Para 5.5 — This para explains how government receipts are com
Original Rule Text
5.5 COMPILATION OF RECEIPTS There are two types of receipt which are being processed in the PFMS system:
(i) Manual receipt challan: The receipt which comes by means of cheque or Demand Draft is manual receipt. This will be deposited in PAO’s account through manual challans which need to be entered in PFMS system either by DDO or PAO. At DDO level it will be entered by DDO (in case of NCDDO) or DDO Maker in case of CDDO. At PAO level it can be entered by the ‘dealing hand’. At the time of entry of challan in the system- DDO Code, Accounting Classification, Challan Number, Amount, Bank Details, type of payment etc will be captured. No accounting entry will be posted in accounts at the time of entry of challan, except for the Divisional DDOs and Telecom DDOs where it will be accounted for at the time of its entry. When scrolls are received from the bank
(s) along with the challans, the entries in the scroll should be tallied with the individual challans and the totals checked. If any challan is missing, the same should be specifically noted in the register in Form CAM 17
(i) for obtaining from the bank and
(ii) for exhibiting against ‘Receipts Awaiting Transfer’ (RAT) in the accounts, if they are still awaited at the end of the month. On receipt of the challan, the entry under RAT would be cleared by accounting the same under the relevant receipt head of account. Receipt scrolls received from
banks are being entered in the system through main scroll and detailed scrolls. In the main scrolls, summary of scrolls is being captured whereas in detailed scrolls, the details of instrument are to be entered viz. challans number, challan date, challan amount, DDO code etc. Scrolls are to be processed at the ‘dealing hand’ and ‘AAO’ levels. Once passed at the AAO level, it will be accounted for in the account of PAO. The accounting of scrolls will be done in the month as per the date of scrolls, provided the said month’s consolidation has not been done in the system. Otherwise, it will be accounted for in the next month’s account. They are treated as ‘only in scrolls. However, entry of such challans will be identified in the system with colour codification, to enable user to identify and modify them.
(ii) NTRP e-receipt: In NTRP, two types of payment modes are available to depositor viz. Online i.e. Debit Card/Internet Banking/UPI/Credit Card and offline i.e. NEFT/RTGS. The depositor can deposit the receipt in PAO account at Bharatkosh portal wherein PAO/DDO details are reflecting with accounting classification and purpose of the deposit. The accounting classification is being captured at the time of e-receipt collection and the same is being accounted for only at the time of e-scroll consumption which is automated. Challans details are shown to user in the reports-
(a) NTRP receipt scroll report and
(b) NTRP reconciliation report. The accounting of scrolls for online mode only will be done by the PAO as per the date of scrolls provided if the said month’s consolidation has not been done in the system otherwise it will be accounted for in the next month’s account. The detailed reconciliation procedure has been mentioned in the NTRP section of chapter on Revenue Accounting.
5.5.2 All the challans and its receipt scrolls entered in the system are available in the following reports: BR-01 : Cheque e-payment/Challan encashed/outstanding/only in scrolls register. BR-04 : PSB Register. CMP-02 : Compilation Sheet.
Similar to payment vouchers, the System will validate that the total of debits matches with contra credits in respect of each accounting transaction. The same is again checked at the time of monthly consolidation. If there is any mismatch, system won’t allow user to proceed further.
5.5.3 At the end of each month, it should be checked that the grand total of the credits tallies with the grand total of the amount of all the receipt scrolls posted in the register in Form CAM 17.
5.5.4 If any separate procedure has been prescribed by CBDT/CBIC for compilation of accounts for revenues collected under the provisions of their schemes, they would be followed notwithstanding the above instructions.
What This Means
This para explains how government receipts are compiled in the PFMS system. There are two types: Manual receipt challans (cheque or demand draft deposited through physical challans, entered into PFMS by the DDO or PAO with details like DDO code, accounting classification, challan number, amount, and bank details) and Electronic receipts (collected through electronic modes). For manual challans, no accounting entry is posted at the time of data entry - the accounting happens only when bank scrolls arrive, except for Divisional and Telecom DDOs where accounting happens at entry. When bank scrolls arrive, each entry is tallied against individual challans and totals are checked. Missing challans are noted in Form CAM 17 for follow-up with the bank and shown as 'Receipts Awaiting Transfer' (RAT) in accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Two types of receipts in PFMS: manual challans (cheque/DD) and electronic receipts
- 2Manual challans are entered in PFMS by DDO or PAO with full classification details
- 3Accounting entries are not posted at data entry time - they are posted when bank scrolls are received
- 4Exception: Divisional DDOs and Telecom DDOs account for receipts at the time of challan entry
- 5Missing challans are tracked in Form CAM 17 and shown as Receipts Awaiting Transfer (RAT)
Practical Example
A government department receives Rs 2 lakh through a cheque for license fee. The DDO prepares a manual challan and deposits the cheque at the bank. The DDO also enters the challan details in PFMS - DDO code, major head classification, challan number, amount, and bank branch. No accounting entry is generated yet. Three days later, when the bank scroll arrives at the PAO, the PAO tallies the scroll entry with the challan in PFMS. The accounting entry is now posted. If the bank scroll mentions a challan that was not entered in PFMS, the PAO notes it in Form CAM 17 and follows up with the bank to obtain the missing challan.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When does accounting for manual receipts happen in PFMS?▼
What is RAT (Receipts Awaiting Transfer)?▼
What is Form CAM 17 used for?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.