Subscribers' Account :

Each head of office shall send a statement (in duplicate) to the Accountant General (A&E) Assam in the Form No.3 once in every month, indicating the relevant particulars of all Govt. Servants, who have joined his office in the preceeding month and who are eligible to join the GP Fund under the State Govt. as per provision of the Rule 4(1) of GPF(Assam Services) Rules 1937.  For each subscriber, the GPF account number is allotted by the Accountant General with a 'Prefix' indicating the department of the Subscriber.

The Drawing and Disbursing Officer in the State Government prepares the Staff Pay Bills along with GPF Recovery Schedules in respect G.P. Fund Subscribers under his payment control and transmits the same to Treasury Officer / Pay and Accounts Officer for payment and allotment of voucher numbers for both Credit Schedules and Debit Vouchers. The Treasury Officer, in turn, after such transaction is completed, transmit the same to Office of the Accountant General for posting of data into the account of each Subscriber.

An account shall be prepared in the name of each subscriber and shall show the amount of his subscription with interest thereon calculated as per sub-rule (2) of Rule 13*.  For each.  The maintenance of GPF subscriber accounts is fully computerised in this office.

Rates of subscription :

The government official would subscribe the minimum amount of subscription (not less than 6.25 percent of his/her emoluments) with reference to the salary for the month of March payable in April as prescribed by the Govt. of Assam. The rate of subscription can be enhanced/ increased twice and on reduced once at any time during the year (in case of AIS officers).

Conditions of subscription :

The subscriber shall subscribe monthly to the Fund except during :

  • Period of suspension 
  • Last three months of service before superannuation.
  • Period treated as Dies-non.
  • Subscriber may at his/her option not to subscribe during the leave which either does not carry any leave salary or carries leave salary equal to or less than half pay or half average pay.

Interest :

The Government shall pay to the credit of the amount of a subscriber, interest at such rate as may be determined for each year according to the method of calculation prescribed from time to time by the Govt. of Assam.  The rate of Interest applicable on GPF is mentioned in table below:


1. 1987-88 to 1999-2000 @12%
2. 2000-2001 @11%
3. 2001-2002 @9.5%
4. 2002-2003 @9%
5. 2003-04 to 2010-11 @8%
6. 2011-12 (1.4.11 to 30.11.11) @8%
7. 2011-12 (1.12.11 to 31.3.12) @8.6%
8. 2012-2013 @8.8%
9. 2013-2014 to 2015-16 @8.7%
10. 01.04.2016 to 30.09.2016 @8.1%
11. 01.10.2016 to 31.12.2016 @8%
12. 01.04.2017 to 30.09.2017 @7.9%
13. 01.10.2017 to 31.12.2017 @7.8%
14. 01.01.2018 to 30.09.2018 @7.6%
15.> 01.10.2018 to 30.06.2019 @8%
16. 01.07.2019 to 31.12.2019 @7.9%
17. 01.01.2020 to 31.03.2020 @7.9% (No Change)