2. WHAT IS GFR
A COMPILATION OF GENERAL PROVISIONS TO BE
COMPENDIUM
FOLLOWED BY ALL OFFICES OF GOVT.OF INDIA IN
DEALING WITH FINANCIAL MATTERS
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3. FIRST
ISSUED IN 1947 IN THE FORM OF
EXECUTIVE INSTRUCTIONS
MODIFIED SUBSEQUENTLY AS GFR 1963
SEVERALAMENDMENTS AND MODIFICATIONS
ISSUED THEREAFTER
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5. CHAPTER 1
INTRODUCTION
RULE -1 TO 6
DEFINITIONS OF DIFFERENT TERMS USED IN GFR
2005
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6. CHAPTER 2
GENERAL SYSTEM OF FINANCIAL MANAGEMENT
RULE-6 TO 41
GENERAL PRINCIPLES RELATING TO EXPENDITURE
AND PAYMENT OF MONEY
DEFALCATION AND LOSSES
SUBMISSION OF RECORDS & INFORMATION
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7. CHAPTER 3
BUDGET FORMULATION AND IMPLEMENTATION
RULE -42 TO 64
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8. CHAPTER 4
GOVERNMENT ACCOUNTS
RULE -65 TO 122
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9. CHAPTER 6
PROCUREMENTS OF GOODS
RULE – 135 TO 185
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10. CHAPTER 12
Miscellaneous Subjects
RULE – 253- 293
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. Destruction of records connected with Accounts
IX. Contingent and Miscellaneous Expenditure.
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11. PROCUREMENTS OF GOODS
RULE – 145
Purchase of goods without quotation:
Purchase of goods upto the value of Rs.
15,000/- (Rupees Fifteen Thousand) only on
each occasion may be made without inviting
quotations or bids
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12. PROCUREMENTS OF GOODS
RULE – 146
Purchase of goods by purchase committee
Purchase of goods costing above Rs. 15,000/-
and upto Rs.1,00,000/- on each occasion may
be made on the recommendations of a duly
constituted Local Purchase Committee consisting
of three members of an appropriate level as
decided by the Head of the Department.
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13. PROCUREMENTS OF GOODS
RULE – 147
Purchase of goods directly from contractor
Direct procurement from suppliers, the prices to
be paid for such goods shall not exceed those
stipulated in the rate contract.
other salient terms and conditions of the
purchase should be in line with the rate contract.
Own arrangement for inspection and testing.
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14. PROCUREMENTS OF GOODS
RULE – 159
Advance payment to suppliers
payments for services rendered should be
released only after the services have been
rendered
Advance payment demanded by firms
holding maintenance contracts for
servicing of Air-
conditioners, computers, other costly
equipment, etc. VARADHARAJAN Friday, April 13, 2012 15
15. PROCUREMENTS OF GOODS
RULE – 159
Advance payment to suppliers
(i) 30 % of the contract value to private firms;
(ii)40% of the contract value to a State or
Central Govt agency or a Public Sector
Undertaking; or
(iii) in case of maintenance contract, the
amount should not exceed the amount
payable for six months under the contract.
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16. RULE – 190
Lists and Accounts :
(i) Fixed Assets such as
plant, machinery, equipment, furniture, fixtures
etc. in the Form GFR - 40.
(ii) Consumables such as office
stationery, chemicals, maintenance spare parts
etc. in the Form GFR - 41.
(iii) Library books in the Form GFR 35
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17. RULE – 192
Physical verification of Fixed Assets :
The inventory for fixed assets shall ordinarily be
maintained at site. Fixed assets should be
verified at least once in a year and the outcome
of the verification recorded in the corresponding
register. Discrepancies, if any, shall be promptly
investigated and brought to account.
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18. RULE – 192
Physical verification of Fixed Assets :
(2) Verification of Consumables :
consumable goods and materials should be
undertaken at least once in a year and
discrepancies, if any, should be recorded in the
stock register for appropriate action by the
competent authority.
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19. RULE – 256
Date of Birth :
New appointed to Government service, at the
time of the appointment, declare the date of
birth by the Christian era with confirmatory
documentary evidence such as a Matriculation
Certificate, where prescribed qualification for
appointment is Matriculation or above.
In other cases Municipal Birth Certificate or
Certificate from the recognised school last
attended shall be treated as a valid document.
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20. RULE – 257
Service Book :
Detailed Rules for maintenance of Service Books are
contained in SR 196 to 203. Service Books
maintained in the establishment should be verified
every year by the Head of Office who, after satisfying
himself that the services of Government servants
concerned are correctly recorded in each Service
Book shall record the following certificate "Service
verified from ……(the date record from which the
verification is made)……….. Upto ……(date)…………."
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21. RULE – 257
Service Book :
The service book of a government servant shall be
maintained in duplicate. First copy shall be retained
and maintained by the Head of the Office and the
second copy should be given to the government
servant for safe custody as indicated below :-
(a) To the existing employees - within six months of
the date on which these rules become effective.
(b) To new appointees - within one month of the
date of appointment.
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22. RULE – 257
Service Book :
In January each year the Government servant
shall handover his copy of the Service Book to his
office for updation. The office shall update and
return it to the Government Servant within 30
days of its receipt.
In case the Government servants' copy is lost by
the government servant, it shall be replaced on
payment of a sum of Rs. 500/-
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23. RULE – 259
Due date of T.A. claim
Travelling allowance claim of a government
servant shall fall due for payment on the date
succeeding the date of completion of the
journey.
He shall submit the travelling allowance claim
within one-year of its becoming due failing
which it shall stand forfeited.
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24. RULE – 261
Due date of LTC claim
Leave Travel Concession claim of a government
servant shall fall due for payment on the date
succeeding the date of completion of return
journey. The time limit for submission of the
claims shall be as under :-
(i) In case advance drawn :
Within one month of the due date.
(ii) In case advance not drawn :
Within three month of the due date.
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25. RULE – 261
Due date of LTC claim
In case of (i) above if the claim is not
submitted within one month of the due date,
the amount of advance shall be recovered but
the Government employee shall be allowed to
submit the claim as under (ii) above. In case
of failure to submit the claim in both the
cases within three months of the due date,
the claim shall stand forfeited.
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26. FORM NO GFR 9
Rule 52 (4) (ii) (a) and Rule 52 (5) (iii)
Register showing expenses by Heads of Account
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28. Item of Expenditure Rules applicable and
DFP of HODs of CBDT
Repairs & maintenance Total of Rs.50000/- in a
work in hired office year, Non-recurring
buildings
Hiring of office Rs.3 lakhs p.m. for 13
accommodation major cities and Rs. 1.5
lakhs p.m. for others
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29. Item of Rules applicable and DFP of HODs of
Expenditure CBDT
Computers a. Site preparation of computers/ install.
Rs.2 lacs.pa
b. Maintenance of site for Computers -
Rs.2lacs/year
c. AMC of computers (Hardwares) Rs. 2
lac p.a.
d. Training in computers Rs.2 lacs/year
e. Purchase/procurement of PC Rs. 5lacs
p.a.
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30. Item of Rules applicable and DFP of HODs of
Expenditure CBDT
Printing and Govt. Press full power
binding. Pvt. Parties Up to Rs.1 lakhs p.a. including
cost of paper.
Medical Upto Rs. 2lakhs subject to instructions of
advance Ministry of Health issued from time to
under time.
CS(MA)
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31. Item of Rules applicable and DFP of HODs
Expenditure of CBDT
Purchase of Upto Rs.10 lacs in a year
stationary
Miscellaneous Recurring :Rs.1 lakh p.a.
expenditure Non-recurring Rs. 2 lacs in each case.
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32. Item of Rules applicable and DFP of HODs
Expenditure of CBDT
Outsourcing Upto Rs.10 lacs in a year per cadre
controlling C.Cs.
Miscellaneous Recurring :Rs.1 lakh p.a.
expenditure Non-recurring Rs. 2 lacs in each case.
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34. Cash Balance physically
verified and found to be Rs.
which tallies with the closing
balance as worked out in the
cash book.
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35. Self cheques drawn, for
payments to staff etc. in cash
should also be entered on the
receipts side of the cash book.
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36. Analysed in the following ways:
i. Cash
ii. Self cheques/ dd
iii.Other cheques
Iv.Other Bank Drafts
V. Imprest with
TOTAL CASH BALANCE.
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37. RULE – 13
Cash Book should be closed regularly
and completely checked.
The H.O.O or responsible subordinate
other than the writer should verify the
total in Cash Book and initial it as
correct.
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38. RULE – 13
At the end of each month the H.O.O
should verify the Cash Balance and
record a signed and dated certificate
to the effect.
An erasure or over writing of an entry
once made in the C.B. is strictly
prohibited.
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39. RULE – 13
Correction should be made by
drawing the pen through the incorrect
entry and inserting the correct one in
red ink between lines.
The H.O.O. should initial all such
corrections.
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