AG GPF

 AG GPF RULES

The Chief Accountant General (A&E) maintains the individual GPF accounts of the Telangana State Government. According to the rules and procedures contained in Rules GPF (AP) 1935 and AIS (PF) Rules 1955 respectively. 

The Provident Fund Group in the Office is led by an IA & AS Officer in the rank of Deputy General Accountant.

The GPF is constituted with effect from April 1, 1935.

 Eligibility conditions: - The following categories of Government personnel from Telangana are eligible to join the Fund:

  • All public officials, including those appointed on or before August 31, 2004, pursuant to Rule 10 (a) (i) of the State and Subordinate Services Rules are eligible.
  • All reemployed pensioners (except those employed for admission to CPF) and those government officials who have not completed one year of service will be optionally eligible. 

·   The Provident Fund is maintained for the following categories of employees :-

  1. Class III, Class II and Class I, including Reemployed
  2. TSPSC members, Lokayukta
  3. High Court Judges
  4. All Indian Duty Officers
  5. Secretaries of Panchayat
  6. Certain work charged employees 

 AG does not maintain GPF for the following categories of employees:-

  1. Class IV State Employees. (Except those named before
  2. Employees of local bodies, municipalities, Panchayat Raj institutions
  3. Corporations, Societies. Institutions (Grants), Autonomous Bodies
  4. State government employees. appointed from 1.09.2004 who are covered by the new contributory pension scheme 

How to subscribe (Appendix S) 

  1. Proposal form (Appendix R) in duplicate of subscribers along with Appendix S by H.O.O to A.G./D.T.O. on the 15th of each month Shown eligible government Servants.
  2. Separate forms of persons whose wages and benefits are debitable to different Head of Accounts.
  3. The A.G./DTO returns a copy that represents the a / c number  Allocated.
  4. if the details are ‘nil’; No need to send a statement to A.G.
  5. In respect of the optional subscribers who submit the application For fund, deductions should be made After assigning the account number.

Nominations (Rule 7)

  1. Nomination in the prescribed manner by nominating one or more people indicating the part payable to each of nominees in the event of death.
  2. If the family exists at the time of nomination, it must not be in favor of anyone other than the member of the family.
  3. If there is no family at the time of nomination, you must stipulate in the nomination that it will cease to be valid in the event that he subsequently acquired a family.
  4. A subscriber may at any time cancel a nomination for sending a notice to AO and submit a new nomination

A subscriber must submit a nomination in the prescribed form at the time of joining the Fund. If the subscriber has a family at the time the nomination is submitted, the nomination cannot be in favour of anyone other than her family member. Family includes wife / husband, children, paternal parents / grandparents (where parents are not alive), younger brothers, unmarried sisters, widow of the deceased child, and her children. The nomination made by a subscriber who is not married will be invalidated upon marriage. If a subscriber nominates more than one person, the subscriber must specify in the nomination the amount of the share payable to each of the nominees in such a way that it covers the entire amount that can be credited to the Fund at any time. . The responsibility of the scrutiny, acceptance and custody of the submitted nominations vests with the Prl. General counter. A subscriber may cancel a nomination by sending a written notice to the Head of Office  Accountant General along with a new nomination.

Subscription rate and interest

1.     6% on the basic salary for regular employees if they are insured with APGLI / LIC / PLI. If it is not 12% of the basic salary

2.     4% of the basic salary for Class IV employees

3.     The present interest rate is 9% per annum. w.e.f. 1-4-2002 and onwards

[Authority: G.O.Ms.No.703 Finance [Pension.II] Dept. Dt. 19-7-2002.]

4.     The interest rate is 8% per annum. w.e.f. 01-4-04 onwards

[G.O.Ms.No.625 Fin. (Pension.II) Dept.dt.2-9-2004]

5.     The maximum amount subscribed to GPF will not exceed the basic salary after

6.     allowing sufficient amount for subsistence.

 

Other conditions:

1.     Subscription may be enhanced  twice and reduced once in a financial  Year, but no enhancements should be made during the last 4 months of the Financial years, to avoid income tax [Authority: Govt. Cir. Memorandum. No 23374/47 / GPF / Pen. II / 95 dt. 11/8/1995].

2.     The subscription must be made during the all period of service, including foreigners. Service, leave salary, except suspension period and during the last 4 months of your service.

3.     The subscriber can choose not to subscribe during the leave that does not carry the leave  salary.

 

TEMPORARY ADVANCE [To be Repaid] [RULE 14]

1.     The temporary advance must not exceed 3 months of pay or half of the credit of the balance of the subscriber [Authority: Rule 14 [1]]

2.     Temporary advance payment of more than 3 months will not be granted (or half of the balance except for special reasons that are recorded in writing.

3.     Temporary Advance shall be sanctioned to meet expenses in connection with prolonged illness [Authority: Rule 14 (i) [a] (i)

4.     The temporary advance will be sanctioned to meet with the passage abroad to health or education reasons. Authority: Rule 14 (i) [a] [ii]

5.     To cover the cost of higher education beyond the secondary school stage, outside of India for Academic, technical, professional or vocational courses. [Authority: Rule 14 (i) [a] [ii] [a]

6.     To pay obligated expenses related to marriage or other ceremonies Authority: Rule 14 (i) [a] [iii]

7.     To meet the cost of legal proceedings initiated by the subscriber [ Authority: Rule 14 (i) [a] [iv]

8.     To meet the cost of his defense when the subscriber is procecuted by the Govt. or the subscriber engages the legal practitioner. [Authority: Rule 14 (i) [AV]

9.     To cover the cost of building or acquiring a home, including site, repairs, and repayment of the pending loan taken for this purpose. [Authority: Rule 14 (i) [a] [vi] and [vii] and [viii]

10.To cover the cost of acquiring agricultural land or commercial premises within 6 months from retirement date. [Authority: Rule 14 (i) [a] [ix]

11.To cover the cost of buying a car [Authority: Rule 14 (i) [a] [x]

RECOVERY OF ADVANCE :

A.    Recovery will be completed within 36 months from the date of the sanction. [Authority: Rule 15 (i)

B.    Not to effect recovery during the period of drawl of subsistence grant drawn by the subscriber, on leave without leave salary or leave salary equal to or less than half pay at the request of the subscriber... [Authority: Rule 15 [2]]

C.     Recovery will not take place during the last four months of service of subscriber.

D.    In ordinary circumstances minimum 12 maximum 24 EMI. In special cases minimum 24, maximum 36 EMI. Each payment must be an amount of whole rupees R-15 (1)

 

OTHER CONDITIONS:

A.    No advance should be sanctioned during the last four months of service. [Authority: Rule 14-1]

B.    Normally, no second temporary advance should be sanctioned until the last instalment of any previous advance is repaid [Authority: Rule 14 [1] [c]

C.     But in exceptional circumstances that are recorded in writing, the second temporary advance may sanction while the previous advance is pending [Authority: Rule 14 [c]

D.    The validity of the sanction order for withdrawal of temporary advance is 3 months from the date of sanction. [Authority: Note 3 of Art. 50 of the Financial Code A P, Volume I]

E.    The temporary advance and the part final withdrawal for the same purpose should not be sanctioned.

PARTFINAL WITH DRAWL

[I] EDUCATIONAL PURPOSE beyond high school education within India or outside India [Rule 15-A (i) [a] and 15 [B]

A.    Subscriber must complete 20 years of service or less than 10 years of service remaining for retirement.

B.    3 months pay or half of the balance, whichever is less, and relaxed up to 10 months pay.

C.     No more than 2 with drawls in a financial year with an gap of 6 months between one and the other.

D.    Only one part final with drawl for the same purpose. Different sons / daughters shall not be treated for the same purpose.

[II] BETHROTHAL/MARRIAGE OF SUBSCRIBER OR FAMILY MEMBERS Rule 15-A[I][b] and 15-D[I] and ii

A.    The subscriber should complete 20 years of service or less than 10 years left over service for retirement.

B.    For daughters and female relations, 6 months pay or half of the balance which ever is less and relaxed upto 10 months pay subjects to half of the balance.

C.     For dependent son,3 months pay or half of the balance which ever is less and relaxed upto 6 months pay of half of the balance whichever is less.

[III] MEDICAL REASONS: [Rule 15A (i) [c] and 15 [c]

A.    Subscriber must complete 20 years of service or less than 10 years of service remaining for retirement.

B.    6 months pay or half of the balance which ever is less and relaxed upto ¾th of balance

C.     Only one part final withdrawal of for the same purpose is allowed and the illness of different Persons / occasions will not be treated as the same. 

[IV] HOUSE BUILDING PURPOSE: Rule 15A [2] and 15-E

A.    Subscriber must complete 15 years of service or less than 10 remaining years of service for retirement.

B.    3/4TH of balance or actual cost or subject to limitation of H.B.A. rules according to G.O.Ms. No. 264 F&P dated 17-06-94.

C.     In the case of husband and wife, both GPF subscribers, both can withdraw from the Fund for the construction of a house.

D.    The final partial withdrawal for alterations or additions will not exceed one half of the maximum limit prescribed for the purpose under HBA rules.

E.    Withdrawal will also be allowed under this rule when the home or home site is in the name of the wife or husband, provided that she or he is the first candidate to receive P.F. money in the nomination made by the subscriber

F.     Construction must begin within 6 months of the withdrawal date and must be completed within one year from the construction start date. 

[V] FOR THE PURCHASE OF THE HOUSE SITE OR REPAYING THE OUTSTANDING LOAN [Rule 15A [2] by 15 F]

A.    Subscriber must complete 15 years of service or less than 10 remaining years of service or retirement.

B.    ¼ of the credit amount (or) actual cost, whichever is less. 


RULE REASONS ELIGIBILITY AMOUNT
15-BExpenses for higher education, including travel expenses for self, children. Education includes outside of India On completion of 20 years of service or 10 years service before retirement 3 months of pay or half of the GPF balance, whichever is less. In special cases up to 10 months pay
15-CExpenditure towards illness of  self and family --do-- 6 months of pay or half of the balance, whichever is less. In special cases 3/4 of balance
15-D expenditure towards marriage or betrothal of self , son ,daughter and female dependant.  --do-- 6 months pay or half of balance whichever is less. In special cases upto 10 months pay.
15-E expenditure towards House building purpose After completion of 15 years of service or within 10 years of Retirement. upto 3/4th of balance or Actual cost whichever is less
15-FExpenditure towards acquiring the house site. --do--1/4th of balance or Actual cost of site , whichever is less
15-G Expenditure towards construction of  a house on site purchased from the amount withdrawn under Rule 15-F --do--1/3rd of balance or Actual cost , whichever is less
15-H acquiring a farm Land or Business premises 6 months before retirement Up to half the balance or 6 months pay whichever is less. In special cases up to 3/4 of the balance
15-IExpenditure for the purchase of a motor car After 28 years of service or 3 years before retirement  Rs. 12000 / - or 1/4 of the balance or actual price, whichever is less. .

SANCTIONING AUTHORITY: -

1.     5th schedule, G.O.Ms. No. 42, Finishing Department (Pen . II) Dt.29.01.03

2.     For N.G.O. s - the DDO is concerned, if DDO is N.G.O. the next Gazetted Officer

3.     For G.O. s - the next highest authority is competent.

4.     For H. O. D's and their immediate deputies –Govt. (Secretary)

5.     For secretaries: the chief secretary is competent.

6.     The sanction order must be communicated to the A.G. his acknowledgement must be obtained by drawing official.

FINAL WITHDRAWALS:

The subscriber's credit amount will be made payable when you retire / leave service

Provided: -

1.     Final payment request to be sent 4 months before retirement.

2.     Recovery for refunds or temporary advances for not performed during the last 4 months of service.

3.     No temp. Advance / partial final withdrawal to be sanctioned during the last 4 months.

–If you are dismissed, removed or compulsory retire:

a.     He shall not be paid if an appeal is preferred until it is resolved.

b.     When the appeal is not preferred until the end of the time allowed to prefer the appeal.

c.     However, if the individual certifies that he will not prefer an appeal, final withdrawal is allowed.

REQUIRED DOCUMENTS TO SUBMIT WITH TREASURY BILL OFFICE FOR PARTFINAL WITH DRAWL

1.     Claim in A.P.T.C. form 40

2.     Form 40-A will also be attached to Form 40 for the sanction of G.P.F. Temporary or partially final withdrawals.

3.     Sanction order issued by the competent authority duly quote the rule and purpose under which the temporary advance / final part final withdrawl is sanctioned.

[Authority: G.O.Ms.No. 42 Department of Finance [Pensions.II] dt. 01-09-2003.

4.     The last original latest slip issued by the AG / DTO will be attached to the bill. [Authority: DTA Memo.No. E2 / 14255/2001 dt. 1-4-2004]

5.     The calculation sheet to arrive at the subscriber's credit balance will be attached to the bill.

6.     Appendix- I is required to be attached to the bill for withdrawal of the temporary advance.

7.     Appendix-O- is required to be attached to the bill for the withdrawal of the part final withdrawal.

8.     Final withdrawal authorizations issued by the AG / DTO must be attached to the bill by the DDO in original and also not to accept the bill without the original authorization of the AG / DTO, as the case may be.

9.     bills for payment of class IV GPF, CSS will be held in the Dist Treasury, after payment, when regular GPF bills will be sent to AG AP Hyderabad together with the monthly Account.

10.The fact of the withdrawal of G.P.F. must be recorded on the back of the G.P.F. slip duly certified by the concern STO.

[Authority: DTA Memo.No. E2 / 14255/2001 dt. 04-01-2004]


download GPF slips :-     AG GPF                     Class IV GPF


Download Forms :

Final Payment application form (NEW)

Final payment application form (old)

Part final or advance Form ( appendix "O")

Nomination Form















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