Postal Financial Handbook Volume-II (PDF)

Postal Financial Handbook Volume-II Chapter II Supply of Stamps Introductory 3. Rules for supply and distribution of stamps of all descriptions (Including Postage stamps) laid down by the Government are printed as Appendix 1 to this Handbook. Post Offices...

Postal Financial Handbook Volume-II Chapter II Supply of Stamps Introductory 3. Rules for supply and distribution of stamps of all descriptions (Including Postage stamps) laid down by the Government are printed as Appendix 1 to this Handbook. Post Offices 4. The officer-in-charge of each Post Office is required to hold a stock of ordinary postage stamps, revenue stamps of such denominations as are frequently required for sale to the public or for supply to Railway Mail Service Offices, and of such aggregate amount as may have been fixed for the Post office. The maximum value of stamps to be kept in stock will be fixed by Divisional Head for Non-Gazetted Postmasters, DPS for Group ‗B‘ Postmasters and CPMG/PMG for Group- ‗A‘ Postmasters. Note 1:- The word "stamps' in this rule and in Rule 5-10 includes postage stamps, non-postal stamps, envelopes and Post cards. Note 2:- Detailed rules regarding fixation of stamps balances of Post offices are given in chapters 1 and 2 of the postal Manual, Volume VIII. 5. Head Post Offices will obtain their supply of stamps1, not exceeding their respective authorized maximum stamp balances, from Postal Stores Depots2 (PSD). Head Post Offices will obtain their requirement of Revenue stamps from Treasuries on payment of cash. Payments into Treasury for purchase of Revenue Stamp should be charged and classified to 8553-01-101-34-00-00 and on its sales; it will be given contra credit with residual amount classified under 1201- 1 Through defined workflow process in the application under use in DOP. 2 th Postal Directorate Letter No.12.6/2016-UPE dated 25 August 2020. 24  Postal Financial Handbook Volume-II 00-200-12-00-00 revenue as Commission realized on A/C of sale of Revenue Stamps. The requisition will be made in form ACG- 39 which will be prepared in duplicate. One copy thereof will be returned to the Post Office through the official actually deputed to purchase the stamps with the actual supply duly noted therein and signed by the Treasury and the other copy will be retained by the Treasury. It shall maintain proper inventory of Revenue stamps and responsible for its custody & supply to sub-post offices on requisition. Supply of stamps from Stamp Depot 6. (a) The Head Post Offices within the jurisdiction of Postal Stores Depot obtain their supplies of Postage Stamps, Postal Stationery, and other type of Stamps, creditable to Postal Revenues on its sale, from the Postal Stores Depots wherever these exist. The Head post office shall follow end to end electronic process of procurement, sales, inventory, transfer, verification, etc., from Stores Depot using the application deployed in DOP from time to time. The Postal stores Depot which are responsible for procurement and supply of such stamps to Head Post Offices is as under3: Sl.No Name of the PSD Circles to be served 1 PSD Guwahati Assam Circle and North east Circle 2 PSD Patna Bihar Circle and Jharkhand circle 3 PSD Delhi Delhi Circle 4 PSD Ahmedabad Gujarat Circle 5 PSD Jammu Jammu and Kashmir Circle 6 PSD Bengaluru Karnataka Circle 7 PSD Kochi Kerala Circle 8 PSD Bhopal Madhya Pradesh Circle and Chattisgarh Circle 9 PSD Odisha Circle Bhubaneswar 3 th Postal Directorate letter No.12.6/2016-UPE dated 25 August 2020. 25  Postal Financial Handbook Volume-II 10 PSD Ludhiana Punjab Circle, Haryana Circle, and Himachal Pradesh Circle 11 PSD Jaipur Rajasthan 12 PSD Hyderabad Andhra Pradesh & Telangana 13 PSD Kolkata West Bengal Circle 14 PSD Lucknow Uttar Pradesh and Uttarakhand 15 PSD Chennai Tamil Nadu Circle (b) On receipt of stamps and the Postal Stationery from the Postal Stores Depot, the Head Postmaster or any other person authorized in this behalf shall check and verify the articles received, with reference to the invoice/e-invoice, accompanying the package without any delay and return one copy of invoice, duly acknowledged to the officer-in- charge of the Stores Depot, immediately after verifying the stamp and stationery and not later than 3 days of the receipt of the supply. (c) The face value of the articles received from the Postal Stores Depot shall, be entered in the Stock register as ―Receipt from the Stores depots‖ and daily transfers, sales etc. be deducted from the stock for the unit. The Head Post Office shall furnish e-data4 to Circle PAO of the supply received from Postal stores Depot in a month depicting face value of stamps and Stationery. The corresponding sale value is brought into Daily Transaction Report for the day under relevant Head of Account. (d) The Postal Stores Depot shall furnish the details of stamps supplied to Head Post offices in a month in e-format to the Circle Postal Accounts Office for verification to ensure that the supply is received at Head Post office and accounted in the stock register not later than 3 days of the receipt of each supply. 4 The circle PAO shall have access in the application to view for such checks and balances. 26  Postal Financial Handbook Volume-II (e) Unserviceable stocks of stamps and stationery shall be exchanged for serviceable ones of the same kind from the Postal stores Depot. The surplus stocks of stamps and stationery shall be returned by the post offices to the Postal Stores Depot for exchange with other denomination of stamps actually required. (f) The losses of stamps during transit or in Post Offices will be dealt with under the usual provisions, as contained in the "Rules for the supply and Distribution of Stamps" given in Appendix-2 of this Handbook. Form of e-schedule5 of postage stamps/service stamps, etc. received from Postal Stores Depot by --------------Head Post Office from Postal Stores Depot ------------ during the month of------------------ No. and date Value of Date of of Invoice Sl.No. Receipt of Postage Service with which Total Stamps stamps stamps Received Signature of Postmaster Supply of Commemorative Stamps 7. (i) Commemorative stamps are supplied by Nasik Security Press to certain Philatelic Bureaus and Presidency Post offices. The following procedure should be followed by the Post Offices when they receive supplies of these stamps from Nasik Security Press:- a. The Nasik Press will dispatch the supplies to the designated Post Office accompanied by an invoice in triplicate. One copy of the invoice shall also be forwarded direct to the Circle Postal Accounts Office of the Post Office by the press. PAO shall cross verify the 5 Manual procedure may be followed wherever Computerised system is not in vogue. 27  Postal Financial Handbook Volume-II accounting in stock register through e-stock register maintained by Head Post Offices concerned. b. At the receiving office the packets containing the stamps will be opened in presence of the Postmaster or the concerned group officer. c. The value of the stamps along with count as in the copy of invoice for various types of stamps will be taken to e-stock register on the same day. d. Two acknowledged copies of the invoice will be returned to Nasik Press immediately on opening and verifying the supplies. The two copies should be marked first copy and second copy. e. On the day of issue and subsequent days, these stamps should be supplied to the philatelic bureau of the Post office through electronic process and the stock transferred accordingly. f. On transfer to other philatelic bureau, e-stock is updated and sales be accounted under the following heads. 1201-00-101-16-01-00 Sale of philatelic stamps through m/s e-bay.in 1201-00-101-16-03-00 Sale of philatelic stamps through bureau/POs/exhibitions 1201-00-101-16-04-00 Sale of philatelic stamps through outsourced agent 1201-00-101-16-06-00 Sale of philatelic stamps - organisation/institutions 1201-00-101-16-08-00 Sale of philatelic stamps through e-post office g. It shall be ensured by the postmaster that sales for the day as in the system should correspond to the amount as credited in the respective head of account in the daily transaction report and e- schedules. Any charge on account of commission/incentive etc. will be debit against such credits. h. It shall be ensured by the postmaster that closing balance as per stock register matches with the actual physical quantity as per the periodicity fixed. 28  Postal Financial Handbook Volume-II i. Postmasters should ensure that any sale proceeds through outsourced agent, organisations/institutions/ through bureau & exhibitions are brought to Books of account immediately. j. Postmasters shall promptly receive and acknowledge the receipt of commemorative stamps whenever received from Bureau/Head Post Office and take stock immediately to the stock register. All invoices6 are kept in guard file serially numbered. (ii) The Presidency Postmasters, Mumbai, Kolkata and Chennai will follow this procedure mutatis mutandis when they receive supply of postage stamps direct from the Central Stamps Store Nasik under the provisions of Note 2 below Rule 9 (ii) of the ―Rule for the Supply and Distributions of Stamps.‖ 8. Postmasters will arrange for the sale of stamps held in stock by them in the manner laid down in Rule 45 of the Postal Manual, Volume VI, and must satisfy themselves, from time to time, that the stock held by the different officials/Dak Sevaks in their offices are correct. The name of each official to whom stamps are supplied and the value of the stamps given to him should be entered in a memo and he should be required to sign the memo against the entry of his name in acknowledgement of the receipt. 9. postmasters shall verify the correctness of e-stock and accounting of sales proceeds in the books of account thereon under sale of postage stamps, sale of service stamps, and Commemorative stamps as in para 7 (f) above for each month in the following format. Sl. Definitive Commemora Service Description Others No stamps tive stamps stamps 1 Total value at the beginning of the month 6 Includes e-invoices. 29  Postal Financial Handbook Volume-II 2 Received during the month 3 Total of 1 and 2 4 Transferred during the 7 month 5 Closing Balance 6 Total of 4 and 5 5 Sales during the month (3-6) 10. a. When postage stamps and stationery are lost or damaged, or become useless or obsolete, the value thereof should be written off under the orders of the competent authority. The stock account is updated accordingly. b. When damaged, useless or obsolete postage stamps or stationery and commemorative stamps are held by a Postmaster, the orders of the competent authority should be obtained for to write off their value from the stock Register. In every case, a copy of the order is communicated to the Postal Accounts Office with a copy to PSD. Philately: 11. Philately is an art of systematically collecting and studying stamps and postal stationeries including research activities on stamps & other philatelic products. Apart from commemorative stamps, the following are the various products offered by the Department of Posts a. First day covers b. Souvenir sheets c. Miniature sheets 7 Includes lost or damaged, or become useless or obsolete, the value thereof is written off under the orders of the competent Authority. 30  Postal Financial Handbook Volume-II d. Souvenir cards e. Maxim cards f. Stamp booklets, coil stamps g. Collectors pack, thematic packs, souvenir packs h. Presentation packs i. Information sheets/cards j. Cancellation on cards and on other items k. Items of Postal stationery like acknowledgements card etc. 12. Definitive stamps are issued for day to day use as postage for availing postal services by customers and such stamps are reprinted when exhausted. Commemorative stamps issued to commemorate certain events, personalities, themes, flora, and fauna etc., and they are not reprinted when the stock is exhausted. Thematic or Topical stamps are special stamps issued on specific themes like birds, butterflies, wildlife, ships, aircraft, automobiles, architecture, science and technology, flora and fauna etc., provisional stamps are temporary issues often hastily prepared usually bearing surcharges or overprints resulting from change in Government, change in currency or change in postal rates/surcharges etc., Offices handling philatelic products 13. Philatelic Bureau: It is a branch of a HO or SO specifically setup by the Department to deal with the receipt and sale of all philatelic items like special/commemorative stamps, first day covers, special covers, new issues in definitive stamps, and new stationery etc., It also provides special cancellations on first day covers and special covers. It maintains upto date record and relevant information of all the issues for supply to the stamp collectors and intending purchasers. It maintains Philatelic deposit Accounts. The officer-in- charge or Postmasters concerned shall ensure that receipts are properly accounted for in the e-stock register, sales accounted in the days accounts of the office, proper inventory is maintained and closing balance of stock is kept securely. 31  Postal Financial Handbook Volume-II 14. Philatelic Counters: It is a counter for sale of philatelic items and is a part of the post office specially selected for the purpose. A philatelic counter is functioning in each Head post office. These counters, however, do not provide cancellation of first day covers or special covers, but a standard cancellation of ― First Day of Issue ― only, which is similar for all the philatelic issues. These counters offer registration facility for opening Philatelic Deposit account with supply of material by the Parent bureau. 15. Philately Deposit Account scheme: Philatelic Bureau, Philatelic counter of HO, and selected SOs are authorised to open and maintain Philatelic Deposit Accounts by which philatelic account holders can get commemorative/special issue of stamps, FDCs, information sheet and new postal stationery soon after their issue, based on preferences indicated at the time of opening the account. They can also get philatelic items issued by other philatelic bureaus and post offices through their bureau where their accounts stand. An amount of Rs.200/- has been prescribed as Security deposit8 in Philatelic Deposit Account, failure of it, no supplies will be made to PDA holders. Officer-in-charge/postmasters concerned shall ensure that proper e-ledger/ledger of PDA account holders are maintained, issue accounted for and ensure corresponding deposit amount from the ledger is debited and credit given to the relevant Philately Head of account for the day, stock is correct at the end of each day. Detailed rulings are available in the Standard operating procedure issued by the Philately Division of the Postal Directorate. First week of every month, the philatelic items are sent to the account holder by service registered post subject to availability of balance in the account in excess of Rs.200. In case of philately deposits are received through electronically, the Nodal Office –Sansad Marg HPO shall follow the provisional accounting procedure described in Postal Directorate letter No PA/BK/e-PDA/2021-22 dated 30-11-2021. 8 Philately Division letter No. 46-1/2015-Phli dated 17-11-2016. 32  Postal Financial Handbook Volume-II 16. Special Covers: An event which is not nationally important enough to be commemorated by issue of commemorative/special stamp or for which a stamp cannot be accommodated in the annual issue programme is commemorated by the Department by issue of special covers which can be cancelled with a special cancellation at the post office selected for the purpose. The charges as prescribed from time to time by Philately Division of Directorate shall be collected and credited to the Heads of accounts as mentioned herein. Such portion of special covers which are available for sale in the philately counter be on each issue is taken to stock, for which numerical account of issue, closing balance be maintained in the manual or electronic format using the application which is in force. 17. My Stamp: It is the brand name for personalised sheets of commemorative postage stamps of India post. The personalisation is achieved by printing a thumb nail photograph of the customer images and logo of institutions, or images of artwork, heritage buildings, famous tourist places, historical cities, wildlife, other animals and birds etc., alongside the selected commemorative stamp. This scheme is available in selected philatelic bureau and counters/important post offices/post offices situated at tourist places. The discount structure for My stamp is for purchase of 2-100 my stamp sheet let is at 10% and for purchase of more than 100 My stamp sheet lets will be 20%. Discount of 20% will be allowed only on additional sheet lets over 100. Corporate customers need to mandatorily order for minimum 5000 quantity for which 20% discount is available. Details are available in guidelines9 issued by Philately Division of the Directorate. 18. The Head of account under which sale proceeds are credited is as depicted below. The concerned Officer in Charge /Postmasters have to ensure that daily sales have been posted correctly in the daily transaction report 9 Philately Division letter No. 46-10/202-phil/ dated 25-02-2020. 33  Postal Financial Handbook Volume-II Sub Major Sub Minor Sub Object Detaile Description Head MH Head Head Head d Head Sale of philatelic stamps 1201 00 101 16 01 00 through M/s e-bay.in Payment of commission to 1201 00 101 16 02 00 m/s e-bay.in for sale of philately stamps Sale of philatelic stamps 1201 00 101 16 03 00 through Bureaux /POS/exhibition Sale of philatelic stamps 1201 00 101 16 04 00 through outsourced agent Payment of commission to 1201 00 101 16 05 00 outsourced agents for sale philately stamps Sale of philatelic stamps - 1201 00 101 16 06 00 organisations/institutions payment of commission to 1201 00 101 16 07 00 other organisation/institutions -sale philately stamps Sale of philatelic stamps 1201 00 101 16 08 00 through e-post office Sale of my stamps through 1201 00 101 20 01 00 philatelic bureaux/counters Payment of commission paid 1201 00 101 20 02 00 to postal assistant for sale of My stamps Sale of my stamps through 1201 00 101 20 03 00 outsourced agents Payment of commission paid 1201 00 101 20 04 00 to outsourced agents for sale of My stamps Sale of my stamps through 1201 00 101 20 05 00 other institutions/tie-up Payment of commission paid 1201 00 101 20 06 00 to other institutions/tie-up Sale of special stamps and 1201 00 800 37 01 00 other materials Sale philately ancillaries 1201 00 800 37 02 00 including FDC brochure presentation packs 34  Postal Financial Handbook Volume-II Sale philately ancillaries 1201 00 800 37 03 00 including FDC brochure presentation packs Ded commission outsourced 1201 00 800 37 04 00 agents-sale philately ancillary Sale philately ancillaries 1201 00 800 37 05 00 including FDC brochure pre packs albums etc. Payment of commission to other 1201 00 800 37 06 00 organisation/institutions/sale -philatelic ancillaries Sale philatelic ancillaries 1201 00 800 37 07 00 through e-post office Sale of philatelic sovereign 1201 00 800 37 08 00 special stamps/material Railway Mail Service Offices 19. The supply of required stamps as per the authorised limit shall be made by the designated post office as advance supply to mail office of the Railway Mail Service, Sub- Record officer or Head Record officer having Mail Office under him and such advance shall be shown in the designated post office as advance to such offices akin to advance made to counter Postal assistants and post office is required to obtain a receipt countersigned by the Superintendent, Railway Mail Service for the value of the stamps supplied to him. The separate receipts of Sub Record officer or Head record officer having Mail Offices under them should be renewed on the 1st April each year and also whenever the charge of Sub-Record Office or Head Record Office is transferred from one officer to another. The replenishment of stamps consequent on sales shall be by purchase of stamps by cash in the designated post office counters as and when required. This procedure shall be followed by other similar offices/units which require stamps for Post Office business purpose and office-in–charge of such units are responsible for total advance made by designated Post Office including its safe custody. 35  Postal Financial Handbook Volume-II Chapter III Revenue Receipts Postal Revenue 20. The Department earns revenue under Major Head 1201 (The First Four digits of 15 digit CGA Head of Account). The areas include sale of the following products and services from segments like mail operation (Traditional and Business Development), Postal savings Bank Operations and other allied services. The Sub Major Head (The next two digits of major Head) for DOP is 00. The Minor Head ( The next three digits from Sub Major Head) 101, 102, 108, 200, 800, 201 accommodates Traditional & BD product Revenue, Commission on Money order/IPO Commission on PRRS, Other services including management of SB and Certificates, other receipts, and net receipts from other Postal administration respectively. The remuneration available from Postal Life Insurance Fund segment is taken as Deduct working expenses of DOP. Any refunds or charges not covered under separate budget head is debitable to the respective product or services Head under which revenue is earned & accounted for in the books of DOP. Sl. No Description of products and services 1. Postage realised in cash for ordinary services 2. Speed post-Document 3. Speed post- cash on delivery fee 4. Revenue realised under business reply speed post articles 5. Business post. 6. Greeting post 7. Direct post 8. Postage realised in cash for Mass Mailing Services. 9. Postage realized in cash for one India one rate speed post 10. Bill mail service 11. Sale of postage stamps 12. Sale of service stamps. 36  Postal Financial Handbook Volume-II Postage realised in cash on account of e-post services 13. (rate per page). Postage realised in cash through mail business centre for 14. free post services. 15. Registration fee for free post services. 16. Renewal fee for free post service. 17. Advance deposit for free post service. 18. Handling charges for free post services. 19. Postage realised for mail business service for e-iod 20. Postage realised for National bill Mail service. 21. PRC for print to post service 22. Over-night parcel post 23. Business parcel 24. Business parcel cash on delivery fee 25. Insurance charges for business parcel 26. PRC through RMFM 27. Speed post-e.commerce revenue 28. PRC speed post- e.commerce- COD 29. PRC speed post-e.commerce-non COD 30. Cod fee e-commerce speed post 31. Business parcel e commerce revenue 32. Business parcel e commerce COD revenue 33. Business parcel e commerce non COD revenue 34. Cod fee business parcel e commerce COD 35. PRC for international express mail service (EMS) 36. PRC for international parcel 37. PRC for international letters (Registered) 38. PRC for international app e-packet service 39. Speed post parcel 40. Cash on delivery fees speed post parcel 41. Insurance charges for speed post parcel 42. Proof of Delivery fee speed post parcel 43. Registered parcel 44. Acknowledgement fee registered parcel 37  Postal Financial Handbook Volume-II 45. Insurance charges for registered parcel 46. Registered letter/article 47. Acknowledgement fee registered letter/article 48. Insurance charges for registered letter/article 49. India post global express revenue- DOP share 50. Commission on Indian postal orders 51. Commission on field postal orders Commission on international foreign service money 52. orders Commission/remuneration/delivery charge on IFS Money 53. orders. 54. Commission on eMO Service charges on sale and cancellation of railway 55. tickets through post offices 56. Post boxes & bags 57. Rent & taxes Service charges recovered from officials occupying free 58. and rented quarters in government buildings. Rent recovered from officers occupying a portion of 59. private building rented for office cum residential purposes. & rent of buildings also. Recoveries from other govt. Departments for service 60. rendered 61. Advertisement receipts 62. Registration fee for cable TV operators & registrants. Commission for Railway Tickets reservation at Srinagar 63. GPO 64. Commission realized on a/c of Revenue stamps 65. Remuneration for workers wage account for MGNREGA 66. Retail post 67. Receipts on account of logistics post (surface) 68. Receipts on account of logistics post (Air Services) Recoveries from mail motor contractors for the privilege 69. of carrying mails. 38  Postal Financial Handbook Volume-II Commission collected in case of old age pension paid , 70. received from State Governments Commission received for payment of wages to NERGA 71. workers 72. Commission/upfront charges under new pension system 73. Commission realised on sale of gold coin 74. Commission on UIDAI project Interest on delayed remittance of DOP dues from money 75. gram Commission on a/c of international money transactions of 76. money gram Commission on account of international money transfer 77. of money gram 78. Commissions on a/c of IMT transactions of WUMT 79. Income/DOP share on a/c of PMJJBY Share of DOP on account of Pradhan Mantri suraksha 80. Bima Yojana received from National Ins Corporation Handling charges of DOP received from PFRDA and 81. incentive payable to staff entrusted with the work of AP Commission /share DOP on a/c of sale of sovereign gold 82. bonds Gain by exchange on account of international electronic 83. money order 84. Revenue from CSC service 85. Net receipts from other postal administration 86. Other receipts 87. Other items- misc. 88. Examination fee etc. Fees for communication of marks to candidates in respect 89. of recruitment examination conducted by the department. 90. Sale of publications & blank forms Sale proceeds of printed rule books and application form 91. in respect of examination conducted by the department. 39  Postal Financial Handbook Volume-II Fees for sale of posts publication on loan to examining 92. viz. 1/3rd of the cost of the books where refund of 2/3 of the cost is granted otherwise the whole cost. Receipts under contributory health scheme for govt. 93. Servants 94. Sale proceeds of VPMO forms 95. Forfeited money orders 96. Forfeited Indian postal orders 97. Contributions for leave salary & pension benefits Contribution & recoveries towards pension and other 98. retirement benefits 99. Commission for collection of premia on behalf of LIC. 100. Sale proceeds of identity cards & plastic covers 101. Recoveries on account of lost damages on insured articles 102. Recoveries on account of mail robberies 103. Proceeds from sale of waste paper dead stock etc. Special recoveries from private individuals etc. On 104. account of experimental offices. 105. Sums found excess in counters/treasuries/letter boxes 106. Sale proceeds of post office compound products. 107. "Value of postage stamps and unused post cards Excess credit or short charge on a/c of Indian postal 108. orders. Short payments on a/c of saving bank money orders and 109. cash certificate transactions. Miscellaneous sums paid into post office by railway mail 110. service officers. Overhead charges on supplies of stamps and seals made 111. by the postal seals office Aligarh. "Postal fee on outward parcels liable to customs duty and 3% commission on sale proceeds of abandoned parcels 112. recovered from the customs departments. Also credits custom duty on account of postal fee 40  Postal Financial Handbook Volume-II Recoveries on account of penal interest charged on the 113. outstanding LTC/TA advances. 114. Fees from contractors. 115. Unpaid amounts on the closure of saving bank accounts. Credits for the cost of making goods the damage done by 116. the hostile tribe‘s men to the postal assets of the postal department. Recoveries on account of wards and recoveries on a/c of 117. travelling allowances for medical examination for postal life insurance in previous years. Credits erroneously taken to saving bank depositor and 118. adjusted by transfer entry to this head. Amount at credit of a saving bank depositor drawn as per 119. audit office instructions but not paid for want of information about the whereabouts of the depositor. Share due to government on a/c of fee received by 120. government servants for work done for private bodies. 121. Sale proceeds of Assets Unexplained differences in the customs duty ledger with 122. the sanction of DG (post) when the balance is credit more. Excess credit or short debit on a/c of custom duty on 123. inward foreign male articles as well as outward prepaid parcels. Fee recovered from a government servant for supplying 124. copy of service book on his quitting service. Fee for the issue of a certificate of discharge for PO 125. certificate. Excess sale proceeds of depreciated value of assets 126. abandoned /dismantled /sold /replaced /reconstructed. Fee for the application for registration of a second 127. nomination or of any variation in nomination or cancellation thereof. 41  Postal Financial Handbook Volume-II Dividends on share capital received from postal co- 128. operative societies. Postage realised for sale of philatelic stamps through m/s 129. e-bay.in Sale of philatelic stamps through philatelic bureaux/ 130. counters/POS/ exhibitions 131. Sale of philatelic stamps through outsourced agents Sale of philatelic stamps through other 132. organizations/institutions 133. Sale of philatelic stamps through e-post office Sale of my stamps through philatelic 134. bureaux/counters/POS/exhibitions 135. Sale of my stamps through outsourced agents 136. Sale of philatelic stamps through other institutions/tie-ups 137. Sale of special stamps and other materials Sale of philatelic ancillaries including FDC brochure 138. presentation packs albums etc. Sale of philatelic ancillaries including FDC brochure 139. presentation packs albums etc. through outsourcing agents Sale of philatelic ancillaries including FDC brochure 140. presentation packs albums etc. through other or outsourcing agents 141. Sale of philatelic ancillaries through e-post office 142. Sale of philatelic souvenirs Interest on delayed reimbursement of DOP dues recd. 143. From WUFSI 144. Other services and service fees 145. Other biometric/demography updation 146. Aadhar printout colour 147. Aadhar printout black and white 148. New Aadhar enrolment 149. Mandatory biometric updation of children 150. Market place commission 42  Postal Financial Handbook Volume-II 151. Fixed closing fees Commission/remuneration for sale of tickets for road 152. transport corporation 153. Sale of surveys 154. Fee for verification of addresses Retail post charges payable to the department from sale of 155. parcel boxes and envelopes on sale or ret 156. Amount realised for issue of post office identity cards e-bills,( BSNL, Airtel, Education ,Finance, RTO, 157. Telecom , Electricity, Water supply , Property tax, Income tax departments etc. 158. Commission on collection of bills of m/s mobi link 159. Media post Commission on sale of international (STIC) i-card 160. application forms& hand books 161. Management of SB Accounts 162. Management of cash certificates-Discharges Maintenance, revival & service charges in r/o silent 163. account Interchange fee received from other Bank customers for 164. interoperable ATM transactions Postage collections The postage collection is done through any of the following modes for the services rendered by Department of Posts: Cash Cheque and DD Digital modes10- Debit/credit card, Net banking, UPI Payments, live QR/QR code, POSB debit, etc. Franking Book Now Pay Later and advance payments. 10 Wherever applicable 43  Postal Financial Handbook Volume-II Posting of Registered Newspaper without prepayment of postage The amount of the recoveries referred to in above rule 15 and 16, should be credited to Head Postage realised in cash for ordinary services and the memorandum ACG 46 transferred by the Assistant Postmaster to the accountant being treated as a voucher in support of the credit in the Post office accounts. Registered Newspapers may be granted by the Head of Circle / Head of the Regions as the case may be, licenses to post their newspapers without pre-payment of postage under certain conditions in accordance with Rule 136 post office Guide Part-I. As soon as license has been issued, an intimation should be sent by the Head of circle and Head of the region as the case may be to the Postal Accounts office concerned regarding the name of the newspaper organization and the amount of Security Deposits accepted from it as well as the form in which accepted. If licenses so issued are cancelled, these facts may be intimated to the circle Postal Accounts office by Circle office / Regional office. The article posted under this arrangement must be accompanied by an invoice in duplicate in the prescribed form as in Rule 136 of Post Office Guide, Part-I. The Postmaster should properly check the entries in the invoice with the articles posted, retain the original copy of the invoice and return the duplicate to the customer after it has been duly signed and date stamped. The office of posting will prepare fortnightly (i.e. for 1st to 15th and 16th to the end of each month) bills in form MS-98 showing the total amount of postage payable for each date as shown in the invoices and present the bill to the newspaper on the 16th and 1st of each month. A copy of the bill will be forwarded at the same time to the Head office where necessary and the Postal Accounts office to enable it to watch the credit. The amount realized will be credited under the Head Postage realised in cash for ordinary services. The Post office will keep a close watch on the receipt of the amount within the prescribed 44  Postal Financial Handbook Volume-II period and in the case of non-payment, report the matter at once to the Divisional Head/Postmaster General who will cause immediate steps to recover the amount by appropriate means. The license should be deemed to have been cancelled, if the bill remains unpaid by the end of the fortnight following the fortnight to which it relates. Franking services 21. A postal franking machine is a stamping machine intended to stamp impressions of dies of approved design on private and official postal articles in payment of postage and postal fees Any one (individual, organization) can use the franking services subject to the condition that they hold a valid license issued by Postal Authorities for using franking machines. The Fee for applying for a new license is Rs. 375. Renewal Fee for the expired license is Rs.475. This will be a postal receipt and credited to 1201-00-800-42-35-00. The Licensing Authority will be the authority that is authorized to iss ue/ renew /suspend/ cancel license for the Franking Machine from time to time. This shall be the Head of the Postal Division or independent Gazetted Postmaster of the office, or Directors Mumbai, Kolkata and New Delhi GPO or Officer Commanding Postal/ SDS Unit/ SBPO within whose jurisdiction the machine is located. The following services are available at designated post offices: 1. Pay License fee for new/renewal of License 2. Apply for new Franking Machine License 3. Apply for renewal of Franking Machine License 4. Apply for cancellation of License/Franking Machine 5. Apply for change in address of Franking Machine 6. Recharge of Franking Machines 45  Postal Financial Handbook Volume-II 7. Refunds in case of mutilated impressions etc. less 5% commission 8. Availing rebate as applicable for normal and providing electronic data. India Post Provides License in three categories for using Franking machines: a. Individual- An Individual licensee will be a person / firm or organization who uses the franking machines for his / its own mail or those of his/its sister concerns. Sister Concern is one functioning in the same premises as that of the licensee/applicant and If corporate, the holding or a subsidiary company, or a company having a common Chairman or Managing Director or If proprietary, owned wholly or in partnership by a common owner. b. Commercial- The Franking Machine User can avail Commercial License only if he submitted a list of clients along with their consent letters on whose behalf he wants to frank the mail. The Commercial Licensee may be: i) A Mailing Agent who is a person, a firm or a company performing the work of sending articles through the Post Office on behalf and in the name of a third party for mutually agreed remuneration or, ii) A Registrar who is a person, firm or a company performing the work of sending articles through the Post Office on behalf of a third party but in the name of the Registrar on mutually agreed remuneration. c. Departmental - exclusively for Department of Posts. However, customers can apply for Individual and commercial licenses. Franking machine license is valid for 5 years after date of license generation request. The license will expire automatically after 5 years. To renew license customer have to raise renew request for particular license and pay renewal fee for the same. The minimum recharge amount stands at Rs.2000. Minimum amount of advance 46  Postal Financial Handbook Volume-II payment for subsequent deposits for resetting of franking machine will be Rs. 1000/- (One thousand only) + multiple of Rs. 100/-. Advance payment for resetting of franking machine will be initially taken to 8446-deposit Head and once service is provided, at the time of booking, deposit account is debited and contra credit will be given to DOP products & service for which service is provided. In case of franking utilised for ordinary mails, it will be credited to PRC- through RMFM.1201-00-101-23-01-00. Book Now pay Later Facility: 22. a. Bulk customers is eligible for credit facility to avail Speed post and Business Post facility provided they enters in to an agreement with the Department. Bulk customer is defined as anyone who provides Rs. 10,000 worth of speed post business or business post or combination of both in calendar month at a Speed Post booking office or any other location identified by DOP.. b. The bulk customer will have to enter into an agreement with the designated authority. On getting approval, the customer other than customer exempted from paying Bank Guarantee shall have to produce Bank Guarantee. The contract will be applicable for a period of one year and approving authority shall renew the contract on an annual basis. c. The BNPL bill will be prepared on a monthly basis (Calendar month) by the office of posting. The invoice will be after deduction of eligible discount plus statutory taxes applicable from time to time. The bill will be raised by 7th day of the following month (bill date). The bulk customer shall pay the bill amount in full on or before last day of the month in which bill is raised. 47  Postal Financial Handbook Volume-II d. In case the customer fails to make the payment by the due date, penalty at the rate of 12% per annum on the amount of the bill amount shall be imposed from the bill date. e. In case, the bulk customer chooses not to avail the credit facility and to make full payment at the time of Speed Post articles, he/she will be eligible for discount of the speed post business provided by him in a calendar month is Rs 50,000 and above or more. f. The discount structure and other points are as under: Monthly Speed Post business Discount Rs 50,001/- to 5,00,000/- 10 % Rs 5,00,001/- to 25,00,000/- 15 % Rs 25,00,001/- to 100,00,000/- 20 % Rs 100,00,001/- to 500,00,000/- 25 % Above Rs 500,00,000/- 30 % 1% additional discount to those customers who either avail advance deposit facility or make payment at the time of booking. 2% additional discount for customers having monthly revenue more than 25 lakh who either avail advance deposit facility or make payment at the time of booking. Booking data is to be made available to the booking office in electronic format as prescribed. In case booking data received with a paper manifest only without soft copy, the discount would be reduced by half. 48  Postal Financial Handbook Volume-II g. The overall facility that a registered customer may avail comprises the following :  Volume discount  Credit Facility  Monthly billing  Fortnightly billing for customers providing monthly business more than Rs 50 lakh  Flexible modes of payment  Book Now Pay Later  Advance Payment  Payment at the time of booking  Free pick up  National Account Facility  Customized MIS and account management  Cash-on- Delivery facility  Open speed post account and track status of articles in bulk. h. Detail Rulings of the feature are available in the Standard Operating procedure and accounting procedure issued by Business Development Directorate and PA wing of the Postal Directorate respectively. In case customer pays advance deposit, initially it will be taken to Major Head 8446 Deposits and on issue of monthly invoice respective product will be given credit by giving contra debit to Major Head 8446 Deposits. Each registered customer will have sub ledger facility which depicts the status of customer account and balance. Unpaid postage 23. a. Unpaid and insufficiently paid letters and newspapers are taxed by Postmaster and the amounts so realized are credited in accounts of the offices of the delivery under the head ―Postage realised in cash for ordinary services‖ (1201-00-101-01-01-00) and if the postal articles are redirected to or sent to the Returned letter office, the postmaster is personally responsible for the faithful and correct 49  Postal Financial Handbook Volume-II performance of the duties in connection with the realization of this revenue. Postal receipt 24. The various sources of postal receipts have been depicted in Rule 13 above, from various segments like postal operations, Financial Services, Post Office Insurance services and other allied services operating third party transactions. 1. Postage realised in cash for ordinary services Postage realised in cash for ordinary services only like, sale of postcard, Inland Letter card, Embossed envelope, letter post, Book Packet containing printed books only, Book Pattern and sample packets, Book packets containing periodicals registered with Press registrar of India, registered Newspaper, Registration, Parcels, Recall of Postal articles, late fee for booking Registered and unregistered articles, Air mail fee, Unpaid postage, etc. are brought under this head. The revenue on Registered Parcel, Acknowledgement fee registered parcel , Insurance charges for registered parcel, Registered letter/article, Acknowledgement fee registered letter/article, Insurance charges for registered letter/article, are brought under this head. The Head of Account is 1201-00-101-01-01-00-Postage realised in cash for ordinary services. 2. Speed Post The revenue under these services is from the following categories. (i) Speed post-Document (ii) Speed post- cash on delivery fee (iii) Revenue realised under business reply speed post articles (iv) Postage realized in cash for one India one rate speed post (v) Speed post-e.commerce revenue (vi) PRC speed post- e.commerce- COD 50  Postal Financial Handbook Volume-II (vii) PRC speed post-e.commerce-non COD (viii) Cod fee e-commerce speed post (ix) Speed post parcel (x) Cash on delivery fees speed post parcel (xi) Insurance charges for speed post parcel (xii) Proof of Delivery fee speed post parcel Domestic Speed Post ( Document & parcel) , provides affordable Local & distance based service having varied features like Insurance, Pick up, Book Now pay later, Cash On Delivery, Volume based Discounts, and compensation for delay in service or loss of article etc. The registered customers are having facility to pay advance amount against which booking can be done subsequently. International Speed Post articles/EMS can be booked in all the Departmental Post offices across the country. Apart from off-line transactions, booking can be done digitally as online transactions. Detailed Rules on the subject is available in the Standard Operating and accounting procedure issued by Business Development Directorate and PA wing of the Postal Directorate respectively from time to time. The respective Postmasters handling registered customers shall ensure that the receipts under these heads are promptly brought to accounts especially accounting BNPL customers dues on payment, adjustment of advance payment of registered customers against invoice, incorporation of COD fee is realised, and brought to account. Any digital payments including direct payment into Postmasters Bank Remittance account are brought to Post Office account without loss of time. The Postmaster shall check the receipt entries in the bank account on day to day basis and any direct payments by registered customers into the account be brought to account by clearing the outstanding against the relevant customer. The corresponding Heads of account under which Speed post postal receipts is accounted is given in Table-1. 51  Postal Financial Handbook Volume-II Table-1 Description  Speed post-Document  Speed post- Cash on Delivery fee  Revenue realised under business reply speed post articles  Postage realized in cash for one India one rate speed post  Speed post-e.commerce revenue  PRC speed post- e.commerce- COD  PRC speed post-e.commerce-non COD  Cod fee e-commerce speed post  Speed post parcel  Cash on delivery fees speed post parcel  Insurance charges for speed post parcel  Proof of Delivery fee speed post parcel 3. Business post Business Post provides complete mailing solutions right from mail preparation to mail delivery, ideal for small businesses as well as large companies. Customers can choose from a range of cost-effective and professional mailing services, including collection of mail from customer premises, franking, inserting, sealing and addressing etc. to meet their specific business needs. India Post has set up Business Post Centres in major cities specially to handle Business Post Consignments. Business Post services can also be set up in the customer‘s premises where the mail volumes are very large. Detailed Rules on the subject is available in the Standard Operating and accounting procedure issued by Business Development Directorate and PA wing of the Postal Directorate respectively from time to time. The Revenue is to be credited to Head of Account 1201-00-101-03- 52  Postal Financial Handbook Volume-II 01-00- Business Post. The Postmasters or officer–in-charge of the respective unit shall ensure that corresponding Business Post revenue is accounted for against the activity performed under Business Post. Business Post rates effective Activity from 01-04-2015 (In Rs.) Sl.No. Un-Registered Registere d 1 Collection from Premises 0.30 0.50 2 Franking 0.40 0.50 3 Addressing 0.50 0.50 4 Sealing 0.20 0.20 5 For Inserting(per insertion) 0.20 0.20 6 For Folding before0.10 0.20 insertion 7 For Continuous stationery0.05 0.05 that requires cutting 8 For pasting pre-gummed0.05 0.05 computerized address label 9 Pasting computerized0.10 0.10 address labels that are not pre gummed 10 For insertions that are to be0.15 0.15 matched with address on the envelope 11 Special handling for0.30 0.70 articles weighing upto 100 grams 12 Special handling for every0.20 0.20 additional 100 grams or part 53  Postal Financial Handbook Volume-II 4. Logistics Post Logistics Post manages the entire value chain from collection to storage to transmission to distribution across the country. Consignments either in full truck load (FTL) or Less than a Truck Load (LTL), one parcel or multi-parcels, based on their requirements. Logistics Post uses a special network for carrying and delivering packages and consignments across the nation. It moves the shipments by road, rail and air and ensures safe and timely delivery. Exclusive Logistics Post Centres have been established across the country to service transmission and distribution needs. Consignments are transmitted by road, rail or air depending upon the requirements of the customer. Warehousing options for storage of consignments prior to dispatch/ delivery available for customers. Order processing and order management solutions also available that takes a "whole of business" approach. Logistics Post will make the entire Logistics operations smooth by providing ‗pick and pack‘ facilities based on specific requirements of the customers. Each consignment will be packed with the specific goods, as desired by the customer. Return services available under Logistics Post. The Heads of Account for Logistic Post by surface and by Air are 1201-00-800-13-01-00 and 1201-00- 800-13-02-00 respectively. Detailed Rules on the subject is available in the Standard Operating and accounting procedure issued by Parcel Directorate and PA wing of the Postal Directorate respectively from time to time. 5. Business Parcel Business Parcel is a premium surface service wherein postage or tariff for the parcel shall be determined with the reference to weight i.e. gross weight or volumetric weight whichever is more and with attractive volume discounts. Cash on Delivery service available for Bulk customers, especially e-commerce players who can avail of cash on delivery facility for upto INR 50,000. Detailed Rules on the subject is available in the Standard Operating and accounting procedure issued by Parcel Directorate and PA wing of the Postal Directorate 54  Postal Financial Handbook Volume-II respectively from time to time. The Revenue collections on account of business parcel and Business parcel COD is credited to Head of account 1201-00-101-22-01-00 & 1201-00-101-22-02-00 respectively. The revenue collections on account of Business parcel e-commerce revenue and COD fee on it is classified to 1201-00-101-24-13-00 and 1201-00-101-24-14-00 respectively. The insurance charges on Business Parcel are credited to-1201-00-101-22-03-00. The postmasters concerned or officer-in-charge of the Nodal office responsible for crediting BP COD shall ensure that it is credited to Post Office accounts on the day of its realisation. 6. Cash on Delivery In order to meet the requirement of bulk customers for collection of amount for costlier goods, Cash on Delivery facility is available which provides collection of amount up to Rs. 50,000/- at the time of delivery of consignments. The fee collected is credited to respective product COD fee Head of account as mentioned in the product concerned. It shall be the responsibility of respective payment office or nodal office to ensure proper accounting of COD fee as prescribed in the operating procedure issued by Business Development Directorate & parcel Directorate. Cash on Delivery facility shall be available to speed Parcel, Business Parcel and Speed Post document customers subject to the following conditions, namely: a. Customer is a contractual customer and has agreement with the Department for transmission Cash on Delivery articles. b. Amount specified for recovery from addressee in the case of any such postal article shall not exceed fifty thousand rupees (Rs. 50,000/-) and shall not include a fraction of rupee. c. Such articles do not contain coupons, tickets, certificates or introductions designed for the sale of goods on what is known as the Snowball System. d. In addition to postage, insurance fee wherever leviable, the sender of the postal article intended to be transmitted by post as Cash 55  Postal Financial Handbook Volume-II on Delivery article shall be required to pay the following additional fee on delivery of such postal article: Additional Fee Amount to be recovered from Schedule of fee addressee Up to Rs.5,000/- 2% of the amount recovered or Rs. 50/- whichever is more Above Rs.5,000/- Rs. 100/- + 1% of amount exceeding Rs. 5,000/- e. The above fee shall be exclusive of taxes and the taxes, if leviable, have to be paid extra as notified by the Central Government from time to time. f. Insurance of Cash on Delivery articles shall not be compulsory irrespective of amount of recovery from addressee. g. Amount, recovered from addressee on delivery of such article by post, shall be remitted to the sender through ePayment. 7. Direct Post Direct Post is the un-addressed component of Direct Mail, and would comprise of un-addressed postal articles like letters, cards, brochures, questionnaires, pamphlets, samples, promotional items like CDs/Pen Drives and Cassettes etc., coupons, posters, mailers or any other form of printed communication that is not prohibited by the Indian Post Office Act 1898 or Indian Post Office Rules 1933. A minimum quantity of 1000 pieces can be accepted under the ‗Direct Post‘. These will be accepted in bulk in designated offices and will not be posted in a letter box. In case of articles meant for delivery in other towns, Direct Post articles would be accepted in PIN Code wise bundles. The price for the Direct Post articles is as follows and is creditable to the Head of account: 1201-00-101-06-00-00. 56  Postal Financial Handbook Volume-II Per Article for 1st 20 grams Per article (for every additional 20 grams or Inter City part thereof) Price of 1 Local Direct Rs. 1.00 Post Rs. 1.50 Rs. 2.00 For both local and Article inter-city articles Where Direct Post articles are tendered in quantities of over 50000, a discount to the sender, or commission to the concerned advertising agency, of 5% would be admissible. 8. Media Post India Post offers a unique advertisement concept to help the Indian corporate and the Government organizations reach potential customers through Media Post. Media Post offers a range of advertising mediums such as Postal Stationery, Postal Premises etc.The tariff includes, Rate(per price) Advertis ement Minimum order Media Single Multi- space quantity Colour Colour (in Cm) Post Card 10 paise 20 paise 3*2.2 One million pieces for multi-colour Inland 15 paise 30 paise 9*2.5 advertisements Letter Card 0.5 million pieces for single colour Aerogram 20 paise 40 paise 4*5.5 advertisements me Envelopes - 30 paise 9*2.5 57  Postal Financial Handbook Volume-II Meghdoot - 200 paise 9*6.5 One Lakh pieces Post Card Money 10 paise - 2*4.25 1 million Order Forms Post Office 10 paise - 9*2.25 0.5 million savings pass books 9. Bill Mail service Communications in the nature of financial statements, bills, monthly account bills or any such other items of similar nature may be posted by a service provider to customers at least once in 90 days under this service. The Bill Mail Service does not include communication in the nature of letter mail or having personal communication or exclusive commercial publicity material. Inclusions (those permitted under Direct Post) are permitted at ₹ 0.25 per insertion. The minimum quantity of articles to be posted at a time is 5000. Rate of postage will be ₹ 3.00 for a weight not exceeding 50 grams and ₹ 2.00 for additional 50 grams or a fraction thereof. The customer is required to hand over Bill Mail, which is fully sorted pin code wise and bundled delivery post office wise at the identified Post Offices. There is no credit facility. Detailed rulings along with SOP and SAP are issued by Business Development Directorate and PA wing of the Postal Directorate. The revenue collections are classified under 1201-00-101- 09-00-00 and 1201-00-101-15-00-00 for PRC-Bill Mail service and PRC-National Bill mail service respectively. 10. Free Post Services "Free Post" is a product to offer special numerical codes to persons/organizations who may like to receive responses/orders without having to supply reply cards, labels or envelopers to their 58  Postal Financial Handbook Volume-II prospective customers. The prospective customers would be able to send their responses/orders (a) without a reply card/label/envelope having been supplied to them,(b) without having to pay any postage, and(c)by writing just the free Post Code, without any address. This, however, does not preclude the persons/organisations availing of Free Post facility, to supply reply card/label/envelope to its prospective clients. They may write their address or Free Post Code or both on such reply cards/labels/envelops. In case they write the Free Post code or both, i.e. address plus Free Post code, the article will be treated as a free post article. The various components of postal receipts under includes Registration and its renewal fee, Postage collection on free post articles and any other handling charges that Department may charge from time to time. Free Post services are normally available at Mail Business centres. The various components of revenue under Free post service includes, Postage realised in cash through mail business centre for free post services, Registration fee for free post services, Renewal fee for free post service, Handling charges for free post services. The various accounts under which the transactions are classified is given in Table-2. Table-2 Sl.No. Description 1 Postage realised in cash through mail business centre for free post services. 2 Registration fee for free post services. 3 Renewal fee for free post service. 4 Advance deposit for free post service. 5 Handling charges for free post services. 11. International mail services International mail products includes International letters, ( letters, Small packets, printed papers, Airmail postcard, Aerogramme, mail 59  Postal Financial Handbook Volume-II bag ), EMS/International speed post, International Air parcel, International Tracked packets, export of commercial items through postal channel for which separate tariff is prescribed. The postal receipts under these transactions are classified as in Table-3 Table-3 Sl.No Description PRC for international express mail 1 service (EMS) 2 PRC for international parcel 3 PRC for international letters (Registered) PRC for international app e-packet 4 service 12. Commission on e-Money Orders e-Money order is an order issued by the Post Office for the payment of a sum of money to the person whose name the money order is sent through the agency of the Post Office. Commission on e-Money orders issued from post offices is realised from remitters, at the rates prescribed in the Indian Post Office Rules, 1933. Detailed Rules on the subject are given in the Chapter II of the Postal Manual Volume- II. The eMO commission is credited to Head of Account 1201-00- 102-10-00-00. 12. Commission on IFS money order The service is operational with La Poste Group, France and UAE. The revenue thereon is credited to Head of Account 1201-00-102-07-00- 00. 13. Rent of Post Boxes and bags DOP provides service of renting post boxes and bags entitling the renters to receive delivery of postal articles received to their address in 60  Postal Financial Handbook Volume-II a post box or bag on payment such fees and on such terms and conditions as laid down in the Post office Guide. The fee so collected will be credited to Head of Account 1201-00-200-05-00-00 14. Commission on sale of Indian Postal orders Commission on Indian Postal orders sold at post offices is realized at the prescribed rate from the purchasers in addition to the face value of the orders sold. The total value and the total commission of each denomination of Indian Postal Orders sold during the month are shown separately in the e-list of Indian Postal Orders sold. The commission on sale of IPOs is credited to head of account 1201-00- 102-03-00-00. Detailed rules on the subject are given in Chapter V of Postal manual, Volume VI Part II. E-IPOs are also being sold through e-post office and officer in charge of e-post shall ensure that accounting of value& commission in the books of his office and no amount is lying unadjusted & un-accounted in his Daily accounts. 15. Greeting Post Greeting Post a product of India Post comprises of a card with envelop with pre-printed postage stamp upon the envelope. The envelope contains multi coloured embossed stamp (which is a miniature replica of the design that appears upon the card) of 5 cm x 4 cm x 3 cm of the denomination of Rs.5/- written on the stamp. The Greeting Card also has in built a round stamp in grey blue on the back of the card precisely on the flap. All the rules and regulations for the postage dues will be applicable to the Greeting Post. As per the current rules, Rs.5/- postage entitles the sender to send the article to any part of the country up to 20 grams. The same rule will be applicable for the Greeting Post also. Detailed Rules are available in the SOP issued by Business Development Directorate & Marketing Division and the revenue collected on it will be classified to Head of Account PRC-Greeting Post 1201-00-101-04-00-00. 61  Postal Financial Handbook Volume-II 16. Sale of Postage stamps Definitive stamps are used for day - to - day postal mailing purposes and are available in various ascending denominations from 25 paise onwards at all post offices. Definitive stamps include special definitive stamps. Sale of postage stamps is credited to Postal receipts Head 1201-00-101-10-01-00. Booking of postal articles against pre- affixed postage stamps is taken as debit sale of postage stamps to bring & depict the revenue under product wise. 17. Sale of service stamps India Service Postage Stamps are sold in all post offices and such sales are credited as postal receipts under Head of account 1201-00- 101-11-01-00. Booking of postal articles against pre-affixed service stamps is taken as debit sale of service stamps to bring & depict the revenue under product wise. 18. PRC for print to post service Print to Post is product of India Post that offers total solutions to the businesses covering printing services, mail room services, distribution services and bill collection services. Print to Post service, covers one- stop-shop service that combines printing, inserting, sealing, franking, mailing, distribution and collection of the bills. Once printed, the bills and other communication will be sent by letter post or Speed Post, as per the requirements of the customer. The entire communication chain becomes easy and integrated, through Print to Post services. The target sector includes Government, Banking, and Insurance, Utilities, Telecom and other organizations. The revenue collections under this activity are credited to Postal receipts Head of account 1201-00-800- 01-13-00. Detailed Rulings and procedure is available in the Standard Operating and accounting procedure issued by Business Development Directorate & marketing division vide letter No.16-02/2010.BD&MD dated 26th April 2011. 19. Commission on field postal orders Field Postal Orders available at Army Post offices for sale which is a convenient, safe and economical, remittance facility available to 62  Postal Financial Handbook Volume-II defence personnel for which DOP charges certain amount of commission which is classified under commission on field postal order credited to Head of account 1201-00-102-05-00-00. 20. Retail post Through 'Retail Post' Department offers convenience to the general public by making third party products and services available in their vicinity through select Post Offices. Retail Post leverages the vast network of more than 150,000 Post Offices across the country. Under Retail Post, a range of services are offered including the collection of electricity bills, collection of taxes, collection of other bills and fee for the Government etc. Further, under Retail Post, the Post Office sells application forms. The payment to the customer will be done through e-Payment according to the biller id. The Post Office network is used to sell third party products and services like sale of application forms of various educational institutions and recruiting agencies, sale of Railway Reservation Tickets, sale of Rakhi envelopes, address verification service etc. Post Offices are being transformed into a one stop shop to provide a range of utility services to the customers in association with third partner. Thus PO performs various businesses for which it earns Revenue/commission. 21. Media Post India Post offers a unique advertisement concept to help the Indian corporate and the Government organizations reach potential customers through Media Post. No other medium can match the sheer expanse of India Post in terms of volume and reach. Media Post offers a range of advertising mediums such as Postal Stationery, Postal Premises etc. Detailed rulings on the subject is available in Standard Procedure issued by Business Development Directorate and revenue earned will be classified as Postal Receipt under Head of account 1201-00-800- 11-00-00 Media post and any revenue towards printing component is taken to 1201-00-800-11-01-00. 63  Postal Financial Handbook Volume-II 22. Philately The sale value of philately various products is classified to Postal Receipts under various Head of accounts as enumerated in Rule 18 of Postal FHB Volume –II. The e-post office ensures proper booking of revenue of sales through portal and nodal office designated for accounting e-commerce shall ensure correct accounting of sales happened through e-commerce portal. 23. e-Post services Through ePost, customers can send their messages to any address in India with a combination of electronic transmission and physical delivery through a network of Post Offices. e-Post sends messages as a soft copy through internet and at the destination it will be delivered to the addressee in the form of hard copy. e-Post can also be availed by the corporate customers, by having a business agreement with India Post. Corporate customers will get special e-POST rates and other value additions. Detailed rulings are available in Standard operating procedure issued by Business Development Directorate New Delhi. The revenue under this service is credited to Head of account 1201-00-101-12-01-00. 24. National Bill Mail service National bill mail service will accept bills/financial statements or other such items of similar nature fulfilling the conditions for Bill Mail Service, fully prepaid with postage as applicable for Bill Mail service at identified post office / Business post centres etc. for delivery within a circumscribed area like one city or one district anywhere in the country. Bills can be received for delivery in multiple destinations. National bill mail service will be received, pre-sorted PIN code wise and pre-bundled delivery post office wise in respect of each destination. Each article will be pre-paid and should contain the superscription "Bill Mail Service". PIN code wise sorted and bundled Bill Mail Service article, as above will be packaged destination wise by the sender / mailer or by the Business Post Centre (in which case 64  Postal Financial Handbook Volume-II this will be done on a suitable extra charge). Each such package will contain only the Bill mail article meant for delivery in one city or one district. There can be more than one package for a destination. Each packet should not exceed the maximum weight limit prescribed example for dispatch as Speed Post / EPP, the maximum weight limit per packet is 35 kgs. The securely closed package (s) for delivery in another station will be dispatched to the destination station as EPP / Speed Post / Registered Parcel etc. depending upon the choice of the customer. The postage collections on this service are credited to 1201- 00-101-15-00-00. 25. Sale of Central Recruitment Fee stamps Discontinued vide OM No.6-4/2006-PO (Part) dated 23-01-2015. 26. Revenue from Common Service Centre DOP has entered into a tie up with Common service Centre-special purpose Vehicle, e-Governance Service in India Limited for delivery of Citizen centric services from post offices using Digital Sewa portal of CSC. Detailed operating procedure is available in the SOP issued from Rural Business Division and Standard accounting procedure issued by PA wing of Postal Directorate. Commission earned under this service is credited to Head of Account 1201-00-800-63-00-00. 27. Forfeited Money orders The unpaid balance eMOs relating to a particular financial year is kept open in the books for three financial years and the balance i.e., the excess of actual receipts over payments, under this head will lapse to Government at the close of the third financial year and be transferred to the revenue head ―forfeited Money Orders‖. This does not, however, prevent subsequent payment of such money orders, should the claims in respect of them is established. It is necessary to maintain eMO issue unpaid data to enable transfer of such data centrally by Nodal PAO and also data of eMOs stands transferred to revenue as forfeited for future reference. The forfeited eMOs is credited to Head of account 1201-00- 800-23-00-00. 65  Postal Financial Handbook Volume-II 28. Forfeited Indian Postal Orders In case of unclaimed IPOs, received at PAOs are kept & preserved for a period of twelve months , following the month of issue and thereafter action is taken to transfer such amount to postal receipts to 1201-00- 800-24-00-00. 29. Customs Duty-Postal fee On receipt of every foreign parcel and article of letter mail, the office of foreign exchange is required to arrange with the Custom Department to have the customs duty assessed on all parcels and articles of letter mail on which customs duty is payable. The duty so assessed is noted on the parcel receipts and assessment memos for recovery from the addresses along with the departmental dues, if any. The duty includes postal fee at prescribed rate of Rs.100/- (parcel and EMS) or Rs. 30/- (small packet) , as the case may be which need to be accounted under Head of Account 120100101010100. The customs duty is accounted under Head of Account 003700800120000. 30. Commission on Aadhar services UIDAI is leveraging the national network of the Department of Posts to provide Aadhaar and the accompany authentication services to all residents. The DOP provides such services like updation, new enrolment, etc. and gets the service charges credited under postal receipts head of account: 1201-00-200-22-01-00 Other Biometric/Demography Updation 1200-00-200-22-02-00 Aadhar Printout Colour 1200-00-200-22-03-00 Aadhar Printout black and white 1200-00-200-23-01-00 New Aadhar Enrolment 1201-00-200-23-02-00 Mandatory Biometric Updation of Children 66  Postal Financial Handbook Volume-II 31. Commission on sale of Railway Tickets (PRRS) In order to provide Railway Tickets at the doorstep of the public, Railway Reservation Tickets of all classes is booked at select Post Offices. To provide Railway tickets through convenient locations, Railway reservation tickets for all classes are being sold at selected Post Offices in association with the Ministry of Railways (MOR).The service is being provided in those areas where there is no Rail head/Railway counters. The service is presently made available at 312 Post Offices across India especially in rural and semi-rural areas. Commission on sale of Railway tickets is credited to 1201-00-108-00- 00-00. 32. Revenue from management of SB accounts and certificates On account of its widespread organization, the Department of Posts is utilized by other Departments to perform multifarious services which are not strictly speaking included in its ordinary functions. For instance, Saving Bank and cash Certificate (discharge) with a large number of branches is managed by the Post Office etc. The Department is remunerated for Management of the Post Office Savings Bank and Discharge of Post Office Certificates. The remuneration is classified under Head of account 1201-00-200-01-00-00 and 1201-00-200-02-00-00 respectively. The receipts on account of Maintenance, revival & service charges in r/o silent account are credited to Head of account 1201-00-200-03-00-00. The National Savings Certificates ( VIII issue) account and Kisan Vikas Patra Account, which are introduced effective from 12.12.2019 are brought under Savings bank category for calculation of remuneration. 33. Recovery on PLI & RPLI Business Till Financial Year 2004-05, the working expenses in the form of Direct cost taken from the Department of Posts through appropriation of allotted funds, were debited to POLIF &RPOLIF and the credited back to the Department and the flat rate 67  Postal Financial Handbook Volume-II remuneration used to be paid to the department on the basis of calculations made by DPLI and concurred by Internal Finance Wing at a flat rate per active policy for PLI and RPLI in a particular year. The calculation of FRR is based on the formula(e) recommended by the ―Patankar Committee‖ constituted by the Ministry of Finance for recommendations for remuneration for SB&CC works as well as for PLI. The recommendations and the formula (e) were accepted by the both, Ministry of Finance and Department of Posts. This formula continues to be the accepted method of calculation of FRR for PLI & RPLI. In 2011, this formula was revised with FRR ( Fixed Rate of Return) as 4% and 12% of the premium income for PLI and RPLI respectively+ direct costs as per the actual and the same formula is continuing from 2011-12 till date. The amount is taken as recovery; deduct 3201 working expenses from existing Post Offices done centrally at PA wing of the Postal Directorate. (F. No 4-2/2004-LI dated 26.04.2011 from Directorate of Postal Life Insurance) 34. Revenue from DOP E-Payments solutions The Post office performs various businesses for which it earns Revenue/Commission using e-payment solutions. e-Payment is a smart option for businesses and organizations to collect their bills or other payments through Post Office network. When businesses require collection of bills and other payments from customers across the country, Post Office offers them a simple and convenient solution in the form of e-Payment. e-Payment is a many-to-one solution which allows collection of money (telephone bills, electricity bills, examination fee, taxes, university fee, school fee etc.) on behalf of any organization. The collection is consolidated electronically using applicable application and payment is made centrally through Cheque/ECS from a specified Post Office of biller‘s choice. The information and MIS regarding the payment can be had by the biller online. In majority of the cases commission is recovered at source either from Bill at source or upon raising bills against Client. 68  Postal Financial Handbook Volume-II Postmasters shall ensure that the bills are raised periodically and commission is obtained and accounted for. Some of these services (list not exhaustive) along with Head of account are listed below. Sl.No Description Head of Account Commission/remuneration for sale of 1 tickets for road transport corporation e-bills,( BSNL, Airtel, Education ,Finance, RTO, Telecom , Electricity, 2 Water supply , Property tax, Income tax departments etc. Commission on collection of bills of 3 M/S Mobi link 35. Sale of Revenue Stamps Revenue stamps and other non-Judicial stamp papers are obtained from respective State Treasury and sold across Post offices and difference of cost price and sale price is taken to Postal Receipts under the head commission on sale of Revenue stamps 1201-00-200-12-00- 00. 36. Sale of sovereign Gold Bonds Sovereign Gold Bond (SGBs) is Government securities which are denominated in grams of gold. They are, in fact, issued as a substitute for holding physical gold. Here investors have to pay the issue price in cash and the bonds will be redeemed in cash on maturity. The bond is issued by the RBI on behalf of the Government of India. The transactions under this business will be done in head Post Offices as per the operating procedure issued by Business Development Directorate vide Letter No.F.No-36-36/2015 dated 4-11-2015 read with PA wing postal Directorate accounts procedure vide Letter PA wing No 6-4/2015-16-PA( TECH) 1246to 47 dated 1-3-2017. The commission at 1% collected at Nodal office Mumbai GPO is credited 69  Postal Financial Handbook Volume-II to 1201-00-800-60-00-00 commission of DOP for sale of sovereign Gold Bond. 37. Postage realised for mail business service for e-iod E-Intimation of Delivery (e-IOD) is a value added service, which provides electronic information about delivery of articles through e- mail, Department‘s web site or electronic web based access to the senders. Delivery information of e-IOD articles would be uploaded by delivery post offices on to the central server, and an e-mail would be generated to the mail box of the sender at the e-mail address provided by the senders at the time of registration. The senders could also be provided a limited access to e-IOD server to download the delivery information in respect of articles sent by them. If the customers need a paper-based proof of delivery, they can use the Acknowledgement Due (for registered articles) or PoD (for Speed Post and BP) till other paper based proof of delivery services is devised. The e-IOD service was offered initially with Bill Mail Service, and gradually with other services offered by the Department of Posts. Conditions for offering the e-IOD service (e.g. the minimum no. of articles to be tendered, manner and place of tendering them etc.) may differ for different products/services, and would be laid down from time to time by Business Development Directorate Delhi. The revenue collected under this service is credited to 1201-00-101-14-00- 00. 38. Interchange fee for interoperable ATM transactions For each settled acquirer financial and non-financial transactions DOP receives applicable Interchange fee and fee is credited centrally at Nodal office to the Head of Account 1201-00-200-16-01-00. 39. Fees from contractors DOP will charge late fee from the successful contractor in case if he fails to pay the prescribed Performance Guarantee and such late fee (0.1% of the performance guarantee amount) is credited to Postal Receipt 1201-00-800-42-14-00. 70  Postal Financial Handbook Volume-II 40. Other Receipts-other items. The DOP earns Miscellaneous Revenue credited to Major Head 1201 Postal Receipts under the following details of activity. The corresponding Heads of accounts is noted against each. Sl.No Description 1 Rent & taxes 2 Service charges recovered from officials occupying free and rented quarters in Government buildings. 3 Rent recovered from officers occupying a portion of private building rented for office cum residential purposes. & rent of buildings also. 4 Recoveries from mail motor contractors for the privilege of carrying mails. 5 Examination fee etc. 6 Fees for communication of marks to candidates in respect of recruitment examination conducted by the department. 7 Sale of publications & blank forms 8 Fees for sale of posts publication on loan to examining viz. 1/3rd of the cost of the books where refund of 2/3 of the cost is granted otherwise the whole cost. 9 Sale proceeds of VPMO forms 10 Contributions for leave salary & pension benefits 11 Contribution & recoveries towards pension and other retirement benefits 12 Sale proceeds of identity cards & plastic covers 13 Recoveries on account of lost damages on insured articles 14 Recoveries on account of mail robberies 15 Proceeds from sale of waste paper dead stock etc. 71  Postal Financial Handbook Volume-II 16 Special recoveries from private individuals etc. On account of experimental offices. 17 Sums found excess in counters/treasuries/letter boxes 18 Sale proceeds of post office compound products. 19 Excess credit or short charge on a/c of Indian postal orders. 20 Short payments on a/c of saving bank money orders and cash certificate transactions. 21 Miscellaneous sums paid into post office by railway mail service officers. 22 Recoveries on account of penal interest charged on the outstanding LTC/TA advances. 23 Unpaid amounts on the closure of saving bank accounts. 24 Credits for the cost of making goods the damage done by the hostile tribe‘s men to the postal assets of the postal department. 25 Recoveries on account of wards and recoveries on a/c of travelling allowances for medical examination for postal life insurance in previous years. 26 Amount at credit of a saving bank depositor drawn as per audit office instructions but not paid for want of information about the whereabouts of the depositor. 27 Share due to government on a/c of fee received by government servants for work done for private bodies. 28 Fee recovered from a government servant for supplying copy of service book on his quitting service. 29 Fee for the issue of a certificate of discharge for PO certificate. 72  Postal Financial Handbook Volume-II 30 Excess sale proceeds of depreciated value of assets abandoned /dismantled /sold /replaced /reconstructed. 31 Fee for the application for registration of a second nomination or of any variation in nomination or cancellation thereof. 32 Amount realised for issue of post office identity cards 33 Excess credit or short debit on a/c of custom duty on inward foreign mail articles as well as outward prepaid parcels. 34 Remuneration for workers wage account for MGNREGA 35 Commission collected in case of old age pension paid , received from State Governments 36 Commission received for payment of wages to NERGA workers 37 Commission/upfront charges under new pension system 38 Income/DOP share on a/c of PMJJBY 39 Share of DOP on account of Pradhan Mantri suraksha Bima Yojana received from National Ins Corporation 41 Handling charges of DOP received from PFRDA and incentive payable to staff entrusted with the work of APY 42 Gain by exchange on account of international electronic money order 43 Interest on delayed reimbursement of DOP dues recd. From WUFSI Registration fee for cable TV operators & 44 registrants. 45 Fee for verification of addresses 73  Postal Financial Handbook Volume-II Retail post charges payable to the department 46 from sale of parcel boxes and envelopes on sale or return Commission for collection of premia on behalf of 47 LIC. 41. E-commerce portal The primary objective of the India Post e-Commerce Portal is to maximize the public access of the postal department range of products and services and enhancing the quality of services at any location in the country. This portal is to encourage rural entrepreneurship and will connect the entire country through this platform and also to strengthen the rural economy with the digital and physical connectivity. Detail Rules on operating and accounting procedure is issued by parcel Directorate New Delhi. The following are the general services provided under the e- Commerce Portal:  Sell Products through e-Commerce Portal: It is proposed that the India Post e-Commerce Portal will provide an e-marketplace to all sellers, especially rural artisans, Self Help Groups (SHGs) and women entrepreneurs. Besides, the state and central public sector organizations and self-governing bodies will also be able to sell products to the buyers across the country using India Post Portal.  Purchased Products Delivery: The products that are purchased through the India Post e-commerce portal will be shipped through the postal department‘s Speed Post service and delivered within the stipulated time.  Return of Items: This online marketplace would also have a policy under which customers can return their purchased products as quoted by the Department of Posts.  Delivery Charges: Parcel directorate will decide on the rates of the parcel and other related issues. 74  Postal Financial Handbook Volume-II Under e-commerce activities specific revenue includes Market Place Commission and Fixed Closing charges, which need to be classified to head of account 1201-00-200-24-01-00 and 1201-00-200-24-02-00 respectively. The officer in charge of the Nodal Post office identified shall ensure the correctness of booking such revenue under proper head of account in the daily transaction of the day. 42. Magazine post Magazine post is designed as a new product by Business Development Directorate for booking & delivery of the magazines in the country which will have additional features of tracking facilities and SMS alerts in respect of delivery of magazines by India post. The magazines will be posted at paper sorting office at identified locations like Delhi, Ahmedabad, Bangalore, Chennai, Hyderabad, Kolkata, Guwahati, Lucknow, and Bhopal. Delivery will be address specific and the provision of BNPL and Advance payment facility is extended to Magazine post. No volume discount under BNPL scheme or rebate under the scheme of advance payment is admissible under Magazine post. The magazine post revenue is credited to Head of account 1201- 00-001-33-00-00. Detailed standard operating and accounting procedure is available in F.No BD/2/2021-BDMD-DOP dated 17th Feb 2022. The rates at which Magazines will be booked are as under: For every additional Description Upto 20 grams 100 grams or part thereof For magazines to be delivered outside the Ra 12/- Rs 3/- municipal area of the posting locations For magazines to be delivered within the Rs 8/- Rs 3/- municipal area of the posting locations 75  Postal Financial Handbook Volume-II Above rates are inclusive of GST at 18%. 43. Commission on account of IMT Transactions of WUMT Money Transfer Service Scheme is a quick and easy way of transferring personal remittances from abroad to beneficiaries in India. Only inward personal remittances into India such as remittances towards family maintenance and remittances favouring foreign tourists visiting India are permissible. No outward remittance from India is permissible under MTSS. As a result of the collaboration of the Department of Posts, Government of India with the Western Union Financial Services, a state of the art International Money transfer Service is available through the Post Offices in India, which enables instantaneous remittance of money from around various countries and territories to India. The recipients can in fact collect the money in minutes after the sender has made the remittance. The service is targeted to particularly fulfil the needs of NRI dependent families in India, visiting International tourists and foreign students studying in India. Detailed operating cum accounting procedure is available in Postal accounts Manual Vol-I and related orders issued by Customer Service Centre Postal Directorate from time to time. The commission, being adjusted centrally is credited to Head of account 1201-00-800-55-01-00. 76