Para 6.3 — CAM

6.3 SUBSCRIPTIONS

6.3.1 If a subscription is made for the first time or whenever a revised rate of subscription is adopted, it should be seen that the amount of subscription is within the minimum and maximum limits prescribed under the relevant rules of the Fund, including the annual threshold limit prescribed by Govt. of India from time to time. The emoluments as on 31st March of the preceding year shall be taken for the calculation of subscription under the rules of the Fund.

6.4 ADVANCE FROM THE FUND [RULE 12 OF GPF (CS) RULES] AND CORRESPONDING PROVISION IN CPF (INDIA) RULES

6.4.1 Before admitting claims for advance from the Fund the following checks are required to be conducted-

(i) That the advance has been sanctioned by the competent authority;

(ii) That the amount sanctioned is covered by the balance at the credit of the subscriber;

(iii) That the conditions under which the advance can be granted under the relevant rules of the Fund are fulfilled; and

(iv) That past recovery on account of principal is being made regularly.

6.4.2 The CDDOs of Ministries/ Departments are also authorised to make payment of advances out of Provident Fund after sanction of the competent authority. A copy of the sanction is required to be endorsed to the PAO. On receipt of sanction in such cases, full particulars of the sanction shall be noted by PAO in the concerned ledger folio. The CDDO is required to forward the receipt of the statement of the amounts paid along with the particulars of the sanction, names of the subscribers, the account numbers etc. to the PAO every month. In case of electronic system, data will flow electronically to the PAO and get posted to the ledger card. The PAO shall keep a watch on this to ensure that the debit vouchers are received and posted in the accounts of the subscribers and would also review the relevant report in the system. The debits that are to be adjusted by PAOs of other Departments/Governments shall be passed on to them immediately.

(A) For the AIS officers on deputation to the Central Government, the concerned Pay and Accounts Officer will make payment of the GPF advance or part final withdrawal based upon sanction issued by the competent authority in the Central Government. He will classify the payment under the Major Head 8658-PAO Suspense and promptly raise debit against the AG concerned for getting the reimbursement. AIS officers who are on Central Deputation at

the time of retirement also have the option of obtaining final payment of GPF, to be made by the Pay and Accounts Officers (PAO) of the Ministry / Department concerned, through the respective DDO (Authority: DoPT OM No.11026/01/2023-AIS – III dated 17.10.2023).

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1GPF subscription amounts must be within minimum and maximum limits prescribed under the Fund rules
• 2Emoluments as on 31st March of the preceding year are used to calculate subscription limits
• 3Before admitting GPF advance claims, four checks are mandatory: competent sanction, balance coverage, rule conditions, regular past recovery
• 4CDDOs are authorized to pay GPF advances after obtaining sanction from competent authority
• 5A copy of the sanction must be endorsed to the PAO when CDDOs pay advances

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.