The President of India in consultation with the C.A.G. of India made the G.P.F.(CS) Rules 1960 in exercise of the power conferred by the proviso to Article 309 and Clause (5) of Article 148 of the Constitution of India. These Rules came into force on the Ist April 1960.

All Government servants, permanent and temporary, borne in the regular establishment and not paid out of contingencies shall subscribe to the Fund.  Temporary Government servants shall subscribe after continuous service of one year. Provided that no such servant as has been required or permitted to subscribe to a Contributory Provident Fund shall be eligible to join or continue as a subscriber to the Fund, while he retains his right to subscribe to such a Fund.  Government Employees who has join the service prior to 15-05-2003 required to join this scheme compulsory after completion of one year continuous service. GPF Account number to those employees are allotted by Office of the Principal Accountant General (A&E), HP, Shimla-171003. Subscription to the Provident Fund Should not be deducted from the pay bills before the allotment of account number. For obtaining G.P.F. account number application for this purpose in prescribed format should be forwarded to the Office of the Principal Account General (A&E), HP, Shimla-171003 through DDO.