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GPF  Subscription




       A subscriber shall subscribe monthly to the Fund even during the period of Suspension:-

Provided that a subscriber may at his/her option, elect not to subscribe during leave

Provided further that a subscriber on reinstatement after a period passed under suspension shall be allowed the option of paying in one sum or in installments any sum not exceeding the maximum amount of arrear subscriptions permissible for that period.

       Subscription may be any sum, so expressed by the subscriber, not less than 6 percent of his emoluments and not more than his total  emoluments.


    Amount of subscription should be fixed once in a year ( From the Salary Bill of March ) and it should be based on the emoluments entitled to the subscriber on 31st March.

The amount of subscription so fixed shall not be changed during the course of the year. If a subscriber wants to enhance or reduce subscription he can do so in the salary Bill of March only but the amount of subscription so fixed shall in no case fall below 6 percent of the subscribers emoluments.


 As per Government of West Bengal, Finance Deptt. Memo No. 1969-F dt. 24.2.1989 the rate of subscription to General Provident Fund once fixed by a subscriber may not be altered during the course of the financial year.

           Subscription made in violation of the above order will be treated as unauthorized subscription and it will not earn interest.

            In terms of finance Department, Government of West Bengal Memo No. 1991-F dated- 01.3.1999, subscription towards G.P.F. shall be stopped compulsorily three months before the date of retirement.


   For obtaining G.P.F. accounts Statements from A.G. Office.

           All drawing and disbursing officers under the govt. of West Bengal should send requisitions for annual G.P.F. account statements for the concerned year relating to employees working under their charges directly to the office of the Accountant General(A&E), West Bengal at 8, Kiron Sankar Roy Road, G. I. Press Building, Kolkata-700 001 latest by 30th June, every year so that those accounts statements could be despatched as soon as those would be ready.

            The requisitions should contain full designation, full postal address of the D.D.O., name of the employees with their correct G.P.F. account number arranged in chronological order, names of series, i.e. ADM/WB/, AGR/WB, WOR/WB etc.

       Separate forwarding memo should be sent for each separate series.

Duties of Subscriber after receiving annual P.F. Accounts Statement.

        Subscriber should satisfy himself/herself as to the correctness of the statement and to bring errors, if  any, to the notice of  the Accounts Officer through Head of Office within three months from the date of its receipt.

         Details of missing credits/debits are shown in the Accounts Statement. In case  those subscriptions/refunds of withdrawal/ withdrawals were actually made, the subscriber  must give particulars of the vouchers in  which the deductions were made/amounts withdrawn indicating the number of each voucher, date of its encashment, name of the treasury, head of account and the net amount of the voucher under the signature of the   head of the office.          

  Important:-     For missing subscription of a particular month, shown in the A/c Statement, details of salary bill particulars for the preceding month should be submitted.

  For Example:- If subscription for the month of June is shown missing in the Accounts statement, details of pay Bill particulars for the month of   May should be submitted.

In the schedule of March(paid in April) Basic Pay as on 31st March must be mentioned.

       Subscriber should invariably intimate his/her date of birth in order to facilitate preparation of retirement profile in the Accountant Generals office.

Preparation of schedule of G.P.F. deduction.

Schedule of General Provident Fund Deduction should be attached with each months salary Bill. It is utmost necessary to fill up this schedule correctly.

        Special Pay, if  any, in terms of Rule 5(28) of W.B.S.R. Part-I should be mentioned along with the Basic Pay at column No. 3 of the schedule  where there is provision to mention Pay or/and leave salary for the month.

        G.P.F. account Number with prefixed guide letters (viz, works, police, Admn, Agri, Edcn, just etc.) should be mentioned correctly and arranged  chronologically.

       One carbon copy of the Schedule should be kept in D.D.Os office. Furnishing of attested copy of carbon copy of schedule will help speedy regularisation of Missing Credit.

       Subscribers name should not be written in short form in the schedule. As for example, Bimal Baran Roy should not be written as B.B. Roy.

   Interest need not be calculated on the deposits of Mohammedan subscribers if they do not desire it. But when they change their minds, interest may be allowed from the beginning of the financial year in which the intimation received.


[G.I.F.D.NO.1962 F, dt. 19-4-1940 & 2652 FF, dt.18-12-1922]


   In case at the time of retirement, a subscriber is found to have drawn from the fund an amount in excess of the amount standing to his credit, the overdrawn amount shall be recovered by deduction in one lump sum from the relief in pension of the subscriber. If the amount of relief till the entire overdrawal amount together with interest is duly recovered. For the purpose, the rate of interest to be changed on overdrawn amount shall be 2 1/2 % over and above the normal rate of interest.

[Govt. of W.B.F.D.No.3241-F dt.18-3-1989]



Principal Accountant General (A & E) ,  West Bengal,  Treasury Buildings,  2,  Govt.  Place (West),  Kolkata - 700 001, India

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