CENTRAL GOVERNMENT
ACCOUNT (RECEIPTS AND
PAYMENTS) RULES, 1983
Receipts and Payments Rules (RPRs) regulate
 Custody of Consolidated Fund of India
 Contingency Fund of India
 Payment of moneys into the Funds
 Withdrawals of moneys from the Funds
1
RECEIPTS AND PAYMENTS
RULES
-applicability
 Apply to all financial transactions carried out in a
Government office
Except
To the payment of pensionary benefits
2
RECEIPTS AND PAYMENTS
RULES
-Purpose
 To keep due regard to the authorised grants
 To maintain control of financial responsibilities
 To carry out financial functions effectively
 To justify instances of excess or financial
irregularity.
3
GENERAL RULES VIS-À-VIS
INSTRUCTIONS
RPRs 51 & 52
 Head of office to furnish his or delegated officers
specimen signature to PAO and paying branch of
the Bank
 Specimen signatures of all branch office DDOs to
be furnished
 Specimen signatures to be obtained in triplicate –
for PAO, Bank and Office record
4
GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Handling of cash
 All payments and receipts
(cheque or cash) to be
noted in the Cash Book
(GAR 3)
 Cash Book to be checked
by DDO – Rule 13(iii)
 Erasures/ overwriting
prohibited – Rule 13(vi)
5
GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Receipt of Government dues and
Remittances
 Rule 18 - Receipts to be entered in Receipt books
(Form GAR 6 )
 Rule 18 and 19(a) - Amounts shall be remitted to
Banks in Form GAR 7
 Rule 20 – date of receipt of cheque/ drafts
 Rule 26 - accounting of receipts
6
GENERAL RULES VIS-À-VIS
INSTRUCTIONS
-contd.
Preparation of Bills
-Rules 33, 35 and 36
 To be filled and signed preferably in ink
 Erasures/ overwriting prohibited
 Account head to be given
 To be signed by authorised DDO only
 Duplicate bill to be prepared only after certificate
of non payment from PAO
7
PERSONAL CLAIMS
 Rule 63 - Relates to pay and allowances
 Rule 64 - Due date for payment of salaries
 Rule 65 – Permission to draw part bills and
separate bills 


on transfer to different DDO
retirement
transfer outside country
8
PAY BILLS
-Preparation
 To be prepared in Form GAR 13
 Separate bills for
•
Establishment
• Cheque payment
• Group ‘D’ staff
 For permanent establishment – only


number of post to be given
Increments to be drawn in Form GAR 21
Each fraction to be rounded off
9
RECOVERIES
 Income Tax
 Licence Fee
 General Provident Fund
 CGEGIS
 Post Office Insurance Fund
 Recovery of advances along with
interest
10
OTHER ALLOWANCES/
ADVANCES AND RELEVANT
REGISTERS
Allowances
 Medical reimbursement – Form GAR 23
 TA/ LTC – Form GAR 14-A, 14-B and 14-C
 GPF advances / withdrawals – GAR 42
Registers
 Pay Bill Register – Form GAR 17
 Bill Register – Form GAR 9
11
CONTINGENT CHARGES
 Rule 96 defines
‘Contingent
Charges’
as expenses incurred
for purchase of
stores required for
management of the
office/ working of
technical
establishment, etc.,
other than those
specifically classified
under some other
head
12
CONTINGENT CHARGES
-contd.
 Rule 98 - Types of Contingencies
 Contract contingencies – Form GAR 29
 Scale regulated contingencies – Form
GAR 30
 Special contingencies – Form GAR 29 or
30
 Countersigned contingencies – Form
GAR 32
 Fully vouched contingencies – Form
13
GAR 29
CONTINGENT CHARGES
-contd.
Limitations
 All charges incurred must be paid and drawn at
once and under no circumstances they may be
allowed to be carried over to next year
 No money shall be drawn from the Government
account unless it is required for immediate
disbursement
 Payment to casual workers shall be drawn in
contingent bills
14
CONTINGENT CHARGES
-contd.
Permanent Advances – also called ‘imprest’
 Authority - Head of Departments competent to
sanction
 Quantum - normally 50% of average monthly
contingent expenditure (Rule 90 GFRs)
 Utilisation - for emergent contingent expenditure
(Rule 90 GFRs, 99 RPRs)
 Register – to be maintained for keeping watch
15
CONTINGENT CHARGES
-contd.
Passing of bills – from suppliers
 Receipts for all sums exceeding Rs 500 shall be




stamped unless they are exempt from stamp duty Rule 37
For cash payments, cash bills/ cash memoranda
received from the party shall contain
acknowledgement of receipt of money, with stamps
affixed for payments above Rs. 500 - Rule 58
Signature and other details on the Bill
Certificate on the bills by departmental officers –
Rule 102
Correctness of the bill shall be verified by DDO
16
CONTINGENT CHARGES
-contd.
Registers
 Register of sanctions
 Contingent Register (GAR 27) -also
called imprest register - Rule 110, 111
 Bill Register (GAR 9) - Rule 34
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DRAWAL OF MONEY FROM
PAO
 DDOs not having Cheque-drawing powers




draw money from PAOs
Bill Transit Register (GAR 10) - maintained to
record particulars of bills presented to PAO
Contingent Bills for advance payments
Personal claims to be paid by cheques only
Receipt
and Credit of Government
money


Local DDO shall remit cash into the branch
of the Bank with which PAO is placed in
account
Cheques/DDs received by DDOs not having 18
Cheque-drawing powers should be drawn in
PROCEDURE FOR CHEQUEDRAWING DDOs
 Types of Payments
 DDOs authorised to draw cheques for Pay,
Allowances, withdrawal/ advances from GPF,
short term advances
 Cheque books
 Stock register shall be maintained in Form
CAM 1
 Account of cheque forms to be maintained in
Form CAM 2
 Intimation (of use of cheque book) to
Bank/PAO shall be sent in Form CAM 3
 Physical verification of Cheque Books shall be
conducted by and officer other than the DDO 19
twice in a year
PROCEDURE FOR CHEQUEDRAWING DDOs
 Cancellation of cheques – Rule 47

Before use, after use and unused cheques
 Lost cheques – Rule 48

Indemnity Bond in Form GAR 12 from the
Party
 Time-barred cheques

shall be cancelled by DDO and the cancelled
cheque shall be treated as voucher/ subvoucher for issuing a fresh cheque in lieu
20
thereof
PROCEDURE FOR CHEQUEDRAWING DDOs
 Letters of credit

To be sent in advance keeping in view the
proportionate budget provision for 3 months
 Register of cheques issued (GAR 4)
 Bill Register (GAR 9)
21