AP GPF Rules, NPS & CPS — Subscriptions, Advances and Settlement

GPF / NPS / CPS

Which retirement savings scheme applies to an employee depends on the date of entry into service and the applicable Government instructions. This section explains each scheme separately.

Always verify the latest Government Order / official notification before taking action.

GPF

Subscription
Temporary advance
Part-final withdrawal
Final withdrawal
Interest
Nomination
Settlement on retirement or death

NPS

Applicability
Employee contribution
Employer contribution
Contribution accounting and reconciliation
Withdrawal
Retirement benefits
Exit rules

CPS

Contributory Pension Scheme information is presented for historical and practical reference where it applies to an employee's service conditions.

Background and coverage
Contribution and accounting practice
Records employees should preserve

Important

Applicability depends on the employee's service conditions and the latest Government instructions. Confirm the scheme applicable to your service before acting on any procedure described here.

Practical examples

Worked through in the order an office would actually handle the case.

GPF temporary advance

1Employee applies stating the purpose and the amount required.
2Office checks the balance at credit and the purpose against the admissible grounds.
3Sanctioning authority and admissible limit are identified.
4Sanction order is issued and the advance is drawn on the appropriate bill.
5Recovery is fixed in instalments and posted in the GPF ledger.

Explanation / Practical interpretation

The explanations on this page are a practical reading of the subject to help employees and offices act correctly. They are not a substitute for the official rule or Government Order, which alone is authoritative.