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RPR

Original Rule Text

(क) िब दकसी चैक या मांगिेय ड्राफ्ट ि या पोस्ट् िल आडवर को दकसी बैंक या डाकघर में उस तारीख को दिया िाता है, जिसको उिका समािोधि दकया गया था और प्राजप् त रजिस्ट् िर में उिकी प्रजिजष् ि की गई थी ; (ख) दकसी चैक या मांगिेय ड्राफ्ट ि या पोस्ट् िल आडवर को दकसी जिभागीय अजधकारी को उिके दिए िािे के प‍ चात् तीसरे कायव दििस को प्रस्ट् तुत दकया िाता है (उि मामलों में िहां ऐसा प्रस्ट् तुत दकया िािा जिभागीय उपाबंधों के अधीि अिुज्ञेय या अपेजक्षत है) ; (ग) यदि धि का संिाय डाक द्वारा संिाय करिे के जलए अिुिेिों के अिुसरण में उस तारीख को जिसको अंतर्िवष् ि करिे िाले जलफाफे को डाक में डाला िाता है, दकया िाता है ; (घ) यदि धि का संिाय डाक धिािेि या सरकार द्वारा दिए गए अिुिेिों के अिुसरण में डाक द्वारा धि का जिप्रेषण करिे के दकसी अन् य मान् यताप्राप् त ढंग द्वारा दकया िाता है, उस तारीख को जिसको धिािेि को डाक में डाला गया था, संित् त दकया गया समझा िाएगा ।

What This Means

This rule from the Receipt and Payment Rules outlines how the date of receipt or payment is determined in various scenarios. It's crucial for accurate accounting and record-keeping in government transactions. Essentially, it clarifies when a transaction is officially considered 'done' for government books.

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

Key Points

  • •Cash, checks, demand drafts, or postal orders are considered received/paid on the date they are deposited and recorded in the receipt register.
  • •Checks, demand drafts, or postal orders presented to a departmental officer should be presented within three working days of being issued (where allowed by departmental rules).
  • •Payments made by mail, following established guidelines, are considered paid on the date the envelope containing the payment is postmarked.
  • •Payments sent via money order or other approved postal methods are considered paid on the date the money order is mailed.

Practical Example

Ms. Sharma, a clerk in the Ministry of Finance, receives a check for ₹10,000 from a vendor, ABC Enterprises, on Monday, October 23, 2023. She deposits the check into the government account on the same day and records it in the receipt register. According to this rule, the receipt date is October 23, 2023.

Later, the Ministry needs to pay a consultant, Mr. Verma, ₹5,000. They send a check to Mr. Verma through a departmental officer. The check is issued on November 1, 2023, and presented to Mr. Verma on November 3, 2023. This falls within the three-day window, adhering to the rule.

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

Frequently Asked Questions

What happens if a check bounces after being recorded in the receipt register?▼
The initial entry would need to be reversed or adjusted according to established accounting procedures. The date of the reversal would be a separate transaction.
Does this rule apply to electronic fund transfers (EFTs)?▼
This specific rule primarily addresses physical instruments like checks and postal orders. EFTs would likely be governed by separate guidelines related to electronic transactions.
What if the departmental officer fails to present the check within three working days?▼
This could be considered a procedural lapse and may require investigation or corrective action within the department. It's important to adhere to the stipulated timeframe.
If a payment is sent by registered post, does the date of dispatch still apply?▼
Yes, the date the registered post is mailed is considered the payment date, assuming it's an approved method of payment.

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

Test Your Knowledge

Question 1 of 3

According to the Receipt and Payment Rules, when is a check considered officially received by a government department?

Related Rules

Rule 1Receipt & Payment Rules, 2022 - Rule 1Rule 11Receipt & Payment Rules, 2022 - Rule 11Rule 23Receipt & Payment Rules, 2022 - Rule 23Rule 12Receipt & Payment Rules, 2022 - Rule 12Rule 14Receipt & Payment Rules, 2022 - Rule 14

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