GIFMIS: New DDO Level Document Uploading & Remarks Facility
Streamlined Bill Processing in Public Financial Management System (PFMS)
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Get the official Office Memorandum and User Manual directly from CGA portal
📑 Quick Navigation
📌 Overview & Key Objectives
The Ministry of Finance, Department of Expenditure, has introduced a significant enhancement to the Public Financial Management System (PFMS) through the GIFMIS (Government Integrated Financial Management Information System) vertical. This new functionality empowers Drawing and Disbursing Officers (DDO) with the ability to upload supporting documents and enter remarks directly at the bill generation stage.
🎯 Primary Objective
To streamline and accelerate bill processing by eliminating the need for bills to be returned to PD Maker for missing documentation, thereby reducing back-and-forth communication and improving operational efficiency.
Why This Enhancement Matters?
- Reduced Processing Time: Bills no longer need to be returned for missing documents
- Improved Transparency: DDO users can provide clarifying remarks for better document audit trail
- Enhanced Accuracy: Address document gaps before bill submission to PAO
- Better Record Keeping: Maintain clear documentation through integrated remarks system
- Operational Efficiency: Single workflow for document upload and remark entry
✨ New Functionality Features
The GIFMIS enhancement is applicable to both E-bill and Non-E-bill (physical) modes of bill processing in PFMS. The functionality offers the following features:
💡 Optional & Flexible Nature
The document upload and remarks entry functionality is completely optional. DDO users have the flexibility to either upload documents, enter remarks, both, or neither based on bill requirements. The bill generation process is not dependent on these fields being completed.
Available Modes & Functions
| Bill Processing Mode | Functionality Available | Status |
|---|---|---|
| E-Bill (Online) | Document Upload + Remarks Entry | Active |
| Non-E-Bill (Physical) | Document Upload + Remarks Entry | Active |
| Bill Returned from PAO | Re-upload Documents + New Remarks | Active |
| CDDO/NCDDO Flow | Document Upload + Remarks at Maker Level | Active |
🔄 Step-by-Step Bill Generation Process
Stage 1: E-Sanction Submission to DDO
Navigation Path: eSanction >> Manage Sanction
Once the e-Sanction is digitally signed by the PD Checker, it automatically lands at the DDO level. The DDO user can search for available e-sanctions using the Manage Sanction interface.
Stage 2: DDO Verification Process
- Click on the e-Sanction/bill number
- Verify attached documents through e-Documents hyperlink
- Confirm vendor name and bank details via Vendor hyperlink
- Review all relevant details before proceeding
Stage 3: Bill Generation with Documents & Remarks
DDO users must check the mandatory checkbox confirming: "I have reviewed and verified all e-bill details along with the PDF documents available under e-documents."
The system offers two options for bill generation:
Option A: Generate Bill Number (Without Deduction)
- Used for bills without any amount deduction
- A confirmation message will appear asking for approval
- Click "OK" to proceed after verification
Option B: Generate Bill Number (With Deduction)
- Used when specific deductions are applicable
- Deduction details section appears on screen
- Select the appropriate deduction type from dropdown
- System calculates and displays deduction amounts
Stage 4: Document Upload & Remarks Entry
After selecting the bill generation option, a Remarks Box will appear with two distinct fields:
| Field Name | Function | Requirement Status |
|---|---|---|
| Supporting Documents | Upload relevant files/documents for bill processing | Optional |
| Remarks | Enter clarifying comments related to bill (e.g., FIFO exception remarks) | Optional |
If a record does not fulfill FIFO (First In First Out) criteria, the system requires DDO users to enter specific FIFO exception remarks explaining the deviation. This ensures proper documentation of any exceptions in financial management.
📊 E-Bill Workflow - Complete Process Flow
Step 1: Document Upload & Verification
DDO users can select a file using the "Choose File" button and upload it by clicking "Upload". The system accepts various document formats for supporting documentation.
Step 2: Bill Number Generation
Once documents are uploaded and remarks are entered (if applicable), the DDO can generate the bill. The system automatically assigns a unique bill number (format: CP000000009).
Step 3: Viewing Uploaded Documents
After bill generation, DDO users can view all uploaded documents under the e-Documents section. The documents are categorized as:
- Claim Documents
- Contract Documents
- Settlement Documents
- Sanction Documents
- Bill Supporting Documents (Newly uploaded)
- Other Documents
Step 4: Remarks Documentation
The remarks entered by DDO can be viewed under the "Remarks By DDO" hyperlink in the Bill Details section. This creates a permanent audit trail for all communications and clarifications.
Step 5: Digital Signature & Bill Certification
DDO users must digitally sign the e-Bill PDF using either:
- DSC Window Application (Version: 1.0.1.4)
- DSC Java Application
Once digital signature is applied, the bill status updates to "Digitally Signed by DDO", and the bill is ready for PAO submission.
↩️ Return E-Bill Flow & Reprocessing
PAO Return Process
If the PAO user finds any information incorrect or incomplete during verification, they can return the bill with specific reasons and remarks. The return process includes:
- Selection of return reason from predefined list
- Documentation of specific issue details
- Digital signing of return order
- Transmission back to DDO for corrective action
Common Return Reasons
| Return Reason Category | Details |
|---|---|
| Incomplete Documents/Certificate | Missing required supporting documentation |
| Not Supported with Receipts/Invoices/Vouchers | Lack of proper financial documentation |
| Procurement Issues | Problems with Goods and Services procurement documentation |
DDO Reprocessing After Return
📝 Reprocessing Workflow
When a bill is returned from PAO, the DDO user needs to:
- Review the return remarks by clicking "Remarks by PAO" hyperlink
- Understand specific requirements mentioned by PAO
- Upload required supporting documents directly
- Enter new remarks addressing PAO observations
- Resubmit the bill without returning to PD Checker
Important Point: Document & Remarks Replacement
When new supporting documents and remarks are uploaded during reprocessing, they automatically replace the old documents and remarks. The old files are not retained.
Solution: If DDO wants to retain previous documents and remarks, they must combine old and new documents together and scan them as a single file before uploading for reprocessing.
⚡ Important Notes & Eligibility
Applicability
Applicable To:
- All Principal CCAs (Controller of Accounts)
- All CCAs (Chief Controller of Accounts)
- All CAs with Independent Charge
- All Ministries and Departments across Government of India
- Both E-Bill and Non-E-Bill processing modes
- CDDO/NCDDO flows at DDO Maker level
Mandatory Requirements
- DDO users must have valid login credentials to PFMS portal
- E-Sanction must be digitally signed by PD Checker before DDO processing
- Mandatory checkbox must be checked before bill generation
- Digital signature certificate (DSC) required for final bill certification
Optional Elements
- Document upload is optional - not mandatory
- Remarks entry is optional - can be skipped
- Bills can be generated without any documents or remarks
- Users can selectively upload either documents or remarks or both or neither
Supported File Formats
The system supports standard document formats for uploading:
- PDF files (.pdf)
- Text files (.txt)
- Image files (.jpg, .png, .gif)
- Office documents (.doc, .docx, .xls, .xlsx)
- Other common document formats
❓ Frequently Asked Questions
Q1: Is document upload mandatory for bill generation?
Answer: No. Document upload is completely optional. DDO users can generate bills without uploading any documents. The functionality provides flexibility based on bill-specific requirements.
Q2: What happens if I upload documents but don't enter remarks?
Answer: You can upload documents without entering remarks, or vice versa. Both fields are independent and optional. You have complete flexibility in choosing which fields to fill.
Q3: Can I edit documents after uploading them?
Answer: No. You cannot edit documents after uploading. If you need to change documents, you must remove the current one and upload a corrected version. When new documents are uploaded, they automatically replace old documents.
Q4: What is FIFO criteria exception and when do I need to mention it?
Answer: FIFO (First In First Out) is a standard accounting principle for processing bills in order. If your bill doesn't follow this sequence, the system prompts you to enter FIFO exception remarks explaining why. This creates an audit trail for compliance.
Q5: Can I upload documents when my bill is returned from PAO?
Answer: Yes. When a bill is returned from PAO, DDO users can upload new documents and enter fresh remarks directly without returning it to PD Checker. This eliminates unnecessary back-and-forth communication.
Q6: What happens to old documents when I reprocess a returned bill?
Answer: Old documents are automatically removed when new documents are uploaded. If you need to keep previous documents, combine them with new documents before uploading as a single file.
Q7: Can Non-E-Bill users access this functionality?
Answer: Yes. This functionality is available for both E-Bill and Non-E-Bill (physical) processing modes. The interface and process remain the same.
Q8: What is the maximum file size for document upload?
Answer: Please refer to your PFMS system administrator or CGA guidelines for specific file size limits. Generally, PDF and document files within 10-25 MB are acceptable.
Q9: Who can view the documents and remarks I upload?
Answer: All downstream users in the bill processing workflow can view your documents and remarks, including: Bill Distribution Clerk (BD), Dealing Hand (DH), Assistant Account Officer (AAO), and Principal Account Officer (PAO).
Q10: What support is available if I face technical issues?
Answer: Contact your Ministry/Department's IT support or the CGA PFMS Help Desk. A comprehensive User Manual has been prepared and is available for reference.
📢 Implementation Timeline
Date of Announcement: 02 January 2026 (Office Memorandum)
Issued By: Controller General of Accounts (CGA), Ministry of Finance
Distribution: All Principal CCAs, CCAs, and CAs across all Ministries and Departments
Status: Effective immediately with wide publicity to be given in respective organizations
User Manual: Available for download with comprehensive guidelines and screenshots
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