance)

6. Total amount claimed (col 4A)=Rs.…………………………………………………………..

7.Net amount claimed =Total amount claimed less advance taken

(Col.6-5B) = Rs………………………………………………………….
8.Self declaration certificate (mandatory)

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that payment of the same had not been claimed or received earlier.

Signature/E-sign/DSC of claimant

Supporting documents
(i) Copy of the contract order
(ii)Invoice No./Proforma Invoice No.
(iii)Any other supporting documents
(iv)Installation certificate
(v)Completion certificate

221
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100

PART – C (To be filled up by DDO for generating bill)

1. The following details are to be furnished in case of Drawal of Advance/ Adjustment of Advance/Fully vouched
Contingent Bill:-

Sl. No. Description of item Unit Price Quantity/ Amount Invoice

No. of claimed No.
items

Invoice date Issuing authority Amount Deductions Deducti Net

sanctioned if any on Head amount
payable

2. I certify on the items mentioned above that

(i) the expenditure included in this bill could not, with due regard to the interest of the public service, be avoided.
(ii) the payments entered in this bill have been duly made to the parties entitled to receive them and relevant vouchers
for all sums above Rs.2000 in amounts are attached to this bill duly verified.
(iii) The purchases billed for have been received in good order, that their quantities are correct and their quality good
that the rates paid for are not in excess of the accepted or market rates and that suitable notes of payments have
been recorded against the indents, supply orders and invoices concerned to prevent double payments.
(iv) All the articles detailed in the vouchers attached to the bill and in those retained in my office have been accounted
for in the Stock Register (in case when proper store accounts of materials and stores purchase are required to be
maintained).
(v) The monetary or quantitative limits prescribed by the Government in respect of items of contingencies included in
the bill have not been exceeded.

Pay Rs……………….(Rupees (in words)…………………………………………to …………………………………… through payment advice or

Cat ‘A’ cheque, if desired for payments amounting to less than 5000/-:-

Head Amount

Appropriation (under object head) for the current year......................................

Expenditure including this bill......................................

Amount of bill annexed......................................

Refund, if any Challan No.……….. date………………………………..

Balance available............................................

Date………………
Signature/DSC of DDO
Designation of Drawing Officer

222
 Part D (For use in PAO)

Passed for payment of Rs………………….(Rupees (in words)…………………………only.) as per the details above.

In case of Adjustment of Advance (not for payment)

Amount of advances drawn on date…………….vide Bill No………………date……….. are adjusted by this bill and note of
adjustment has been kept in the relevant Advance Check Register.

Date ................ Signature/DSC of PAO

Payment Details

DETAILS OF PAYMENT ADVICE/ CHEQUE ISSUED (for payment less than Rs.5000/-):-

DATE AMOUNT(Rs.)

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

223
 R.P.R. 29A
[See para 2.14, 2.21, 2.23, 2.53 of Subsidiary Instructions]
Bill for Recoupment of Imprest/Departmental Advance/Adjustment of Advance

o Recoupment of Imprest
o Departmental Advance
o Adjustment of Advance

Token No…………………….Token Date……………………………..…………………

column 1 to 12 for office purpose:[autofilled in e-bill]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount Rs. & Code

6.Sanction/ 7.Sanction/ 8. F.Y 9.Grant No 10.Category (V/C) 11.Head of 12. Object

e-Sanction ID No. e-Sanction Account Head
date Description

PART – A (To be filled up by Sanction Maker for generating sanction)

1. The following details are to be furnished for advance/adjustment/Recoupment of Imprest:-

Sl. No. of Invoice Invoice Amount Issuing purpose (with Sanctioned Sr. No. assigned
sub No if any date (Rs.) authority description where Amount in
vouchers necessary) Rs. contingent
register
1 2 3 4 5 6 7 8

Total A1 Total A2

2. Details of advance taken :-

In case of e-bill through PFMS Amount of advance taken

Claim Reference No. Claim date
Total B

(This information needs to be asked only in case of Adjustment of Advance)

3.Attach RPR 28 (in case of recoupment of imprest and Adjustment of Advance)

4. Amount sanctioned = Col. A2-Col.B=……………………………………….

Signature/DSC of Sanction Checker

224
 PART – B (To be filled up by DDO for generating bill)

Pay Rs………………………….(Rupees (in words)………………………………………………………………………………….only to DDO by cheque

I certify on the items mentioned above that

(i) the expenditure included in this bill could not, with due regard to the interest of the public service, be avoided.
(ii) In the case of e-bill, the vouchers exceeding Rs. 2000/- have been cancelled by me and retained in safe custody to
avoid any re-use and, thereafter, scanned copies of the invoices duly verified and digitally signed by me have been
attached with this bill.
(iii) I have, as far as possible, obtained voucher for less than Rs.2000 other sums which are listed in RPR 28 and am
responsible that they have been cancelled and so defaced or mutilated and retained in safe custody so that they
cannot be used again. All work bills are annexed (in case of recoupment of imprest).
(iv) The expenditure on conveyance hire included in this bill was actually incurred, was unavoidable and is within the
schedule scale of charges for the conveyance used.
(v) The Government servant concerned is not entitled to draw travelling allowance under the ordinary rules for the
journey, and is not granted any compensatory leave and does not and will not receive any special remuneration for
the performance of the duty which necessitated the journey.
(vi) The purchases billed for have been received in good order, that their quantities are correct and their quality good
that the rates paid for are not in excess of the accepted or market rates and that suitable notes of payments have
been recorded against the indents, supply orders and invoices concerned to prevent double payments.
(vii) All the articles detailed in the vouchers attached to the bill and in those retained in my office have been accounted
for in the Stock Register (in case when proper store accounts of materials and stores purchase are required to be
maintained).
(viii) The monetary or quantitative limits prescribed by the Government in respect of items of contingencies included in
the bill have not been exceeded.
(ix) The mazdoors were actually entertained and paid (on account of the wages of mazdoors engaged on manual labour
and paid at daily or monthly rates).
(x) (a) no portion of the building for which the expenditure was incurred, was utilised for residential or other purposes
during the period to which the charges relate; or
(b) the share of expenditure required to be recovered for the portion of the building used for residential or other
purposes during the period for which the charges were paid, has been recovered as indicated against each, from the
under mentioned persons from whom it was due. (in case of claims relating to rents, rates, taxes, electricity and water
and other connected charges incurred on account of the hire of private buildings by Government for accommodation
of Government offices)
(xi) The expenditure on entertainment charges included in this bill was incurred in accordance with the terms and
conditions laid down by the Government, from time to time, and that the prescribed monetary limits have not been
exceeded (in case of charges on account of expenditure on light refreshments at formal meetings and conferences)

Appropriation (under object head) for the current year......................................

Expenditure including this bill......................................

Balance available ......................................

Date………………
Signature/DSC of DDO
Designation of Drawing Officer

Supporting documents

(i) RPR 28 for details of invoice (less than Rs.2000/-)

(ii)Invoice No./Proforma Invoice No.

225
 Part C-For use in PAO

Passed for payment of Rs………………….(Rupees (in words)…………………………only.) as per the details above.

In case of Adjustment of Advance (not for payment)

Amount of advances drawn on date…………….vide Bill No………………date……….. are adjusted by this bill and note of
adjustment has been kept in the relevant Advance Check Register.

DH AAO PAO

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

226
 R.P.R. 33
[See para 2.35(5) of Subsidiary Instructions]
Claim-cum-BILL FOR REFUND OF REVENUE

column 1 to 12 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12. Head of Account

900

PART – A

(To be filled by the claimant): [The columns are autofilled in e-claims)

1. Claimant details

(i)Name of the claimant (ii) Address (iii) Mobile No. (iv) E mail id

(v) Purpose of deposit (vi) In whose name amount (vii)Bank/Office in (viii)Amount Originally
was originally deposited which deposited deposited

(ix) Date of Deposit (x)Amount claimed (xi) Details of Bank where amount is to be credited

Bank Name Bank A/c No Bank IFSC

Code

2.Self declaration certificate (mandatory)

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that refund of the same had not been claimed or received earlier.

Signature/DSC of claimant

227
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100 format

PART – C (for Departmental office)

Amount to be refunded
Details of Amount originally credited
Rs.
Head of A/c Challan No Date Amount

1 2 3 4 5

Pay Rs………………………(Rupees in words…………..only) to the claimant.

Certified that the claims included in the bill have not been already paid.

Initials of bill clerk

Signature/DSC of DDO

Part D (FOR USE IN PAY AND ACCOUNTS OFFICE)

Details of realization of amount in the accounts

Scroll No./ e-Scroll No. Scroll date/e-Scroll date

Passed for payment of Rs................... .(Rupees....................................................) to…………………...by Cheque/Demand

Draft/Payment Advice No............

Date............................ Signature/DSC of PAO/CDDO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

228
 R.P.R. 34
[See para 2.40, 2.57 and 2.99 of Subsidiary Instructions]
Grant-in-aid/Subsidy/Contribution/Investment/Loans and Advances Bill

(This bill should be prepared in duplicate - one for payment and the other as office copy)

Token No…………………….Token Date……………………………..……..

PART – A (To be filled up by DDO)

column 1 to 12 for office purpose:[autofilled in e-bill]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount Rs. & Code

6.Sanction/ 7.Sanction/ 8. F.Y 9.Grant No 10.Category (V/C) 11.Head of 12. Object

e-Sanction ID No. e-Sanction Account Head
date Description

13.Authority for 14.Amount 15.Amount sanctioned 16.Name of the body 17.Period, if

drawing charge sanctioned (in words) applicable

Certified that (tick in the box wherever applicable)

(i) Amount claimed in this bill was not drawn before.
(ii) The utilization report in respect of the previous Grant-in-aid and Loans and Advances drawn has been
furnished and accepted by the sanctioning authority.
(iii) Utilization report in respect of the present amount will be obtained from the loanee by this office and will
be furnished to the sanctioning authority.

Appropriation for the current year......................................

Expenditure including this bill......................................

Balance available............................................

Pay Rs……………….(Rupees (in words)…………………………………………only to the claimant stated above.

DDO (signature/DSC)

Date

229
 Part B (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

230
 R.P.R. 36
[See para 2.54(1) of Subsidiary Instructions]
CLAIM-CUM-BILL FOR HOUSE BUILDING ADVANCE/ COMPUTER ADVANCE

o House Building Advance

o Computer Advance
(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part A-( to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
(i)Name of the claimant (ii)Designation (iii)Name of the Office (iv)Pay level (v)Pay

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

(xi) Date of entering (xii)Whether permanent (xiii) Length of service (xiv) Date of
Central Govt. service or temporary superannuation

(2(i) is to be filled for HBA and 2(ii) is to be filled in case of Computer Advance)

2(i) If HBA is needed for purchase of a plot for construction of a new house, furnish details:

(a) Plot: Location with address, urban/local, is it clearly demarcated & developed, approx. area, cost, amount
paid, when proposed to be acquired, unexpired portion of lease if not freehold.

(b) Construction: Floor-Wise Area to be constructed, Estimated Cost, Amount of advance required (for
land/construction/both, No. of instalments for repayment

(c) If advance is required for enlarging the existing house: Location with address, Plinth area, Plinth area
proposed for enlargement, cost of construction/ acquisition of existing house, cost of proposed enlargement,
total Plinth area, total Cost, amount of advance required, No. of instalment for repayment.

231
 (d) If advance is required for purchasing a ready built house/flat: Location with address, Plinth area, when
constructed, Price settled, the agency from whom to be purchased, Amount (a)already paid (b)to be paid,
Amount of advance required, No. of instalments for repayment.

(e)If you or any dependant member of your family already own(s) a house, please state: - Location with
address, Plinth area, Present fair market value, Reasons for acquiring another house or enlarging the
existing house.

2(ii) If for Computer advance, furnish details:

(a) Anticipated price of Personal Computer, Amount of advance required, Number of installments in which
the advance is desired to be repaid.
(b) Whether advance for similar purpose was obtained previously and if so Date of drawal of the advance,
the amount of advance and or interest thereon still outstanding, if any,
(c) Whether previous sanction of competent authority has been obtained as required under rule 18(3) of
Central Civil services (conduct) Rules, 1964 in case of purchase from a person having official dealings
with the Government servant,
(d) Are any negotiations or preliminary enquiries being made so that delivery may be taken of the
Computer within one month from the date of drawl of the advance.

3. Self declaration certificate

(i) I solemnly declare that the information furnished by me in reply to the various items indicated above is true
to be best of my knowledge and belief.

(in the case of HBA)

(ii) I have read the rules regulating the grant of advances to Central government servants for purchase of land
and purchase/construction of building etc., and agree to abide by the terms and conditions stipulated therein.

(iii) I certify that: - (a)my wife/husband is not a Central Government servant/my wife/husband who is a Central
Government, has not applied for and/or obtained an advance under these rules; (b) neither I nor my
wife/husband/minor child has applied for and/or obtained any loan or advance for acquisition of a house in the
past from any government source (e.g. Ministry of Rehabilitation or under any central or State Housing Scheme);
(c) the construction of the house for which the advance has been applied for, has not yet been commenced.

(in the case of Computer)

(ii) I certify that I have not taken delivery of Computer on account of which I apply for the advance, that I shall
complete negotiations for the purchase of Pay finally and take Possession of the same before the expiry of one
month from the date of drawl of the advance.

Signature/e-sign/DSC of Government Servant

232
Supporting documents:

(i) the relevant construction plan approved by the Municipal authority concerned; and

(ii) detailed construction estimates based on Central/State PWD Schedule, prevailing in the area corrected
as per relevant cost of index duly signed by a qualified Engineer.

233
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100 format

PART – C (To be filled up by DDO)

Whether surety Indicate 1st/2nd/3rd

PBR Folio
taken Amount of advance instalment in case of Remarks
No.
HBA

1 2 3 4 5

Appropriation for the current year......................................

Expenditure including this bill......................................

Balance available............................................

Pay Rs……………….(Rupees (in words)…………………………………………only to the claimant stated above.

Certified that the claims included in the bill have not been already paid.

DDO (signature/DSC)

Date

Part D (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

234
 (FOR USE IN PAY AND ACCOUNT OFFICE)
(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

235
 R.P.R. 37
[See Para 2.54(1) of Subsidiary Instructions]
Claim-cum-Bill for Short Term Advances
Token No…………………….Token Date……………………………….

o TA-Tour
o TA-Transfer
o LTC
o Medical
o Others (pl. specify)

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part- A (to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
(i)Name of the claimant (ii)Designation (iii)Name of the (iv)Pay level (v)Pay
Office

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

(xi)Headquarters (xii)Whether (xiii)Date of

permanent or entering Central
temporary Govt. service

236
 [Column 2(i) to 2(vii) may be provided by claimant as per the Advance claimed]

2(i) TA/Transfer/LTC Advance , purpose of journey (tick whichever is applicable):

o For Tour o For Transfer o For LTC

Places to be visited Transfer station Home Town as
recorded in the Service
Book
Purpose of Visit Date of journey Whether the spouse is
entitled to LTC
Duration of visit : The number of family members who will The number of family
accompany : members who will
Name, relation, age accompany :
Name, relation, age
No of days…………………… Mode of travel and class of accommodation LTC to be availed :
Home Town/All India
Whether tour programme has been If concession is to visit
approved by the competent All India : Place of visit
authority
In case the officer is not entitled to Extended or not
travel by air, whether the approval
of competent authority has been
obtained :

Details of calculation Details of calculations In case of self, details

of leave
Air/Rail/ Hotel Travel Food Air/Rail/ Amount Amount to be Single bus fare/air fare
Bus stay within etc. Bus to be paid for paid for from HQ to home
Fare city Fare transportation transportation town/place of visit by
(two (two of personal of shortest route
way) way) effects Conveyance

Total Total

2(ii) For Medical Advance :-

1. Name of the patient and relationship with the Government Servant.
2. Nature of illness.
3. Whether treatment is received as Inpatient or Out-patient.
4. Name of the Hospital in which patient is treated and whether it is a recognised one.
5. Whether necessary certificate from the Medical Officer or Specialist of the recognised
hospital is enclosed.
6. Anticipated cost of treatment as certified by the Medical Officer/Specialist. (Proforma Invoice
to be attached).

2(iii) Other Advances (pl. specify) :

3.Amount of advance required. ……………………….

237
4.Self declaration certificate :

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that I have neither claimed nor I will claim part or full of this claim from any other
source/office.
(iii) I undertake to produce the tickets for the outward journey within ten days of receipt of the
advance. In the event of cancellation of the journey or if I fail to produce the tickets within ten days
of receipt of advance, I undertake to refund the entire advance in one lumpsum (in case of LTC
Advance).

Signature/e-sign/DSC of Government Servant

Date:

Supporting documents

(i)Approved tour programme

(ii)Transfer order

(iii)Copy of the leave approved

(iv)Certificate from Hospital

238
 PART – B (To be filled in the Bill Section)

The net amount on account of Advance works out to Rs. _______as detailed below:-

Amount Amount entitled for(in Rs.)

claimed(in
Rs.)

Budget allotment

Progressive Expenditure (including this bill)

Balance available

Sanction ID No………….

Payment of Rs……………….(Rupees………………………………..only) be made to the claimant. Or

I am directed to convey the sanction of the competent authority for payment of

Rs……………….(Rs……………………………only) to the claimant during the year …………..

Signature/DSC of Sanction Checker

(_______________________)

PART – C (To be generated by DDO)

Pay Rs……………….(Rupees………………………………………………………………………………………….…..only) to the claimant.

Certified that :

(i) The claims included in the bill have not been already paid.
(ii) The surety has been taken wherever necessary.
(iii) Entries have been made in respective Register and P.B.R. folios.

Initials of bill clerk (_______________________)

Signature/DSC of Drawing and Disbursing Officer

Part D: For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

239
Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

240
 R.P.R. 38
[See para 2.54(2) of Subsidiary Instructions]
SCHEDULE FOR RECOVERY OF HOUSE BUILDING ADVANCE/ MOTOR CAR ADVANCE/COMPUTER
ADVANCE/OTHER MOTOR CONVEYANCE ADVANCEFOR THE MONTH OF ……………20………….

Ministry/ Department/ Office…………………………………………………………………………

Name &Designation Month in Amount of No. of Amount deducted in Total Balance Remarks
which instalments the bill against recovered outstan regarding
advance Advance Interest of recovery Principal Interest including ding transfer/
was that in leave/
drawn Col.5 non-
recovery
etc.
1 2 3(a) 3(b) 4 5(a) 5(b) 6 7 8

Signature/DSC of DDO…………….

Designation of Drawing
Officer…………………

241
 R.P.R. 40
[See para 2.60(2) of Subsidiary Instructions]
SCHEDULE OF DEDUCTIONS ON ACCOUNT OF SUBSCRIPTION TO POST OFFICE
INSURANCE FUND FOR THE MONTH OF………………. MINISTRY/ DEPARTMENT/
OFFICE OF……………………..

Number of Name of Designation Period of Amount of GST Total

Policy subscriber Pay bill Premium Amount, if
recovered any
recovered
1 2 3 4 5 6 (7)=(5)+(6)

Date…………..

Signature……………………………..
Designation…………………………..

242
 R.P.R. 41
[See para 2.60(3) of Subsidiary Instructions]
SCHEDULE OF GENERAL/CONTRIBUTORY PROVIDENT FUND DEDUCTIONS

Important Instructions:

1. This form should not be used for transactions of any other Provident Funds. The Account Numbers should
be arranged in serial order.
2. Figures in columns 3,4,5 and 7 should be rounded to whole rupees. The total of the schedule should be
written both in figures and words.
3. In the Remarks Column,(i) Give reasons for discontinuance of subscriptions such as 'Proceeded on leave',
'Transferred to..............office ......................... ', 'Quitted Service', 'Died', or 'Discontinued under Rule 7
of GPF(Central Services) Rules 1960 & CPF Rules, 1962 in the schedule for the relevant month.'(ii) Write
description against every new name such as 'New Subscriber', 'Came on transfer from..........................
office ...........and previous account 'No. ............ kept by (P.A.O.) 'Fresh account number required', 'Resumed
subscription'
4. Separate schedules should be prepared in respect of persons whose accounts are kept by different Pay
and Accounts Offices and also separate for G.P.F. and C.P.F. deductions.

Office of the ......................................................................... (here write the designation of drawing officer

and station)
Deductions made from salary bill no. ..........................................................for the month of
................................
Name of Accounts Office who maintains these accounts (See Instruction 4) ..........................

Account Name Pay or/and Monthly Repayment of Total Remarks. Particular

Number leave Salary subscripti advances etc. realised of variations from
with guide this month on last month's
letter deductions(subscri
Amo No. of
Indicating ption & refunds)
unt instalments
series with brief reason
thereof

1 2 3 4 5 6 7 8
Rs. Rs. Rs. Rs.

Date…………….
Signature/DSC of DDO
Designation ..........................................

243
 For use in the Accounts Office

Voucher No................................. Date of encashment...........................

Certified that the name, amounts of individual deductions and the total shown in Column 7 have been
checked with reference to the bill.

Date............
Signature/DSC of Accountant/ Sr. Accountant (Compilation Section)

Certified that all the Subscriptions/repayments have been posted in respective ledger cards and account
numbers allotted to new names and action taken to call for their balances, if any.

Date.................
Signature/DSC of Accountant / Sr. Accountant/AAO (G.P.F. Section)

244
 R.P.R. 42
[See para 2.62, 2.63 and 2.64 of Subsidiary Instructions]
Claim-cum-Bill for withdrawal of Final Payment/advance from GPF/CPF or payment under DLIS
Token No…………………….Token Date……………………………..…

(This bill should be prepared in duplicate - one for payment and the other as office copy)
column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

PART – A (To be filled up by claimant) [The columns are autofilled in e-claims)

1. Claimant details
Employee Code/Unique id

(i)Name of the (ii)Designation (iii)Name of the Office (iv)Pay level (v)Pay

claimant

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

(xi) Date of entering (xii) Whether (xiii) Name of the (xiv) GPF A/c No. (xv) Amount of advance/
the Central Govt. account officer withdrawal required
permanent or
maintaining the
temporary P.Fund Accounts

(xvi) Purpose and Rule (xvii)Whether (xviii)Details:

under which the
any advance is CB of Accretion withdrawal during balance on the date of
request is covered
outstanding, if previous during the the year, application
so, the purpose year....., year,
for which
advance was
taken

2. Specific details of the advance/withdrawal:

(i) Whether any withdrawal was taken for the same purpose earlier. If so, indicate the amount and the year.
(ii) If advance is sought for House Building, etc., location, plan for construction, whether plot is freehold, if the
flat is being purchased, details, cost of construction etc.
(iii) If advance is for education of children, name of son/daughter, class.

245
 (iv) If advance is required for treatment of ailing members of family, name of the patient, relationship, name
of Hospital, whether indoor/outdoor, whether reimbursement available or not.
(v) Number of monthly instalments in which the consolidated advance is proposed to be repaid ……..
instalments
(vi) Special reasons for the advance if it is in excess of the limit laid down in rule 12 (1) or if there is an advance
outstanding as on the date of application
(vii) Special circumstances if the advance is applied for the reasons other than those mentioned in rule 12 (1).

3. Self declaration certificate :

The information as given above is true to the best of my knowledge and belief.

Signature/e-sign/DSC of Government Servant

Date:

246
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100 format

PART – C (To be filled in the Bill Section)

(* Delete whichever is inapplicable & prepare separate bills for each category of drawal under each fund).

Adjustable by PAO....................

Name of Subscriber Pay Providen Sanction No./ Date of Final Amount

t Fund Letter of sanction/ Payment/ payable
A/c. No. Authority Letter of Advance/
Authority Other
withdrawals

1 2 3 4 5 6 7 8

Total

Net amount required for payment (in words) Rupees………………………………………………….

It is certified that :
(i) The amount claimed in this bill was not drawn before.
(ii) The amount withdrawn previously on the same account has been utilised by the subscriber for the
purpose for which it was intended and that the relevant premium receipt/receipts has/have been duly
enfaced.
(iii) The balance at the credit of the subscriber on the date of the withdrawal covers the sum drawn in the
bill and that withdrawals etc. as per this bill have been noted in the respective P.B.R. folios.
(iv) The amount claimed in this bill on account of dues under the Deposit Linked Insurance Scheme is in
accordance with the scales laid down in Ministry of Finance, Department of Expenditure OM No. 9(10)—
E.V.(B)/75 dated the 8th January 1975 as amended from time to time.

Signature/DSC of DDO

247
 Part D: For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

248
 R.P.R. 43
[See para 2.72 of Subsidiary Instructions]
Claim-cum-Bill FOR REFUND OF DEPOSIT

Token No…………………….Token Date……………………………..…………………….

column 1 to 12 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Head of Account

800

PART – A – to be filled by the claimant

1. Claimant Details (To be filled by the vendor/supplier): [The columns are autofilled in e-claims)

(i)Name of the claimant (ii) Address (iii) Mobile No. (iv) E mail id

(v) Purpose of deposit (vi) In whose name amount (vii)Bank/Office in (viii)Amount Originally
was originally deposited which deposited deposited

(ix) Date of Deposit (x)Amount claimed (xi) Details of Bank where amount is to be credited

Bank Name Bank A/c No Bank IFSC

Code

2. Self declaration certificate (mandatory)

(i) The information as given above is true to the best of my knowledge and belief.

(ii) I further declare that refund of the same had not been claimed or received earlier.

Signature/DSC of claimant

249
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100 format

PART – C (for Departmental office)

Amount to be refunded
Details of Amount originally credited
Rs.
Head of A/c Challan No Date Amount

1 2 3 4 5

Pay Rs………………………(Rupees in words…………..only) to the claimant.

Certified that the claims included in the bill have not been already paid.

Initials of bill clerk

(_______________________)
Signature/DSC of DDO

Part D (FOR USE IN PAY AND ACCOUNTS OFFICE)

Details of realization of amount in the accounts

Scroll No./ e-Scroll No. Scroll date/e-Scroll date

Passed for payment of Rs................... .(Rupees...................................................................................................)

to…………………...by Cheque/Payment Advice No............

Date............................ Signature/DSC of PAO/CDDO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................
Reason of objection..............

DH AAO PAO

250
 R.P.R. 44
[See para 2.67 of Subsidiary Instructions]

Claim-cum-BILL for payment of accumulation under CGEGIS

Token No…………………….Token Date……………………………..…………

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

PARTA

(To be filled up by claimant)

1. Claimant details (To be filled by the Government servant/legal heir):
PFMS Registration No.

(i)Name of the (ii) Post at the time (iii) Name of the Office at the (iv)Pay level (v)Pay
Government servant of retirement/ time of retirement/cessation
cessation of of employment
employment

(vi)Date of entering (vii) Date on which (viii)Description of the event (ix) Service to which (x) Name of the State on
the Central Govt. the officer became a (retirement/ belonged whose Cadre borne
Service member to the resignation/death etc.,) and
AIS(GI) Scheme date thereof

event date

(xi)Mobile No. (xii)E mail id (xiii)In case of death, details of (xiv) Details of Bank where amount is to be credited
legal heir
Name Relation Bank Name Bank A/c No Bank IFSC Code

Signature/e-sign/DSC of claimant

251
 Part B: To be filled by Sanctioning Authority

Sanction ID No. Sanction date :

Payment of Rs……………….(Rupees…………………………………………………………………………...)
being the total of entitlement of Rs.....................from the *Insurance Fund and/or of Rs. …………………
from the Savings Fund, be made to the claimant.

Sanction Maker
Signature /DSC of Sanctioning authority

Part C: To be filled by DDO

1. Type of group of the member (i.e. lowest group) viz. D/C/B/A on initially joining the scheme on.................
……………….(date).
2. Year of acquiring membership of higher group:—
*(i) C —20.......
(ii) B —20........
(iii) A —20........

* Delete whichever is inapplicable

Certified that necessary entries have been made in the Service Book of
Shri/Shrimati/Ms………………..

Pay Rs………………(Rupees……………………………only) in favour of claimants.

Signature/DSC of DDO

Part D -FOR USE IN PAY AND ACCOUNTS OFFICE

Passed for payment of Rs........................ .(Rupees........................)

Signature/DSC of Pay & Accounts Officer

Details of payment:
Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................
Reason of objection..............

DH AAO PAO

252
 R.P.R. 45
[See para 2.67 of Subsidiary Instructions ]
Claim-cum-BILL for payment of accumulation under Group Insurance Scheme in r/o AIS officers

Token No…………………….Token Date……………………………..………….

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

PART – A (To be filled up by claimant)

1. Claimant details (To be filled by the Government servant/legal heir):
Employee Code/Unique id

(i)Name of the (ii) Post at the time (iii) Name of the Office at the (iv)Pay level (v)Pay
Government servant of retirement/ time of retirement/cessation
cessation of of employment
employment

(vi)Date of entering (vii) Date on which (viii)Description of the event (ix) Service to which (x) Name of the State on
the Central Govt. the officer became a (retirement/ belonged whose Cadre borne
Service member to the resignation/death etc.,) and
AIS(GI) Scheme date thereof

event date

(xi)Mobile No. (xii)E mail id (xiii)In case of death, details of (xiv) Details of Bank where amount is to be credited
legal heir
Name Relation Bank Name Bank A/c No Bank IFSC Code

Signature/DSC of claimant

Endorsement by DDO of State/UT or by DDO of concerned Central Ministry/Department in respect of an officer on

deputation to centre.

Signature of DDO
253
 Part B:To be filled by Sanctioning Authority

Sanction ID No. Sanction date :

Payment of Rs……………….(Rupees…………………………………………………………………………...)
being the total of entitlement of Rs.....................from the *Insurance Fund and/or of Rs. …………………
from the Savings Fund, be made to the claimant.

Signature /DSC of Sanctioning authority

Note : In the case of e-bill, part A shall be filled up by Sanction Maker of DoPT/MHA/E&F as the case may be, for
generation of sanction through PFMS. Part A duly furnished by the claimant shall be the supporting document with the e-
bill.

Part C – to be filled by DDO

Certified that necessary entries have been made in the Service Book of
Shri/Shrimati/Ms………………..

Pay Rs………………(Rupees……………………………only) in favour of claimants

Signature/DSC of DDO

Part D FOR USE IN PAY AND ACCOUNTS OFFICE

Passed for payment of Rs........................ .(Rupees........................)

Signature/DSC of Pay & Accounts Officer

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................
Reason of objection..............

DH AAO PAO

254
 R.P.R. 46
[See para 2.76 of Subsidiary Instructions ]

Claim-cum-Bill FOR REFUND OF LAPSED DEPOSIT

Token No…………………….Token Date……………………………..……..

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 12 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/ 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code e-sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Head of Account

PART A (To be filled up by claimant)

1. Claimant Details (To be filled by the vendor/supplier): [The columns are autofilled in e-claims)
PFMS Registration Number :

(i)Name of the claimant (ii) Address (iii) Mobile No. (iv) E mail id

(v) Purpose of deposit (vi) In whose name amount (vii)Bank/Office in (viii)Amount Originally
was originally deposited which deposited deposited

(ix) Date of Deposit (x)Amount claimed (xi) Details of Bank where amount is to be credited

Bank Name Bank A/c No Bank IFSC

Code

2. Self declaration certificate (mandatory)

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that refund of the same had not been claimed or received earlier.

Signature/DSC of claimant

255
 PART – B (Sanctioning Authority for issue of sanction) – preferably in RPR 100 format

PART – C (for Departmental office)

Amount to be refunded
Details of Amount originally credited
Rs.
Head of A/c Challan No Date Amount

1 2 3 4 5

Pay Rs………………………(Rupees in words………………………………………………………………………….only) to the claimant.

Certified that the claims included in the bill have not been already paid.

Initials of bill clerk

Signature/DSC of DDO

Part D (FOR USE IN PAY AND ACCOUNTS OFFICE)

Details of realization of amount in Amount lapsed Particulars of lapsed statement*

the accounts to Govt.* Item No.
Rs. Year
Scroll No./ Scroll date/
e-Scroll No. e-Scroll date
1 3 4 5
2

(*Extracts from CAM 63A)

Passed for payment of Rs................... .(Rupees....................................................) to…………………...

Date............................ Signature/DSC of PAO/CDDO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................
Reason of objection..............

DH AAO PAO

256
 R.P.R. 48
[See para 2.4(3)(a) of Subsidiary Instructions]
Other Personal claim-cum-bill

o Newspaper Token No…………………….Token Date……………………………..………………

o Conveyance Allowance
o Telephone call charges
o OTA
o Hospitality
o CEA/Hostel Subsidy
o Leave Encashment on LTC
o Others (Pl specify)

(In case of other than e-claim, this bill should be prepared in duplicate-one for payment and the other as office copy)

column 1 to 14 for office purpose:[ autofilled in e-claims. Columns 8-9 not for manual bills]

1.Bill/e-Bill No. 2. Bill/e-Bill date 3. Bill Amount (Rs.) 4.DDO Name & Code

5.Sanctioning Authority 6. Sanction/e- 7.Sanction/ 8.Claim Reference 9.e-Claim Date

(PD) Name & Code sanction No. e-sanction date No.

10. F.Y 11.Grant No 12.Category (V/C) 13.Head of Account 14. Object Head
Description

Part- A (to be filled up by the claimant)

1. Claimant details
Employee Code/Unique id
Period of claim :

(i)Name of the (ii)Designation (iii)Name of the (iv)Pay level (v)Pay

claimant Office

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

[Column 2(i) to 2(vii) may be provided by claimant as per the reimbursement claimed]

2(i) (applicable for Reimbursement of Newspaper expenses)

I certify that I have spent Rs._____________towards purchase of newspaper for the months of
Jan-June,20…
OR
July-Dec,20
(only one option is to be ticked)

The newspaper(s) in respect of which reimbursement is claimed is/are purchased by me.

Station: Signature/e-sign/DSC of the claimant

Date: Designation

257
 2(ii) : (applicable for reimbursement of Telephone call charges)

Reimbursement claimed for Residential Telephone No. …………………………………, Mobile No……………………..

Broadband………………………………………….for the month of ……………………………..

a. Spell of leave/training of more than a calendar month during the period of claim, if any :
b. If spouse is employed in Govt. service, provide the details as under :

Signature/e-sign/DSC of the claimant

Date: Designation

2(iii) : Hospitality

CERTIFICATE

I certify that I have spent Rs._______________________ towards expenditure on tea/coffee/snacks for the month
of________________________________________.

Signature/e-sign/DSC of the claimant

Date: Designation

2 (iv). (Applicable for reimbursement of Conveyance expenses)

CONVEYANCE FORM

Form for claiming of conveyance charges for Gazetted/Non-Gazetted officer. ........... ..........................................…..
................................................ ...........................................................................................................................................

Particular of expenditures

Date Time From To Mode of Distance Amount Purpose

conveyance travelled of
in K.M. journey

Official
work

Certified that expenditure on conveyance hire charges in this bill has actually incurred by me.

Signature/e-sign/DSC of claimant

Date:

258
 CERTIFICATE FROM SANCTIONING AUTHORITY

It is certified that
(i) Shri/Smt.............................................................who has claimed Rs. ........................ as conveyance charges in this bill
was authorized by me.
(ii) The expenditure was actually unavoidable is within the schedule scale of charges for the conveyance used.
(iii)The Government Servant concerned is not entitled to draw traveling allowance under ordinary rules for journey and
that is not granted any compensation leave and does not and will not otherwise receive and financial remuneration for the
performance of the duty which necessity the journey.
(iv)The total amount of conveyance hire reimbursed to the official during this month including the amount claimed in this
voucher does not exceed Rs. 300/-
(v) The distance for which conveyance hire has been charged is correct as verified by me to the best of my knowledge.
(vi)The staff Car/field Car could not be made available for the journey performed by the government servant concerned.
(vii) It was necessary to hire a Taxi/Scooter due to the urgency of the official record.

Sanctioning Authority

2 (v) : (applicable for Overtime Allowance)

FORM FOR CLAIM FOR OVERTIME ALLOWANCE

Date Whether Period Actual Time charged after Rate Amo
Working time deducting one hour and per unt
day or Charged the time by which the hour Claim
Holiday official attended office ed
late or lunch, as the case
may be
From To
1 2 3 4 5 6 7 8

Certified that I ……………………………………………………………………………….…………………………… (Name and Designation) was

on duty for the period mentioned against each date above after office hours/on Sundays/Holidays for official work.
My Basic pay during the period is Rs……………..and Amount of OTA claimed Rs …………………………………………..
(Limited amount corresponding to OTA payable for 1/3rd of monthly working hours)

Signature/e-sign/DSC of claimant

Date: Designation

259
2(vi) : For CEA and Hostel Subsidy only

• Details of the children :

Sl. No. Name of the child Class in which Age of Name of the school/ Institution
studying the child
1st child
2nd child
• Whether the child is Divyaang : Yes/No
• If claiming Hostel subsidy :
Residential address
Hostel address
My husband/wife Shri/Smt. ______________________________ is presently working as _______________ in
____________________________and that he/she not applied/has not applied for the Children Education Allowance
and/or Hostel Subsidy and will not claim the same in the future ( in case of Hostel Subsidy/CEA)

Signature/e-sign/DSC of claimant

Date: Designation

2 (vii) : Leave Encashment on LTC

1. No. of days for which leave encashment is sought (maximum 10 days)

2. LTC Block Year
Station:

Signature/e-sign/DSC of claimant

Date: Designation

3: Self declaration certificate (mandatory)

(i) The information as given above is true to the best of my knowledge and belief.
(ii) I further declare that I have neither claimed nor I will claim the same in future from any other source/office.

Signature/e-sign/DSC of claimant

Date:

260
Details of supporting documents
Nature of the reimbursement Name of the document

Conveyance Expenditure Certificate from the controlling officer

Telephone Copy of Landline/Mobile bill/Broadband

OTA Copy of sanction of OTA form by controlling officer

Copy of the biometric attendance

Hospitality Invoices, if any

CEA/Hostel Subsidy Any one :

(i)Certificate by the Head of the Institution.

(ii) Self attested copy of the report card

(iii) Self attested copy of the fee slip (including e-

receipt) indicating expenditure incurred on boarding
and lodging.

Leave Encashment on LTC

Others (Pl specify)

261
 Part B: (To be filled in the Bill Section)

The net entitlement on account of _________________ works out to be Rs. _______as detailed below:-

Sl.No. details Amount Claimed Amount admitted

(in Rs.) (in Rs.)

(a) Newspaper reimbursement

(b) Conveyance Allowance

(c) Telephone call charges

(d) OTA

(e) Hospitality

(f) CEA

(g) Hostel subsidy

(h) Others

Budget allotment

Progressive Expenditure (including this bill)

Balance available

Pay Rs……………….(Rupees………………………………..only) to the claimant.

2. Certified that-

(i) The claims included in the bill have not been already paid and that entries have been made in respective P.B.R. folios.
(ii) Name of the claimant included in this bill is actually eligible to draw the claim as per rule and any overpayment shall
be recovered from the Government employee.
(iii) The approval of JS(Admn.) and FA for inclusion of particular staff in the list of operational staff in the OTA has been
obtained.
(iv) The persons for whom overtime allowances are claimed in this bill have actually performed overtime duty and the
amount claimed has been taken into consideration for calculating Income Tax liability.
(v) The period for which overtime allowance has been claimed has not taken account consideration for daily allowance.
(vi) The Government Servant(s) concerned did not receive any other remuneration /conveyance charge or compensatory
leave for the performance of that overtime work.

Initials of bill clerk/Cashier

(_______________________)

Signature/DSC of Drawing and Disbursing Officer

262
 Part C : For use in PAO

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the

claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

263
 R.P.R. 49
[see para 2.24(19) of Subsidiary Instructions]
e-Bill - for purchase through GeM

Voucher Number Unique Token Number

(A) DDO Details
1 2
Organisation Ministry/ Organisation Type
Department
3 4
Organisation Name DDO Code
5 6
DDO Name Login ID
7 8
Bill Number Bill Date
(authentication)
9 Attach digitally signed e- 10 Attach digitally signed
sanction and sanction Provisional Receipts
number to be quoted Certificate (PRC) and PRC
reference number to be
quoted
11 Attach digitally signed 12 In case digitally signed CRAC
Consignee's Receipt and not issued, then attach auto
Acceptance Certificate generated unsigned CRAC
(CRAC) and CRAC number to and number to be quoted
be quoted
13 Buyer's Name 14 Buyer's Address
15 Buyer's Mobile Number 16 Consignee's Name
17 Consignee's Address 18 Consignee's Mobile Number
19 Forms of Performance 20 Amount of Performance
Security (Bank Security
Guarantee/Cheque/DD/on
live)
(B) Claim Details
21 Contract/Supply Order 22 Vendor/ Supplier/ Contractor
Number Name
23 Vendor/ Supplier/ 24 Vendor/ Supplier/ Contractor
Contractor Unique Unique Code
Code issued by PFMS generated by GeM
25 Vendor/ Supplier/ 26 Vendor/ Supplier/ Contractor
Contractor Address mobile Number
27 Vendor/ Supplier/ 28 IFSC Code
Contractor Bank
Account Number
29 Attached digitally signed e- 30 Type of Payment (Advance or
invoice Part or final)
Number
31 Description of the item 32 Quantity of Supply of Goods/
Services delivered
33 Unit Price or Rate 34 Total Price
36 Less Advance (if any)
35 Add other charges ( if any)
37 Less- Deduction details 38 Net Amount payable
(TDS/TCS/
LD/Demurrage/Penalty/rec
overy etc.)
39 Contract Value (Blocked 40 Current Bill amount (gross)
Budget up to
previous bill in PFMS) if any
42 Remarks by DDO if any
41 Balance Block Budget
264
(C) Classification
43 Grant Number 44 Category
45 Functional Head 46 Object Head
(D) Certificates
47 Certified that all the articles 48 Certified that the purchases
detailed in the vouchers billed for have been received
attached to the bill have in good order, that their
been accounted for in the quantities are correct and
Stock Register/Asset their quality good and
Register page Number according to specifications,
(enter page number) that the rates paid are not in
excess of the accepted and
the market rates and that
suitable notes of payment
have been recorded against
the indents and invoices
concerned to prevent double
payments (click OK for
agreement in full or record
reasons for partial
agreement, if any)
(E) Budget and Payment Details

49 Appropriation in concerned 50 Current bill amount

Object head
51 Expenditure including this 52 Balance available after
bill current bill
53 Mother Sanction Number 54 Mother Sanction Date
55 Financial 56 Financial Sanction Date (IFD)
Sanction/Revalidation
Number (IFD)

57 Signature of DDO (DSC)

(F) PAOs Action (pre-check & Payment)

58 Passed for payment of 59 Signature of PAO (DSC)
Rupees
60 Payment Advice Number 61 Payment Advice date
62 Voucher Number 63 Voucher Date

64 Remarks by PAO if any

(G) Banks Details
65 Acknowledgement number 66 Acknowledgement Date
from Banks
of receiving payment advice
67 Transaction Status ( Failed/ 68 Reasons for failed
Success) transaction

69 UTR Number 70 UTR Date

265
 R.P.R. 50
[See para 2.2(6)(f) of Subsidiary Instructions]
Bill for payment of Retirement Benefits
o Provisional Pension
o Commuted Value of Pension
o DCRG
o Leave Encashment on retirement

Column 1 to 12 for office purpose:[ autofilled in e-claims.]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount Rs. & Code

6.Grant No 7.Category 8.Head of 9. Object Head 10.Sanction/ 11.Sanction/ 12. F.Y

(V/C) Account Description e-Sanction ID No. e-Sanction date

PART – A
(To be filled up by Sanction Maker for generating sanction)
1. The following details are to be furnished:-

(i) Name of the (ii) Post at the (iii) Name of the Office (iv)Pay level (v)Pay
Retiree/Deceased time of at the time of
retirement/ retirement/cessation
cessation of of employment
employment

(vi)Mobile No. (vii)E mail id (viii)Bank Name (ix)Bank A/c No (x)Bank IFSC Code

(xi)Date of entering the (xii)Description of the event (retirement/ (xiii) In case of death, details of legal
Central Govt. Service resignation/death etc.,) and date thereof heir
event date Name Relation

(xiv) Nature of (xv)Sanction (xvi) Sanction Date (xvii)Sanctioned (xviii)Sanctioned

Retirement Benefit ((a) /Authority No. (to amount in Rs. amount in words
Provisional Pension (b) be attached)
Commuted Value of
Pension (c) DCRG (d)
Leave Encashment on
retirement)

266
 PART – B (To be filled up by DDO for generating bill)

Retirement Benefits Sanctioned amount in Rs. Deduction, if Net Amount Payable in

any Rs.
((a) Provisional Pension
(b) Commuted Value of
Pension (c) DCRG (d)
Leave Encashment on
retirement)

*Certified that the amount claimed in this bill was not drawn before.

Pay Rs. …………………………Rupees (in words)………………………………………………………………………………………………only as

per details given above.

Bill Clerk
Station:
Date: Signature and Designation of D.D.O.

Part C: FOR USE IN PAY AND ACCOUNTS OFFICE

Passed for payment of Rs. ………………(Rupees………………………………..) to…………………….… ………………………..by Payment Advice

No……………….date…………………

It is certified that :-
(i) The name, amount of withdrawal have been checked with reference to the bill.
(ii) The rate of retirement benefits as shown by DDO has been verified with the amounts
actually withdrawn in the bill.
(iii) Examined and entered the details of payment in the Service Book of the Retiree/Deceased.

PAO(signature/DSC)

Voucher No…………….Date……………

Details of Payment Advice/Cheque:-

S.No. Payment Advice /Cheque Date Amount Rs.

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................
Reason of objection..............

DH AAO PAO

267
 R.P.R.51
[See para 2.2(6)(g) of Subsidiary Instructions]
Bill for withdrawal from Contingency Fund of India

Column 1 to 12 for office purpose:[ autofilled in e-bill]

1.Bill/e-Bill No. 2. Bill/ 3.Bill 4.DDO Name & Code 5.Sanctioning Authority(PD) Name
e-Bill date amount & Code
Rs.

6.Grant No 7.Category 8.Head of 9. Object Head 10.Sanction/ 11.Sanction/ 12. F.Y

(V/C) Account Description e-Sanction ID No. e-Sanction date

13.Authority for 14.Amount 15.Name

drawing charge sanctioned of the
body

PART – A (To be filled up by DDO)

Certified that (tick in the box wherever applicable)

(i) Amount claimed in this bill was not drawn before.
(ii) The previous withdrawal has been adjusted by issuance of necessary order.

Pay Rs……………….(Rupees (in words)…………………………………………only to the claimant as stated above.

DDO (signature/DSC)

Date

Part B (For use in PAO)

Passed for Payment of Rs……………………(Rupees ………………………………………………………………...only) to the claimant.

DH AAO PAO

Details of payment:

Payment Advice No…………………….issued to the bank on ……………..

(FOR USE IN PAY AND ACCOUNT OFFICE)

(Post-check)

Admitted for Rs......................

Objected to Rs........................

Reason of objection..............

DH AAO PAO

268
 R.P.R. 52
[ See para 2.38 of Subsidiary Instructions ]
e-bill for Refund of Revenue(GST)

Voucher Number (to be generated):

Unique Token Number (to be generated):

(A) DDO Details:-

1 Office Name
2 Office Address
3 Assessing Officer Name & Designation
4 DDO Code
5 DDO Name
6 Bill Number
7 Bill Date
(B) Refund details:-

8 Refund Payment Advice Number (Form RFD -

05 to be attached)
9 Refund Payment Advice Date (Form RFD -05)
10 Refund Sanction/Rejection Order Number
(Form RFD -06 to be attached)
11 Refund Sanction/Rejection Date (Form RFD -06)

12 GSTN/UIN/Temporary ID

13 Name of Assessee

14 Assessee’s Mobile Number

15 Assessee’s e-mail Address

16 Assessee’s Bank Account Number

17 Bank IFSC

18 Nature / Description of refund

19 Amount payable : (a) Tax Refund:-

Integrated Tax Central Tax Cess Grand
Total
T I P F O Tot T I P F OTot T I P F O Tot
al al al
1 2 3 4 5 6 7 8 9 10 11 113 1 1 1 1 1 19 (7+13+1
2 4 5 6 7 8 9)
Net

269
refund
amount
sanction
ed
Interest
on
delayed
refund
Total
Total
Amount:
-

Note: - T=Tax, I=Interest, P=Penalty, F=Fee and O=Others

20 Certified that this order of refund has been registered and noted against the
original receipt in the departmental account sunder my initials and that refund
of the same had not been ordered or made earlier, (click for OK)
21 Remarks by DDO if any
22 Signature of DDO (DSC)

(C) Classification:-
Grant Number Functional Head Category Amount

(D) PAOs Action (Pre-check & payment):-

23 Passed for payment of Rupees
24 Signature of PAO (DSC)
25 Payment Advice Number
26 Payment Advice Date
27 Acknowledgement Number from bank of
receiving
Payment Advice
28 Acknowledgement Date
29 Voucher Number
30 Voucher Date
31 Remarks by PAO, if any
32 Transaction Status (Failed/Success)
33 Reason for failed transaction
34 UTR Number
35 UTR Date
Note:-

1. System should have provision for authentication, verification, water marking and
digital signature.
2. System should also allow the users to add attributes, link meta data to image.
3. Digitally Signed attachments:-
a. Refund Payment Advice(RFD-05)
b. Refund Sanction/Rejection Order(RFD-06)
 R.P.R. 100
(See para 2.2 (1)(c) of Subsidiary Instructions)
Uniform Sanction Format

F.No.
Government of India
Ministry of……………
Department of………………
Office of …………………….
Place……………..,
Dated:………………
To
PAO
Department of…………..
Ministry of ……………..

Sir,

Sanction of the Competent Authority is accorded/conveyed for release/payment of Rs…..

……….(Rupees…………………………………….only) to Shri/Smt/Ms. ………(claimant)…………….on account
of…………………with reference to e-claim Reference No. ………………….dated………………for Rs………..

This is in continuation of the earlier release/payment vide sanction

number………..dated……….. This is to certify that the present sanction/expenditure is covered
under MEP for the month of ……………..The necessary authorization may be issued in case the
above release covered under TSA. (wherever applicable).

In case of advance, the government servant shall submit his/her adjustment claim as
per the rules. In case of Festival Advance/HBA/Computer Advance/GPF advance, the same shall
be recovered @...........p.m. from the salary for the month……..(wherever applicable).

The expenditure involved on this account would be debitable to the under mentioned
Head of Account for the year ………………..under Demand-for-Grant No…….
Major Sub- Minor Sub- Detaile Object OH- Description
Head Major Head head d Head Head
Head

This issues with the concurrence of the IFD, Department of …………Ministry of …………,
vide their U.O./Diary/e-file No……………..dated. (wherever applicable).

Yours faithfully,

(Name & Designation of the signing authority)

PD Name and PD Code

Copy to: All concerned authorities including DDO………..)

271
****************END OF THE DOCUMENT*****************

272