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Questions and Answers
What is the required action before a receipt book can be used?
What is the required action before a receipt book can be used?
Under what circumstances may duplicates of receipts be issued?
Under what circumstances may duplicates of receipts be issued?
Who must keep custody of the receipt books?
Who must keep custody of the receipt books?
What is the main purpose of form G.A.R. 6?
What is the main purpose of form G.A.R. 6?
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What is the limitation placed on the issue of duplicates of receipts?
What is the limitation placed on the issue of duplicates of receipts?
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What should be done if departmental receipts exceed the payments made?
What should be done if departmental receipts exceed the payments made?
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What must be noted on the challan when remitting excess receipts?
What must be noted on the challan when remitting excess receipts?
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What phrase should be included on a formal claim when adjusting departmental receipts?
What phrase should be included on a formal claim when adjusting departmental receipts?
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How should payments into the bank on Government account be documented?
How should payments into the bank on Government account be documented?
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What is the purpose of separate challans in governmental transactions?
What is the purpose of separate challans in governmental transactions?
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What should be used for making rupee deposits to the Government Account regarding imports financed under Direct Payment Procedure?
What should be used for making rupee deposits to the Government Account regarding imports financed under Direct Payment Procedure?
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Which statement correctly describes the provision for the supply of challan forms?
Which statement correctly describes the provision for the supply of challan forms?
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How should fees be remitted by candidates in India for examinations conducted by respective commissions?
How should fees be remitted by candidates in India for examinations conducted by respective commissions?
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In what way can fees from candidates residing outside India be received?
In what way can fees from candidates residing outside India be received?
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The receipts related to direct taxes are administered by which two boards?
The receipts related to direct taxes are administered by which two boards?
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What is the maximum amount of cash a departmental officer can normally receive in a single transaction without special authorization?
What is the maximum amount of cash a departmental officer can normally receive in a single transaction without special authorization?
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What forms of payment are acceptable for government revenues as mentioned in the document?
What forms of payment are acceptable for government revenues as mentioned in the document?
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What is the definition of 'local branch' as used in the context above?
What is the definition of 'local branch' as used in the context above?
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Which of the following methods is NOT mentioned as a way of receiving government revenues?
Which of the following methods is NOT mentioned as a way of receiving government revenues?
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What should departmental officers do when receiving cheques in their name under regulations?
What should departmental officers do when receiving cheques in their name under regulations?
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In which case can a departmental officer accept higher cash amounts than normally permitted?
In which case can a departmental officer accept higher cash amounts than normally permitted?
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How should cash revenues be remitted by officers functioning outside their Pay and Accounts Offices?
How should cash revenues be remitted by officers functioning outside their Pay and Accounts Offices?
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Which option describes the proper procedure for endorsements on cheques received by non-cheque drawing departmental officers?
Which option describes the proper procedure for endorsements on cheques received by non-cheque drawing departmental officers?
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What documents may be specified to be tendered for payment of Government dues by a Ministry, Department, or union territory?
What documents may be specified to be tendered for payment of Government dues by a Ministry, Department, or union territory?
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What provision must be followed before accepting cheques and bank drafts drawn on scheduled banks?
What provision must be followed before accepting cheques and bank drafts drawn on scheduled banks?
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What type of receipt is given after a cheque or draft has been cleared?
What type of receipt is given after a cheque or draft has been cleared?
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What must be done before a cheque or draft is tendered as a payment?
What must be done before a cheque or draft is tendered as a payment?
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What happens if a bank considers that a cheque or draft cannot be reasonably collected?
What happens if a bank considers that a cheque or draft cannot be reasonably collected?
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What type of bank must the cheques or drafts be drawn on for acceptance?
What type of bank must the cheques or drafts be drawn on for acceptance?
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What may occur if a bank draft is tendered at the same branch for credit to the Government account?
What may occur if a bank draft is tendered at the same branch for credit to the Government account?
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What does the acknowledgement of receipt for a cheque or draft include?
What does the acknowledgement of receipt for a cheque or draft include?
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When is a government cheque deemed paid if it is tendered to the bank?
When is a government cheque deemed paid if it is tendered to the bank?
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What must the Head of an office ensure before signing a receipt?
What must the Head of an office ensure before signing a receipt?
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How should receipts be written according to the stipulated guidelines?
How should receipts be written according to the stipulated guidelines?
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What is the payment deemed when a cheque is mailed but marked as not payable before a certain date?
What is the payment deemed when a cheque is mailed but marked as not payable before a certain date?
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In what scenario can a receipt be granted for a recovery from a payment made on a bill?
In what scenario can a receipt be granted for a recovery from a payment made on a bill?
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What is required if payment is made by postal money order to the government?
What is required if payment is made by postal money order to the government?
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Which officer may sign receipts on behalf of the Head of the office?
Which officer may sign receipts on behalf of the Head of the office?
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What is true regarding the receipt issuance for the sale of savings boxes?
What is true regarding the receipt issuance for the sale of savings boxes?
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What should be recorded as receipts and expenditure when departmental receipts are used for payments?
What should be recorded as receipts and expenditure when departmental receipts are used for payments?
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What must accompany payments into the bank on Government account according to the stipulated procedure?
What must accompany payments into the bank on Government account according to the stipulated procedure?
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What is the significance of the phrase 'received payment by transfer credit to...' in the context of formal claims?
What is the significance of the phrase 'received payment by transfer credit to...' in the context of formal claims?
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What should be noted on the challan when departmental receipts are remitted to the bank?
What should be noted on the challan when departmental receipts are remitted to the bank?
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What is the main requirement regarding the classification of payments made into the bank?
What is the main requirement regarding the classification of payments made into the bank?
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When submitting a 'Nil' claim, what is NOT required to be indicated?
When submitting a 'Nil' claim, what is NOT required to be indicated?
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For what purpose should separate challans be used in government transactions?
For what purpose should separate challans be used in government transactions?
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What happens if the departmental receipts and payments made are equal?
What happens if the departmental receipts and payments made are equal?
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Study Notes
Part II: Receipt of Government Revenues, Dues, etc.
- Government revenues, dues, or other moneys can be collected in cash, cheques, drafts, money orders, or postal orders.
- Departmental officers typically receive cash up to Rs. 100.
- "Local branch" refers to bank branches in the same location where the departmental officer or Pay and Accounts Officer is stationed.
- Cheques or drafts should be made out to the Pay and Accounts Officer.
- Departmental officers can endorse cheques to the relevant Pay & Accounts Officer.
- Cash received outside office locations should be sent via bank drafts to the accounts office.
- Under certain circumstances, only bank drafts may be accepted for Government dues.
Cheques and Bank Drafts
- Cheques and bank drafts on a scheduled bank can be used for payment.
- Drafts issued should be crossed.
- Government cannot accept payment until cheques or drafts are cleared.
- A preliminary receipt is issued when the cheque or draft is tendered.
- The bank has the right to reject cheques or drafts.
- Bank drafts presented to the issuing branch are generally accepted the same day.
- If a cheque or draft is dishonored, the tenderer should be notified immediately.
Date of Receipt
- Cheques or drafts are considered paid on the date of clearing and entry in the receipt scroll (bank).
- For officers, payment is considered on the third working day after presentation.
- Post-dated payments are not effective until the payment date.
- The methods of payment may vary depending on the specific transaction.
Receipt Books
- Receipt books are numbered (Form G.A.R. 6) and obtained from the Central Forms Store.
- Standard Form G.A.R. 6 should be used unless a different form is prescribed.
- Receipt books are kept under lock and key.
- The number of forms is documented before use.
- Counterfoils of used receipts are kept securely.
Duplicate Receipts
- Duplicate receipts cannot be issued if originals are claimed lost.
- Situations requiring duplicates may be allowed through specific regulations.
Departmental Regulations
- Detailed procedures for receipt handling are outlined in departmental regulations.
Transfer Credit
- If government receipts are used for departmental payments, the details are recorded in payment records.
- Any surplus receipt will be credited to the bank.
Grant of Receipts
- Heads of offices must issue receipts after confirmation of cash booking.
- Other authorized personnel can also issue receipts.
Other Points
- Receipts are required to contain bill, full transaction details and if necessary a separate challan (Form GAR 7).
- The examination fees payable for government examinations can be paid via crossed postal orders or other appropriate instruments.
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Description
This quiz covers the procedures for receiving government revenues, including details about acceptable forms of payment such as cash, cheques, and bank drafts. It also discusses the roles of departmental officers and the guidelines for endorsing payments. Test your understanding of these important financial protocols.