Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
Can the charges be waived in exceptional circumstances?
Rule 47 does not provide an explicit waiver mechanism for branches covered by it. However, Rule 50 allows Government to permit inter-departmental adjustmen...
Is it sufficient to send an email summarising a discussion?
Yes, provided the email is saved on the relevant file (as an enclosure) and captures the conclusions accurately. The file remains the authoritative record....
What is the difference between proforma accounts and regular government accounts?
Regular government accounts are on a cash basis — they record only actual receipts and payments during the year. Proforma accounts apply accrual/commercial...
Who furnishes specimen signatures to the PAO?
The Drawing and Disbursing Officer (DDO) furnishes specimen signatures to the PAO at the time of taking charge of the post and whenever there is a change i...
What if the pensioner's family pension needs to start immediately after death?
The PAO forwards the PPO to CPAO specifically for family pension authorization. CPAO then transmits the family pension PPO to the bank's CPPC for ongoing m...
Where are the inter-governmental adjustment rules located?
Rule 28 refers to Appendix 5 of the Government Accounting Rules, which contains the principles and rules regulating adjustments between governments for cer...
Who approves the form of proforma accounts?
The concerned government (Central, State, or UT) determines the form of proforma accounts on the advice of the CAG. For proforma accounts prepared by Civil...
Why can attached offices write directly for rule clarifications?
Because rule clarifications do not involve discretionary decision-making by the parent ministry — they are factual/technical matters. Routing every clarifi...
Why do some departments (PWD, Forest) pay receipts in lump sums at the treasury?
Departments like PWD and Forest have large volumes of small, detailed transactions spread across project sites and divisional offices. Requiring them to cl...
What happens if a Section Officer is uncertain which level should decide a case?
The SO should consult the ministry's delegation of powers schedule, which must be publicly available. If still unclear, the matter should be referred to th...
What register does the PAO maintain and how often is it reviewed?
The PAO maintains a Register of Foreign Service Contributions. Every entry must be attested by the PAO, and the register is reviewed once a year in the las...
What is the difference between head 0075 and 2075?
Head 0075 is on the receipt side (Revenue Account) and records exchange gains — money the government effectively earned because the exchange rate moved fav...
Does Rule 22 apply to transactions of autonomous bodies and Public Sector Undertakings (PSUs) operating abroad?
Rule 22 as stated in the GAR applies directly to Central and State Government accounts. Autonomous bodies and PSUs have their own accounting standards (e.g...
What is the relevance of Appendix 1 to GAR 1990?
Appendix 1 reproduces the relevant articles of the Constitution (such as Articles 150, 266, 267, 283) that define the constitutional framework for governme...
How does CAS Nagpur settle inter-State transactions — is actual cash transferred?
No physical cash is transferred between States. CAS Nagpur maintains accounts for every government and effects the settlement purely through bookkeeping — ...
What are 'Classified Abstracts' and 'Consolidated Abstracts' in Rule 14?
A Classified Abstract is compiled monthly by the PAO, showing all transactions classified under their major, minor, sub, and detailed heads for that month....
Is all reversal of communicated decisions subject to this rule?
Yes — where the withdrawal 'may also have legal implications', which is broadly interpreted to include most formally communicated government orders. The de...
Is there a prescribed time limit for distributing dak after registration?
CSMOP does not prescribe a specific hourly limit for Para 12 distribution, but the general principle of timely disposal applies. Dak registered in the morn...
Can a cheque be corrected with an attestation?
No. Any cheque requiring any kind of correction or alteration must be cancelled and a fresh cheque issued in lieu. No corrections are permissible regardles...
Who is responsible for keeping the residential address list of Section staff?
Para 8(e) makes the Section Officer responsible for maintaining a list of residential addresses of all Section staff. This is needed for emergency contacts...