Introduction of End-to-End electronic processing of claim and bill through PFMS: General instructions vide CGA, FinMin O.M. dated 15-12-2025
TA-2-17002(01)/17/2020-TA-II/(e-4426)/ 452
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts
(TA-II Section)
New Delhi,
15th December, 2025.
OFFICE MEMORANDUM
Subject: General instructions for introduction of End-to-End electronic processing of claim and bill through PFMS-reg.
The e-bill system for processing claim, sanction and bill in electronic mode through PFMS was introduced in selected PAOs on pilot basis in the year 2022. A comprehensive Standard Operating Procedure (SOP) of e-bill module was, also issued by this Office vide OM dated 1.2.2022 and subsequently SOP version 2.0 was issued vide OM dated 12-4-2023.
2. The ebill system has been implemented by O/o CGA across various PAOs in Civil Ministries/Departments. In order to universalize the implementation of e-bill, the claim-cum-bill forms as prescribed in Subsidiary Instructions to CGA(R&P) Rules, 2022 have been developed in PFMS. The implementation plan for the e-Bill system, effective from January 2026 in e-Bill-enabled PAOs/NCDDOs, is enclosed as Annexure.
3. It is reiterated that there is no change in the existing payment, accounting, and reconciliation procedures for bills processed through the e-Bill module, except that these processes shall be carried out on the basis of electronic records, including e-claims, digitally uploaded supporting documents, e-sanctions, and e-Bills, without the requirement of physical documents.
4. Pr.CCAs/CCAs/CAs(IC) of all Ministries/Departments are also requested to bring the above information to the notice of the DDOs and PAOs under their payment control.
This issues with the approval of CGA.
(Samya Bhushan)
Asstt. Controller General of Accounts(TA)
COMMENTS