Central Government Account (Receipts and Payments) Rules, 1983
(First Diglot Edition)

Issued by the Ministry of Finance,
Department of Expenditure,
Controller General of Accounts



Part I
Preliminary and General  Principles

1. Short title, commencement and applicability
2. Definitions
3. Location of moneys credited to Government Account
4. Other Offices authorised to hold Departmental Treasure Chests
5. Custody of money relating to or standing in the Government Account
6. Payment of revenues, receipts and dues of the Government into  Government Account by officers authorised to receive  them
7. Facility for public to credit Government dues direct into the  accredited bank of a Ministry/Department and certain tax  receipts in other nationalised banks also
8. Deposit of Government revenues etc. by the receiving branch of the bank  into the Reserve Bank
9. Bar against money withdrawn from Government Account being deposited in a bank other than the accredited bank, etc
10. Cross reference to rules relating to receipt of Government revenue, etc.
11 Withdrawal of money from Government Account
12. Responsibility for moneys withdrawn
13. General instructions for handling cash
14. Adjustment of transactions of the government with a state Government
15. Extent of responsibility of the Reserve Bank in connection with the business of Government
16. Authority competent to frame departmental regulations for detailed procedures under these rules
17. Instructions for rounding off transactions in Government accounts

Part II
Receipt of Government Revenues, Dues, etc. and
Crediting them into the  Government Account

18. Acceptance of Government revenues, etc. by departmental officers
19. Cheques, bank drafts tendered in payment of Government revenues, dues, etc.
20. Date of receipt of Government revenues, dues, etc.
21. Grant of receipt to the payer by departmental officers
22. Form and custody of receipt books
23. Issue of duplicate and copies of receipts
24. Detailed procedure to to be prescribed through departmental regulations
25 Procedure for affording transfer credit when departmental receipts are utilised for payment
26. Grant of receipted challan by the bank
27. Examination  fees

Part III
Withdrawal From the Government Account

Section 1 - General Rules relating to claims for withdrawals and manner of payment.

28. Mode of withdrawals
29. Presentation of claims
30. Claims of and payments to suppliers, etc.
31 Permanent Advances
32. Arrear Claims
33. Preparation of bills
34. Form of bills
35. Signature and countersignature on bills
36. Duplicates and copies of bills, etc.
37. Stamps for receipts
38. Source from which cheque books are to be obtained
39. Intimating branch bank regarding cheque book to be used
40. Scrutiny, safe custody and surrender of cheque books
41 Intimating branch bank about loss of cheque books, blank cheque form
42. Instructions for indicating amounts of cheques
43. Attestation of corrections, alterations in a cheque
44. Types of cheque forms
45. Period of validity of a cheque
46. Procedure for revalidation of a time-barred cheque, etc.
47. Procedure for cancellation of a cheque 
48. Lost cheques
49. Date of payment
50. Letters of Credit against assignment accounts, etc. 
51. Specimen signatures and other safeguards
52. Comparison of signature with the specimen, etc.
53. Special seal to be affixed on payment authorities
54. Payment by postal money order 
55. Rules applicable to officers in charge of Military Treasure chests etc. in dealing with claims
56. Vouchers for payment
57. Certificate of payment in certain circumstances 
58. Scrutiny of claim presented to a departmental Office
59. Instructions relating to affixing pay order, defacing of stamps affixed on vouchers, and manner of cancellation of vouchers etc.
60. Safe custody, etc. of vouchers and acquittances, which are not required to be submitted to Accounts Offices
61. Overcharges
62. Audit objections and recoveries

Section II - Personal claims of Government Servants

63. Application 
64. Due date for payment of salaries
65. Cases in which drawal and disbursements for part of a month permitted
66. Form and preparation of a pay and travelling allowance bills
67. Absentee statement
68. Increment Certificate
69. Affixing prescribed certificates
70. Fund deductions
71. Income-tax deductions 
72. House Rent, Licence fee deductions 
73. Recoveries ordered by Accounts Officers 
74. Attachment of debt
75. Action to be taken with reference to a second or subsequent attachment order
76. Deductions which are to be effected from the non-attachable portion
77. Procedure for recovery based on attachment orders and remittance to the Court 
78. Cost of remittance to Court 
79. Recoveries on account of profession-tax, etc.
80. First payment of pay, allowances, etc. 
81. Issue of Last Pay Certificate in the event of transfer, deputation or foreign service 
82 Place of payment 
83. Drawal of arrears pertaining to a post held previously 
84. Government servant absent from India to arrange for receipt of his dues in India 
85. Payment of pay, leave salary, etc. through agents
86. Bond of indemnity to be entered into by agents 
87. Leave salary 
88. Overtime allowance 
89. Arrear bills
90. Travelling allowance bills 
91. Medical charges re-imbursement bills 
92. Disbursement of pay and allowances, etc. and acquittances therefor
93. Last payment of pay and allowances
94. Death of payee 
95. Arrears Payable after death

Section III -Contingent charges

96. Meaning of the term
97. Application 
98. Types of contingent charges 
99. Payment of contingent expenditure out of permanent advances, etc. 
100. General limitations 
101. Certificates relating to certain types of contingent charges
102. Certificate in support of stores purchase bills 
103. Contingent items purchased through Directorate General, Supplies and Disposals
104. Certificate in support of contingent bills which include sales tax charges
105. Certificate to be attached to contingent bills which include charges on account of light refreshments at formal meetings, conferences
106. Certificate to be attached to contingent bills for drawing pay of certain group 'D' servants 
107. Responsibility of drawing officers
108. Responsibility of controlling authority
109. Cancellation and destruction of sub-vouchers 
110. Contingent register
111. General instructions relating to bills for drawal of contingent charges
112. Certificate in support of payment to payees whose names cannot be disclosed
113. Contract contingencies 
114. Fully—vouched contingent charges and special provision relating to telephone, electricity and water charges
115. Scale—regulated charges, and special contingencies
116. General instructions relating to countersigned contingencies 
117. Form of abstract bill. etc. pertaining to countersigned contingencies
118. Preparation of abstract bill 
119. Form and preparation of detailed bill relating to countersigned contingencies 
120. Counter signature of detailed bill, etc.
121. Disallowance by the counter-signing officer 
122. Contingencies requiring counter-signature before payment 
123.  Payment for purchase of service postage stamps

Section IV -Purchase of Stores

124.  The term "store"
125. Application 

126 .

Purchases in India other than through Directorate General of Supplies & Disposals
127 Purchases through Directorate General of Supplies and Disposals
128 Purchases outside India through the India Supply Missions 
129. Procedure for payment against direct orders on firms etc. abroad 

Section V - Works Expenditure and Miscellaneous Payments

130. Application 
131. Charges on petty construction and repair works met from contingencies 
132. Payments to labourers
133. Witnessing the payments 
134. Payment to work—charged establishment 
135. Payments to suppliers and contractors
136. Payments for works done through local authority
137. Advances to contractors
138. Detailed procedure to be prescribed through departmental regulations
139. Refund of revenue
140. Refund of revenue from permanent advance
141. Procedure to be followed for noting the refunds in departmental records, etc
142. Form of bill for drawal of refunds of revenue
143. Refund of examination fees received by the Union Public Service Commission, etc.
144 Refund of income tax, corporation tax etc.
145. Period of validity of a refund order 
146. Grants-in-aid, contributions 
147. Form of bill for grant-in-aid, etc. 
148. Form of bill for compensation, etc.
149. Form of bill for stipends and scholarships, etc. 
150. Investment by Government 
151. Interest on Government debt 
152. Payment to the Reserve Bank 
153. Expenditure from discretionary grants at the disposal of any Government authority

Payment on behalf of Defence Services by Union territory administrations 

155. Compensation for land
156. Discount on stamps 
157. Commission to registrars

Section VI - Loans and Advances

158. Application 
159. Form of bill for loans and advances and drawal thereof
160. Mode of repayment of loans and advances
161. Scope of the term 'Revenue advances'
162. Procedure for drawal of Revenue advances
163. Advances under special laws
164. Advances for departmental purposes
165. Advances to government servants on personal account
166. Other loans and advances

Part IV

Section I - Public Debt

167. Market loans
168. Treasury Bills
169. National Savings Certificate
170. Post office Savings Bank Deposits, Cumulative Time Deposits, Recurring Deposits and Time Deposits

Section II - Provident and other funds

171. Responsibility for recovery of subscriptions
172. Recovery of premia towards Posts Office Insurance Fund
173 Recovery of subscription to General/Contributory Provident Fund. etc.
174. Entry relating to subscriptions in the last pay certificate on transfer etc.
175. Advances and withdrawals from Provident Fund 
176. Final payment of total accumulations in the Fund etc. 
177. Payment arising under the Provident Fund Deposit Linked Insurance Scheme, 1977
178. Post Office Insurance Fund payments
179. Payments under Central Government Employees Insurance Scheme, 1977 
180. Central Government Employee's Group Insurance Scheme 1980 and the Scheme as extended to All India services as per All-India Services (Group Insurance) Rules, 1981
181. Funds not under Government management

Section III - Deposits

182. Broad categories of deposits
183. Application
184. Limitations
185. Crediting deposits into Government Account 
186. Repayment of deposits
187. Refund of earnest money deposits of Civil departments and Defence services
188. Transfer credit of earnest money into the Consolidated Fund in certain cases
189. Lapsed deposits
190. Procedure for repayment of lapsed deposits
191. Personal deposit account
192. Balances in personal deposit accounts

Receipts towards personal deposit accounts

194. Withdrawal from personal deposit accounts
195. Deposits for works done for local authorities or individuals
196. Deposit of fees
197. Other deposit accounts
198. Power to remove difficulties
199. Interpretation


APPENDIX (I) Agreement with the Reserve Bank of India
APPENDIX (II) Instructions for rounding off transactions in Government accounts
APPENDIX (III)  Procedure for payment of interest on/and repayment of principal of loans and advances made by Government of India to Public Sector Units and parties other than State, Union Territory and Foreign Governments


GAR 1 Pay-in-slip
GAR 2 Last Pay Certificate
GAR 3 Cash Book 
GAR 4 Register of Cheques Issued
GAR 5 Register of Valuables
GAR 6 Receipt
GAR 7 Challan
GAR 8 Challan for remittance of Cash (including Demand Drafts) with the Slate Bank of India, Tis Hazari, Reserve Bank of India, New Delhi for depositing rupee equivalent of foreign currency payment made of loans/credit/grants received from foreign countries under the direct payment procedure
GAR 9 Bill Register 
GAR 10 Bill Transit Register 
GAR 11 Acquittance Roll (Payment of salary by open cheque)
GAR 12 Deed of Indemnity for issue of a cheque against a lost cheque 
GAR 13 Pay Bill
GAR 13A Alternative inner-sheets for pay bill preparation with data-writing machine
GAR 14 Consolidated Travelling Allowance Bill 
GAR 14A Travelling Allowance Bill for Tour
GAR 14B Travelling Allowance Bill for Transfer
GAR 14C  Leave Travel Concession Bill 
GAR  15 Pay Bill for President, Vice-President, Ministers, Officers appointed under the seal of President and Non officials
GAR 16 T.A. Bill for President, Vice-President, Ministers, Officers appointed under the seal of President and Non officials 
GAR 17 Pay Bill Register
GAR 18 Abstract of Pay Bills
GAR 19 Bill check Register
GAR 20 Absentee Statement
GAR 21 Increment Certificate
GAR 22 Register of Court Attachment of Pay. etc
GAR  23 Medical Charges Re-imbursement Bill 
GAR 24 Acquittance Roll (Payment of Salary by Cash)
GAR 25 Register of un-disbursed pay & allowances etc.
GAR 26 Bond of Indemnity for drawing arrears of Pay and Allowances of deceased Govt. servants
GAR 27 Register of Contingent Charges
GAR 28 Sub-Voucher for petty contingent expenditure
GAR 29 Fully Vouched Contingent Bill
GAR 30 Abstract Contingent Bill
GAR 31 Detailed Counter- signed contingent Bill
GAR 32 Detailed Bill of Contingent Charges requiring counter signature before payment
GAR 33 Bill for Refund of Revenue
GAR 34 Grant-in-aid bill
GAR 35 Bill for Scholarship
GAR 36 Bill for Long Term Advances e.g. Motor car, other motor conveyances and House Building Advances.
GAR 37 Bill for Short Term Advances like Festival & Cycle Advances
GAR 38 Schedule of recoveries of long term Advances (e.g. Motor Car, other Motor conveyances and House Building)
GAR 39 Monthly abstract of short term advance payments and recoveries to be furnished by the Drawing Officer
GAR 40 Schedule of Deductions on account of subscription to Post Office Insurance Fund
GAR 41 Schedule of General/Contributory Provident Fund Deductions
GAR 42 Bill for withdrawal of Final Payment/Advance/Other withdrawals from General/Contributory Provident Fund or Payment under Deposit Linked Insurance Scheme
GAR 43 Application-cum-bill for refund of deposit
GAR 44 Receipted bill under the Central Government Employees' Group Insurance Scheme, 1980
GAR 45 Receipted bill under the All-India Services Group Insurance Rules, 1981
GAR 46 Application-cum-bill for refund of lapsed deposits
GAR 47 Bond of Indemnity for drawing leave salary, vacation pay and allowances