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  I. General Financial Rules GFRs) – Rules/Instructions
II. General Financial Rules (GFRs) – Rules/Instructions (Subject-Wise)
III. General Financial Rules GFRs) – Rules/Instructions – Archive

I. General Financial Rules (GFRs) – Rules/Instructions

  MoF O.M. dated 07.01.2021-Seeking inputs from Stakeholders on Draft Standard Bidding Documents for procurement of Goods (2.8 MiB, 445 hits)

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 893 hits)

  MoF O.M. dated 12.11.2020 - Bid Security/Earnest Money Deposit (902.4 KiB, 888 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 869 hits)

  MoF O.M. dated 23.10.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) and outside GeM (89.2 KiB, 986 hits)

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,131 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,205 hits)

  MoF O.M. dated 27.08.2020 - Global Tender Enquiry - Clarification (446.2 KiB, 948 hits)

  MoF Order (PP No.3) dated 24.07.2020 - Clarification to Order (Public Procurement No.1) dated 23.07.2020 (659.3 KiB, 1,076 hits)

  MoF Order (PP No.2) dated 23.07.2020 - Exclusions from restrictions under Rule 144(xi) of the General Financial Rules (GFRs), 2017 - reg. (299.9 KiB, 1,078 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,066 hits)

  MoF O.M. dated 25.06.2020 - Applicability of OMs dated 15.05.2020 relating to Performance Security and Force Majeure clause in terms of Rule 171 of GFRs 2017 to CPSUs (1.5 MiB, 912 hits)

  MoF O.M. dated 23.06.2020-Cash Management System in Central Govt.-Guidelines for expenditure control in Q2 (July 2020 to Sep 2020) (1.8 MiB, 913 hits)

  MoF O.M. dated 28.05.2020 - Global Tender Enquiry (GTE) [Clarification w.r.t. O.M. dated 15.05.2020 reg. Rule 161(iv)] (134.7 KiB, 555 hits)

  MoF O.M. dated 28.05.2020 - Global Tender Enquiry (GTE) (Clarification w.r.t. O.M. dated 15.05.2020 reg. Rule 161(iv)) (160.0 KiB, 554 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 728 hits)

  MoF O.M. dated 13.05.2020 - Force Majeure Clause (FMC) (Provision in the Manual of Procurement of Goods 2017, etc.) (630.8 KiB, 646 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 482 hits)

  MoF O.M. dated 12.05.2020 - Use of National Regulations or National Standards or Building Codes in case of Public Procurement in terms of Rule 144(iii) of GFR 2017 (192.4 KiB, 480 hits)

  MoF O.M. dated May 2020 - Review of Government Guarantees-Action to be taken by Financial Advisers of Ministries/Deptts.-reg. (551.4 KiB, 471 hits)

  MoF O.M. dated 10.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension-Corrigendum reg. (303.9 KiB, 1,131 hits)

  MoF O.M. dated 01.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension regarding (491.2 KiB, 2,270 hits)

  MoF O.M. dated 01.05.2020-Special instructions relating to relief operations for COVID-19 global pandemic-Procurement by India Missions-Extension regarding (540.6 KiB, 2,275 hits)

  MoF O.M. dated 08.04.2020 - Cash Management in Central Govt. - Modified Exchequer Control Based Expenditure Management (1.6 MiB, 1,283 hits)

  MoF O.M. dated 27.03.2020 - Instructions relating to relief operations for COVID-19 global pandemic (under GFRs) (1.7 MiB, 1,385 hits)

  MoF O.M. dated 19.02.2020 - Force Majeure Clause (FMC) (Para 9.7.7 of Manual of Procurement of Goods 2017) (77.7 KiB, 2,934 hits)

  MoF O.M. dated 17.02.2020 - Amendment to Rule 153 of General Financial Rules, 2017 (mandatory procurement of items of handloom (20 percent) from KVIC, Coop. Societies, etc.) (125.2 KiB, 2,976 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 842 hits)

  MoF O.M. dated 23.01.2020-Procedures for payments for Goods/Services to sellers/service providers in GeM - through PFMS and by non-PFMS Agencies (993.4 KiB, 853 hits)

  MoF O.M. dated 28.12.2018 - Manual for procurement of Goods, 2017 and Manual for Procurement of Consultancy & Other services, 2017 (328.4 KiB, 7,398 hits)

See earlier Instructions under the heading, “III. General Financial Rules GFRs) – Rules/Instructions – Archive“, below.

II. General Financial Rules (GFRs) – Rules/Instructions (Subject-Wise) 

Bid Security/Earnest Money Deposit * Cash Management in Govt. * Central Public Procurement Portal * Direct Benefits Transfer * Economy Instructions * Force Majeure Clause * GFR 171 * GFRs/Amendments * Global Tender Enquiry * Government e-Marketplace (GeM) * Grants-In-Aid * Mandatory Procurement of Handloom Items * Manual for Goods/Works/Consultancy, etc. * Performance Security * PFMS * Procurement of Goods * Public Procurement * Relief Operations (COVID-19) * Utilization Certificate * Others

Bid Security/Earnst Money Deposit

  MoF O.M. dated 12.11.2020 - Bid Security/Earnest Money Deposit (902.4 KiB, 888 hits)

Cash Management in Govt.

  MoF O.M. dated 23.06.2020-Cash Management System in Central Govt.-Guidelines for expenditure control in Q2 (July 2020 to Sep 2020) (1.8 MiB, 913 hits)

  MoF O.M. dated 08.04.2020 - Cash Management in Central Govt. - Modified Exchequer Control Based Expenditure Management (1.6 MiB, 1,283 hits)

Central Public Procurement Portal/Manual for Procurement of Goods/Procurement of Goods/Services

  MoF O.M. dated 13.05.2020 - Force Majeure Clause (FMC) (Provision in the Manual of Procurement of Goods 2017, etc.) (630.8 KiB, 646 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 482 hits)

  MoF O.M. dated 12.05.2020 - Use of National Regulations or National Standards or Building Codes in case of Public Procurement in terms of Rule 144(iii) of GFR 2017 (192.4 KiB, 480 hits)

  MoF O.M. dated 19.02.2020 - Force Majeure Clause (FMC) (Para 9.7.7 of Manual of Procurement of Goods 2017) (77.7 KiB, 2,934 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 842 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,798 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,846 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,514 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 614 hits)

Classification of Heads 

  O.M. dated 01.01.2014 - Misclassification with Object Heads under the same section of the Grants - Clarification regarding (262.3 KiB, 470 hits)

Direct Benefits Transfer

  MOF O.M. dated 12.04.2013 - Direct Benefits Transfer Scheme - Compliance of Payment Procedure - regarding (351.7 KiB, 596 hits)

  MOF O.M. dated 09.04.2013 - Direct Benefits Transfer - Payment of Commission to Banking Correspondents (740.4 KiB, 727 hits)

Economy Instructions 

  MOF O.M. dated 06.05.2015 - Economy in expenditure - serving of refreshments during meetings, etc. (69.7 KiB, 5,555 hits)

  O.M. dated 11.10.2013 - Expenditure Management - Economy Measures and Rationalization of Expenditure - clarification regarding (612.2 KiB, 1,721 hits)

  O.M. dated 03.10.2013 - Economy measures and rationalisation of expenditure dated 18.09.2013 - Clarification regarding (115.7 KiB, 526 hits)

  O.M. dated 18.09.2013 - Expenditure Management - Economic Measures and Realization of Expenditure (26.4 KiB, 1,151 hits)

  O.M. dated 01.11.2012 - Economy Measures and Rationalization of Expenditure - Revival of posts under deemed abolition (334.4 KiB, 426 hits)

  O.M. dated 05.06.2012 - Expenditure Management - Economy Measures and Rationalization of Expenditure in autonomous bodies (624.1 KiB, 980 hits)

  O.M. dated 31.05.2012 - Expenditure Management - Economy Measures and Rationalization of Expenditure (3.6 MiB, 801 hits)

Force Majeure Clause

  MoF O.M. dated 25.06.2020 - Applicability of OMs dated 15.05.2020 relating to Performance Security and Force Majeure clause in terms of Rule 171 of GFRs 2017 to CPSUs (1.5 MiB, 912 hits)

GFR 171

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 869 hits)

GFRs/Amendments

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 893 hits)

  MoF O.M. dated 12.11.2020 - Bid Security/Earnest Money Deposit (902.4 KiB, 888 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 869 hits)

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,131 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,205 hits)

  MoF Order (PP No.3) dated 24.07.2020 - Clarification to Order (Public Procurement No.1) dated 23.07.2020 (659.3 KiB, 1,076 hits)

  MoF Order (PP No.2) dated 23.07.2020 - Exclusions from restrictions under Rule 144(xi) of the General Financial Rules (GFRs), 2017 - reg. (299.9 KiB, 1,078 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,066 hits)

  MoF O.M. dated 25.06.2020 - Applicability of OMs dated 15.05.2020 relating to Performance Security and Force Majeure clause in terms of Rule 171 of GFRs 2017 to CPSUs (1.5 MiB, 912 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 728 hits)

  MoF O.M. dated 17.02.2020 - Amendment to Rule 153 of General Financial Rules, 2017 (mandatory procurement of items of handloom (20 percent) from KVIC, Coop. Societies, etc.) (125.2 KiB, 2,976 hits)

  General Financial Rules, 2017 (As on MoF website-30.12.2017) (18.0 MiB, 8,733 hits)

Global Tender Enquiry

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,131 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,205 hits)

  MoF O.M. dated 27.08.2020 - Global Tender Enquiry - Clarification (446.2 KiB, 948 hits)

  MoF O.M. dated 28.05.2020 - Global Tender Enquiry (GTE) [Clarification w.r.t. O.M. dated 15.05.2020 reg. Rule 161(iv)] (134.7 KiB, 555 hits)

  MoF O.M. dated 28.05.2020 - Global Tender Enquiry (GTE) (Clarification w.r.t. O.M. dated 15.05.2020 reg. Rule 161(iv)) (160.0 KiB, 554 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 728 hits)

Government Guarantee

  MoF O.M. dated May 2020 - Review of Government Guarantees-Action to be taken by Financial Advisers of Ministries/Deptts.-reg. (551.4 KiB, 471 hits)

  MoF O.M. dated 15.04.2019 - Review of Existing Government Guarantees as per GFRs (408.3 KiB, 4,352 hits)

Government e-Marketplace (GeM)

  MoF O.M. dated 23.10.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) and outside GeM (89.2 KiB, 986 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 842 hits)

  MoF O.M. dated 23.01.2020-Procedures for payments for Goods/Services to sellers/service providers in GeM - through PFMS and by non-PFMS Agencies (993.4 KiB, 853 hits)

  MoF O.M. dated 19.02.2020 - Force Majeure Clause (FMC) (Para 9.7.7 of Manual of Procurement of Goods 2017) (77.7 KiB, 2,934 hits)

Grants-In-Aid

  O.M. dated 14.11.2012 - Economy Measures and Rationalization of Expenditure - Release of Grants-in-Aid (433.6 KiB, 557 hits)

Mandatory Procurement of Handloom Items

  MoF O.M. dated 17.02.2020 - Amendment to Rule 153 of General Financial Rules, 2017 (mandatory procurement of items of handloom (20 percent) from KVIC, Coop. Societies, etc.) (125.2 KiB, 2,976 hits)

Manual for Goods/Services/Works/Consultancy, etc.

  MoF O.M. dated 19.02.2020 - Force Majeure Clause (FMC) (Para 9.7.7 of Manual of Procurement of Goods 2017) (77.7 KiB, 2,934 hits)

  MoF O.M. dated 04.07.2019 - Revision of Manual for Procurement of Works 2019 (4.2 MiB, 4,280 hits)

  MoF O.M. dated 28.12.2018 - Manual for procurement of Goods, 2017 and Manual for Procurement of Consultancy & Other services, 2017 (328.4 KiB, 7,398 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,798 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,846 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,514 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 614 hits)

Performance Security

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 893 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 869 hits)

  MoF O.M. dated 25.06.2020 - Applicability of OMs dated 15.05.2020 relating to Performance Security and Force Majeure clause in terms of Rule 171 of GFRs 2017 to CPSUs (1.5 MiB, 912 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 482 hits)

PFMS 

  MoF O.M. dated 23.01.2020-Procedures for payments for Goods/Services to sellers/service providers in GeM - through PFMS and by non-PFMS Agencies (993.4 KiB, 853 hits)

  DoPT O.M. dated 04.09.2017 - Nomination for the training of EAT module in PFMS and providing necessary information for registration on PFMS-reg. (2.9 MiB, 1,208 hits)

Procurement of Goods

  MoF O.M. dated 07.01.2021-Seeking inputs from Stakeholders on Draft Standard Bidding Documents for procurement of Goods (2.8 MiB, 445 hits)

Public Procurement Orders

  MoF Order (PP No.3) dated 24.07.2020 - Clarification to Order (Public Procurement No.1) dated 23.07.2020 (659.3 KiB, 1,076 hits)

  MoF Order (PP No.2) dated 23.07.2020 - Exclusions from restrictions under Rule 144(xi) of the General Financial Rules (GFRs), 2017 - reg. (299.9 KiB, 1,078 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,066 hits)

  MoF O.M. dated 13.05.2020 - Force Majeure Clause (FMC) (Provision in the Manual of Procurement of Goods 2017, etc.) (630.8 KiB, 646 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 482 hits)

  MoF O.M. dated 12.05.2020 - Use of National Regulations or National Standards or Building Codes in case of Public Procurement in terms of Rule 144(iii) of GFR 2017 (192.4 KiB, 480 hits)

  MoF O.M. dated 24.04.2018 - Public Procurement (Preference to Make in India) Order, 2017 (528.8 KiB, 3,742 hits)

  MoF O.M. dated 01.02.2018 - Training Programs on Public Procurement for Govt. officers at National Institute of Financial Management (NIFM), Faridabad (716.6 KiB, 185 hits)

Relief Operations (Covid-19)

  MoF O.M. dated 10.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension-Corrigendum reg. (303.9 KiB, 1,131 hits)

  MoF O.M. dated 01.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension regarding (491.2 KiB, 2,270 hits)

  MoF O.M. dated 01.05.2020-Special instructions relating to relief operations for COVID-19 global pandemic-Procurement by India Missions-Extension regarding (540.6 KiB, 2,275 hits)

  MoF O.M. dated 27.03.2020 - Instructions relating to relief operations for COVID-19 global pandemic (under GFRs) (1.7 MiB, 1,385 hits)

Utilization Certificate

  O.M. dated 05.02.2013 - Amendments to Rule 212 of GFRs, 2005 - Utilization Certificate in respect of DBT Scheme (37.0 KiB, 403 hits)

  O.M. dated 14.11.2012 - Economy Measures and Rationalization of Expenditure - Release of Grants-in-Aid (433.6 KiB, 557 hits)

Others

  O.M. dated 21.01.2013 - Procurement of energy efficient electrical appliances (394.1 KiB, 338 hits)

III. General Financial Rules GFRs) – Rules/Instructions – Archive

  DoPT O.M. dated 04.09.2017 - Nomination for the training of EAT module in PFMS and providing necessary information for registration on PFMS-reg. (2.9 MiB, 1,208 hits)

  MoF O.M. dated 25.07.2017-Amendment to the Rule 170(i) of General Financial Rules (GFR), 2017 (43.1 KiB, 835 hits)

  MoF O.M. dated 25.07.2017-Amendment to the Rule 152 of General Financial Rules (GFR), 2017 (33.9 KiB, 901 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,846 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,798 hits)

  MoF O.M. dated 08.03.2017 - General Financial Rules, 2017-Applicability to Autonomous Bodies-reg. (364.5 KiB, 4,894 hits)

  General Financial Rules, 2017 (As on MoF website-30.12.2017) (18.0 MiB, 8,733 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,514 hits)

  O.M. dated 01.01.2014 - Misclassification with Object Heads under the same section of the Grants - Clarification regarding (262.3 KiB, 470 hits)

  O.M. dated 11.10.2013 - Expenditure Management - Economy Measures and Rationalization of Expenditure - clarification regarding (612.2 KiB, 1,721 hits)

  O.M. dated 03.10.2013 - Economy measures and rationalisation of expenditure dated 18.09.2013 - Clarification regarding (115.7 KiB, 526 hits)

  O.M. dated 18.09.2013 - Expenditure Management - Economic Measures and Realization of Expenditure (26.4 KiB, 1,151 hits)

  O.M. dated 21.01.2013 - Procurement of energy efficient electrical appliances (394.1 KiB, 338 hits)

  MOF O.M. dated 12.04.2013 - Direct Benefits Transfer Scheme - Compliance of Payment Procedure - regarding (351.7 KiB, 596 hits)

  MOF O.M. dated 09.04.2013 - Direct Benefits Transfer - Payment of Commission to Banking Correspondents (740.4 KiB, 727 hits)

  O.M. dated 05.02.2013 - Amendments to Rule 212 of GFRs, 2005 - Utilization Certificate in respect of DBT Scheme (37.0 KiB, 403 hits)

  O.M. dated 30.07.2012 - Cash management system in Central Government - modified exchequer control based expenditure management during the last quarter of financial year (2.1 MiB, 398 hits)

  O.M. dated 30.03.2012 - Implementation of comprehensive end-to-end e-procurement (unknown, 522 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 614 hits)

  Circular dated 11.04.2011 - Prevention of Bribery of Foreign Public Officials and Officials of Public International Organisations Bill, 2011 - Comments or views sought (1.7 MiB, 503 hits)

  O.M. dated 16.12.2010 - Applicability of GFRs to autonomous bodies - regarding (17.3 KiB, 499 hits)

  O.M. dated 02.11.2010 - Applicability of GFRs to autonomous bodies - regarding (17.0 KiB, 474 hits)

  O.M. dated 20.08.2010 - Amendment to Rule 126 of GFRs, 2005 (527.3 KiB, 593 hits)

  O.M. dated 25.06.2010 - Approval of Fin. Ministry for sale/grant/assignment/allocation/disposal of Govt. assets or assets created from Govt. funds (664.3 KiB, 489 hits)

  O.M. dated 13.10.2008 - Amendment to Rule 275(4) of GFRs, 2005 - Inclusion of HODs reg. (2.9 MiB, 650 hits)

  O.M. dated 06.07.2007 - Amendment to Appendix-12 of the GFRs, 2005 (628.6 KiB, 480 hits)

  O.M. dated 29.03.2006 - Amendment to GFRs, 2005 (125.1 KiB, 387 hits)

  O.M. dated 29.07.2005 - GFRs - Purchase or procurement of goods for use by Govt. of India offices thereunder (5.3 KiB, 471 hits)

  O.M. dated 30.07.2002 - Amendment to GFRs, 1963 (475.7 KiB, 497 hits)

  General Financial Rules, 2005 (975.4 KiB, 671 hits)

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