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Inviting Comments on the Draft Draft Business Processes on GST registration, GST refunds and GST payments by 31st October, 2015
October, 12th 2015
 Government oflndia
                                                                                       Ministry of Finance
                                                                               Department of Economic Affairs
                                                                               North Block,New Delhi·] 110001
                                                                                    Tel :+91·c 11-23093183
                                                                                    Fax:+91·] 11·]    23093133

                 D.·Z.No.4(21)· B(SD)/2015                                       Datcd:8th October,2015


                       The Second batch of Supplementary Demands for Grants for 2015-16 is to ,
                 presented to Parliament in the ensuing Winter Session likely to commence     ,Z,
                 November/December, 201 5.

                 2.      The following types of Supplementary Demands may only be considered for inclusion
                 in this batch:

                      (a)   Cases where advances from the Contingency Fund       of India have been granted,
                            which are required to be recouped to the fund;

                      (b) Payments against court decree which cannot be postponed;
                      (c) Additional funds immediately required which can be met                           by
                            re-appropriation of savings in the grant but require prior approval of Parliament
                            under the New Service/lriew Instrument of Service Rules. In all cases where the
                            savings ate available within the same section (Revenue/Capital and
                            ChargedA/oted) of the grant, only token supplementary should be proposed. In
                            cases where the savings are available in the Revenue/Capitai section or
                            chargedlvoted section and the expenditure is to be incurred in another section
                            (Revenue/Capital or ChargedNoted), full requirement may be proposed as a
                            technical supplementary. It may be noted that the savings, against which the full
                            amount is proposed in a different section , will be committed for surrender and
                            will not be available for re-appropriation; and
                      (d)   Cases where Ministry of Finance has specifically advised moving of
                            Supplementary Demand in the Winter Session.

                 3' All other cases may be held back for the third and final batch         of Supplementary
                 Demands for Grants for the current year due in the Budget session.

                 4' The Public Accounts Committee had commended adversely on cases where
                 Ministries/Departments obtained supplementary grants in earlier
                                                                                       y.u.. but the final
                 expenditure was less than or in excess of the app.oued grant.
                                                                               In order to avoid recurrence
                 of such lapses in future, steps/measuter *uy- be takeri for better fiscal and
                 management as per this Ministry's O.M. No. 7(1)E. Coord./2014
                 instructions on incidence of unauthorized .L-app.opriation
                                                                                of budget issued by this
                 Ministry's o.M. No. F.7(7)-B(SD)/2013 dated 7tf,ianuary 20t4, *uy
                                                                                       6'," rigidly followed.

Attention is also drawn to the Department of Expenditure's O.M. No. 12/21/E.Coord/ 2015
dated 17th July, 2015 regarding Excess Expenditure over Voted Grants, wherein, it has been
brought to the notice of all Ministries/ Departments that the Public Accounts Committee
(PAC) had expressed its displeasure over the tepid approach of the defaulter
Ministries/Departments particularly for bad planning, lack of foresight and ineffective
monitoring on the part of budget controlling authorities while preparing both budget
estimates as well as Supplementary Demands for Grants. The Committee, therefore,
reiterate the need for scrupulous scrutiny of the budget proposal both at the time of
preparation of Demands for Grants and Supplementary Demands for Grants, rigorous
monitoring of the pace of expenditure and strict compliance of General Financial Rules
to eliminate the possibility of excess expenditure, under spending, wrongful
appropriation, etc. In the light of the Observations of PAC, all the
Ministries/Departments may take all measures, including use of electronic systems, to
ensure proper planning and monitoring of expenditure vis-à-vis voted grants so the
pitfalls in expenditure are avoided.
5. Budget controlling Authority/FAs of concerned Ministries/Departments may, therefore, ensure that the proposals are made on the basis of thorough objective and realistic assessment of additional requirement of funds in each case that is proposed for inclusion in Second batch of Supplementary Demands for Grants for 2015-16. 6. The proposals along with the draft statement justifying Supplementary Demands to be included in the ensuing batch and appropriate background notes may be forwarded to Budget Division in the prescribed form by 30th October, 2015, after which date, proposals may not be entertained. Cases which are required to be reported to Parliament in terms of the guidelines circulated with the Ministry's O. M. No.F.1(23)-B(AC)/2005 dated 25th May 2006 may also be furnished to Budget Division in a summarized form by the same date. 7. If there is no proposal for Supplementary Demands for Grants in this batch, a nil report is also specifically requested. 8. The proposals in complete form (3 copies) may please be furnished by the due date to Shri K. Vasudevan, Deputy Director (Budget), Ministry of Finance, Department of Economic Affairs, Room No. 237, North Block, New Delhi. With regards, Yours sincerely, Sd/- Encls: As above (Prashant Goyal) To All Financial Advisers. No.7(1)/E.Coord.l2014 Government of India Ministry of Finance Department of Expenditure *********** ~ _/~ North Block, New Delhi,1-'r' October, 2014 OFFICE MEMORANDUM Subject: Expenditure Management - Economy Measures and Rationalisation of Expenditure. Ministry of Finance, Department of Expenditure has been '" issuing austerity instructions from time to time with a view to containing non-developmental expenditure and releasing of additional resources for priority schemes. The last set of instructions was issued on is" September 2013 after passing of the Union Budget. Such measures are intended at promoting fiscal discipline, without restricting the operational efficiency of the Government. In the context of the current fiscal situation, there is a need to continue to rationalise expenditure and optimize available resources. With this objective, the following measures for fiscal prudence and economy will come into immediate effect:- 2.1 Cut in Non-Plan expenditure: For the year 2014-15, every Ministry / Department shall effect a mandatory 10% cut in non-Plan expenditure excluding interest payment, repayment of debt, Defence capital, salaries, pension and Finance Commission grants to the States. No re-appropriation of funds to augment the Non-Plan heads of expenditure on which cuts have been imposed shall be allowed during the current fiscal year. 2.2 Seminars and Conferences: (i) Utmost economy shall be observed in organizing conferences/ Seminars/workshops. Only such conferences, workshops, seminars, etc. which are absolutely essential, should be held wherein also a 10% cut on budgetary allocations (whether Plan or Non-Plan) shall be effected. (ii) Holding of exhibitions/fairs/seminars/conferences abroad is strongly discouraged except in the case of exhibitions for trade promotion. (iii) There will be a ban on holding of meetings and conferences at five star hotels except in case of bilateral/multilateral official engagements to be held at the level of Minister-in-Charge or Administrative Secretary, with foreign Governments or international bodies of which India is a Member. The Administrative Secretaries are advised to exercise utmost discretion in holding such meetings in 5-Star hotels keeping in mind the need to observe utmost economy in expenditure. 2.3 Purchase of vehicles: Purchase of new vehicles to meet the operational requirement of Defence Forces, Central Paramilitary Forces & security related organizations are permitted. Ban on purchase of other vehicles (including staff cars) will continue except against condemnation. 2.4 Domestic and International Travel: (i) Travel expenditure {both Domestic Travel Expenses (DTE) and Foreign Travel Expenses(FTE)} should be regulated so as to ensure that each Ministry remains within the allocated budget for the same after taking into account the mandatory 10% cut under DTE/FTE (Plan as well as Non-Plan). Re-appropriation! augmentation proposals on this account would not be approved. (ii) While officers are entitled to vanous classes of air travel depending on seniority, utmost economy would need to be observed while exercising the choice keeping the limitations of budget in mind. However, there would be no bookings in First Class." (iii) Facility of Video Conferencing may be used effectively. All extant instructions on foreign travel may be scrupulously followed. (iv) In all cases of air travel the lowest air fare tickets available for entitled class are to be purchased! procured. No companion free ticket on domestic/ international travel is to be availed of. 2.5 Creation of Posts (i) There will be a ban on creation of Plan and Non-Plan posts. (ii) Posts that have remained vacant for more than a year are not to be revived except under very rare and unavoidable circumstances and after seeking clearance of Department of Expenditure. 3. Observance of discipline in fiscal transfers to States, Public Sector Undertakings and Autonomous Bodies at Central/ State/Local level: 3.1 Release of Grant-in-aid shall be strictly as per provisions contained in GFRs and in Department of Expenditure's OM No.7(1)/E.Coord/2012 dated 14.ll.2012. 3.2 Ministries/Departments shall not transfer funds under any Plan schemes in relaxation of conditions attached to such transfers (such as matching funding). 3.3 The State Governments are required to furnish monthly returns of Plan expenditure - Central, Centrally Sponsored or State Plan - to respective Ministries/Departments along with a report on amounts ouistanding in their Public Account in respect of Central and Centrally Sponsored Schemes. This requirement may be scrupulously enforced. 3.4 The Chief Controller of Accounts must ensure compliance with the above as part ofpre-payment scrutiny. 4. Balanced Pace of Expenditure: 4.1 As per extant instructions, not more than one-third (33%) of the Budget Estimates may be spent in the last quarter of the financial year. Besides, the stipulation that during the month of March the expenditure should be limited to 15% of the Budget Estimates is reiterated. It may be emphasized here that the restriction of 33% and 15% expenditure ceiling is to be enforced both scheme-wise as well as for the Demands for Grant as a whole, subject to RE ceilings. Ministries/ Departments which are covered by the Monthly Expenditure Plan (MEP) may ensure that the MEP is followed strictly. 4.2 It is also considered desirable that in the last month of the year payments may be made- only for the goods and services actually procured and for reimbursement of expenditure already incurred. Hence, no amount should be released in advance (in the last month) with the exception of the following: (i) Advance payments to contractors under terms of duly executed contracts so that Government would not renege on its legal or contractual obligations. (ii) Any loans or advances to Government servants etc. or private individuals as a measure of relief and rehabilitation as per service conditions or on compassionate grounds. (iii) Any other exceptional case with the approval of the Financial Advisor. However, a list of such cases may be sent by the FA to the Department of Expenditure by so" April of the following year for information. 4.3 Rush of expenditure on procurement should be avoided during the last quarter of the fiscal year and in particular the last month of the year so as to ensure that all procedures are complied with and there is no infructuous or wasteful expenditure. FAs are advised to specially monitor this aspect during their reviews. 5. No fresh financial commitments should be made on items which are not provided for in the budget approved by the Parliament. 6. These instructions would also be applicable to autonomous bodies funded by Government of India. 7. Compliance Secretaries of the Ministries / Departments, being the Chief Accounting Authorities as per Rule 64 of GFR, shall be fully charged with the responsibility of ensuring compliance of the measures outlined above. Financial Advisors shall assist the respective Departments in securing compliance with these measures and also submit an overall report to the Minister-in-Charge and to the Ministry of Finance on a quarterly basis regarding various actions taken on these measures / guidelines. - (Ratan P. Watal) Secretary(Expenditure) All Secretaries to the Government of India Copy to: 1. Cabinet Secretary 2. Principal Secretary to the Prime Minister 3. Secretary, Planning Commission 4. All the Financial Advisors
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