Amendment in Subsidiary Instructions to the Central Government Accounts (Receipts & Payments) Rules, 2022 – Correction Slip No. 2: CGA, FinMin O.M. dated 15.01.2025
TA-2-17002(01)/17/2020-TA-II-Part (2)/e-14606/22
Government of India
Ministry of Finance
Department of Expenditure
Controller General of Accounts
(TA-II Section)
New Delhi, the 15 Jan, 2025
Correction Slip No. 2
(Subsidiary Instructions to the Central Government Accounts (Receipts & Payments) Rules, 2022)
Subject: Amendment in Subsidiary Instructions to the Central Government Accounts (Receipts & Payments) Rules, 2022- reg.
| Para Reference | Existing Provision | Amended Provision |
| Para 2.2(5)(g) of the Subsidiary Instructions to the Central Government Accounts (Receipts & Payments) Rules, 2022 | 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 Service Tax. | 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 Service Tax (GST) and Customs. |
This has the approval of FS & Secretary (Expenditure).
(Nar der Singh)
Dy. Controller General of Accounts (TA)
COMMENTS