GENERAL FINANCIAL RULES 2017 with ADVANCES TO GOVERNMENT SERVANTS 

Edition 2020

Book Contents

1 Introduction

2 General System of Financial Management

I. General Principles relating to expenditure and payment of money 

II. Defalcation and losses 

III.Submission of records & information 

3 Budget formulation and implementation.

4 Government Accounts

5 Works

6 Procurement of Goods and Services

I.Procurement of Goods 

II. Procurement of Services 

7 Inventory Management

8 Contract Management

9 Grants-in-aid and Loand

10 Budgeting and Accounting for Externally Aided Project

11 Government Guarantees

12 Miscellaneous Subject

I. Establishment 

II. Refund of revenue 

III. Debt and misc. obligations of Govt.

IV. Security deposits 

V. Transfer of land and buildings 

VI. Charitable endowments and other trusts 

VII. Local bodies 

VIII. Maintenance of records 

IX. Contingent and Miscellaneous Expenditure. 

APPENDIX

1 Instructions for regulating the Enforcement of Responsibility for losses, etc.,

2 Procedure for the preparation of Detailed Estimates of Receipts 

3 Instructions for the preparation of Detailed Estimates of expenditure from the Consolidated Fund

4 Procedure for compilation of Detailed Demands for Grants 

5 Procedure to be followed in connection with the Demands for Supplementary Grants

6 The Contingency Fund of India Rules 

7 Transfer of Land and Buildings between the Union and State Governments

8 Charitable Endowments and other Trusts 

9 Destruction of Office Records connected with Accounts. 

10 Check against provision of funds 

11 Formula for Price Variation Clause 

12 Rates of Guarantee Fee 

FORMS

GFR 1 Application for an Additional Appropriation 

GFR 2 Revenue Receipts 

GFR 2A Estimates of foreign grants

GFR 2B Estimates of interest receipts and loan repayments

GFR 3 Liability Register

GFR 3A Liability Statement

GFR 4 Statement of proposals for pre-budget discussions

GFR 5 Register showing expenses by Heads of Account

GFR 6 Broadsheet for watching receipt of account from Disbursing Officers

GFR 7 Compilation Sheet

GFR 8 Consolidated Accounts

GFR 9 Broadsheet for watching Receipt of the Returns from the Heads of Departments under a Department of the Central Government

GFR 10 Report of Surplus, Obsolete and Unserviceable Stores for Disposal

GFR 11 Sale Account

GFR 12A Form of Utilization Certificate (Autonomous Bodies)

GFR 12B Form of Utilization Certificate (For Loans)

GFR 12C Form of Utilization Certificate (State Governments))

GFR 13 Statement of aggregate balance of loan(s) outstanding as on 31st March and details of defaults

GFR 14 Form of Security Bond (Fidelity Bond Deposited as Security)

GFR 15 Form of Written Undertaking to be executed by an Undertaking / Corporation wholly owned by the Central Government at the time of sanctioning of a loan.

GFR 16 Certificate of transfer of charge

GFR 16A Joining Report

GFR 17 Fidelity Guarantee Policy

FR 18 Accession Register

GFR 19 Notice to borrower about the due date for repayment of loan and interest thereon

GFR 20 Register of Policy Holder

GFR 21 Register of Grants to be maintained by the sanctioning Authority.

GFR 22 Register of Fixed Assets

GFR 23 Stock Register of consumables such as Stationery, Chemicals,  Spare parts etc.

GFR 24 Register of Assets of Historical /Artistic value.

FR 25 Government Guarantees.

GFR 26 Furnishing of data regarding Guarantees to Ministry of Finance.

CONCORDANCE TABLE

RULES ON ADVANCES TO GOVERNMENT SERVANTS

(I) General

General

Interest

Power to Sanction Advance

Advance to a Govt. Servant with a Substantive Appointment

Advance to a Govt. Servant without a Substantive Appointment

Repayment of Advance by a government Servant Due to retire

Amount of Advance

nstallment of Repayment

Variation in the Amount of Installments

Availability of Funds

Meaning of the Word 'Pay'

Detailed Accounts of Individual Advances

Irrecoverable Advances

Date of Drawl of an Advance

xvii

INTEREST - BEARING ADVANCES

(II) GENERAL CONDITIONS OF GRANT OF ADVANCES FOR THE PURCHASE OF CONVEYANCES.

Powers of Sanction

Advance to a Government Servant on Foreign Service

Advance to an Employee on Deputation from Outside the Government

Conditions of Eligibility

Advance for a Conveyance Already Purchased

Second Advance for Conveyance

Interest

(III) SPECIAL CONDITIONS OF GRANT OF ADVANCES FOR THE PURCHASE OF PERSONAL COMPUTER (MOTOR CARS AND MOTOR CYCLES) - Discontinued

A. MOTOR CARS

Amount of Advance

Amount to a government Servant under Suspension

Recovery of Advance

Commencement of Recovery

Recovery of Interest

Commencement of Recovery

Sale or Transfer

Refund of Advance not Utilized

Agreement and Mortgage onds

B. MOTOR CYCLES

Advance for Purchase of Motor cycle/Scootor/Moped

(IV) SPECIAL CONDITIONS OF GRANT OF ADVANCES FOR THE PURCHASE OF OTHER CONVEYANCES INCLUDING BICYCLES.

C. BICYCLES

Eligibility and Amount of Advance

Recovery of Advance

(V) SPECIAL CONDITIONS OF GRANT OF ADVANCES FOR PURCHASE OF WARM CLOTHING - Since Abolished

Powers of Sanction

Conditions of Eligibility

Amount of Advance

Recovery of Advance

Commencement of Recovery

Recovery of Interest (Deleted)

(V-A) SPECIAL CONDITIONS OF GRANT OF ADVANCES FOR PURCHASE OF TABLE FAN.

Powers of Sanction

Conditions of Eligibility

Second Advance

Amount of Advance

Recovery of Advance

Recovery of Interest

(VI) SPECIAL CONDITIONS OF GRANT OF ADVANCES IN CONNECTION WITH TRANSFERS AND RETIREMENT.

Powers of Sanction

Amount of Advance

Advance to a Retiring Government Servant

Recovery of Advance

Commencement of Recovery

(VII) SPECIAL CONDITIONS OF GRANT OF ADVANCES ON FIRST APPOINTMENT AND IN CONNECTION WITH DEPUTATIONS AND LEAVE EX-INDIA.

Powers of Sanction

Eligibility

Amount of Advance

Recovery of Advance

(VIII) SPECIAL CONDITIONS OF GRANT OF ADVANCES IN CONNECTION WITH TOURS.

Powers of Sanction

Eligibility

Conditions of Eligibility for Second Advance

Adjustment of Advance

(IX) SPECIAL CONDITIONS FOR GRANT OF ADVANCES IN CONNECTION WITH THE LEAVE TRAVEL CONCESSION.

Powers of Sanction

(X) SPECIAL CONDITIONS OF GRANT OF ADVANCES IN CONNECTION WITH FESTIVALS AND VISITS OF GOVERNMENT-SPONSORED PARTIES TO HILL STATIONS

Part I - FESTIVAL ADVANCES

Powers of Sanction

Conditions of Eligibility

Restiction on Number of Advances

Second Advance

Advance to a Temporary Government Servant

Amount of Advance

Disbursement of Advance

Recovery of Advance

Commencment of Recovery

Account of Advance

PART II Advances in Connection with Visits to Hill Stations Eligibility

(XI) SPECIAL CONDITIONS OF GRANT OF ADVANCES IN CONNECTION WITH NATURAL CALAMITIES – Since Abolished

Powers of Sanction

Condition

Amount of Advance

Second Advance

Recovery of Advance

Commencement of Recovery

(XII) SPECIAL CONDITIONS OF GRANT OF OTHER MISCELLANEOUS ADVANCES FOR DEPARTMENTAL PURPOSES.

Powers of Sanction

Amount of Advance

Adjustment of Advance

Other Special Advances

(XIII) SPECIAL CONDITIONS OF GRANT OF ADVANCE IN LIEU OF LEAVE SALARY – Since Abolished

Powers of Sanction

Amount of Advance

Adjustment of Advance

(XIV) SPECIAL CONDITIONS FOR GRANT OF ADVANCES TO THE FAMILIES OF GOVT. SERVANTS WHO DIE WHILE IN SERVICE.

Part I - Lump Sum Advance to provide for Immediate Financial Relief

Powers of Sanction

Amount of Advance

Adjustment of Advance

Part II - Advances to Meet Travel Advances

Powers of Sanction

Amount of Advance

Adjustment of Advance

(XV) SPECIAL CONDITIONS FOR GRANT OF ADVANCES IN CONNECTION WITH LEGAL PROCEEDINGS – Since Abolished

General

(XVI) SPECIAL CONDITIONS FOR THE GRANT OF ADVANCES OF TRAVELLING ALLOWANCE TO NON-OFFICIAL MEMBERS OF THE COMMITTEES/COMMISSIONS.

Powers of Sanction

(XVII) Special conditions for grant of advances to Govt. servants for building houses, etc.

General

ANNEXURE & FORMS

Annexure - A

A General instructions for the maintenance of detailed accounts of advances

FORMS A

Annexure - B

Form I Form of Surety Bond

Form II Form of Agreement to be executed before drawing an advance for the purchase of a Motor Vehicle/ Personal Computer

Form III Form of agreement to be executed before drawing an advance for the purchase of a Motor Vehicle/ Personal computer (when already purchased)

Form IIIA Form of agreement to be executed between a Department of the Central Government/ an administrator/ a Head of a Department and an Undertaking/ Organization/ orporation wned or controlled by the Central Government or a State Government at the time of sanctioning an advance for the purchase of a Motor Car, Motor Cycle etc. to an employee of the undertaking etc. during the period of his deputation with the Central Govt.

Form IV Form of Mortgage Bond for Motor Vehicle/ Personal Computer – Initial Advance

Form V Form of Mortgage Bond for Motor Vehicle – further advance

Form V-A Form of Mortgage Bond for Motor Vehicle purchased with sale proceeds of an old one before the repayment of the entire advance of money with interest therein sanctioned by overnment earlier for the purchase of the latter vehicle

Form VI Application form for an advance for the purchase of Motor Car/ Motor cycle/ Personal computer

Form VI-A Application form for the grant of advance for the purchase of table fan

Form VII Surety Bond

Form VIII Form of Agreement for adjustment of refund of advance of travelling allowance given to non- official members of the Committees/ Commissions appointed by Government

Form IX Form of application for grant of flood advance