General Financial Rules, 2017  – Compilation of amendments in GFR, 2017 upto 31.07.2022 – Download

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General Financial Rules, 2017  – Compilation of amendments in GFR, 2017 upto 31.07.2022 – Download

General Financial Rules, 2017  – Compilation of amendments in GFR, 2017 upto 31.07.2022


Rule 1 Short Title and Commencement: These rules may be called General Financial Rules, 2017 and they shall come into force at once and shall be applicable to all Central Government Ministries/ Departments, attached and subordinate bodies. The provisions contained in GFRs are deemed to be applicable to Autonomous Bodies except to the extent the bye-laws of an Autonomous Body provides for separate Financial Rules which have been approved by the Government.

Rule 2 Definition: In these rules, unless the context otherwise requires-

(i) “Accounts Officer” means the Head of an Office of Accounts or the Head of a Pay and Accounts Office set up under the scheme of departmentalization of accounts;

(ii) “Administrator” means Administrator of a Union Territory, by whatever name designated;

(iii) “Appropriation” means _ the assignment, to meet specified expenditure, of funds included in a primary unit of appropriation;

(iv) “Audit Officer” means the Head of an Office of Audit;

(v) “Competent Authority” means, in respect of the power to be exercised under any of these Rules, the President or such other authority to which the power is delegated by or under these Rules, Delegation of Financial Power Rules or any other general or special orders issued by the Government of India;

(vi) “Comptroller and Auditor General” means the Comptroller and Auditor General of India;

(vii) “Consolidated Fund” means the Consolidated Fund of India referred to in Article 266 (1) of the Constitution;

(vill) “Constitution” means the Constitution of India;

(ix) “Contingency Fund” means the Contingency Fund of India established under the Contingency Fund of India Act, 1950, in terms of Article 267 (1) of the Constitution;

(x) “Controlling Officer” means an officer entrusted by a Department of the Central Government with the responsibility of controlling the incurring of expenditure and/or the collection of revenue. The term shall include a Head of Department and also an Administrator;

(xi) “Department of the Government of India” means any of the Ministries, Departments, Secretariats and Offices as notified from time to time and listed in the First Schedule to the Government of India (Allocation of Business Rules);

(xii) “Drawing and Disbursing Officer” means a Head of Office and also any other Gazetted Officer so designated by a Department of the Central Government, a Head of Department or an Administrator, to draw bills and make payments on behalf of the Central Government. The term shall also include a Head of Department or an Administrator where he himself discharges such function;

(xiii) “Ministry of Finance” means the Ministry of Finance of the Central Government;

(xiv) “Financial Year” means the year beginning on the ist of April and ending on the 3ist of March following;

(xv) “Government” means the Central Government;

(xvi) “Government Account” means the account relating to the Consolidated Fund, the Contingency Fund and the Public Account; as defined in these rules;

(xvii) “Head of the Department” means an authority or person (not below the rank of a Deputy Secretary to the Government of India), declared by the concerned Department in the Government of India as a Head of Department in relation to an identifiable establishment or establishments to exercise the delegated financial powers under these Rules;

(xvill) “Head of Office” means (a) a Gazetted Officer declared as such in the Delegation of Financial Powers Rules and (b) any other authority declared as such under any general or special orders of the competent authority;

(xix) “Local Body” means an authority legally entitled or specially empowered by Government to administer a local fund;

(xx) “Local Fund” means a local fund as defined in Rule 652 of the Treasury Rules;

(xxi) “Non-recurring expenditure” means expenditure other than recurring expenditure;

(xxii) “President” means the President of India;

(xxiii) “Primary unit of appropriation” means a primary unit of appropriation referred to in Rule 8 of the Delegation of Financial Powers Rules;

(xxiv) “Public Account” means the Public Account of India referred to in Article 266 (2) of the Constitution;

(xxv) “Public Works” means civil/ electrical works including public buildings, public services, transport infrastructure etc., both original and repair works and any other project, including — infrastructure which is for the use of general public;

(xxvi) “Re-appropriation” means. the transfer of funds from one primary unit of appropriation to another such unit;

(xxvii) “Recurring expenditure” means the expenditure which is incurred at periodical intervals for the same purpose. Expenditures other than recurring expenditure are non- recurring expenditure;

(xxviii) “Reserve Bank” means the Reserve Bank of India or any office or agency of the Reserve Bank of India and includes any Bank acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (Act Il of 1934);

(xxix) “Subordinate authority” means a Department of the Central Government or any _— authority subordinate to the President;

(xxx) “Treasury Rules” means the Treasury Rules of the Central Government;

(xxxi) CAPEX model: In the CAPEX Model, Capital expenditures is used by the buyer to straightway purchase goods followed by procurement of consumables, arranging comprehensive maintenance contract after warranty period and __ finally disposing the product after useful life;

(xxxii) OPEX model: In the OPEX model, the Seller provides the goods, maintains it and also provides the consumables as _ required and finally takes back the goods after useful / contracted life. The expenditure is made by the Buyer in a staggered manner as per the terms and conditions of the contract.

Rule 3 Interdepartmental consultations: When the subject of a case concerns more than one Department, no order shall be issued until all such Departments have concurred, or, failing such concurrence, a decision has been taken by or under the authority of the Cabinet. In this regard it is clarified that every case in which a decision, if taken in one Department, is likely to affect the transaction of business allotted to another Department, shall also be deemed to be a case which concerns more than one Department.

Rule 4 Departmental Regulations of financial character: All Departmental regulations, in so far as they embody orders or instructions of a financial character or have important financial bearing, must invariably be made by, or with the approval of the Ministry of Finance.

Rule 5 Removal of Doubts: Where a doubt arises as to the interpretation of any of the provisions of these Rules, the matter shall be referred to the Ministry of Finance for decision.

Rule 6 Modifications:

(i) The systems and procedures established by these Rules are subject to general or _ special instructions/ orders, which the Ministry of Finance may issue from time to time.

(ii) The systems and procedures established by these Rules may be modified by any other authority only with the express approval of the Ministry of Finance.

Read further: Click to view/download – Compilation of amendments in GFR, 2017 upto 31.07.2022

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General Financial Rules, 2017 vide DoE OM dated 08.03.2017
Government of India
Ministry of Finance
Department of expenditure
North Block, New Delhi
Dated 8th March, 2017

Subject:- General Financial Rules,2017-reg.

The undersigned is directed to inform that the General Financial Rules, 2017 (GFRs 2017) have been formulated which take effect with immediate effect. The GFRs, 2017 have been placed on this Ministry’s website
2. The provisions of GFRs, 2017 are deemed to be applicable to Autonomous Bodies except to the extent to the bye laws of an Autonomous Body provides separate Financial Rules which have been approved by the Government.

3. Hindi version will follow.

(S. Naganathan)
Under Secretary to the Government of India


1. General Financial Rules (GFRs) are a compilation of rules and orders of Government of India to be followed by all while dealing with matters involving public finances. These rules and orders are treated as executive instructions to be observed by all Departments and Organisations under the Government and specified Bodies except otherwise provided for in these Rules.
2. General Financial Rules were issued for the first time in 1947 bringing together in one place all existing orders and instructions pertaining to financial matters. These have subsequently been modified and issued as GFRs 1963 and GFRs 2005.
3. In the last few years, Government has made many innovative changes in the way it conducts its business. Reforms in Government budgeting like removal of distinction in non-plan and plan expenditure, merger of Railway Budget with General Budget, focusing on outcomes through an improved Outcome Budget document, all needed to be reflected in the GFRs. Increased focus on Public Finance Management System(PFMS), reliance on the Direct Benefit Transfer (DBT) Scheme to ensure efficient delivery of entitlements, introduction of new e-sites like Central Public Procurement Portal, Government e-Marketing (GeM) Portal, Non-Tax Revenue Portal have also necessitated revision of the existing GFRs to keep them in tune with the changing business environment. The objective was to make the GFRs facilitate efficiency rather than create impediments in smooth and timely implementation while following principles of accountability and procedures of financial discipline and administrative due diligence. The Expenditure Management Commission set up in 2014 to recommend ways in which efficiency of public expenditure could be increased has also made several recommendations especially with respect to Autonomous Bodies. New rules on non-tax revenues, user charges, e-receipts portal have been added in addition to the manner in which Autonomous Bodies are run.
4. The PAC in April 2015, Group of Secretaries in February 2016 and EMC in March 2016 has recommended setting up a Task Force to review the GFRs so as to frame comprehensive rules to address the issues as highlighted in the above para.
5. GFRs, 2017 have evolved as a result of wide consultations with Central Government Ministries and Departments, some State Governments and other stakeholders at the Task Force stage and thereafter. The Discussion Draft was also uploaded on the MoF’s website. Secretaries of each Department/ Ministry of Government of India were asked to give their views for additions/ modifications, keeping in view their specific requirements of their domain. Detailed deliberations were also carried out within the Ministry. C&AG’s comments on the draft GFRs have also been taken into consideration.
6. The aim of any rule is to provide a framework within which an organization manages its business in a financially prudent manner without compromising its flexibility to deal with varied situations. The GFRs 2005 have been very comprehensively reviewed with the aim of promoting simplicity and transparency in the Government financial system and procedures. It is expected that the new GFRs 2017 will enable an improved, efficient and effective framework of fiscal management while providing the necessary flexibility to facilitate timely delivery of services.
7. Department of Expenditure would like to place on record the exceptional work done by the Task Force on Review of GFRs, the office of the C&AG, the office of the CGA, Budget Division of Department of Economic Affairs, the Ministries and Departments for their valuable inputs and its own officers for assiduously and meticulously completing this vital and challenging exercise in a time bound manner.
Finance Secretary &
Department of Expenditure
Ministry of Finance
North Block, New Delhi
Dated: 11th February, 2017

Read further: Click to view/download – Compilation of amendments in GFR, 2017 upto 31.07.2022

Click here to downloads GFR 2017 PDF 18 MB

Ministry of Finance
Department of Expenditure


Chapter No. Name of the Chapter
1 Introduction
2 General System of Financial Management
I. General Principles relating to expenditure and payment of
II. Defalcation and losses
III. Submission of records & information
3 Budget formulation and implementation.
4 Government Accounts
5 Works
6 Procurement of Goods and Services
I. Procurement of Goods
II. Procurement of Services
7 Inventory Management
8 Contract Management
9 Grants-in-aid and Loans
10 Budgeting and Accounting for Externally Aided Projects
11 Government Guarantees
12 Miscellaneous Subjects
I. Establishment
II. Refund of revenue
III. Debt and misc. obligations of Govt.
IV. Security deposits
V. Transfer of land and buildings
VI. Charitable endowments and other trusts
VII. Local bodies
VIII. Maintenance of records
IX. Contingent and Miscellaneous Expenditure.


Appendix No. Subject
1 Instructions for regulating the Enforcement of
Responsibility for losses, etc.,
2 Procedure for the preparation of Detailed Estimates of
3 Instructions for the preparation of Detailed Estimates of
expenditure from the Consolidated Fund
4 Procedure for compilation of Detailed Demands for Grants
5 Procedure to be followed in connection with the Demands for
Supplementary Grants
6 The Contingency Fund of India Rules
7 Transfer of Land and Buildings between the Union and State
8 Charitable Endowments and other Trusts
9 Destruction of Office Records connected with Accounts.
10 Check against provision of funds
11 Formula for Price Variation Clause
12 Rates of Guarantee Fee


Form Serial No. Description
GFR 1 Application for an Additional Appropriation
GFR 2 Revenue Receipts
GFR 2 – A Estimates of foreign grants
GFR 2 – B Estimates of interest receipts and loan repayments
GFR 3 Liability Register
GFR 3 – A Liability Statement
GFR 4 Statement of proposals for pre-budget discussions
GFR 5 Register showing expenses by Heads of Account
GFR 6 Broadsheet for watching receipt of account from Disbursing
Officers 159
GFR 7 Compilation Sheet
GFR 8 Consolidated Accounts
GFR 9 Broadsheet for watching Receipt of the Returns from the
Heads of Departments under a Department of the Central
GFR 10 Report of Surplus, Obsolete and Unserviceable Stores for
GFR 11 Sale Account
GFR 12 – A Form of Utilization Certificate (Autonomous Bodies)
GFR 12 – B Form of Utilization Certificate (For Loans)
GFR 12 – C Form of Utilization Certificate (State Governments))
GFR 13 Statement of aggregate balance of loan(s) outstanding as on
31st March and details of defaults
GFR 14 Form of Security Bond (Fidelity Bond Deposited as Security)
GFR 15 Form of Written Undertaking to be executed by an
Undertaking/ Corporation wholly owned by the Central
Government at the time of sanctioning of a loan.
GFR 16 Certificate of transfer of charge
GFR 16 – A Joining Report
GFR 17 Fidelity Guarantee Policy
GFR 18 Accession Register
GFR 19 Notice to borrower about the due date for repayment of loan
and interest thereon
GFR 20 Register of Policy Holder
GFR 21 Register of Grants to be maintained by the sanctioning
GFR 22 Register of Fixed Assets
GFR 23 Stock Register of consumables such as Stationery,
Chemicals, Spare parts etc.
GFR 24 Register of Assets of Historical /Artistic value.
GFR 25 Government Guarantees.
GFR 26 Furnishing of data regarding Guarantees to Ministry of



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    Please clarify and oblige.