CGA / PFMS Division Update: Mandatory Compliance for all DDOs/PAOs. Status: Immediate Effect. Subject: e-Bill Pre-requisites 2026.
The Controller General of Accounts (CGA) has issued strict instructions regarding the implementation of the “e-Bill” system in PFMS. 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 salary and contingency bills.
Note: Physical submission of bills is being phased out. Ensure your Digital Signature Certificate (DSC) is active and mapped to the correct role (Maker/Checker) to avoid payment stoppage.
1. Mandatory Pre-requisites for e-Bill (Checklist)
To ensure smooth processing of bills (Salary, Contingency, OE), DDOs must ensure the following three digital pillars are active in the PFMS portal.
- 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.
- Beneficiary Validation: Vendor/Employee bank accounts must show “Success” status before bill generation.
2. Common Failure Points & Consequences
Bills are often auto-returned by the system due to specific mapping errors. DDOs must verify the following status in the “Master” menu.
| Component | Status Required | Consequence of Failure |
|---|---|---|
| Digital Signature (DSC) | Enrolled & Active | “Digital Signing Failed” Error |
| e-Bill Flag | Enabled by PAO | System demands Physical Bill (Manual) |
| Vendor ID | Validated | Payment Failure (Return Memo) |
Role Conflict Warning: One person cannot hold both ‘Maker’ and ‘Checker’ roles in the same hierarchy. If a DDO attempts to sign as a Maker, the bill will be rejected at the PAO level.
3. Certificate Format for PAO
If your Pay and Accounts Office (PAO) requires a compliance certificate before switching your unit to the e-Bill system, use the following standard draft.
CERTIFICATE
“Certified that the Digital Signature Certificates (DSC) for the Maker and Checker of [Office Name / DDO Code] 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.”
(Signature of DDO with Seal)
4. Action on Transfer of DDO
When a DDO is transferred, the DSC does not transfer with the role. The following steps are mandatory:
- Step 1: Outgoing DDO must “De-register” their DSC in PFMS.
- Step 2: New DDO must enroll their DSC immediately upon joining.
- Step 3: The new DSC must be approved by the PAO before signing any bill.
How to check if DSC is valid in PFMS?
Login to PFMS > Go to Masters > DSC Management > DSC Enrollment. Check the ‘Expiry Date’ and ‘Status’ columns. Ensure the status says “Enrolled” and not “Pending”.
Is physical submission of bills stopped?
Once the “e-Bill” flag is enabled for your DDO code, the system operates on a Zero-Paper protocol. Physical submission is required ONLY if there is a specific technical exception or system failure authorized by the CGA.
हिंदी सारांश: PFMS ई-बिल नियम 2026
CGA ने सभी DDOs के लिए PFMS में ‘ई-बिल’ (e-Bill) प्रणाली को अनिवार्य कर दिया है। इसके लिए DSC (डिजिटल हस्ताक्षर) का एनरोलमेंट और सही हायरार्की मैपिंग (Hierarchy Mapping) जरूरी है। यदि DDO का ट्रांसफर होता है, तो पुराना DSC डी-रजिस्टर करना होगा और नए अधिकारी को अपना DSC तुरंत रजिस्टर कराना होगा, अन्यथा वेतन और वेंडर पेमेंट रुक सकते हैं।
