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«Government of India Ministry of Finance Department of Expenditure General Financial Rules, 2005* (* Amendments issued upto March 2010 have been added as ...»

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Rule 258. Retrospective claim due from date of sanction : In the case of sanction accorded with retrospective effect the charge does not become due before it is sanctioned.

In such cases the time-limit specified in Rule 264 (1) should be reckoned from the date of sanction and not from the date on which the sanction takes effect.

Rule 259. Due date of T.

A. claim : Travelling allowance claim of a government servant shall fall due for payment on the date succeeding the date of completion of the journey. He shall submit the travelling allowance claim within oneyear of its becoming due failing which it shall stand forfeited.

Rule 260. Reckoning the date in case of T.

A. claims by retired Government servants appearing in a Court of Law for defending himself : Retired Government servants become eligible for reimbursement of Travelling expenses in respect of travel(s) for appearing in court of law for defending himself only when the judgement relating to his honorable acquittal is pronounced by the court. In such cases the date of pronouncements of the judgement shall be the reference point for submission and forfeiture of his T.A claim.

Rule 261. Due date of Leave Travel Concession claim : Leave Travel Concession claim of a government servant shall fall due for payment on the date succeeding the date of completion of return journey.

The time limit for submission of the claims shall be as under :i) In case advance drawn : Within one month of the due date.

(ii) In case advance not drawn : Within three month of the due date.

In case of (i) above if the claim is not submitted within one month of the due date, the amount of advance shall be recovered but the Government employee shall be allowed to submit the claim as under (ii) above.

In case of failure to submit the claim in both the cases within three months of the due date, the claim shall stand forfeited.

Rule 262. Due date of Over Time Allowance claims : A claim for overtime allowance shall fall due for payment on first day of the month following the month to which the overtime allowance relates.

The claim shall stand forfeited if not submitted within one year of the due date.

Rule 263. Due date of a withheld increment : In the absence of any specific order withholding an ordinary increment under FR 24 before the date on which it falls due for payment, the period of one year should be counted from the date on which it falls due and not with reference to the date on which the Increment Certificate is signed by the competent authority.

Even where an increment is withheld, the time-limit should be reckoned from the date on which it falls due after taking into account the period for which it is withheld.

Rule 264. Arrear Claims :

(1) Any arrear claim of a Government servant which is preferred within two years of its becoming due shall be settled by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks.

(2) For the purpose of the above provisions the date on which the claim is presented at the office of disbursement should be considered to be the date on which it is preferred.

(3) (i) A claim of a government servant which has been allowed to remain in abeyance for a period exceeding two years, should be investigated by the Head of the Department concerned. If the Head of Department is satisfied about the genuineness of the claim on the basis of the supporting documents and there are valid reasons for the delay in preferring the claims, the claims should be paid by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks.

(ii) A Head of Department may delegate the powers, conferred on him by sub rule (i) above to the subordinate authority competent to appoint the Government servant by whom the claim is made.

Rule 265. Procedure for dealing with time-barred claims :

(1) Even a time barred claim of a Government servant, shall be entertained by the concerned authority provided that the concerned authority is satisfied that the claimant was prevented from submitting his claim within the prescribed time limit on account of causes and circumstance beyond his control.

(2) A time barred claim referred to in Rule 265 (1) shall be paid with the express sanction of the Government issued with the previous consent of the Internal Finance Wing of the Ministry or Department concerned.

Rule 266. Time barred claims of persons not in Government service : The provisions of Rule 258 to Rule 265 shall apply mutatis mutandis to arrear claims preferred against Government by persons not in Government service.

Rule 267. Retrospective sanctions : Retrospective effect shall not be given by competent authorities to sanctions relating to revision of pay or grant of concessions to Government servants, except in very special circumstances with the previous consent of the Finance Ministry.

Rule 268. Currency of sanction of Provident Fund advance/withdrawal : A sanction to an advance or a nonrefundable part withdrawal from Provident Fund shall, unless it is specifically renewed, lapse on the expiry of a period of three months.

This will, however, not apply to withdrawals effected in instalments. In such cases the sanction accorded for non-refundable withdrawals from Provident Fund will remain valid up to a particular date to be specified by the sanctioning authority in the sanction order itself.


Rule 269. Sanctions of refunds of revenue : All sanctions to refunds of revenue, shall be regulated by the orders of an Administrator or of the departmental authority, as the case may be, according to the provisions of the rules and orders contained in the departmental manuals etc.

Rule 270.

(1) Communication of refund sanctions to audit : The sanction to a refund of revenue may either be given on the bill itself or quoted therein and a certified copy of the same attached to the bill in the latter case.

(2) Suitable note of refund to be made in original Cash Book entry and other documents : Before a refund of revenue is made, the original demand or realization, as the case may be, must be linked and a reference to the refund should be recorded against the original entry in the Cash Book or other documents so as to make the entertainment of a double or erroneous claim impossible.

(3) Remission of revenue before collection is not refund : Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.

(4) Refunds not regarded as expenditure for allotment : Refunds of revenues are not regarded as expenditure for purposes of grants or appropriation.

(5) Competent authority in case of credits wrongly classified : In cases where revenue is credited to a wrong head of account or credited wrongly under some misapprehension, the authority competent to order refund of revenue shall, in such cases, be the authority to whom the original receipts correctly pertain.

Rule 271. Compensation for accidental loss of property : No compensation for accidental loss of property shall be paid to an officer except with the approval of the Finance Ministry.

Compensation will not ordinarily be granted to an officer for any loss to his property which is caused by floods, cyclone, earthquake or any other natural calamity or which is due to an ordinary accident, which may occur to any citizen, for example, loss by theft or as the result of a railway accident or fire etc. The mere fact that at the time of the accident, the Government servant is technically on duty or is living in Government quarters in which he is forced to reside for the performance of his duties will not be considered as a sufficient ground for the grant of compensation.


Rule 272. Public Debt : The public debt raised by Government by issue of securities shall be managed by the Reserve Bank. The Reserve Bank shall also manage securities created and issued under any other law or rule having the force of law, provided such law or rule provides specifically for their management by the Reserve Bank.

Rule 273. Provident Funds : The procedure relating to the recovery of, subscriptions to and withdrawals from, the Provident Funds established under the provisions of Provident Funds Act, 1925 shall be regulated strictly, in accordance with the provisions of the respective Provident Fund Rules.

Following instructions should be carefully observed by the Head of the Offices for correct preparation of the Provident Fund schedules:i) A complete list of subscribers to each fund should be maintained in each disbursing office in the form of the schedule.

(ii) Each new subscriber should be brought on this list and any subsequent changes resulting from his transfer or in the rate of subscription etc. clearly indicated in the schedule.

(iii) When a subscriber dies, quits service or is transferred to another office, full particulars should be duly recorded in the list.

(iv) In the case of transfer of a subscriber to another office, the necessary note of transfer should be made in the list of both the offices.

(v) From this list the monthly schedule to be appended to the pay bill should be prepared and tallied with recoveries made before the submission of the bill for payment.

Rule 274.

(1) Crediting of Interest : The deposit accounts of these funds on the Government book will be credited with interest at such rates and at such intervals as may be prescribed by Finance Ministry in each case.

(2) Maintenance of a register for recovery of Postal Life Insurance Premia : All drawing officers should maintain in Form (GFR 38) record of Postal Life Insurance policy (PLI) holders. The register should be kept up to date, the names of the policy holders should be noted in alphabetical order according to surnames, leaving sufficient space between two entries to enable newcomers names being inserted in the right place.

A separate entry should be made in the register for each policy in the case of a policy holder having more than one policy. On receipt of an intimation from the Director, Postal Life Insurance, Kolkata, about the issue of a policy in favour of a subscriber authorizing the Drawing Officer to commence recovery from pay, or on receipt of a Last Pay Certificate in respect of the subscriber transferred from another office, the Drawing Officer should make a note of the particulars of the policy in the register. The name of the office from which the subscriber has been transferred should be invariably be noted in the remarks column.

Wherever a subscriber is transferred to another office or his policy is discharged, his name should be scored out from the register giving necessary remarks regarding discharge of policy or indicating the office to which the insurant has been transferred as the case may be.

After the preparation of the monthly pay bill, the amount of recovery on account of PLI premium shown in the bill should be posted in the monthly column in the register with proper reference to the bills or the vouchers. The fact of excess or non-recovery should be briefly noted in the remarks column. Extracts should be attached to the relevant bills in support of the recoveries. While taking extracts it should be seen that the names of those insurants from whom recoveries were made in previous months but no recoveries have been made during the current month either on account of transfer or discharge of that policy or on account of leave salary being not drawn or the official being on leave without pay, should be included in the current month’s schedule and necessary remarks noted against their names. Similarly, the remarks ‘New Policy’ or Transferred from……………. Office, should be given in the schedule against the names of insurants entered for the first time in current month. Reasons for short or excess recovery should be noted briefly in the remarks column. In short, schedule of Postal Life Insurance recoveries to be attached to the bills, would be a record not only of those from whom the recovery has actually been effected but also of those from whom recovery was being effected previously but has not been effected.


Rule 275. Furnishing of security by Government servants handling cash :

(1) Subject to any general or special instructions prescribed by Government in this behalf, every Government servant, who actually handles cash or stores shall be required to furnish security, for such amount and in such form as Central Government or an Administrator may prescribe according to circumstances and local conditions in each case, and to execute a security bond setting forth the conditions under which Government will hold the security and may ultimately refund or appropriate it.

(2) The amount of security to be obtained from a Government servant shall be determined on the basis of actual cash handled which shall not include account payee cheques and drafts.

(3) In cases, where the security is furnished in the form of cash, the security bond should be executed in Form GFR 30 and, in cases where security is furnished in the form of a Fidelity Bond in GFR 34, the security bond should be executed in Form GFR 31. In cases where security is furnished by way of Fidelity Bond (in Form GFR 34), the Administration shall see that the government servant pays the premia necessary to keep the Bond alive, for which the government servant shall submit premimum receipt in time. If the government servant fails to submit the premium receipt he shall not be allowed to perform the duties of his post and he shall be dealt with in accordance with the terms of his appointment.

(4) A Government servant who is officiating against the post of another cash or store handling Government servant shall be required to furnish the full amount of the security prescribed for the post.

The Ministry or Department of Central Government, Administrators and the Comptroller and Auditor-General in respect of persons serving in Indian Audit and Accounts Department may, however, exempt a Government servant officiating in such a short-term vacancy from furnishing security if the circumstances warrant such exemption provided that i) they are satisfied that there is no risk involved;

(ii) such exemption is granted only in the case of a permanent Government servant; and (iii) the period of officiating arrangement does not exceed four months.

Rule 276. Notwithstanding anything contained in Rule 275, security need not be furnished in cases of a) Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not considerable.

(b) Government servants, who are entrusted with the custody of office furniture, stationery and other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage.

(c) Librarian and Library Staff.

(d) Drivers of Government vehicles.

Rule 277. Retention of Security : A security deposit taken from Government servant shall be retained for at least six months from the date he vacates his post, but a security bond shall be retained permanently or until it is certain there is no further necessity for keeping it.


Rule 278. Save as otherwise provided in any law, rule or order relating to the transfer of Government land, no land belonging to the Government shall be sold to a local authority, body or any person or institution without previous sanction of the Government.

Rule 279. Transfer of Land :

(1) Transfer of land from a Union Territory to a Central Government Department (i.e. Ministry or Department of the Union Government including Defence, Railways, and Posts and Telegraphs) or vice versa shall be on ‘no profit no loss’ basis.

(2) Transfer of land from one Department of the Government (as defined in Rule 278) to another shall be on ‘no profit no loss’ basis.

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