MINISTRY OF FINANCE
(Department of Expenditure)
(Controller General of Accounts)
NOTIFICATION
G.S.R. 268(E).—In exercise of the powers conferred by clause(1) of
article 283 of the Constitution, the President hereby makes the following
amendments to the Central Government Account (Receipts and Payments) Rules,
1983, namely:-
article 283 of the Constitution, the President hereby makes the following
amendments to the Central Government Account (Receipts and Payments) Rules,
1983, namely:-
1.
(1) These rules may be called
the Central Government Account (Receipts and Payments) (Amendment) Rules, 2012.
(1) These rules may be called
the Central Government Account (Receipts and Payments) (Amendment) Rules, 2012.
(2) They shall come
into force on the date of the publication in the Official Gazette.
into force on the date of the publication in the Official Gazette.
2. In rule 2 of the
Central Government Account (Receipts and Payments) Rules, 1983, (hereinafter
referred to as the principal rules) after clause(o), the following clause shall
be inserted, namely:-
Central Government Account (Receipts and Payments) Rules, 1983, (hereinafter
referred to as the principal rules) after clause(o), the following clause shall
be inserted, namely:-
‘(oo) “Payment advice” means the instructions issued to the
bank for direct credit by electronic transfer of the specified amount to the
specified bank account of the payee;’.
bank for direct credit by electronic transfer of the specified amount to the
specified bank account of the payee;’.
3. In rule 11 of the
principal rules,-
principal rules,-
(a) In sub-rule (1), after the words
“withdrawn from the Government account other than against cheques”,
the words “or payment advices including electronically signed payment
advices” shall be inserted;
“withdrawn from the Government account other than against cheques”,
the words “or payment advices including electronically signed payment
advices” shall be inserted;
(b) After sub-rule(1)„ the following
sull-rule shall be inserted, namely:-
sull-rule shall be inserted, namely:-
“(1A) The
payment advice other than electronically signed advices shall be accompanied by
a cheque for equal amount drawn in favour of the relevant accredited bank;
payment advice other than electronically signed advices shall be accompanied by
a cheque for equal amount drawn in favour of the relevant accredited bank;
( c) In sub-rule (3), after the words
„”draw a cheque” the words “or issue payment advices including
electronically signed payment advices” shall be inserted.
„”draw a cheque” the words “or issue payment advices including
electronically signed payment advices” shall be inserted.
4. In rule 30 of the
principal rules,-
principal rules,-
(a) in sub-rule(1), for the words
“The payment may be made by the officer by any recognized mode of payment,
that is by cheque as far as possible or by bank draft”, the words
“The payment for the claim may be made by any recognized mode of payment,
that is as far as possible by Payment advices including electronically signed
Payment advices or by cheque or by bank draft” shall be substituted;
“The payment may be made by the officer by any recognized mode of payment,
that is by cheque as far as possible or by bank draft”, the words
“The payment for the claim may be made by any recognized mode of payment,
that is as far as possible by Payment advices including electronically signed
Payment advices or by cheque or by bank draft” shall be substituted;
(b) After sub rule (1), the following
sha[0 be inserted, namely:-
sha[0 be inserted, namely:-
“provided that all
payments exceeding the limits, as specified from time to time, shall be through
payment advices;”;
payments exceeding the limits, as specified from time to time, shall be through
payment advices;”;
(1A). The provisions
of sub-rule (1) shall also be applicable to the claims of, and payments to
grantee and loanee institutions.”.
of sub-rule (1) shall also be applicable to the claims of, and payments to
grantee and loanee institutions.”.
5. In rule 33 of the
principle rules, after sub-rule (ix), the following sub rule shall be inserted,
namely:-
principle rules, after sub-rule (ix), the following sub rule shall be inserted,
namely:-
“(xa) when
payment is desired by direct credit to the bank accounts of the offices or
staff, parties, firms or companies, etc., separate bills should be ,prepared by
DDOs and the following should be clearly indicated on the top of the bills:
payment is desired by direct credit to the bank accounts of the offices or
staff, parties, firms or companies, etc., separate bills should be ,prepared by
DDOs and the following should be clearly indicated on the top of the bills:
“Payment by direct credit to bank account through ECS, NEFT, RTGS
etc.”;
etc.”;
(xb) when payment is
desired by direct credit to the bank accounts, the details of beneficiary’s
name, name of the bank and branch, address, bank account no., IFSC (Indian
Financial System Code), MICR code, etc. of the bank brafrch must be prominently
written in the bill.”.
desired by direct credit to the bank accounts, the details of beneficiary’s
name, name of the bank and branch, address, bank account no., IFSC (Indian
Financial System Code), MICR code, etc. of the bank brafrch must be prominently
written in the bill.”.
6. In rule 37 of the
principle rules, after Note 1, the following note shall be inserted namely:-
principle rules, after Note 1, the following note shall be inserted namely:-
“Note 1A- The
requirement of aquittance is not necessary in case of payments credited
directly to the bank account of the payees:
requirement of aquittance is not necessary in case of payments credited
directly to the bank account of the payees:
Provided
that the DDO shall have to make an entry regarding the payment advice number
issued by Accounts office or CDDO in the respective office copy of the bills or
Bill Register.”
that the DDO shall have to make an entry regarding the payment advice number
issued by Accounts office or CDDO in the respective office copy of the bills or
Bill Register.”
7. In rule 44 of the
principle rules,
principle rules,
(a) For
sub-rule 3, the following sub-rule shall be substituted, namely:-
sub-rule 3, the following sub-rule shall be substituted, namely:-
“(3) (i) The Government servants are permitted to
receive their salary by direct credit to their bank accounts or in cash or by
cheque, at their option;
receive their salary by direct credit to their bank accounts or in cash or by
cheque, at their option;
(ii) Aquittance for the payments made to
the Government servants shall be obtained in accordance with the provisions of
rule 92;
the Government servants shall be obtained in accordance with the provisions of
rule 92;
(iii) The payments other than of salary
shall also be made by the same mode of payment as of salary:
shall also be made by the same mode of payment as of salary:
Provided
that in cases where salary is payable in cash or by cheque, other payments to
Government servants exceeding the limit, as specified from time to time, like
house building advance may be paid directly to the bank account of the
employee;”
that in cases where salary is payable in cash or by cheque, other payments to
Government servants exceeding the limit, as specified from time to time, like
house building advance may be paid directly to the bank account of the
employee;”
(b) After Note 2, the following Note
shall be inserted, namely:-
shall be inserted, namely:-
“Note 3.- 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 accounts
of the beneficiaries.”
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 accounts
of the beneficiaries.”
8. In rule 49 of the
principal rules,-
principal rules,-
(a) for the words and figures “the
provisions of rule 190 of the General Financial Rules, 1963”, the words
and figures “rule 14 of Compendium of Rules on Advances”, shall be
substituted;
provisions of rule 190 of the General Financial Rules, 1963”, the words
and figures “rule 14 of Compendium of Rules on Advances”, shall be
substituted;
(b) after
sub-rule (2), the following sub-rules shall be inserted, namely:-
sub-rule (2), the following sub-rules shall be inserted, namely:-
“(2A) wherever payment is arranged by Accounts, Officer
or CDDO by issuing electronically signed payment advice for directly crediting
the amounts to the bank accounts of the officers or staff or firms or
Companies, the date of payment will be reckoned as the date on which such
advice is uploaded to the payment gateway- of the Government of lndia or the
due date mentioned in payment advice, whichever is later.
or CDDO by issuing electronically signed payment advice for directly crediting
the amounts to the bank accounts of the officers or staff or firms or
Companies, the date of payment will be reckoned as the date on which such
advice is uploaded to the payment gateway- of the Government of lndia or the
due date mentioned in payment advice, whichever is later.
(2B) wherever payment is arranged by Accounts
Officer or CDDO by issuing payment advice other than electronic advice for
directly crediting the amounts to the bank accounts of the officers or staff or
firms or Companies, the date of payment will be reckoned as the date on which
such advice and the cheque referred to in sub-rule (1) of rule 11 are handed
over to the bank or the date mentioned in payment advice, whichever is
later.”
Officer or CDDO by issuing payment advice other than electronic advice for
directly crediting the amounts to the bank accounts of the officers or staff or
firms or Companies, the date of payment will be reckoned as the date on which
such advice and the cheque referred to in sub-rule (1) of rule 11 are handed
over to the bank or the date mentioned in payment advice, whichever is
later.”
[F. Na. 1(1)/2011/TA]
SOMA ROY BURMAN,
Jt. Controller General of Accounts
Footnote – The principal rules were published in the Gazette of India
vide notification No. GSR 739 dated
vide notification No. GSR 739 dated
3rd Sept., 1987.
ORDER/SOURCE: Gazette Notification No.GSR-268(E) -Notification of Central Government Account(Receipts & Payments) (Amendment) Rules, 2012
COMMENTS