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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 23.04.2021 - Review of Existing Government Guarantees as per General Financial Rules (446.5 KiB, 85 hits)

  MoF O.M. dated 07.01.2021-Seeking inputs from Stakeholders on Draft Standard Bidding Documents for procurement of Goods (2.8 MiB, 901 hits)

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 1,364 hits)

  MoF O.M. dated 12.11.2020 - Bid Security/Earnest Money Deposit (902.4 KiB, 1,363 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 1,339 hits)

  MoF O.M. dated 23.10.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) and outside GeM (89.2 KiB, 1,454 hits)

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,602 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,671 hits)

  MoF O.M. dated 27.08.2020 - Global Tender Enquiry - Clarification (446.2 KiB, 974 hits)

  MoF Order (PP No.3) dated 24.07.2020 - Clarification to Order (Public Procurement No.1) dated 23.07.2020 (659.3 KiB, 1,114 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, 1,112 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,102 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, 951 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, 950 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, 590 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, 590 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 744 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, 681 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 519 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, 517 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, 506 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, 1,172 hits)

  MoF O.M. dated 01.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension regarding (491.2 KiB, 2,712 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, 2,714 hits)

  MoF O.M. dated 08.04.2020 - Cash Management in Central Govt. - Modified Exchequer Control Based Expenditure Management (1.6 MiB, 1,443 hits)

  MoF O.M. dated 27.03.2020 - Instructions relating to relief operations for COVID-19 global pandemic (under GFRs) (1.7 MiB, 1,536 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, 3,370 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, 3,423 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 864 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, 875 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, 7,557 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, 1,363 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, 950 hits)

  MoF O.M. dated 08.04.2020 - Cash Management in Central Govt. - Modified Exchequer Control Based Expenditure Management (1.6 MiB, 1,443 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, 681 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 519 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, 517 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, 3,370 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 864 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,804 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,862 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,527 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 628 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, 480 hits)

Direct Benefits Transfer

  MOF O.M. dated 12.04.2013 - Direct Benefits Transfer Scheme - Compliance of Payment Procedure - regarding (351.7 KiB, 609 hits)

  MOF O.M. dated 09.04.2013 - Direct Benefits Transfer - Payment of Commission to Banking Correspondents (740.4 KiB, 743 hits)

Economy Instructions 

  MOF O.M. dated 06.05.2015 - Economy in expenditure - serving of refreshments during meetings, etc. (69.7 KiB, 5,567 hits)

  O.M. dated 11.10.2013 - Expenditure Management - Economy Measures and Rationalization of Expenditure - clarification regarding (612.2 KiB, 1,736 hits)

  O.M. dated 03.10.2013 - Economy measures and rationalisation of expenditure dated 18.09.2013 - Clarification regarding (115.7 KiB, 539 hits)

  O.M. dated 18.09.2013 - Expenditure Management - Economic Measures and Realization of Expenditure (26.4 KiB, 1,163 hits)

  O.M. dated 01.11.2012 - Economy Measures and Rationalization of Expenditure - Revival of posts under deemed abolition (334.4 KiB, 439 hits)

  O.M. dated 05.06.2012 - Expenditure Management - Economy Measures and Rationalization of Expenditure in autonomous bodies (624.1 KiB, 997 hits)

  O.M. dated 31.05.2012 - Expenditure Management - Economy Measures and Rationalization of Expenditure (3.6 MiB, 814 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, 951 hits)

GFR 171

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 1,339 hits)

GFRs/Amendments

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 1,364 hits)

  MoF O.M. dated 12.11.2020 - Bid Security/Earnest Money Deposit (902.4 KiB, 1,363 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 1,339 hits)

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,602 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,671 hits)

  MoF Order (PP No.3) dated 24.07.2020 - Clarification to Order (Public Procurement No.1) dated 23.07.2020 (659.3 KiB, 1,114 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, 1,112 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,102 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, 951 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 744 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, 3,423 hits)

  General Financial Rules, 2017 (As on MoF website-30.12.2017) (18.0 MiB, 8,893 hits)

Global Tender Enquiry

  MoF O.M. dated 08.10.2020 - Proposals seeking exemptions under Global Tender Enquiry - reg. (2.3 MiB, 1,602 hits)

  MoF O.M. dated 22.09.2020 - Global Tender Enquiry - Forwarding of Proposals (94.4 KiB, 1,671 hits)

  MoF O.M. dated 27.08.2020 - Global Tender Enquiry - Clarification (446.2 KiB, 974 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, 590 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, 590 hits)

  MoF O.M. dated 15.05.2020 – Amendment in Rule 161(iv) of General Financial Rules, 2017 - Global Tender Enquiry (359.9 KiB, 744 hits)

Government Guarantee

  MoF O.M. dated 23.04.2021 - Review of Existing Government Guarantees as per General Financial Rules (446.5 KiB, 85 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, 506 hits)

  MoF O.M. dated 15.04.2019 - Review of Existing Government Guarantees as per GFRs (408.3 KiB, 4,642 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, 1,454 hits)

  MoF O.M. dated 23.01.2020 - Procurement of Goods/Services through Government e-Marketplace (GeM) (203.5 KiB, 864 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, 875 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, 3,370 hits)

Grants-In-Aid

  O.M. dated 14.11.2012 - Economy Measures and Rationalization of Expenditure - Release of Grants-in-Aid (433.6 KiB, 567 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, 3,423 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, 3,370 hits)

  MoF O.M. dated 04.07.2019 - Revision of Manual for Procurement of Works 2019 (4.2 MiB, 4,571 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, 7,557 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,804 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,862 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,527 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 628 hits)

Performance Security

  MoF O.M. dated 12.11.2020 - Additional Performance Security in case of Abnormally Low Bids (ALBs) (1,014.9 KiB, 1,364 hits)

  MoF O.M. dated 12.11.2020 - Performance Security (GFR 171) (1,019.2 KiB, 1,339 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, 951 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 519 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, 875 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, 1,224 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, 901 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, 1,114 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, 1,112 hits)

  MoF O.M. dated 23.07.2020 - Insertion of Rule 144(xi) in the General Financial Rules (GFRs), 2017 (4.9 MiB, 1,102 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, 681 hits)

  MoF O.M. dated 13.05.2020 - Performance Security in terms of Rule 171 of GFRs 2017 - Guidelines regarding (554.4 KiB, 519 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, 517 hits)

  MoF O.M. dated 24.04.2018 - Public Procurement (Preference to Make in India) Order, 2017 (528.8 KiB, 3,752 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, 194 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, 1,172 hits)

  MoF O.M. dated 01.05.2020 - Special instructions relating to relief operations for COVID-19 global pandemic-Extension regarding (491.2 KiB, 2,712 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, 2,714 hits)

  MoF O.M. dated 27.03.2020 - Instructions relating to relief operations for COVID-19 global pandemic (under GFRs) (1.7 MiB, 1,536 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, 412 hits)

  O.M. dated 14.11.2012 - Economy Measures and Rationalization of Expenditure - Release of Grants-in-Aid (433.6 KiB, 567 hits)

Others

  O.M. dated 21.01.2013 - Procurement of energy efficient electrical appliances (394.1 KiB, 346 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, 1,224 hits)

  MoF O.M. dated 25.07.2017-Amendment to the Rule 170(i) of General Financial Rules (GFR), 2017 (43.1 KiB, 851 hits)

  MoF O.M. dated 25.07.2017-Amendment to the Rule 152 of General Financial Rules (GFR), 2017 (33.9 KiB, 913 hits)

  Manual for Procurement of Consultancy & Other Services 2017 (As on MoF website-16.05.2017) (3.5 MiB, 1,862 hits)

  Manual for Procurement of Goods 2017 (As on MoF website-16.05.2017) (3.3 MiB, 1,804 hits)

  MoF O.M. dated 08.03.2017 - General Financial Rules, 2017-Applicability to Autonomous Bodies-reg. (364.5 KiB, 4,910 hits)

  General Financial Rules, 2017 (As on MoF website-30.12.2017) (18.0 MiB, 8,893 hits)

  MoF O.M. dated 22.08.2016 - Revision of Manual on Policies and Procedures for Purchase of Goods (3.8 MiB, 1,527 hits)

  O.M. dated 01.01.2014 - Misclassification with Object Heads under the same section of the Grants - Clarification regarding (262.3 KiB, 480 hits)

  O.M. dated 11.10.2013 - Expenditure Management - Economy Measures and Rationalization of Expenditure - clarification regarding (612.2 KiB, 1,736 hits)

  O.M. dated 03.10.2013 - Economy measures and rationalisation of expenditure dated 18.09.2013 - Clarification regarding (115.7 KiB, 539 hits)

  O.M. dated 18.09.2013 - Expenditure Management - Economic Measures and Realization of Expenditure (26.4 KiB, 1,163 hits)

  O.M. dated 21.01.2013 - Procurement of energy efficient electrical appliances (394.1 KiB, 346 hits)

  MOF O.M. dated 12.04.2013 - Direct Benefits Transfer Scheme - Compliance of Payment Procedure - regarding (351.7 KiB, 609 hits)

  MOF O.M. dated 09.04.2013 - Direct Benefits Transfer - Payment of Commission to Banking Correspondents (740.4 KiB, 743 hits)

  O.M. dated 05.02.2013 - Amendments to Rule 212 of GFRs, 2005 - Utilization Certificate in respect of DBT Scheme (37.0 KiB, 412 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, 408 hits)

  O.M. dated 30.03.2012 - Implementation of comprehensive end-to-end e-procurement (unknown, 536 hits)

  O.M. dated 30.11.2011 - Mandatory publication of Tender Enquiries on the Central Public Procurement Portal (1.6 MiB, 628 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, 509 hits)

  O.M. dated 16.12.2010 - Applicability of GFRs to autonomous bodies - regarding (17.3 KiB, 509 hits)

  O.M. dated 02.11.2010 - Applicability of GFRs to autonomous bodies - regarding (17.0 KiB, 481 hits)

  O.M. dated 20.08.2010 - Amendment to Rule 126 of GFRs, 2005 (527.3 KiB, 604 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, 498 hits)

  O.M. dated 13.10.2008 - Amendment to Rule 275(4) of GFRs, 2005 - Inclusion of HODs reg. (2.9 MiB, 665 hits)

  O.M. dated 06.07.2007 - Amendment to Appendix-12 of the GFRs, 2005 (628.6 KiB, 489 hits)

  O.M. dated 29.03.2006 - Amendment to GFRs, 2005 (125.1 KiB, 396 hits)

  O.M. dated 29.07.2005 - GFRs - Purchase or procurement of goods for use by Govt. of India offices thereunder (5.3 KiB, 478 hits)

  O.M. dated 30.07.2002 - Amendment to GFRs, 1963 (475.7 KiB, 504 hits)

  General Financial Rules, 2005 (975.4 KiB, 678 hits)

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