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GPF MAINTENANCE

About GPF

The Office 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.

Constitution of the Fund: The fund shall be maintained in Indian Rupees.

Conditions of Eligibility:

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.

Nominations:

  • As provided 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
  • If more than one person is nominated, the amount or share payable to each shall be indicated clearly.
  • A subscriber 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 or Fund.
  • A subscriber 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
  • Every nomination shall be made in the Form set forth the Ist schedule i.e. Form 5(3)
  • For the 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 ).

Admission to GPF:

The following 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 & Interest:

Subscritption: 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.
“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 on superannuation.

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.
              The 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.

Advances:
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 is less.
• 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:

Withdrawals from the Fund:

Withdrawals 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:

  • Only one withdrawal is admissible for the same purpose.
  • The amount shall ordinarily not exceed 75% of the balance at credit.
  • The authority 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.
  • Detailed guidelines/provisions relating to sanction the withdrawals, purposes, monitory limits and eligibility etc have been given in the GPF Rule-15 & 16.

Final Closure:
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:

The final 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.

Payment 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.

Procedure 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 GPF Accounts:

After the 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 received earlier.

View Annual GPF Statement:


Missing Credits/Debits


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 details

Forwarding of Applications:

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.
Tel: 0177-2653093

Specimen of Standard Forms:
Specimen of Forms have been given in the Appendix – D of GPF Rules

View Forms

Subscriber's Grievance Cell:

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
Tel: 0177-2652502

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 following:

• 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


Accountants General , Himachal Pradesh, Shimla - 171003
Web Administrator: bhaskarvk@cag.gov.in

Last Updated on 08-08-2014

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