Last Pay Certificate

The Last Pay Certificate, universally called the LPC, is the certificate on which the Drawing and Disbursing Officer of the office a central government servant is leaving records the pay and allowances last drawn, the date up to which they were paid, the deductions in force and the recoveries still to be made. It is issued on Form R.P.R. 2, and it is the document that lets the next office resume pay from the correct date and carry every recovery forward without a break.

Its authority is narrower than most descriptions suggest, and knowing where it sits saves an argument. The Central Government Account (Receipts and Payments) Rules, 2022, notified as G.S.R. 644(E) on 20 August 2022 by the Office of the Controller General of Accounts under the Ministry of Finance, Department of Expenditure, run to 45 rules and do not mention the Last Pay Certificate once. Rule 2(af) defines the Subsidiary Instructions as the detailed procedure of receipts and payments containing forms as specified by the Controller General of Accounts with the approval of the Secretary, Department of Expenditure, and it is there, in the Subsidiary Instructions issued on 26 August 2022, that the certificate lives: para 2.1(6), para 2.4(8), para 2.10, para 2.11 and para 2.61.

The practical weight of the certificate comes from a single prohibition. Para 2.1(6) forbids any withdrawal on a claim for the first of any series of payments of pay and allowances to a government servant, other than a person newly appointed to government service, unless the claim is supported by a copy of the Last Pay Certificate in Form R.P.R. 2 issued by the Drawing and Disbursing Officer of the previous office. A transferred employee whose certificate has not travelled is not merely inconvenienced; the new office has no lawful route to draw the pay at all.

The paragraphs that require a Last Pay Certificate

The Last Pay Certificate is created by five paragraphs of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, not by any rule in the Rules themselves. Form R.P.R. 2 states its own parentage in the heading immediately under the form number: “See Para 2.1(6), 2.4(8), 2.11, 2.61 of Subsidiary Instructions”. Para 2.10 belongs on the list as well, because it is the paragraph that governs the certificate on the last payment of pay.

Each paragraph does a distinct job. Para 2.1(6), inside the instructions for withdrawal of money from Government Accounts, bars the withdrawal for the first of any series of pay payments unless the claim carries the certificate from the previous office. Para 2.4(8), inside the instructions on pay and allowances, states the same requirement from the bill side: when the name of a government servant appears for the first time in a pay bill, the bill shall be supported by a Last Pay Certificate in Form R.P.R. 2. Para 2.11 imposes the duty to issue on transfer, deputation and foreign service. Para 2.10 governs the last payment of pay to a servant who finally quits service or is placed under suspension. Para 2.61 requires the provident fund particulars to be certified on the certificate when a subscriber moves office.

The division matters because the Rules and the Instructions are amended by different mechanisms. The Rules were notified in the Gazette under clause (1) of article 283 of the Constitution and can be changed only by a further notification; the Subsidiary Instructions are specified by the Controller General of Accounts with the approval of the Secretary, Department of Expenditure, and are stated to be amended from time to time. Anyone citing a Last Pay Certificate requirement to a reluctant office should cite the paragraph, not a rule number, because there is no rule number to cite.

Form R.P.R. 2 and the form it replaced

Form R.P.R. 2 is the current Last Pay Certificate, and Form G.A.R. 2 was the same certificate under the superseded 1983 Rules. The index of forms in the Subsidiary Instructions to the 2022 Rules is explicit: serial number 2 lists G.A.R. 2 against R.P.R. 2, both described as Last Pay Certificate, occupying pages 142 to 148. The mapping removes any doubt that an office template still headed G.A.R. 2 refers to the same document.

The predecessor was prescribed by the Central Government Account (Receipts and Payments) Rules, 1983, which came into force on 1 June 1983. Those Rules were superseded, along with the Treasury Rules of the Central Government, by G.S.R. 644(E) dated 20 August 2022, except as respects things done or omitted to be done before the supersession. The notification issued under File No. TA-2-03002(01)/1/2020-TA-II (E-2106) and was published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), number 569 of 20 August 2022.

The substance survived the change and the fields did not. Form R.P.R. 2 is built around a payment system that is now electronic and around identifiers that did not exist in 1983: the employee identification number, the Permanent Account Number, the Aadhaar number, the pay level in the pay matrix, and the Permanent Retirement Account Number for an employee covered by the National Pension System. What it still certifies is what a Last Pay Certificate has always certified, which is the pay last drawn, the date paid up to, and the recoveries to continue.

What Form R.P.R. 2 records

Form R.P.R. 2 captures the whole pay position of the departing employee in one sheet plus a reverse, and its fourteen numbered items are more detailed than the certificate’s reputation suggests. The head of the form carries the name of the office, the Drawing and Disbursing Officer’s name and the Drawing and Disbursing Officer code, so the receiving office knows exactly which authority is certifying.

Item 1 is the employee block: name, employee identification number, designation, group, pay level, Permanent Account Number, Aadhaar card number, General Provident Fund account number, Permanent Retirement Account Number where the employee is covered by the National Pension System, and the office being proceeded to. Item 2 states the date up to which salary has been paid and then sets out the rates in three parallel columns. The gross column runs pay, special pay, personal pay and the allowances, naming dearness allowance, house rent allowance and transport allowance. The deductions column runs income tax and the cess on income tax, General Provident Fund subscription and fund advance, National Pension System contribution, Central Government Employees Group Insurance Scheme subscription, Central Government Health Scheme contribution and licence fee. The recoveries column lists the loans by instalment number, naming the house building advance and the interest on it, the motor car advance and the festival advance.

Items 3 to 10 fill in the position around the figures. Item 3 names the office that maintains the provident fund account. Item 4 records that the employee made over charge of the office on the forenoon or afternoon of a stated date, which is the point at which the certificate meets the transfer of charge report. Item 5 records the leave and the joining time sanctioned, with the number of days and the period. Item 6 refers the reader to the reverse for the income tax and other recoveries. Item 7 lists insurance policies financed from the provident fund, with the company, policy number, premium and due date, and item 8 does the same for a Postal Life Insurance policy whose premium is deducted through the pay bill, separating the premium from any goods and services tax. Item 9 states the monthly contribution under the group insurance scheme and the period. Item 10 asks whether the employee resides in government accommodation and, if so, records the address, the date to which house rent has been recovered and the licence fee.

Items 11 to 14 are the part most often overlooked and the part most likely to cause trouble later. Item 11 certifies that service for the stated period during the employee’s stay in that office has been verified, and that a copy of the certificate has been given to the government servant. Item 12 is a table of unverified gaps in service, including periods before joining that office, with columns for the ministry, department or office, the period from and to, the number of days, the nature of absence and the reasons for non-verification. Item 13 records the retention of any laptop, tablet, notepad or similar device issued to an entitled officer, with the cost of the device and the date of issue. Item 14 annexes the payment history of all payments made to the government servant during the past one year.

The reverse of the form carries two tables. The first details every advance involving recovery or adjustment, naming the pay advance, travelling allowance advance, leave travel concession advance, house building advance, computer advance, motor car or other conveyance advance, interest on loan advances, the provident fund advance and the festival advance, each with the sanctioned amount, the rate of instalment, the number of instalments, the total amount recovered to date, the outstanding amount recoverable and the instalments left. The second is a month by month summary of salary for the financial year, showing pay, allowances, fee and honorarium, gross salary, funds and other deductions, the income tax recovered, total deductions and net salary. That summary is what makes the certificate useful for tax deducted at source on salary when the employee’s earnings for one year straddle two offices.

Who issues the certificate and who receives the copies

Para 2.11 of the Subsidiary Instructions places the duty on the last Drawing and Disbursing Officer of the government servant, which in practice is the Head of Office or the officer authorised to draw and disburse pay in the office being left. The paragraph is short and complete: in all cases of transfers, deputations and foreign service, that officer shall issue a Last Pay Certificate in Form R.P.R. 2, and the copies should be sent to the new Drawing and Disbursing Officer, the government servant and other concerned offices.

The employee is a named recipient, which settles a recurring dispute. An office that treats the certificate as internal correspondence between two Drawing and Disbursing Officers is departing from para 2.11, and item 11 of the form reinforces the point by requiring the certifying officer to record that a copy has been given to the government servant.

The Pay and Accounts Office does not issue the certificate. Under the departmentalised accounting system that runs across the civil ministries, the Drawing and Disbursing Officer prepares the pay bills, makes the recoveries and issues the Last Pay Certificate, while the Pay and Accounts Officer scrutinises and passes the bill and authorises the payment. That division is why an employee chasing a missing certificate must approach the former Head of Office or Drawing and Disbursing Officer, the office that actually drew the pay, and not the accounts office that paid the bill.

The bar on the first payment at a new office

Para 2.1(6) of the Subsidiary Instructions is a prohibition on the paying side, and it is the reason a transferred employee’s pay stops. No withdrawal shall be permitted on a claim for the first of any series of payments of pay and allowances to a government servant, other than a person newly appointed to government service, prepared by a Drawing and Disbursing Officer, unless the claim is supported by a copy of the Last Pay Certificate in Form R.P.R. 2 issued by the Drawing and Disbursing Officer of the previous office in which the government servant had served.

Para 2.4(8) states the requirement from the bill side, and the two work together: when the name of a government servant appears for the first time in a pay bill, the bill shall be supported by a Last Pay Certificate in Form R.P.R. 2 prescribed for the purpose. One paragraph tells the officer preparing the bill what to attach; the other tells the officer authorising the withdrawal what to refuse.

The consequence falls on the employee rather than on the defaulting office, which is the structural unfairness in the arrangement. An employee relieved from one office and joined at another before the certificate arrives finds pay stopped at the new station, while the office that failed to issue the certificate continues to function normally. Neither paragraph fixes a number of days for issue, so the discipline is administrative rather than a statutory deadline, and the practical remedy is to pursue the former Head of Office directly and, where the delay persists, to have the new office take the matter up through the accounts channel. The same requirement applies on a technical resignation taken to move to another government post and on a transfer between ministries, which is why a well-run office prepares the certificate as part of the relief itself rather than after it.

Why a newly appointed servant needs no certificate

A person newly appointed to government service is excluded from the Last Pay Certificate requirement by name, in the text of para 2.1(6) itself, because there is no previous office to certify anything. The exclusion is not an administrative concession and does not depend on anyone exercising a discretion.

Para 2.4(8) substitutes a different document. Where the government servant did not previously hold any post under the government, or is re-employed after resignation or forfeiture of past service, the first pay bill must be accompanied by a certificate from the Drawing and Disbursing Officer that the medical certificate of fitness in the prescribed form has been obtained, in conformity with any rule or order governing the conditions of the service concerned. Where the competent authority under any rule or order authorises the drawal of pay and allowances of a newly appointed government servant for a period not exceeding two months without a medical certificate of fitness, a certificate to that effect is furnished in the first pay bill instead. If a pensioner is re-employed, para 2.4(8) requires the fact to be stated in the bill.

The distinction to hold on to is between a first appointment and a first appearance in a particular pay bill. An employee moving between offices is not newly appointed however new the office is, so the certificate is required; a fresh recruit is, so it is not.

The last payment of pay and the no-demand condition

Para 2.10 of the Subsidiary Instructions makes the last payment of pay conditional on there being no outstanding demands, and it is the paragraph that governs the certificate at the end of service rather than on transfer. Normally, the last payment of pay or allowances to a government servant who finally quits the service of the government, or who is placed under suspension, may be made only after the Head of Office satisfies himself, by reference to his own records and to other appropriate authorities where necessary, that there are no demands outstanding against the government servant. This is the same check that produces the No Demand Certificate where government accommodation is involved.

The paragraph then supplies the escape from a deadlock. Where security for an amount the Head of Office considers adequate to cover those demands is taken from the government servant, in cash, by a surety bond, or by withholding a part of the gratuity payable, the last payment of pay and allowances may be made and the Last Pay Certificate issued even if the likely dues remain to be assessed and realised. The choice among the three routes is the Head of Office’s, and withholding part of the gratuity is the one most often used because it needs no action by the retiree at all.

Para 2.10(2) carves out one case from the general rule. The disbursement of pay and allowances in lieu of the notice period under Fundamental Rule 56(j) or Rule 42 of the CCS (Pension) Rules, 2021, which are the provisions on premature retirement in the public interest and on retirement on three months’ notice, is governed by special instructions issued by the government rather than by para 2.10. Para 2.10(3) extends the paragraph, with the necessary changes, to final dues or honorarium payable to contract officers, officers purely in temporary employment proceeding on foreign service in or out of India, and non-officials including members of a commission or committee, whether statutory or not, on termination of their service with it.

The certificate in a pension settlement, and what it does not decide

On retirement the Last Pay Certificate stops bridging pay between two serving offices and becomes a record supporting the verification of pay and service in the pension papers. Para 2.10 of the Subsidiary Instructions is the textual hook: it speaks of the certificate being issued in respect of a government servant who finally quits the service of the government, which makes the retirement case a certificate case at all rather than an inference from the transfer paragraph. Item 11 and item 12 of Form R.P.R. 2, the verified period of service and the table of unverified gaps, are the fields the pension case draws on.

The certificate does not fix the pension, and treating the last pay it certifies as the pension base is the commonest error in a do-it-yourself calculation. Form R.P.R. 2 certifies gross pay, which includes dearness allowance, house rent allowance and transport allowance. Rule 31(1) of the CCS (Pension) Rules, 2021 confines emoluments for pension to basic pay as defined in Rule 9(21)(a)(i) of the Fundamental Rules, together with non-practising allowance and the stagnation increment, and Rule 32(1) takes the average emoluments drawn during the last ten months of service. A basic pay of Rs. 1,00,000 with dearness allowance running on top produces a Last Pay Certificate gross far above Rs. 1,00,000 and a pension calculation that ignores every rupee of the difference.

The certificate’s real contribution is to the timetable rather than to the arithmetic. Chapter X of the CCS (Pension) Rules, 2021 puts the stages of a pension case on a statutory footing: Rules 56 to 59 cover the preparation of the case and its completion, and Rule 60 forwards the completed case to the Accounts Officer, with the processing running through the Bhavishya portal that Rule 53 requires. A certificate issued cleanly at relief keeps the pension sanction process and timeline on its dates, and a pay position settled before retirement is one fewer source of the pension arrears that a late fixation generates.

A delayed certificate, provisional pension and interest

A delayed Last Pay Certificate is one of the administrative reasons a final pension is not authorised on time, and Rule 62 of the CCS (Pension) Rules, 2021 is what covers the gap. Where the Head of Office anticipates that the regular pension or gratuity cannot be sanctioned by the date of retirement, Rule 62 requires a provisional pension to be sanctioned so that the retiree begins drawing a pension from the month following retirement. The same payment, sanctioned because the case is delayed rather than because a proceeding is pending, is what older central formulations and several state rules call an anticipatory pension.

Rule 62 caps the provisional pension at six months from the date of retirement, and it is adjusted against the final pension once the Pension Payment Order issues. A missing certificate, or a dispute about the last pay drawn that the certificate would have settled, is precisely the kind of loose end the six months exist to absorb.

Where the delay in payment is attributable to administrative reasons, the retiree is not left to absorb the cost. Rule 65 of the CCS (Pension) Rules, 2021 requires interest at the General Provident Fund rate on pension or gratuity paid late for administrative reasons, which is the interest on delayed pension provision the 1972 Rules did not carry in that form. Where the withheld amount is part of the gratuity taken as security under para 2.10, the withholding and recovery from gratuity rules govern its release.

Transfer of charge and how the certificate fits

The Last Pay Certificate and the transfer of charge report are the two halves of a single relief, and item 4 of Form R.P.R. 2 is where they meet. When a government servant is relieved from a post, charge of the office and its work passes through a transfer of charge report recording the date and time of relinquishment and assumption; item 4 of the certificate records that the employee made over charge of the office on the forenoon or afternoon of a stated date. The report hands over the duties and the certificate hands over the pay.

The two must agree, because a mismatch produces either an unpaid gap or a double payment. The date up to which the old office has drawn and paid pay, stated at item 2 of Form R.P.R. 2, has to line up with the date of relinquishment on the charge report. Where a spell of joining time falls between the two postings, item 5 of the certificate records the leave and joining time sanctioned, and it is that entry, read with the charge report, that tells the new office how to treat the intervening days for pay.

The service book travels alongside on an inter-ministry move. Rule 81 of the 1983 Rules said so in terms, requiring the service book and other documents to be sent on a transfer from one ministry or department of the central government to another, including Defence, Posts and Telegraphs and Railways; para 2.11 of the 2022 Subsidiary Instructions drops that sentence, though the underlying service-record requirement is unaffected by a change to the accounting instructions.

Deputation and foreign service

Para 2.11 names deputation and foreign service alongside transfer, so the Last Pay Certificate is issued twice over the course of a deputation, once when the servant proceeds and once when the servant returns. When a government servant goes on deputation to a borrowing organisation, the last office issues the certificate so that the borrowing office, or the accounts office handling the deputation, knows the pay position and the provident fund subscription to be continued. On reversion the parent office needs a fresh certificate to fix the date from which it resumes pay and the point to which the recoveries have run.

Foreign service in the technical sense, where the servant is paid by a body outside the government, is the case in which the certificate does the most work, because the pension and leave position has to be protected by contributions rather than by pay records. Fundamental Rule 115 requires a contribution towards the cost of the pension while a government servant is in foreign service, and a leave salary contribution where the foreign service is in India; Fundamental Rule 116 fixes the rates and Fundamental Rule 117 their basis. Those contributions are what keep the spell counting as qualifying service and keep the leave account intact.

The lien the employee retains on the parent post throughout is the counterpart on the establishment side. The lien holds the post, the certificate holds the pay position, and para 2.61 of the Subsidiary Instructions holds the fund position: when a subscriber to any fund whose subscriptions are realised by deduction from the pay bill is transferred from one office to another, the fact of subscription must be certified on the Last Pay Certificate in Form R.P.R. 2, noting the amount of the monthly subscription and the number of the fund account, of any life insurance policy financed from it, and of any Post Office Insurance Fund policy.

Suspension and death

Para 2.10(1) treats a government servant placed under suspension in the same breath as one who finally quits service, so the no-demand condition and the security escape apply identically. The last payment of pay or allowances is normally made only after the Head of Office satisfies himself that no demands are outstanding, and where security adequate to cover the demands is taken in cash, by surety bond or by withholding part of the gratuity, the payment may be made and the certificate issued while the dues are still being assessed.

Death in service is governed by para 2.12, and it is expressly made subject to para 2.10, so the no-demand check survives the death of the employee. Pay and allowances of all kinds claimed on behalf of a deceased government servant may be paid without production of the usual legal authority under the orders of the Head of Office in which the servant was employed at the time of death, provided the Head of Office is otherwise satisfied about the claimant’s right. Where the gross amount of the claim exceeds Rs. 50,000, payment is made by the Head of Office only on execution of an indemnity bond in Form R.P.R. 26, duly stamped for the gross amount due, with such sureties as are deemed necessary, and there should normally be two sureties of known financial stability unless the gross claim is below Rs. 50,000. The Head of Office may make an anticipatory payment not exceeding Rs. 50,000 subject to the same conditions. The death gratuity and the family pension follow the CCS (Pension) Rules, 2021 separately and are not affected by para 2.12.

What the 2022 Rules changed

The move from the 1983 Rules to the 2022 Rules relocated every Last Pay Certificate provision out of the Rules and into the Subsidiary Instructions, and changed the language of the duty in the process. The 1983 Rules carried the certificate in four numbered rules and one sub-rule; the 2022 arrangement carries it in five paragraphs of an instruction the Controller General of Accounts can amend without a further Gazette notification.

The wording of the duty hardened. Rule 81 of the 1983 Rules said that in all cases of transfers, deputations and foreign service the last Drawing and Disbursing Officer should send a copy of the last pay certificate to the new Drawing and Disbursing Officer. Para 2.11 says that officer shall issue a Last Pay Certificate in Form R.P.R. 2, and adds the government servant and other concerned offices to the list of recipients. An office that sends the certificate to its counterpart and not to the employee was compliant in 1983 and is not compliant now.

One cross-reference was updated rather than changed in substance. The exception in Rule 93 of the 1983 Rules referred to pay in lieu of notice under Fundamental Rule 56(j) or Rule 48 of the CCS (Pension) Rules, 1972; para 2.10(2) carries the same exception forward to Rule 42 of the CCS (Pension) Rules, 2021, which is where the corresponding provision landed when the 1972 Rules were replaced.

Which departments the certificate rules cover

Rule 1(3) of the Central Government Account (Receipts and Payments) Rules, 2022 applies the Rules to all transactions pertaining to the central government ministries and departments including Defence, Posts, Telecommunications, Railways, the National Capital Territory of Delhi and union territories without legislature. A note limits the application to Delhi to the extent of Central Government Account operations. The Subsidiary Instructions issued under Rule 2(af), and with them Form R.P.R. 2, follow that scope.

The breadth is worth stating because the 2022 Rules superseded the Treasury Rules of the Central Government as well as the 1983 Rules, consolidating two codes into one. Rule 44 preserves the departmental regulations: where the Rules require detailed procedure to be prescribed by departmental regulations, those regulations are made by the ministry or department in consultation with the Ministry of Finance through the Controller General of Accounts, and nothing in Rule 44 affects the validity of an existing order, instruction or direction except so far as it is inconsistent with or repugnant to a distinct provision of the Rules. Rule 45 lets the government dispense with or relax any provision of the Rules subject to such restrictions and conditions as it thinks fit.

The certificate across the pension schemes and the 8th Central Pay Commission

The Last Pay Certificate is scheme-neutral, because what it certifies is pay and recoveries, which every serving employee has whatever retirement scheme applies. An employee on the Old Pension Scheme, on the National Pension System, or on the Unified Pension Scheme gets the same Form R.P.R. 2. The form accommodates the difference in one field and one deduction row: item 1 carries the Permanent Retirement Account Number for an employee covered by the National Pension System, and the deductions column has a National Pension System line alongside the General Provident Fund line, so whichever applies is carried forward.

What the certificate feeds differs by scheme rather than the certificate itself. For a defined-benefit pensioner it supports the verification of pay and service behind emoluments under Rule 31 of the CCS (Pension) Rules, 2021; for an employee under the National Pension System it carries the account number and the contribution position so that the new office resumes the contribution without a break.

The 8th Central Pay Commission, constituted by the Department of Expenditure Resolution F. No. 01-01/2025-E.III(A) dated 3 November 2025, will change the rupee figures a Last Pay Certificate records and nothing about the certificate. Pay levels and the pay matrix are the Commission’s subject; the form and the paragraphs that require it are set by the Central Government Account (Receipts and Payments) Rules, 2022 and the Subsidiary Instructions under them, which no pay commission touches. Any pay figure attributed to the 8th Central Pay Commission is a projection until the Commission reports and revised pay rules are notified, and Form R.P.R. 2 will certify whatever pay is in force at the time.

Related Articles

• Transfer of charge
• Head of Office
• Drawing and Disbursing Officer
• Pay and Accounts Office
• Controller General of Accounts
• Service book
• No demand certificate
• Provisional pension
• Anticipatory pension
• Pension sanction process and timeline
• Bhavishya
• Central government pension
• PPO and life certificate
• CCS (Pension) Rules, 2021
• Pension calculation
• Average emoluments
• Pension arrears
• Interest on delayed pension
• Withholding and recovery from gratuity
• Death gratuity
• Family pension
• Deputation in central government
• Technical resignation
• Joining time
• Leave travel concession
• Lien
• Qualifying service
• Fundamental Rules
• General Provident Fund
• House building advance
• Government accommodation
• Pay matrix
• Dearness allowance
• House rent allowance
• Transport allowance
• TDS on salary
• Central Government Employees Group Insurance Scheme
• Central Government Health Scheme
• Old Pension Scheme
• National Pension System
• Unified Pension Scheme
• 8th Central Pay Commission

External references

• Office of the Controller General of Accounts
• Central Government Account (Receipts and Payments) Rules, 2022 and Subsidiary Instructions, on the Controller General of Accounts site
• Department of Expenditure
• Department of Pension and Pensioners’ Welfare
• Pensioners’ Portal
• Central Pension Accounting Office

References

1. Central Government Account (Receipts and Payments) Rules, 2022, notified as G.S.R. 644(E) on 20 August 2022 by the Ministry of Finance, Department of Expenditure, Office of the Controller General of Accounts, under File No. TA-2-03002(01)/1/2020-TA-II (E-2106), in supersession of the Central Government Account (Receipts and Payments) Rules, 1983 and the Treasury Rules of the Central Government: Rule 1(3) (applicability), Rule 2(af) (definition of Subsidiary Instructions), Rule 44 (departmental regulations) and Rule 45 (power to relax).
2. Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Controller General of Accounts, date of issue 26 August 2022: para 2.1(6) (bar on the first of a series of payments of pay and allowances without the Last Pay Certificate in Form R.P.R. 2), para 2.4(8) (first appearance in a pay bill; medical certificate of fitness for a newly appointed servant), para 2.10 (last payment of pay and allowances on finally quitting service or on suspension), para 2.11 (issue of the Last Pay Certificate on transfer, deputation or foreign service) and para 2.61 (entry relating to fund subscriptions on the Last Pay Certificate).
3. Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Form R.P.R. 2 (Last Pay Certificate), pages 142 to 148, and the index of forms mapping Form G.A.R. 2 to Form R.P.R. 2.
4. Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, para 2.12 (arrears payable after death, indemnity bond in Form R.P.R. 26 above Rs. 50,000).
5. Central Government Account (Receipts and Payments) Rules, 1983 (in force from 1 June 1983, since superseded): Rule 11(4), Rule 80, Rule 81, Rule 93 and Rule 174.
6. Central Civil Services (Pension) Rules, 2021: Rule 31(1) (emoluments), Rule 32(1) (average emoluments over the last ten months), Rule 42 (retirement on notice), Rules 53 to 60 (online processing and the stages of the pension case), Rule 62 (provisional pension for up to six months where the regular pension cannot be sanctioned by the date of retirement) and Rule 65 (interest where payment is delayed for administrative reasons).
7. Fundamental Rules 115, 116 and 117 (pension and leave salary contributions payable during foreign service and the rates and basis of those contributions), and Fundamental Rule 9(21)(a)(i) (definition of pay).
8. Ministry of Finance, Department of Expenditure, Resolution F. No. 01-01/2025-E.III(A), dated 3 November 2025, constituting the 8th Central Pay Commission.