Government Accounting Rules, 1990
(Revised Edition)

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

TABLE OF CONTENTS

Preamble.
Rule No.
CHAPTER I - INTRODUCTORY
1. Short title and Commencement
2. Definitions
3. Articles of the Constitution etc. to be kept in view in devising the form of accounts
4. Annual Accounts
5. Issue of Subsidiary Instructions
6. Special provision relating to Railways, Posts Telecommunication and Defence Departments
CHAPTER 2 - GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS
7. Agreement of the Central Government with the Reserve Bank
8. Account of the Central Government with the Bank
9-11. Accounts of State Governments with the Bank
12. State transactions in Central Treasuries
13. Transactions of the other Governments, including Central Government in State Treasuries
14. Broad outlines of the accounts-feeder network and system of accounts of the Central Government and Union Territory Administrations
15. Broad outlines of the accounts-feeder-network and system of accounts of State Governments and of the Union Territory Governments
16. Accounts between different Accounts Offices of the Central Government
17. Authorities responsible for the preparation of Annual Accounts of the Central Government, State and Union Territories Governments
18. Proforma Accounts
19. Journal and Ledger
CHAPTER 3 - BASIC STRUCTURE OF THE FORM OF ACCOUNTS
20. Period of Accounts
21. Cash basis of Accounts
22. Currency in which accounts are kept
23. Form of Accounts—Main Divisions of Accounts
24. Sectors and sub-Sectors of Accounts
25. Allotment of Code to each Major head and range of Code numbers
26. Major, Minor and Detailed Heads
27. Classification of expenditure as "Charged" or as "Voted"
28. Classification of transactions in accounts
29. Basis of classification
30. Criteria for determining whether expenditure should be classified under heads of Capital Section or Revenue Section of the Consolidated Fund
31. Allocation between Capital and Revenue expenditure on a capital scheme
32. Net Gain or Loss by Exchange in respect of Government transaction in foreign currencies
33. Classification and accounting of transactions pertaining to more than one Major Head of Account
34. Classification aid accounting of transactions relating to Scheduled Areas
35. Classification and accounting of recoveries of overpayments
36. Accounts of Government Commercial Departments or Undertakings
37. Rectification of Misclassifications
38. Criteria for writes off of balances from Debt, Deposit, Suspense and Remittance Heads closed to balance and classification thereof in accounts
CHAPTER 4 - CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES 
RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS.
39. Introductory
40. Adjustment between Governments
41. Adjustments with Foreign Governments
42-50. Inter departmental adjustments
51. General

CHAPTER 5 - RULES REGARDING CLASSIFICATION OF 
RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

52. Introductory
53. Classification of recoveries made from non-government parties and other Governments, including Government outside India
54. Classification of recoveries made by one department from another department of the same Government
55. Classification of recoveries of expenditure on works in progress and transactions of stock and other suspense account
56. Classification of receipts and recoveries on Capital Account
CHAPTER 6 - RULES RELATING TO CLASSIFICATION 
OF LOSSES IN GOVERNMENT ACCOUNTS
57. Introductory
58. Classification of loss etc. of receipts
59. Buildings, Lands, Stores and Equipment
60. Classification of losses or deficiencies of cash in hand whether in treasury or in departmental charge
61. Classification of irregular or unusual payments
62. Classification of Inevitable losses
CHAPTER 7 - MISCELLANEOUS RULES
63. Incidence of certain charges and receipts between Governments
64. Treasury Accounts
65. Departmental Accounts
CHAPTER 8 - IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION
66. Pay and Allowances (other than Travelling Allowance) of Government servants
67. Travelling Expenses
68. Contributions made by or to Government
69. Classification of transactions under "Civil Advances"
70. Classification of transactions under "Suspense"
71. Sale-proceeds of Government land and buildings
72. Municipal rates and taxes
73. Cost of Survey of India and other scientific parties accompanying a Military Expedition
74. Interpretation
75. Repeal
APPENDICES
APPENDIX I Articles of the Constitution and Sections of the Union Territories Act, 1963 relevant to the Form of Accounts
APPENDIX 2 Organisation of the Controller General of Accounts
APPENDIX 3 Sections 10,11 and 22 of the C. &A. G's. (Duties, Powers and Conditions of Service) Act, 1971 and orders issued by the President in exercise of the powers conferred by sub-section 1 of Section 10 and first Proviso to Section 11 thereof
APPENDIX 4 Grant-in-aid and loans sanctioned by various Ministries/Departments of the Government of India to State/Union Territory Governments in connection with Central Plan Schemes and Centrally Sponsored Plan Schemes
APPENDIX 5 Principles and Rules regulating the distribution of certain charges and receipts between Governments
CORRECTION SLIPS