GPF Full Form: GPF Advance Rules, Interest Rates, AG Slip, Final Payment (100% Useful)

GPF Key Highlights:

In This Article We would Cover GPF Full Form, GPF Process, Interest Rats applicable time to time, how you can take advance from your gpf fund and some other important details we would try to focus on.

  • GPF Full Form is General Provident Fund.
  • Under the Public account of the state, a fund is established which is called the General Provident Fund. It is for the government servants of the Government of Uttar Pradesh.
  • In this fund, 10% of the salary of the subscriber or a certain amount is deposited in the General Provident Fund every month, the same amount is deposited in the fund by the employer.
  • The government pays interest as per the rules on the amount of provident fund account in the name of the subscriber.
  • Subscriber also can withdrawal from his General Provident Fund Account for some important and personal needs such as medical, children’s marriage, education etc.
  • In the event of retirement, resignation, separation, removal or death of the subscriber, the final payment is made from his General Provident Fund account.
  • In case of death the recipient of the final payment is given the amount under the deposit linked insurance scheme from the government, if it is permitted as per the rules.
  • Government dues also cannot be recovered from this without the consent of the subscriber.
  • Employee can also increase the monthly deposit amount to his GPF Account.
  • GPF Applies on those who comes in service before 01 january, 2004.
  • Also Avail Tax benefits for GPF Contribution Amount under sec80(c) up to the limit of 1.5Lac.
GPF Full Form
GPF Full Form

Which rules apply in the General Provident Fund process?

Under the power conferred by Article 309 of the Constitution, The General Provident Fund (Uttar Pradesh) Rules, 1985 have been made by the Hon. Governor. These rules were published with the notification of 7th March, 1935 by the General Provident

Fund (Uttar Pradesh) Rules were created by super session. There are 28 rules in this manual and at the end of the manual, four schedules and forms of orders related to acceptance of temporary advance/final withdrawal and 90 percent payment of General Provident Fund have been given on the prescribed format.

Some Amendments: General Provident Fund (Uttar Pradesh) (First Amendment) Rules, 1997, General Provident Fund (Uttar Pradesh) (Second Amendment) Rules, 2000, General Provident Fund Trust Fund (Uttar Pradesh) (Amendment) Rules, 2005

GPF Full Form: Definition of Family under General Provident Funds

  • Subscriber’s Husband / Subscriber’s Wife
  • Subscriber’s children
  • Widow or widows of deceased son of subscriber
  • Children of deceased son of subscriber

Child means legitimate children and includes adopted children in cases where the adoption is valid under the personal law of the subscriber.

GPF Full Form: GPF Advance Rules

 Employee can take advance from his GPF Account, There are two types of Advance, Details are below:

 1.Refundable Advance:

                    Temporary or refundable advance means such an advance, under which the advance taken by the employee or the subscriber has to be deposited back, or it is a type of interest-free loan, in which the money that the employee withdraws from his fund, that money Deposits back into his fund on the basis of monthly installments. Temporary or refundable advance can be availed by the employee for the following reasons.

S.No. Rule Reason/details for which the advance is to be taken.
1 13(2)(1)    Illness of self or family members etc.
2 13(2)(2)    for higher education of children
3 13(2)(3) For children’s marriage, funeral or other household work
4 13(2)(4) for legal action
5 13(2)(5) for the cost of the defense
6 13(2)(6)   For building construction, reconstruction,
7 13(2)(7)    For purchase of motorcycle and other



In special circumstances, Hon. Governor may, allow payment of advance to a subscriber for purposes other than those mentioned in sub-clauses (i) to (vii) of rule 13(2) mentioned above.

Recovery of Refundable Advance

Advances will be recovered in equal monthly installments starting from 12 to 24 months. The installments should be fixed in such a way that the full recovery is be recovered before 6 month of the retirement of employee. More information related to recovery is recorded in the General Provident Fund Rules, 1985.

2.Non Refundable Advance:

Permanent or refundable advance means such an advance, under which the advance taken by the Employee does not have to be returned. Employees who Withdraws money from the G.P.F. fund permanently, that money gets reduced from his fund. There is no worry of returning this money on the basis of monthly installments. Funds up to three fourths (3/4) of the amount can be sanctioned in some special cases. It is mandatory for the employee to complete 20 years Service period to opting permanent advance, OR Ten years preceding the date of his retirement.

Permanent advance can be availed by the employee for the following purposes.

S.No. Rule Reason/details for which the advance is to be taken.
1 16(1)(ka)(A)    for higher education of children
2 16(1)(ka)(B)    for Marriage purpose (for self or family
3 16(1)(ka)(C) Illness of self or family members etc.
4 16(1)(kha)(1) For purchase of motorcycle, Car and other
5 16(1)(kha)(2) For Rapairing of motorcycle and Car etc
6 16(1)(Ga)(Ka) For building construction
7 16(1)(Ga)(Kha)   For repayment of loan taken for building
8 16(1)(Ga)(Gha)    For Building Repairs (Max 40,000)
9 16(1)(Ga)(Da)    For repair of ancestral building (maximum


There are some Terms and Condition applied on Permanent Advance, Details are in General provident Fund Rules, 1985

 Recovery of Non-Refundable Advance

As it is Non-Refundable Advances, Then there is no recovery applied.

How The Final Payment Made to Subscriber

  • By the Government Order No. Sa-4-A.G. 0-57/dec-84-510-84 dated December 26, 1984 A GPF Passbook system was implemented for the employees.
  • Under this, the Drawing and Disbursing Officer Makes entries of deposits and payments in the books every month and calculates annual interest at the end of the year and closes annual accounts.
  • At the time of retirement, the amount available in the passbook of class IV government servant is paid in full.
  • In the case of other Government servants, 90 per cent of the amount available in their passbooks is paid and the remaining 10 per cent is paid on the authority letter of the Accountant General after reconciling with the accounts of the Accountant General.

Final Payment on Death of Subscriber

 If the subscriber dies before the account balance becomes due or after it becomes due but before the payment is made, the payment will be made as follows:

(i) If there is a nomination, the sum of money shall be paid in accordance with the nomination.

(ii) If there is no nomination of the whole amount or any part thereof, then the amount in respect of which nomination is not available shall be divided equally among the Family members as per rules.

Process of Final Payment of the Amount Deposited in the GPF Fund

(a) Where the subscriber is an employee of Group “D”, the competent authority will pay 100% of the amount standing in his deposit account on superannuation after receiving an application in Form 425-B given in the Fourth Schedule.

(b) In the case of other subscribers, the attested photocopies of their General Provident Fund passbooks will be sent to the Office of the Accountant General, Prayagraj for account reconciliation one year before the retirement of the Withdrawal Distribution Officer subscribers.

After that, on receipt of the final matching certificate from the Accountant General’s office, according to the amount communicated, 90 percent of the deposit amount will be paid within time and the case for the remaining 10 percent will be sent to the Accountant General’s office.

While preparing the case, the calculation/calculation sheet of the previous 05 years, application on Form 425 “A”, checklist, forwarding memorandum etc. will be prepared.

GPF Interest (Rule 11)

If a subscriber does not refuse, then on the last date of the year, interest will be deposited in the subscriber’s account at the rates fixed by the Government of Uttar Pradesh and the Government of India.

If a subscriber informs the Drawing and Disbursing Officer that he does not wish to receive interest, interest will not be credited to his account. But the subscriber who had refused to take interest, later demands to take interest again, then interest will start being paid on his account from the first date of the year in which demand is made.

General Provident Fund Records and their Maintenance (Rule 6, 27 and 28)

An account shall be opened in the name of every subscriber and the following shall be reflected in his annual account :-

  1. Opening Balance
  2. His or Her Subscription Amount
  3. Other special deposit amounts deposited as directed by the Government from time to time
  4. Refund of advance taken from the Fund
  5. Interest
  6. Advances Withdrawn from the Fund and Final Withdrawals
  7. Final or Closing Balance

GPF Contribution Limit

GPF Contribution Limit
GPF Contribution Limit

After amendment in the General Provident Fund (Uttar Pradesh) Amendment Rules 1985, now like the Central Government employees, this facility has been allowed to the State Government employees, that they can withdraw their GPF. A maximum of Rs 5 lakh can be deposited in the account in a Financial year.

GPF AG Slip and GPF Account Number

Each subscriber is allotted a General Provident Fund account number by the Accounts Officer. It consists of two parts.The first part gives the series and the second part gives the unique account number eg –  AGU 9378.

This account number shall be mentioned in all records and all other correspondence such as while sanctioning gpf advance, while writing letter to any office, while sanctioning final payment. This Account is Unique and on the basis of this account number, Subscriber can Download his or her AG Slip from the website of Accountants General.

How to Download AG Slip from the website, follow the steps:

1-         Go to website ( In case of State-Uttar Pradesh)

2-         You will find four link, out of that you have to click on any one link which is mentioned first or second. Means you have to click on first or second link for AG slip.

3-         Scroll down the page and click on GPF Account Slips.

4-         Then Select the year for which you want to download your AG Slip

5-         Then Choose Ag office such as AG-I or AG-II

6-         Then Select GPF Series such as AGU, AHU, DAU etc.

7-         Then Enter you GPF Account Number (Only Numeric)

8-         Then Enter you Date of Birth

9-         Fill Captcha, then proceed for download.

For More Details Click on link to direct download

GPF Interest Rates Applicable from time to time
S.No Year Annual Interest Rates
1 1984-85 10.00%
2 1985-86 10.50%
3 1986-87 to 1999-2000 12.00%
4 2000-2001 11.00%
5 2001-2002 9.50%
6 2002-2003 9.00%
7 2003-04 to 2010-11 8.00%
8 2011-12

01-04-2011 to 30-11-2011

01-12-2011 to 31-03-2012




9 2012-13 8.8%
10 2013-14 to 2015-16 8.70%
11 2016-17

01-04-2016 to 30-09-2016

01-10-2016 to 31-03-2017




12 2017-18

01-04-2017 to 30-06-2017

01-07-2017 to 31-12-2017

01-01-2018 to 31-03-2018





13 2018-19

01-04-2018 to 30-09-2018

01-10-2018 to 31-03-2019




14 2019-20

01-04-2019 to 30-06-2019

01-07-2019 to 31-03-2020




15 2020-21 7.10%
16 2021-22

01-04-2021 to 31-12-2021

17 2022-23 7.10%
18 2023-24 7.10%



So, If you are a Government Employee, You can avail all the benefits of General Provident Fund, GPF Applies on those who comes in service before 01 january, 2004 and employee can also tax benefits under Sec 80(c) for GPF Deposit Amount. Employee can take advance for his or her emergency situation such as education, marriage etc. Overall It is a Great Great Facility which is providing to the Government employee who came in service before 2004.

After 2004 General Provident Fund Scheme has been replaced by National Pension System. (NPS)


IS GPF and PPF are Same?

No, GPF is for Government employee and PPF for All individual who wish to do savings.

IS GPF Amount Maturity is Tax Free?

Yes, It is Tax free.

Minimum Deduction of GPF From Salary?

6% from Basic pay

Can a new government employee Opt for GPF?

No, After 2004 all government employee have to go with NPS. GPS is applicable for those who came in service before 2004.

GPF Account holder will have pension or not?

Yes, They get the pension after retirement.

Friends, hope I have explained all the relevant details of GPF Full Form and other relevent details. How did you like our post, Please Tell us the by commenting in the comment box. if you want to ask any question kindly feel free to ask in the comment box. We give our 100 percent.

Also Read Some Useful Article

Old Pension Scheme, OPS Vs NPS, PRAN Card, OPS Full Form: Powerful Guide in 2023


Best Short Term Investment Plans for Quick Returns in 2023


2 thoughts on “GPF Full Form: GPF Advance Rules, Interest Rates, AG Slip, Final Payment (100% Useful)”

Leave a comment