Now, in partial modification of the point no 3 of the Finance Department Memorandum No. 1353-F(J)W.B. dated 18/04/2018., the undersigned is directed by order of the Governor to lay down revised clarification as follows:
What actions are to be taken by Head of Office for transfer of GPF balance to the Office of the Accountant General, West Bengal (AGWB) of those Group-D employees who are/will be promoted/ appointed to Group C category or any category higher than Group C on or after 01.04.2018?
Opening balance as on 01.04.2018 shall have to be entered in GPF submodule of HRMS for all Group D employees invariably as per G.O No. 734-F(J)/W.B. dated- 28.02.2018.
Subsequently on promotion/ appointment of the Group D employee to Group C category or any category higher than Group C, employee shall apply before AGWB through his Head of Office for new GPF Account Number. However, until GPF Account Number is received from AGWB, the subscriptions, recoveries and withdrawals, if any, shall be made against the Head of Account for Group D employees only, i.e. 8009-01-101-002-19/23.
On receipt of new GPF Account Number from AGWB, Drawing and Disbursing Officer shall follow usual procedure of updating GPF Account Number and GPF deduction Head of Account details of the employee in Employee Master as is being done presently. The detail procedure is given in Annexure A to this notification.
Thereafter, Head of Office shall check and approve the auto-calculated balance up to the accounting month/year for which GPF Balance of the employee is to be transferred to AGWB. Head of Office shall send the GPF Account Statement along with a forwarding letter to the Office of the AGWB generated from the link “Transfer of GPF Balance to AGWB” in GPF submodule of HRMS.
No online request for transfer of GPF Balance is required to be sent to the DPPG, WB by the Head of Office. However, DPPG, WB shall get a copy of the transfer letter to AGWB online once it is approved by the Head of Office.
The detailed procedures and the format of the letter to AGWB are given in Annexure A and Annexure B to this notification respectively.
Interest on balance lying in GPF of an employee is credited only once at the end of the accounting year by the authority maintaining the account. Thus a) DPPG, WB shall credit interest up to the end of the accounting year preceding the accounting year for which balance has been transferred and b) irrespective of the month of an accounting year up to which balance is transferred to the Office of the AGWB, interest for the entire accounting year shall be credited by the Office of the AGWB at the end of the accounting year. Illustrations in five different cases in this respect are given in Annexure C.