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E-Bill System | End-to-End Electronic Processing through PFMS

E-Bill System | End-to-End Electronic Processing through PFMS

📋 E-Bill System Implementation

End-to-End Electronic Processing of Claim and Bill through PFMS

Office Memorandum - 15 December 2025

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Office Memorandum - General Instructions

Reference: TA-2-17002(01)/17/2020-TA-II/(e-4426)/452
Ministry: Ministry of Finance
Department: Department of Expenditure
Office: Controller General of Accounts (TA-II Section)

📌 Subject Matter

General instructions for introduction of End-to-End electronic processing of claim and bill through PFMS (Public Financial Management System).

Overview of E-Bill System

  • E-Bill system introduced in selected PAOs (Pay and Accounts Office) on pilot basis in 2022
  • Comprehensive Standard Operating Procedure (SOP) issued on 1st February 2022
  • SOP Version 2.0 updated on 12th April 2023
  • Implementation across various PAOs in Civil Ministries/Departments
  • Universalization of e-Bill system with updated claim-cum-bill forms

🔄 Key Features of E-Bill Module

No Change in Procedures: There is no change in the existing payment, accounting, and reconciliation procedures for bills processed through the e-Bill module. However, all processes shall be carried out based on electronic records:

  • Electronic claims (e-claims)
  • Digitally uploaded supporting documents
  • Electronic sanctions (e-sanctions)
  • Electronic bills (e-Bills)
  • Elimination of physical document requirement

📋 Implementation Schedule

The implementation of various claim-cum-bill forms (RPR forms) under the e-Bill system is scheduled in phases:

Implementation Period RPR Forms & Description
January 2026 • RPR-13: Pay Bill
• RPR-49: E-bill for purchase through GeM
• RPR-33: Claim-cum-Bill for Refund of Revenue
• RPR-34: Grant-in-aid/Subsidy/Contribution/Investment/Loans and Advances Bill
• RPR-46: Claim-cum-Bill for Refund of Lapsed Deposit
• RPR-51: Bill for withdrawal from Contingency Fund of India
April 2026 • RPR-37: Claim-cum-Bill for Short term advance (TA-Tour, TA-Transfer, LTC, Medical, Others)
• RPR-48: Other Personal Claims (Newspaper/Leave Encashment/Conveyance Allowance/Telephone Charges/Others)
July 2026 • RPR-14(A/B/C): TA claim-cum-bill for Tour/Transfer/LTC
• RPR-23: Medical Charges claim-cum-reimbursement bill (CGHS, CS(MA))
• RPR-29: Contingent Bill/Adjustment of Advance/Advance Contingent/Imprest
October 2026 • RPR-36: Claim-cum-bill for House Building Advance/Computer Advance
• RPR-44: Claim-cum-bill for CGEGIS accumulation
• RPR-45: Claim-cum-Bill for GIS accumulation (AIS officers)
• RPR-13B: NPS NIL Bill
January 2027 • RPR-42: Claim-cum-Bill for withdrawal of Final Payment/advance from GPF/CPF or DLIS payment
• RPR-50: Bill for payment of retirement benefits (Commuted Pension, Gratuity, Leave Encashment)

❗ Important for Government Employees

  • Bills will be processed electronically from January 2026 onwards
  • No physical documents will be required
  • All procedures remain the same - only the mode changes to digital
  • DDOs and PAOs must ensure compliance with new e-Bill procedures
  • All Ministries/Departments to inform their personnel about this change

This memorandum is issued with the approval of Controller General of Accounts (CGA)

Samya Bhushan

Assistant Controller General of Accounts (TA)

Distribution & Information:

Issued to:

Principal CCAs/CCAs/CAs(IC) of all Ministries/Departments

Copy for Information to:

  1. Additional CGA (PFMS)
  2. Additional CGA (CVO)
  3. Additional CGA (A&FR)
  4. Joint CGA (GIFMIS)
  5. Joint CGA (AR&PR)
  6. Senior AO (ITD) - with request to upload OM in CGA website

💡 What This Means for Government Employees

Phased Implementation: The e-Bill system will be rolled out in phases starting January 2026. Different types of bills will be brought under the electronic system at different times.

Digital First Approach: Claims and bills must be processed digitally. Organizations need to be equipped with proper digital infrastructure and training.

No Procedural Changes: The fundamental procedures for claiming bills, providing sanctions, and making payments remain unchanged. Only the medium shifts from paper to digital.

DDO & PAO Coordination: Drawing and Disbursing Officers (DDOs) and Pay and Accounts Officers (PAOs) need to be well-informed and trained for seamless implementation.

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