Ceiling of GPF

e.F.No.
11026/04/2022-AIS - III
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training
North Block, New Delhi

Dated: 6th January, 2023
To,
The Chief Secretaries,
All the States/Union Territories
Sub:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund (GPF) in a

financial year - reg.
Sir/Madam,
I am directed to enclose a copy of instruction/clarification issued by the Department

of Pension & Pensioner's Welfare vide its O.M. No. 3/13/2022-P&PW(F) (8353) dated
02.11 .2022, regarding maximum limit of Rs. 5 Lakh on subscription to General Provident
Fund (Central Services) under General Provident Fund (Central Services) Rules, 1960 in
a financial year. In this regard, it has been decided to implement the decision of the
Government, contained in the aforesaid instruction/clarification to the all members of All
India Services mutatis — mutandis, pending amendment in AIS (Provident Fund) Rules,
1955.
2. This issues with the approval of the Competent Authority.
End: As above.
(Ram Lakhan)
Under Secretary to the Government of India
Ph: 011-23093479
Copy to:-
(i) All Ministries/Departments of the Government of India.

(ii) The Ministry of Home Affairs [Kind Attn: Shri R.K. Singh, Additional Secretary
(Police)], North Block, New Delhi.
(iii) The Ministry of Environment, Forests and Climate Change [Kind Attn: Mr. Tanmay
Kumar, Additional Secretary (Forests)}, Paryavaran Bhawan, New Delhi.
(iv) Accountant General of all State Governments
(v) All Officers/Sections/Desks in the Department of Personnel and Training.
(vi) NIC, DoPT with request to upload this letter on DoPT's Website.
F. No. 3/13/2022-P&PW(F) (8353)
Government of India
Ministry of Personnel, PG & Pensions
Department of Pension & Pensioners' Welfare
3rd Floor, Lok Nayak Bhawan
Khan Market, New Delhi-hO 003
dated: 02.11.2022
Office Memorandum
Subject:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund

(Central Services) in a financial year- instructions regarding.
The undersigned is directed to say that in accordance with the General

Provident Fund (Central Services), Rules, 1960, the amount of subscription to
the GPF in respect of a subscriber, shall not be less than 6% of the
emoluments and not more than total emoluments of the subscriber. Rules 7, 8
& 10 of the General Provident Fund (Central Services) Rules, 1960 were
amended vide Notification No. G.S.R. 96 dated 15.06.2022. As per the said
Notification dated 15.06.2022, the sum of the monthly subscription by a
subscriber under the GPF during a financial year together with the amount of
arrear subscriptions deposited in that financial year shall not exceed the
threshold limit (at present Rupees Five Lakh) referred to in sub clause (1) of
clause (c) of the Explanation below sub rule (2) of the rule 9D of the Income
Tax Rules, 1962 [as inserted vide Notification No. G.S.R. 604 (E) dated
31.08.2021 of Ministry of Finance, Department of Revenue (Central Board of
Direct Taxes)].
2. Further, instructions have been issued vide this Department's OM No

3/6/2021-P&PW (F) dated 11.10.2022 for strict implementation of the above
amended provisions of the General Provident Fund (Central Services), Rules,
1960.
3. References have been received in this Department seeking advice as to

how the GPF subscription is to be regulated in the case of those Government
servants in which cases the total subscription of GPF in the current financial
year (i.e 2022-23) has already exceeded the limit of Rupees Five Lakh or is
likely to exceed this limit even with the minimum subscription of 6% of
emoluments prescribed under General Provident Fund (Central Services),
Rules, 1960.
1-. The amendment Notification limiting the maximum annual GPF

subscription was issued on 15.06,2022. A situation of annual total
subscription exceeding the limit of Rupees Five Lakh in the current financial
year would not have arisen if appropriate steps were taken immediately after
the issue of the above amendment notification. However, keeping in view the
difficulties being faced by the Ministries/Departments, the matter has been
examined and the following further instructions are issued in this regard:
(a) In the case of those Government servants, whose GPF subscription during
the current financial year (i.e. 2022-23) has already exceeded the threshold
limit of Rs. 5 lakhs, no further deduction of GPF subscription may be made
from their salary in the current financial year. In those cases, the provision
regarding minimum monthly subscription of 6% of the emoluments shall be
deemed to have been relaxed.
(b) In the case of those Government servants, whose GPF subscription during
the current financial year (i.e. 2022-23) has not yet reached/exceeded the
threshold limit of Rs. 5 lakh, further deductions towards GPF subscriptions
during the current financial year may be phased out in such a manner that
the total subscription during the current financial year does not exceed Rs. 5
lakh. In cases where the total contribution is likely to exceed Rs. 5 lakh even
with minimum monthly subscription of 6% of the emoluments, deduction of
GPF subscription from the salary may be stopped as soon as the total
contribution in the current financial year reaches Rs. 5 lakh. In such cases
also, the provision regarding minimum monthly subscription of 6% of the
emoluments shall be deemed to have been relaxed.
5. All Ministries/Departments are requested to bring the above

instructions to the notice of the all concerned for strict complianc.
(Vishal Kumar)
Under Secretary to the Govt of India
All Ministries! Departments / Organisations

(as per standard list)
F.No. 3/612021-P&PW (F)
Government of India
Ministry of Personnel, PG & Pensions
Department of Pension & Pensioners' Welfare
3rd
Floor, Lok Nayak Bhawan
Khan Market, New Delhi-hO 003
dated: 11.10.2022
Office Iemoranduni
Subject:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund (GPF) in a

financial year- regarding.
In accordance with General Provident Fund (Central Service) Rules, 1960, the amount
of subscription to the GPF in respect of a subscriber, shall not be less than 69 of the
emoluments and not more than total emoluments of the subscriber. however, there was no
ceiling on the total amount of subscription of a subscriber into his GPF account in a financial
year.
2. Rules 7, 8 & 10 of the General Provident Fund (Central Service) Rules, 1960 have
been amended vide Notification No. G.S.R. 96 dated 15.06.2022. As per the said Notification
dated 15.06.2022, the sum of the monthly subscription by a subscriber under the GPF during
a financial years together with the amount of arrear subscriptions deposited in that financial
year shall not exceed the threshold limit (at present Rupees Five Lakh) referred to in sub
clause (i) of clause (c) of the Explanation below sub rule (2) of the rule 9D of the Income
Tax Rules, 1962 [as inserted vide Notification No. G.S.R. 604 (E) dated 31.08.2021 of
Ministry of Finance, Department of Revenue (Central Board of Direct Taxes)].
3. All Ministries/Departments are requested that the above amended provisions of the
GPF Rules, 1960 regarding limit of subscription under GPF in a financial year by a
subscriber may be given wide publicity to all Government servants and, more particularly, to
the personnel dealing with the GPF matters in the Ministry/Department and
attachedlsubordinate offices there-under, for strict implementation.
(iial Kumar)
Under Secretary to the Govt of India
All Ministries/Departments/Organisations
(as per standard list)

Ceiling of GPF

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Ceiling of GPF

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e.F.No.

North Block, New Delhi

Sub:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund (GPF) in a

I am directed to enclose a copy of instruction/clarification issued by the Department

(i) All Ministries/Departments of the Government of India.

Subject:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund

The undersigned is directed to say that in accordance with the General

2. Further, instructions have been issued vide this Department's OM No

3. References have been received in this Department seeking advice as to

1-. The amendment Notification limiting the maximum annual GPF

5. All Ministries/Departments are requested to bring the above

All Ministries! Departments / Organisations

Subject:- Ceiling of Rs. 5 Lakh on subscription to General Provident Fund (GPF) in a

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