Para 16.3 — CAM

(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.

(ii) Check for the mandate form details from ‘Know Your Transaction’ Report whether the user has created the mandate form or not. If created, check whether the same been expired as the deposit slip created for NEFT/RTGS is valid for 15 days from the date of its creation after which it gets archived/wiped out from the user’s end.

Receipt Head of Account (as mapped for the purpose) Cr.

(ii) On incorporating put-through in the PFMS, the following accounting entries are effected:

8675.00.101.03 - Reserve Bank Suspense Dr. 8658.00.108 – Public Sector Bank Suspense (-) Dr. or 8658.00.138 - Other nominated banks (Private Bank Suspense) (-) Dr.

For offline (NEFT/RTGS) transactions, the following accounting entries are made:

(i) On receiving scroll from RBI, 8675.00.101.02 – Reserve Bank Headquarters Dr. Receipt Head of Account (as mapped for the purpose) Cr.

(ii) The Bharatkosh challan wise amount can also be viewed through CMP-01 and CMP-02 under CAM Reports – Compilation for reconciliation purpose.

 Physical Receipt Account: For depositing dues payable to any department with which the department of the Ministry is banking. The deposit will be accepted in cash or by means of a cheque or draft, along with appropriate challans.  e-FPB Receipt Account: This account is used for depositing non-tax receipt collected through Non-Tax Receipts Portal (Bharatkosh.gov.in) by PG/A in the e-Focal Point Branch.  RBI Receipt Account*: This account is used for Non-Tax receipts deposited through offline mode (NEFT/RTGS) directly in the account of PAO opened in the RBI.

Note: In case of remittance of revenue through NEFT/RTGS, the amount shall be credited in the e-FPB receipt account of PAO specifically opened for this purpose in RBI. (Authority: S11012/1(12)/HLM/2012/RBD/1281-1337 dated 22.8.2016).

For Online (Debit Card/Credit Card/Net Banking) transactions

(i) On receiving scroll from bank (PSB or other Nominated Banks as the case may be), 8658.00.108 – Public Sector Bank Suspense Dr or 8658.00.138 - Other Nominated Banks (Private Bank Suspense) Dr

1. Payment Gateway receives the fund from the user as per details filled and payment made via Bharatkosh. 2. PG settles the amount into the PAO’s Bank Account No. on the next day i.e. (T+1). 3. PG Sends Challan No. wise Settlement MIS to Accredited Bank by T+1 day 4. Accredited Bank receives the fund and generates and e-scroll by T+2 days. 5. Accredited Bank places the e-scroll at SFPT Server of PFMS at EOD in XML file. 6. If the Challan No., Amount and PAO Code for a transaction match with a unique record entry at Bharatkosh, Scroll is marked as Consumed. 7. PFMS Sanction Module does the Ledger posting of the Challan for accounting. 8. Challan is pushed into the e-Lekha system at the day end.

9. Registered User who has enabled himself for NEFT Transaction as Bharatkosh initiates Payment Activity. 10. Depositor generates Reference Deposit Slip/NET Mandate Form at Bharatkosh 11. Depositor goes physically to his Bank Branch 12. Bank verifies the Information and initiates NEFT from Depositors Bank account in the RBI PAO EFPB Account and provide the UTR Number to the User 13. Depositor enters UTRN at Bharatkosh  Track Your Payment Page 14. Bank sends the NEFT to the PAO’ RBI Account mentioned in Ref. Deposit slip 15. RBI places the scrolls on PFMS SFTP 16. If the User’s Account No., Amount and UTR Number for a transaction match with a unique record entry at Bharatkosh, Scroll is marked as Consumed. 17. PFMS Sanction Module does the Ledger posting of the Challan for accounting. 18. Challan is pushed into the e-Lekha system at the day end.

8658.00.108 – Public Sector Bank Suspense Dr. or 8658.00.138 - Other Nominated Banks(Private Bank Suspense) Dr Receipt Function Head of Account

Account transactions of Physical NTR Receipts Entry of receipt scroll in PFMS by PAO to credit in concerned functional receipt head of accounts (On receipt of receipt scroll from accredited bank i.e. PSB or Other nominated bank as the case may be)

“Adjustment by Pr.AO to transfer/clear the amount from the minor head Public/Private Sector Bank Suspense below the major head '8658- Suspense Accounts' to major/minor heads '8675- Deposits with Reserve Bank-Central (civil)' etc”. (On receipt of put-though)

8675.00.101 - Reserve Bank Suspense Dr. 8658.00.108 – Public Sector Bank Suspense (-) Dr. or 8658.00.138 - Other Nominated Banks (Private Bank Suspense) (-)Dr