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Ministry of Finance
Controller General of Accounts (PFMS Division)
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PFMS e-Bill Mandatory Protocol
CGA OM Compliance 2026
PFMS e-Bill Pre-requisites 2026: CGA Issues Strict Checklist for DDOs to Avoid Bill Rejection
- Status: Immediate Compliance
- Authority: Controller General of Accounts (CGA)
- Subject: Completion of pre-requisites for e-Bill usage
- Risk: Stoppage of Salary & Vendor Payments
What Changed: Zero-Paper Protocol
The Controller General of Accounts (CGA) has issued strict instructions regarding the implementation of the “e-Bill” system in PFMS. The order mandates that all Drawing and Disbursing Officers (DDOs) must complete specific technical pre-requisites immediately. Offices failing to map their digital hierarchies will face technical blocks in generating Token Numbers for bills.
✅ Official Orders Issued
Authority: CGA, Department of Expenditure
Reference: OM on e-Bill Pre-requisites (Jan 2026)
Subject: Compliance of completion of pre-requisites for smooth e-bill usage in PFMS
The New Protocol: 3-Step Compliance
To ensure smooth processing of bills (Salary, Contingency, OE), DDOs must ensure the following three digital pillars are active in the PFMS portal.
✔ Mandatory Actions
- DSC Enrollment: Both Maker and Checker must have valid, unexpired Digital Signature Certificates (Class 2/3) registered in PFMS.
- Hierarchy Mapping: The approval chain (Dealing Hand → DDO → PAO) must be correctly mapped in the system.
- Beneficiary Validation: Vendor/Employee bank accounts must show “Success” status before bill generation.
✖ Common Failures
- DSC Expiry: Bills signed with a DSC that expires mid-process will be auto-returned.
- Role Conflict: One person cannot hold both ‘Maker’ and ‘Checker’ roles in the same hierarchy.
Timeline & Failure Consequences
| Component | Status Required | Consequence of Failure |
|---|---|---|
| Digital Signature (DSC) | Enrolled & Active | “Digital Signing Failed” Error |
| e-Bill Flag | Enabled by PAO | Physical Bill Required (Manual Mode) |
| Vendor ID | Validated | Payment Failure (Return Memo) |
How to Respond (Certificate for PAO)
If your Pay and Accounts Office (PAO) asks for a compliance certificate before switching your unit to the e-Bill system, use this draft.
“Certified that the Digital Signature Certificates (DSC) for the Maker and Checker of [Office Name] have been successfully enrolled and tested in the PFMS portal. The hierarchy mapping from DDO to PAO has been verified and found correct. All active beneficiaries have been validated. This office is ready for the transition to the e-Bill (Paperless) module with immediate effect.”
Frequently Asked Questions
What happens if the DDO is transferred?
The outgoing DDO must de-register their DSC. The new DDO must enroll their DSC immediately upon joining. Bills cannot be signed until the new DSC is approved by the PAO.
Is physical submission of bills stopped completely?
Once the “e-Bill” flag is enabled for your DDO code, the system is designed to be paperless. Physical submission is only required if there is a specific technical exception or system failure.
How to check if DSC is valid?
Login to PFMS > Go to Masters > DSC Management > DSC Enrollment. Check the ‘Expiry Date’ and ‘Status’ columns.