GENERAL PROVIDENT FUND
The Accountant General (A & E) maintains the individual GPF
accounts of nearly 5 (five) Lakhs employees of
the Assam State Government including provincialised schools and AIS officers
(Assam & Meghalya cadre). The Funds group is headed by one I.A. & A.S.
officers in the rank of Deputy Accountant General / Sr. Deputy Accountant
The guidelines covered in the forthcoming pages are governed by "THE GENERAL
PROVIDENT FUND (Assam Services) RULES, 1937" and "ALL INDIA SERVICES
(PROVIDENT FUND ) RULES 1955 as amended from time to time.
Constitution of the Fund
The Fund shall be maintained in Indian Rupees.
Conditions of Eligibility
All Government servants other than re-employed persons shall compulsorily join
the fund. Temporary and officiating persons shall have to subscribe
towards Fund immediately after joining into Govt. service.
All permanent & temporary State Govt. employees.
Apprentices & probationers.
Re-employed Government servants.
Vide Rule 4 of GPF (Assam Services) Rules 1937 as ammended.
Every subscriber has to nominate, on one of the applicable forms prescribed in
the First schedule to the rules. A subscriber can nominate one or more
members of the family and specify the share payable to each nominee, if
he/she nominates more than one person in the prescribed form.
Definition of family - For the purpose of GPF nomination, the family
constitutes "spouse, parents, children, minor brothers, unmarried sisters,
deceased son's widow and children and if no parent of the subscriber is alive,
a paternal grand parent. A female subscriber can exclude her husband from
the list of family members.
When a nomination becomes invalid the nomination shall become invalid in the
event of the happening of a contingency specified in the nomination. If at the
time of making the nomination the subscriber has no family, he shall
provide in the nomination that it shall become invalid in the event of his
subsequently acquiring a family.
Cancellation of nomination - Every nomination made and every notice
of cancellation given by a subscriber shall to the extent that is valid, take
effect from the date on which it is received by the Accounts officer or the
Head office, as the case may be.
Review of nominations - If there is no nominee/ deemed nominee, the payment of
the GP Fund balances of a deceased subscriber may be allowed in favour of
claimant(S) on the basis of the succession certificate, granted by the
competent civil court.
Subscribers' Account :
Each head of office shall send a statement (in duplicate) to the Accountant
General (A&E) Assam in the Form No.3 once in every month, indicating the
relevant particulars of all Govt. Servants, who have joined his office in the
preceeding month and who are eligible to join the GP Fund under the State Govt.
as per provision of the Rule 4(1) of GPF(Assam Services) Rules 1937. For
each subscriber, the GPF account number is allotted by the Accountant
General with a 'Prefix' indicating the department of the
The Drawing and Disbursing Officer in the State Government prepares the Staff
Pay Bills along with GPF Recovery Schedules in respect G.P. Fund Subscribers
under his payment control and transmits the same to Treasury Officer / Pay and
Accounts Officer for payment and allotment of voucher numbers for both Credit
Schedules and Debit Vouchers. The Treasury Officer, in turn, after such
transaction is completed, transmit the same to Office of the Accountant General
for posting of data into the account of each Subscriber.
An account shall be prepared in the name of each subscriber and shall show the
amount of his subscription with interest thereon calculated as per sub-rule (2)
of Rule 13*. For each. The maintenance of GPF subscriber accounts
is fully computerised in this office.
Rates of subscription :
The government official would subscribe the minimum amount of subscription (not
less than 6.25 percent of his/her emoluments) with reference to the salary for
the month of March payable in April as prescribed by the Govt. of Assam .
The rate of subscription can be enhanced/ increased twice and on reduced once
at any time during the year (in case of AIS officers).
Conditions of subscription :
The subscriber shall subscribe monthly to the Fund except during :
Period of suspension
Last three months of service before superannuation.
Period treated as Dies-non.
Subscriber may at his/her option not to subscribe during the leave which either
does not carry any leave salary or carries leave salary equal to or less than
half pay or half average pay.
The Government 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 Govt. of Assam.
The present rate of interest is 8.5% (2003-04) for the amount standing at the
credit of the subscriber's account at the end of the financial year.
Advances from the Fund :
Temporary advance may be granted to a subscriber from the amount standing to his
/ her credit in the Fund at the discretion of the appropriate authority, to
meet the expenditure as listed in the Rulebook.
Conditions for sanction :
There should be a sanction order in writing by an authority specified in the
5th schedule of the Rules.
No advance shall be granted unless the sanctioning authority is satisfied that
the applicant's pecuniary circumstances justify it and it will be
expended on the following object or objects and not otherwise.
The temporary advance should not, except for special reasons, exceed 50% of the
balance standing at his credit.
Recovery of advances :
The advances shall be recovered from the subscriber in such number of equal
monthly installments as the sanctioning authority may direct, but such number
shall not be less than 12, unless the subscriber so elects, or more
than 24 .
Withdrawals from the Fund
Withdrawals may be sanctioned by the authorities competent to sanction, at any
time after the completion of twenty five years of service (including broken
periods of Services, if any) of the subscriber or within eight years before the
date of his superannuation, whichever is earlier, from the amount standing to
his credit in the Fund.
Conditions for withdrawal :
The withdrawal will not be permissible more than once in every six months, i.e.
twice in any financial year.
Only one withdrawal is allowed for the same purpose.
The amount of withdrawal will be limited to that prescribed in Rule 14 &
Rule 28-B & Rule 28-C.
In one financial year, a subscriber can draw either the temporary advance or
the part final withdrawal after a gap of 6 months of drawal of any one, so that
there would be only two withdrawals in a year.
The balances under V pay commission arrears, UGC arrears and IDA credited prior
to one year can be taken into account for computing 90% of the balance. VI Pay
Commission Arrears not to be included.
Final withdrawals from the Fund
Final withdrawal of accumulation in the Fund shall become payable to the
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 application duly signed by the subscriber / claimant for the final
withdrawal of the balance at credit in the account should be given to the
department a year before the date of retirement and it is to be forwarded to
Accountant General's office along with requisite documents by the authority who
is competent to sanction temporary advance / part final withdrawal to the
Manner of payment :
The Accounts officer shall after verification with the ledger account issue an
authority for the amount, determined as payable, at least a month before the
date of superannuation but payable on the date of superannuation. The GPF
accumulations payable to the Government Servant shall be paid to the person(s)
on whom the right to receive the amount is conferred by means of a nomination
as per rules, if the said Government Servant dies after retirement without
receiving the GPF accumulations. If the Government Servant dies while in
service, where there is no nomination, the amount will be paid to the family
members as per rules.
Annual Statement of Accounts
After the close of each financial year, the Accounts officer shall send to each
subscriber an Annual Statement Of Accounts in the Fund showing the
opening balance as on the 1st April of the year, the total amounts credited or
debited during the year, the total amount of interest credited as on 31st March
of the year and the closing balance on that date. Subscribers should
satisfy themselves as to the correctness of the annual statement and errors
should be brought to the notice of the Accounts Officer within 3 months of
receipt of the statement. The details of missing credits/ debits
will also be shown in the said statement.
More often than not, all the schedules / vouchers are not received from the
T.O's 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 subscriber's account subject to their furnishing of the
wanting particulars as detailed below :
Name of the subscriber
GPF A/C No.
Name of the DDO under whom serving.
Amount of subscription / refund / withdrawal
Salary month for which details are being furnished.
Sub account under which salary was drawn.
Treasury / sub-treasury where the salary was drawn.
Treasury voucher number / challan number.
Total of the schedule amount enclosed in the particular voucher as noted on the
abstract in case of credits.
Forwarding of Applications
All related enquires relating to GPF may be addressed to
The Senior Accounts Officer (PFA-1 Section),
Office of the Accountant General (A&E), Assam
Maidamgaon, Beltola, Guwahati-781029