Para 16.2 — CAM
Original Rule Text
16.2 ONLINE RECEIPTS: ACCOUNTING AND RECONCILIATION PROCESSES
16.2.1 Accounting and reconciliation process for NTR receipts received online (i.e. receipts received through Credit Card/Debit Card/Net Banking/UPI) is similar to that of physical receipts. The electronic scrolls received from the accredited bank of the Ministry are consumed in the PFMS system. In this regard, various reports are available in PFMS under the menu “Bharatkosh Reports”. These reports should be monitored by the PAO and to be reconciled by challan-wise. The figures must be verified while sending the monthly accounts to CGA office. The key reports are as under:
(a) NTRP Purpose Transaction Summary Report.
(b) NTRP Reconciliation Report.
(c) NTRP Challan Summary Report.
(d) NTRP Receipt Scroll Report (Online/Offline)
(a) NTRP Purpose Transaction Summary Report: The report provides monthly summary of the total number of successful transactions and the amounts received.
(b) NTRP Reconciliation Report: This report shows the transactions that are not settled with the bank. PAOs must note that if there is error in even one challan, complete scroll will be shown in error. In such cases of non-reconciled transactions, the PAO should email the scroll file name to accredited bank with copy to helpdesk of Bharatkosh i.e. ntrp-helpdesk@gov.in for rectifying the error in challans and to resend the scroll to PFMS.
(i) For offline transactions: If deposit slip exists and scroll for the same is not received, mail the transaction details to be emailed to Bharatkosh helpdesk for want of scroll/bank account statement from RBI in order to verify the successful offline transaction of NTRP.
(ii) For online scroll in error: The transaction details to be emailed to Bharatkosh helpdesk for non-receiving of scrolls along with an e-mail to the accredited bank for want of scroll file.
(c) NTRP Challan Summary Report: This report should be used by PAO/DDO to check challan wise number of total transactions and to compare it with number of success and pending transactions.
(d) NTRP Receipt Scroll Report: This report should be used to check online (Debit Card/Credit Card/Net-banking/UPI) and offline (NEFT/RTGS) scrolls for a month and if any offline scroll in error. Further checks can be done through:
(i) UTR No. entered by the user for a particular transaction reference number in Bharatkosh is correct or not, not entered, or is ‘yet to be verified’ as provided by RBI.
What This Means
Non-Tax Revenue (NTR) receipts collected online through Bharatkosh (credit/debit cards, net banking, UPI) are accounted similarly to physical receipts. Electronic scrolls from the accredited bank are consumed in the PFMS system. PAOs must monitor four key PFMS reports: Transaction Summary, Reconciliation, Challan Summary, and Receipt Scroll reports. For offline NEFT/RTGS transactions, separate receipt accounts are opened in RBI. The entire process flows from payment gateway to bank settlement (T+1), scroll generation (T+2), PFMS consumption, ledger posting, and finally pushing to e-Lekha.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Online NTR receipts (card/UPI/net banking) via Bharatkosh follow the same accounting process as physical receipts
- 2Four key PFMS reports must be monitored: Transaction Summary, Reconciliation, Challan Summary, and Receipt Scroll
- 3If even one challan in a scroll has an error, the entire scroll shows in error — PAO must email the bank and Bharatkosh helpdesk
- 4Three receipt accounts exist: Physical Receipt Account (bank), e-FPB Receipt Account (Bharatkosh PG), RBI Receipt Account (NEFT/RTGS)
- 5Flow: Payment → PG settlement (T+1) → Bank e-scroll (T+2) → PFMS consumption → Ledger posting → e-Lekha
Practical Example
A citizen pays a passport fee of Rs 1,500 through Bharatkosh via UPI. The payment gateway settles the amount into the PAO's bank account on T+1. The accredited bank generates an e-scroll by T+2 and places it on the PFMS SFTP server. PFMS matches the challan number, amount, and PAO code with Bharatkosh records, marks the scroll as 'Consumed,' and performs ledger posting. The PAO verifies the transaction in the NTRP Reconciliation Report and the challan is pushed to e-Lekha at end of day.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What should a PAO do if a scroll shows errors in PFMS?▼
What is the difference between online and offline NTR transactions?▼
What are the accounting entries for online NTR receipts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.