GENERAL PROVIDENT FUND

The Principal Accountant General (A & E) maintains the individual GPF accounts of nearly     3.5 Lakhs employees of the Tamil Nadu State Government. The Funds group is headed by an I.A. & A.S. officer in the rank of Deputy Accountant General / Sr. Deputy Accountant General.

The guidelines covered in the forthcoming pages are governed by “THE GENERAL PROVIDENT FUND (TAMIL NADU) RULES, 1991". 

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 join on completion of six months of service.  No such servant who has been required or permitted to subscribe in Contributory Provident Fund (Tamil Nadu) shall be eligible to join the Fund .The following persons may join the Fund at their option subject to the conditions laid herein, namely:

  • Apprentices & probationers at any time before completion of 6 months service

  • Re-employed Government servants.

  • The Law officers in the City.

Nominations

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 familyFor 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 - 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 - Every subscriber shall review his nomination once in five years and confirm or intimate any change in the nomination if necessary, in the form in Appendix L, accompanied by a fresh nomination in triplicate.

Subscription

Subscribers’ Account :

The head of office shall send a statement in duplicate showing particulars of Government servants to the A.G. in the form prescribed in Appendix “M” to the GPF Rules for admission into G.P.Fund.  For each subscriber, the GPF account number is allotted by the Principal Accountant General  with a  ‘Suffix’ indicating the department of the Subscriber.

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 / Pay and Accounts Officer, in turn, after such transaction is completed, transmit the same to Office of the Principal 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 below the prescribed minimum) with reference to the salary for the month of March payable in April as prescribed by the Govt. of  Tamil Nadu in G.O MS 579 Fin. (All) dated 07.10.1998.   The rate of subscription can be enhanced twice a year and can be reduced once a year in March.(*The General Provident Fund (Tamil Nadu) Rules) 

Click here to view the minimum rates

Conditions of subscription :

The subscriber shall subscribe monthly to the Fund except during :

  • Period of suspension 

  • Last four months of service before superannuation.

  • Period treated as Dies-non.

  • Leave on half pay or loss of pay.

  • Leave preparatory to retirement, employment in vacation department, etc. after receiving the final withdrawal amount under Rule 29*

(*The General Provident Fund (Tamil Nadu) Rules)

Interest :

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 India.

The present rate of interest is 8% (2007-08) for the amount standing at the credit of the subscriber’s account at the end of the financial year.  It shall be credited with effect from the last day in each  financial year.

Click here to view the Rates of Interest

Advances 

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. 

  • The temporary advance should not, except for special reasons, exceed 50% of the balance standing at his credit.

  • The 2nd advance can be sanctioned only after 6 months from the date of drawal of the first advance, and this fact should be certified in the sanction order. 

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 / 36. 

  • When there is an advance running, it should be consolidated when a second advance is sanctioned and the subsequent installments for recovery of advances shall be fixed with reference to the consolidated amount.  No interest shall be charged on the temporary advances. 

Withdrawals

Withdrawals from the Fund 

Withdrawals may be sanctioned by the authorities competent to sanction, at any time after the completion of Fifteen years of service of the subscriber or within Ten years before the date of his superannuation, whichever is earlier, from the amount standing to his credit in the Fund. 

Conditions for withdrawal  :

  • Only one withdrawal is allowed for the same purpose.

  • The amount shall ordinarily not exceed 60 % of the balance at credit subject to a maximum of Rs 2.5 lakhs or 75 times of the Basic Pay, which ever is lesser. 

  • 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 authority competent to sanction part final withdrawal can sanction the withdrawal up to 90% of the balance at credit of the subscriber when it is applied for within 12 months before retirement.  This can be availed of only once, without assigning any reason for withdrawal and without any authorization from A.G. even if it is applied for within the last 4 months of service.

  • 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 Closure

Final withdrawals from the Fund

Final withdrawal of accumulation in the Fund shall become payable to the government official;

  • 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 Principal Accountant General’s office along with requisite documents by the authority who is competent to sanction temporary advance / part final withdrawal to the subscriber.

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. 

Procedure on transfer of a Government Servant from one department to another 

If a Government Servant, who is a subscriber to any other Government Provident Fund, which is a non-contributory provident fund, or local body or State Railway provident fund, is permanently transferred to pensionable service under Government. the amount of subscriptions together with interest thereon, standing to his credit, in such other fund at the date of transfer shall, with the consent of the Government concerned be transferred to his credit in the Fund, subject to the conditions laid down in Rule 32 of GPF (Tamilnadu) 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  will also be shown in the said statement.

Missing credits 

More often than not, all the schedules / vouchers are not received from the T.O’s / PAOs 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  :

1.  Name of the subscriber
2.  GPF A/C No.  
3.  Name of the DDO under whom serving.  
4.  Amount of subscription / refund / withdrawal  
5.  Salary month for which details are being furnished.  
6.  Sub account under which salary was drawn.
7.  Treasury / sub-treasury where the salary was drawn.
8.  Huzur treasury voucher number / challan number.
9.  Total of the schedule amount enclosed in the particular
     voucher as noted on the abstract in case of credits.

View missing Credit/Debit details

Forwarding of Applications

 All related enquires relating to GPF may be addressed to

The Senior Accounts Officer, 
Subscriber Grievance Cell,  
Office of the Principal Accountant General (A&E), Tamil Nadu
361, Anna Salai, Teynampet, 
Chennai 600 018

Specimen application forms  :

Subscribers Grievance Cell

A Subscriber Grievance Cell in the Office of the Principal Accountant General (A&E) Tamil Nadu caters to the needs of subscribers who can contact personally with their grievances/ difficulties which would be attended to on priority.  Subscribers can also collect their duplicate copy of the G.P.F. Annual Accounts Statement from the Subscriber Cell, in case of non-receipt of the same from their respective departments once a year. GPF subscribers may contact the above cell on all working days from 10.00 AM to 12.30 PM and 2.00 P.M. to 4.00 PM .  Subscribers may contact reception to approach the Subscriber Grievance Cell.  The GPF subscribers Grievance Cell functions under the supervision of the Deputy Accountant General (Funds & GAD)

In case of any assistance you may write to:

Senior Accounts Officer,
Subscriber Grievance Cell,

Office of the Principal Accountant General (A&E), Tamil Nadu
361, Anna Salai, Teynampet,
Chennai – 600 018

Interactive Voice Response System (IVRS)

An Interactive Voice Response System has been commissioned in this Office.  Through this system, All India Service Officers and other GPF subscribers will be able to know the status of their Provident Fund Account in respect of the following  :

  • Closing balance

  • Balance at Credit

  • Details of the missing credits

  • Details of debit transactions

  • Status of the Final withdrawal application

  To get information through IVRS : Dial 044-2431 4477 

  Other Functions:  Accounts Compilation | Pension Functions | Gazetted Functions