Temporary Govt. servants having one year's service, re-employed pensioners and permanent Govt. servants shall subscribe to GPF compulsorily. Subscription in advance before one year is also permissible.

[Rule 4 of GPF (CS) Rules 1960 as amended.]

A subscriber can nominate one or more members of the family and specify the share payable to each nominee in the event of his/her death.

[Rule 5 of GPF (CS) Rules 1960 as amended]

Definition of family:

For the purpose of GPF nomination, the family includes "Spouse, Parents, Children, Minor brothers, Unmarried sisters, Deceased son's widow and Children".

[Rule 2 (c) of GPF (CS) Rules 1960 as amended]

Cancellation of nomination:

With the invalidation of the nominee, the nomination itself invalidates due to happening of a contingency specified in the nomination. A subscriber having no family shall provide in the nomination paper that the nominations shall be invalid if he/she acquires a family. Every nomination made and notice of cancellation given by a subscriber to the extent it is valid, takes effect from the date of receipt by the Accounts Officer/HOD.

[Rule 5 of GPF (CS) Rules 1960 as amended]

Review of nominations:

If there is no nominee/deemed nominee, the payment of the GPF balances of a deceased subscriber may be allowed in favour of claimant on the basis of the succession/survival certificate issued by the competent authority.

[Rule 5 of GPF (CS) Rules 1960 as amended]

GPF Account Number of a genuine subscriber will be allotted by the Accountant General (A&E) on receipt of application in the prescribed format from the DDO/HOD on behalf of the subscribers.

The DDO/HOD will prepare the monthly salary bills alongwith GPF etc. deductions which would be sent to the Accountant General (A&E), Tripura through Treasury Accounts. The Credit Schedules/Debit vouchers will be posted in the VLC module where individual GPF accounts would be reflected. However, at present GPF final payment is being made manually.

[Rule 6 of GPF (CS) Rules 1960 as amended]

Rates of subscription:

The govt. official would subscribe the minimum amount of subscription not less than 6 percent of his/her emoluments and not more than his/her total emoluments with reference to the salary for a particular month. The Rate of subscription can be enhanced/increased twice and can be reduced once at any time during the year.

[Rule 8 (c) of GPF (CS) Rules 1960 as amended]

Conditions of subscription:

The subscribers shall subscribe monthly to the GPF except during the period of suspension, last three months of service before superannuation and during the 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.

[Rule 8 of GPF (CS) Rules 1960 as amended]

Temporary advance may be granted to a subscriber from the amount standing to his/her credit in the GPF at the discretion of the appropriate authority, to meet the expenditure as listed in Rule 12 of GPF (CS) Rules 1960.

Conditions for sanction:

The appropriate sanctioning authority may sanction GPF advance to a subscriber not exceeding three months pay or half the amount standing at his credit in his GPF account whichever is less. The temporary advance should not exceed 50 percent of GPF balance except for special reasons. GPF advances may be sanctioned for specified purposes as mentioned in the Rule 12 of GPF (CS) Rules 1960.

Recovery of advances:

The advances shall be recovered from the subscriber in such number of equal monthly instalments as the sanctioning authority may direct but such number shall not be less than twelve unless the subscriber so elects or more than 24 instalments in normal case.

[Rule 13 (1) of GPF (CS) Rules 1960 as amended]

Withdrawals may be sanctioned by the competent authorities after completion of 15 years of service for specified purposes.

[Rule 15 of GPF (CS) Rules 1960 as amended]

Conditions for withdrawal:

The withdrawal will not be permissible more than once in every 6 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 15 and 16 of GPF (CS) Rules 1960 as amended.

Final withdrawals from the GPF:

Final withdrawal of accumulation in the GPF shall become payable when a subscriber quits the service, retires on superannuation and in case of death. The final payment application for final GPF withdrawal in prescribed form duly signed by the subscriber/claimant for the final withdrawal of the balance at credit in his/her GPF account should be submitted to the Head of Office/Department before the date of retirement and it is to be forwarded to the AG's office (alongwith requisite documents) by the competent authority atleast one month before the date of retirement.

[Rule 31, 32, 33 of GPF (CS) Rules 1960 as amended]

The Accounts officer shall after verification with the ledger account issues an authority for the amount, determined as payable, atleast one month before the date of superannuation but payable on the date of superannuation as per Rule 34 of GPF (CS) Rules 1960 as amended.

After the close of each financial year, the Accounts Officer shall send to each subscriber an annual statement of his/her GPF account showing the opening balance as on the 1st April of the year, the total amounts credited/debited during the year, the total amount of interest credited as on 31st March of the year and the closing balance on that date.

[Rule 39 of GPF (CS) Rules 1960 as amended]