of the Senior Deputy Accountant General (A&E) H.P Shimla maintains
about 1.52 lakhs as on 31st March 2006 individual GPF accounts of
H.P. State Govt. employees and AIS Officers. The Funds Group is
headed by an IA&AS Officer of the rank of Deputy Accountant
Genera / Sr. Deputy Accountant General.
The guidelines covered in the forthcoming pages are governed by
the "GPF (CS) Rules” subject to acceptance/changes by
the H.P. Government where deemed necessary.
of the Fund: The fund shall be maintained in Indian Rupees.
All Temporary Govt. Servants after continuous service of one year,
re-employed pensioners and permanent Govt servants who joined Govt
service before 15-5-2003 shall subscribe to GPF compulsorily. Temporary
Govt servants (including Apprentices and probationers) appointed
against regular vacancies and likely to continue for more than a
year may subscribe to GPF at any time even before completion of
one year service at their option.
in GPF Rule -5, a subscriber shall at the time of joining the
fund send to the Accounts Officer through the Head of Office
a nomination conferring on one or more persons the right to
receive the amount that may stand to his/ her credits in the
fund in the event of his/her death
than one person is nominated, the amount or share payable to
each shall be indicated clearly.
who has a family at the time of making the nomination shall
nominate only his/her family member/members. Subscriber who
has no family can nominate any person/persons, including a company
/Association/Body of individuals/a Charitable or other trust
may at any time cancel a nomination by sending a notice in writing
to the Accounts Officer. The subscriber shall, alongwith such
notice or separately, send a fresh nomination made in accordance
with the provision of GPF Rule 5
nomination shall be made in the Form set forth the Ist schedule
i.e. Form 5(3)
purpose of nomination, the ‘Family’ includes wife/wives,
husband , parents, a paternal grandparents when no parent is
alive, children (child means a legitimate child and includes
an adopted child where adoption is recognized), minor brothers,
unmarried sisters and deceased son’s widow and children
(see details in GPF Rule 2 (1)(c ).
procedure is to be followed by each Head of Office for admission
to GPF in respect of the eligible Govt servants:-
Each Head of the Office shall send a statement in duplicate showing
particulars of Govt Servants to the Sr Dy Accountant .General (A&E)
in the form prescribed in Appendix –D to the GPF Rules for
admission to GP Fund. For each subscriber, the GPF account number
is allotted by the Sr. Dy Accountant General with a to “Suffix”
indicating the series code of the subscribers and will return one
copy of the statement indicating the GPF account Numbers allotted
each of the Govt Servants included in that statement.
GPF Subscription &
A sum (in whole rupees) as fixed by the subscriber, subject to
a minimum of 6 % of emoluments and not more than his/ her total
“Emoluments” means Pay, leave salary and any remuneration
of the nature of pay received in Foreign Service + Dearness allowance
sanctioned from time to time shall be reckoned as ‘emoluments’
for the purpose of this clause effective from 1-10-1996 as provided
in H P Govt. office Memorandum No. Fin (c) A (3) 23/80-II dated
01-10-1996 GPF Subscription can be enhanced twice and/or reduced
once, at any time during the year.
Suspension of subscription – subscription to the fund shall
be stopped during:
• Period of suspension
• At the option of Govt servant during leave on half pay
or leave without pay
• Period treated as dies non.
• During last three months of service before retirement
Interest: The Govt. shall pay to the credit of
the amount of a subscriber, interest at such rate as may be determined
for each year according to the method of calculation prescribed
from time to time by the State Govt.
present rate of interest is 8% (2006-07) for the amount standing
at the credit of the subscriber’s account at the end of
the financial year. It shall be credited w.e.f the last day in
each financial year.
Temporary advances/withdrawals from the fund may be sanctioned by
the authority competent to sanction the advances/ withdrawals to
the subscriber from the amount standing to their credit in the GPF
account to meet out the expenditure for different purposes as listed
in Rule 12 and 15 respectively of GPF rules.
Conditions for sanction:
• There should be a sanction order in writing from the authority
competent to sanction the advance/Withdrawals (The appropriate sanctioning
authority is specified in the Fifth Schedule)
• Temporary advance should not, except for special reasons,
exceed three months pay or half of the amount at credit, whichever
• The second advance is permissible only after six months
from the date of drawal of the first advance. This fact should be
certified in the sanction order.
Recovery of advance
• The advance shall be recovered from the subscriber in such
number of equal monthly instalments as sanctioning authority may
direct, but such number shall not be less than 12, unless the subscriber
so elects, or more than 24/36.
• When there is an advance is running, it should be consolidated
and the subsequent instalments for recovery of advances shall be
fixed with reference to consolidated amount.
Withdrawals from the Fund:
may be sanctioned by the authority competent to sanction, at any
time after the completion of Fifteen years of service of the subscriber
or with in Ten years before the date of his/her superannuation,
which ever is earlier, from the amount standing to his/her credit
in the fund.
Condition for Withdrawals:
one withdrawal is admissible for the same purpose.
shall ordinarily not exceed 75% of the balance at credit.
competent to sanction part final withdrawal can sanction the
withdrawal upto 90% of the balance at the credit of the subscriber
without linking any purpose when it is applied for within 12
months before superannuation.
guidelines/provisions relating to sanction the withdrawals,
purposes, monitory limits and eligibility etc have been given
in the GPF Rule-15 & 16.
Final Withdrawals From the Fund:
Final withdrawals of accumulation
in the fund shall become payable to the Govt official:
• When a subscriber quits the service
• When a subscriber retires on superannuation
• In case of death while in service
Submission of application
for final withdrawal:
payment application in the prescribed forms dully filled in and
signed by the retiree/claimant for the final withdrawal of the
balance at credit in the account should be submitted to the DDO/
Head of the Office a year before the date of retirement which
is to be forwarded to the office of the Sr. Dy Accountant General
(A&E) H.P Shimla-171003 dully completed in all respects alongwith
full particulars of advances/Withdrawals sanctioned and drawn
from his/her GPF account during the 12 months immediately preceding
the date of his /her quitting service/retirement or thereafter.
Manner of Payment
- The Accounts officer, after
verification with the ledger account shall issue an authority
for the amount becoming payable, at least a month before the date
of superannuation but payable after the date of superannuation.
- In case of death of the
subscriber the payment shall be paid to the person (s) to whom
the right to receive the amount is conferred by means of nomination
as per rules,
- If the Govt servant dies
while in service and when there is no nomination, the amount will
be paid to the family members in equal shares as per rules.
- If the Govt servant dies
after retirement without receiving the GPF accumulation the payment
will be paid to the family member (s) in accordance with the nomination
filled by the subscriber.
- The share of minor children
(in case of Hindu family) shall be paid through their mother being
natural guardian. In other cases Indemnity Bond and Guardianship
certificate, as the case may be, is required as per rules.
under Deposit-Linked Insurance Scheme:
When a GPF
subscriber dies while in service after having put in five year
service, the person receiving the fund balance will be paid an
additional amount equal to the average balance in the account
during the period of 36 months preceding the month of death subject
to maximum 30000 Rupees if the deceased subscriber fulfill the
other conditions of minimum required monthly GPF balance during
the period given above. The payment will be made to the family
members /claimant as in the case of GPF.
of transfer of a Govt. Servant from one
department to other:
If a Govt. Servant, who is a GPF subscriber is permanently transferred
to pensionable service under Govt. in which he/she is governed
by the GPF Rules, the amount of GPF balance together with interest
standing to his credit shall be transferred to his/her new GPF
A/C Number with the consent of the Accountant General/Govt. concerned
maintaining GPF subject to the conditions laid down in GPF Rules
35 and 35-A.
Annual Statement of
close of each financial year, the Accounts Officer maintaining
GPF shall send an Annual Statement of GPF Account to each subscriber
showing the opening balance as on 1st April of the year, Total
amount credited and debited during the year, the total amount
of interest credited as on 31st March of the year and closing
balance on that date. The GPF Statements are handed over to the
representatives deputed by the DDO’s to collect the GPF
Statements. Subscribers should satisfy themselves as to the correctness
of the Annual Statement and cut out the Query/Confirmation Slip,
Sign the same and send it back to the Accounts Officer alongwith
errors, if any, within three months from the receipt of the GPF
Statement giving complete details for rectification of error.
Subscribers can also collect their duplicate statement if not
Annual GPF Statement:
More often than not, all the schedules/ vouchers are not received
from TOs /PAOs for various reasons and hence some of the credits/refunds
/withdrawals do not get posted in the account. These missing entries
can be included in the subscribers account subject to their furnishing
of the wanting particulars as details below:-
1. Name of the subscriber
2. GPF account Number
3. Name of the DDO/DDO code under whom serving
4. Amount of subscription/refund/withdrawal
5. Salary month for which details are being furnished.
6. Head of account under which salary was drawn.
7. Name of Treasury/ Sub-treasury where the salary was drawn.
8. Treasury voucher number and challan number.
9. Gross total of the schedule amount in case of credits
View Missing credit/ Debit
All related enquires relating
to GPF may be addressed to:
Shri H.R. Nanda,
Deputy Accountant General,
Office of the Accountant General (A&E),
Himachal Pradesh, Shimla-171003.
Specimen of Standard
Specimen of Forms have been given in the Appendix – D of GPF
A subscriber Grievance Cell in the office of the Sr.Deputy Accountant
general (A&E) Himachal Pradesh Shimla has been created to cater
to the needs of the subscribers who can personally contact with
their grievances/difficulties which would be attended to on priority.
In case of any assistance you may write to:
Deputy Accountant General (Accounts and VLC),
Office of the Accountant General (A&E),
Himachal Pradesh, Shimla-171003
GPF Enquiry through
IVRS (Interactive Voice Response System):
An Interactive Voice Response
System has been launched in this office. Through this system, All
India Service Officers and other GPF subscribers will be able to
know the status of their Provident Fund account in respect of the
• Closing balance
• Balance at Credit
• Details of the Missing credits
• Details of debit transactions
• Status of the Final Withdrawal application
To get information through IVRS: Dial 0177-2800925