जीपीएफ
Guidelines to the Drawing and Disbursing Officers.
(1) Application for admission to General Provident Fund:
The application for admission to GPF in the prescribed form, duly completed in all respects should be forwarded to the AG through the Drawing and Disbursing Officer i.e. the Head of the Office/ Department as the case may be where the government servant is working.
Following information should invariably be furnished in the application.
(a) Full name of the applicant starting with surname first, so as to enable the AG to distinguish between common names and avoid wrong posting in GPF accounts.
(b) Father/Husband’s name so as to check change of name if any in future service.
(c) Permanent address of the applicant, so as to enable AG to keep in contact of the subscriber even after his/her retirement for authorization of residual balance of GPF.
(d) Designation of the applicant, so as to check correctness of membership i.e. whether applicant belongs to Class-IV or Class-III
(e) Full designation and address of the D.D.O. so as to ensure that right person is being addressed in correspondence.
(f) Date of Birth of the applicant so as to check the date of superannuation and take advance action in early settlement of final withdrawal of GPF.
(g) Date of Appointment of the applicant’s as to check completion of one year service
(h) Major head of account to which the pay and allowances are debited.
(i) Basic pay of the applicant as on 31’st March of the preceding year or 1st April of the current year to decide the 6% criteria.
(j) Monthly rate of subscription.
(2) Whenever the subscriber or the Head Of Office/ Head Of Dept. wants to enter into correspondence with the Accountant General’s office it is always beneficial to quote complete and correct GPF account Number allotted by the Accountant General and for easy location of the GPF account number the same should be recorded on the First page of the Service Book of the employee concern.
(3) Classify the G.P.F. transaction correctly so as to avoid missing credits/ debits.
(4) Preparation of G.P.F. schedules: Ensure preparation of the G.P.F. schedules in the prescribed form and furnish the following basic data;
(a) Separate schedule should be prepared for each series. I.e. M/BN, BR/BN, GA/BN, GA/MAH,M/Mah etc.
(b) Ensure that the total amount shown in the G.P.F. schedule agrees with the total deductions towards G.P.F. shown in the Pay Bill.
(c) In the G.P.F. schedules, the name of the subscribers should be recorded in ascending order as per the G.P.F. account numbers allotted by this office.
(d) The subscription and refunds towards Temporary Advances should be clearly shown in the prescribed columns. The installment number in respect of refunds upon total number of installments should also be recorded. i.e. 2 of 12; 14of 36 etc.
(e) If no recovery is effected against any subscriber in a month record the reasons thereof like transferred to the o/o the ….; subscriber was on Leave without pay etc.
(f) In case the GPF schedule runs in more than one page then page numbers should be quoted on the schedules. i.e. page 1 of 3; or 2 of 3 etc.
(g) The total of each page should be carried forwarded or the page-wise abstract showing the page-wise and total amount should be attached with the schedule.
(5) If any arrears are to be credited to the GPF either on account of general or special order complete details thereof should be recorded on the top of the schedules or in the remarks column.
(6) When the GPF subscriptions are credited through challans or through DD, it should be invariably ensured that the GPF schedule for the complete details of the amount shown in the challan/DD is enclosed with the copy of the challan/DD.
(7) DO NOT recover the subscription unless the GPF account number is allotted by the Accountant General.
(8) DO NOT recover the subscription during suspension period of the subscriber.
(9) GPF subscription should not be less than 6% of the basic pay.
(10) DO NOT reduce the rate of subscription more than once and do not increase it on more than two occasions during the course of the year.
(11) DO NOT mix-up the GPF transactions of “Class IV cadre” with those of “Other than Class IV cadre”.
(12) Always quote the correct GPF account number in the schedules and vouchers.
(13) Transfer of G.P.F. Class IV balance. When Class IV employee is promoted to Class III cadre, the balance indicating full details of GPF for the preceding five years should be transferred to the A.G. after getting new GPF A/C number allotted to the official in class III cadre by the A.G. The interest on GPF balance in class IV cadre should be calculated up to the end of previous financial year.
(14) NOMINATIONS ( Rule 5 of MGPF)
In respect of all the G.P.F. subscribers should be obtained and attached with the Service Book by the Head of the Office after his due attestation.
(a) Every nomination shall be made in prescribed form. The name and G.P.F. A/C No. should be noted on the top of the nomination form.
(b) Subscriber who has a family shall make nomination only in the favor of his family.
(c) Revise the nomination whenever the occasion arises.
(d) If the nomination is in favor of more than one person, the share of each nominee should be specified in such manner so that it covers the whole amount. The same stands good in case of alternate nominees also.
(15) Annual Statement of Account: ( Rule 36 of MGPF)
As soon as possible after 31st March of each year the Accounts Officer of the o/o the AG (A&E) issues the Annual Statement of Accounts to each subscriber through his/her Head of Office where he/she is working. This GPF slip shows the Opening Balance as on the 1st April of the year, the total amount credited or debited during the year, the total amount of Interest credited as on 31st March of the year and the Closing Balance on that date. It is the responsibility of the DDO to distribute GPF A/cs slips issued by the Accountant General to the subscribers and return the Certificate of Acceptance of Balance as given at the lower portion of the Account slips to the Accountant General.
It is expected that the subscriber should satisfy themselves as the correctness of the annual statement and errors should be brought to the notice of the Accounts Officer within three months from the date of receipt of statement.
(16) DO NOT ask for revised G.P.F. A/c slip after adjustment of the missing credits/debits as such adjustments are accounted for in the account slip of subsequent year.
(17) Advances from GPF. ( Rule 13 of MGPF)
While sanctioning the Advance from General Provident Fund the following points should be considered.
(a) G.P.F. balance at the credit of the subscriber as shown in the GPF A/c slip issued by the Accountant General.
(b) Previous advances if any granted but not appeared in GPF A/c slip.
(c) Subsequent Deposits and Advances, if any, after issue of GPF accounts slip.
(d) Attach photocopy of last GPF A/c slip issued by the A.G. along-with the bill sent to the Treasury Officer.
(18) Missing Debits:
G.P.F. advances granted to the subscriber but not appearing in his GPF A/c slip should invariably brought to the notice of Accountant General, giving full details of advance so sanctioned and drawn.
(19) In case of Missing Credits, the following information should be furnished to the Accountant General for updating the GPF A/c:-
(a) Name of the Drawing and Disbursing officer.
(b) Voucher no and date under which recovery is made.
(c) Gross and Net amount of the Bill.
(d) Name of the treasury.
(e) Major head of account to the pay is debited.
(f) GPF account number quoted in the GPF schedule.
(g) Subscription and refund of the subscriber.
(h) Xerox copy of the schedule.
(20) Final withdrawal/ Payment.
When a subscriber quits or retires from service :-
(a) When the subscriber is due to retire on superannuation, discontinuation of the subscription during the last three months of service is compulsory and should be scrupulously followed.
(b) The application in the prescribed form should be obtained from the subscriber and forwarded to the Accounts Officer of the o/o the Accountant General well in advance of the retirement of the subscriber. The following information should invariably be given in the form.
(1) Full name of the subscriber.
(2) G.P.F. Account number.
(3) Date retirement of the subscriber.
(4) Advances sanctioned and paid to the subscriber during the twelve months preceding the date of his /her retirement. If there is no advance sanctioned during the said period, a note as such should be recorded in the prescribed form.
(5) The month of last G.P.F. deduction made from the salary of the subscriber.
(6) Residential address of the subscriber.
(7) G.P.F. account slip should be attached with the application for final withdrawal.
(21) On the death of the subscriber:
The application in form “C” should be obtained and forwarded to the accountant general duly completed in all respects. The following information should invariably be recorded in the application form.
(a) Name of the subscriber
(b) Date of death of subscriber. It is o be clearly mentioned that the death of the subscriber occurred while in service or after retirement.
(c) General provident fund account no.
(d) In column no 8, the name of the nominee/ nominee’s, relation with the subscriber, share of each nominee should be noted.
(e) In column no 10, if there is no nomination, the family details of the deceased subscriber i.e. Names of family members, age, relation with the deceased subscriber and their marital status should be furnished.
(f) The claimant should sign the application form. Full postal address and date of the application should be recorded.
(g) The month of last fund deduction.
(h) Details of G.P.F. advances sanctioned and paid to the deceased subscriber during the previous twelve month preceding the date of death.
(22) If the nomination is in favor of a minor, the payment may be made to his natural guardian. Where no natural guardian exist, to the person considered fir by the Head of office to receive payment on behalf of the minor after the said person has executed a bond signed by two sureties agreeing to indemnify Government against the amount to be paid. Also obtain as affidavit that he is in charge of the property of the minor and is looking after it and the minor is in his custody and care.
(23) All communication received regarding final withdrawal of G.P.F. received from the A.G. should be attended promptly and reply sent within a period of 15 days to enable the A.G. to authorize the payment.
(24) Prompt action should be taken on the authority for final withdrawal of G.P.F. money received from the A.G. The D.D.O. should ensure that the payment is made to the retired Govt. Servant with in 15 days.
(25) DEPOSIT LINKED INSURNCE SCHEME.
In case of death of the subscriber while in service, benefit under “Deposit Linked Insurance Scheme” is admissible to the family members of the deceased subscriber subject to the following conditions:-
(a) Death should be while in service.
(b) Deceased subscriber should have put in at least FIVE years service.
(c) Benefit under the scheme is to the extent of average balance during 36 months and is limited to Rs.60, 000.
(26) The application in plain paper for claiming the benefit under D.L.I.Scheme should be obtained from family member of the deceased subscriber and forwarded to Accounts officer after recording the post held and scale of pay of the post held by the deceased subscriber during the 36 months immediately preceding the month of death, along with Form “C”.
(27) DO NOT sanction any advance from G.P.F. to any official after submission of the application for final withdrawal.
(28) Ensure that your employee get the final payment etc. in time.
(29) Any delay on your part in sending the application for final payment will attract recovery of interest from you, beside other action.
(30) Help us to serve better.
Know your GPF Account status over telephone / click of mouse sitting at your home
IVRS (interactive voice response system) has been introduced wef April 2004. Subscribers can know the information of their GPF accounts through this system over a telephone.
0712-2562175-76
Subscriber can send email for his complaints at our email address
dagfunds.mh2.ae@cag.gov.in
Or
Website : http://agmaha.cag.gov.in
We have a Single Window Facilitation Center in our office to help the subscribers.