General instructions for processing End-to-End e-claim and e-bill through e-bill module of PFMS – SOP Version 3.0: CGA O.M. dated 22.05.2026
TA-2-17002(01)/17/2020-TA-II/(e-4426)/168
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts
(TA-II Section)
New Delhi, 22nd May, 2026
OFFICE MEMORANDUM
Subject: General instructions for processing End-to-End e-claim and e-bill through e-bill module of PFMS-reg.
The e-bill system for processing claims, sanctions and bills in electronic mode through PFMS was introduced in selected PAOs on a pilot basis in the February/March 2022. A comprehensive Standard Operating Procedure (SOP) of the e-bill module was, also issued by this Office vide this Office OM dated 1.2.2022 to the selected Ministries and later a version 2.0 of the e-bill SOP was issued vide OM dated 12.04.2023.
2. Now, the e-bill system has been successfully implemented across various PAOs and CDDOs of the Civil Ministries/Departments. The system has been constantly updated incorporating suggestions and requirements of various stakeholders during implementation. Various technological developments in the e-bill module have been carried out to make the system robust, sounder and more efficient for accounting and financial reporting. E-bill module in PFMS has been implemented in NCDDOs to PAOS, CDDOs and their attached NCDDOs, Salary bill in EIS, e-IGA Advice and e-LOA. The user’s manual for the same has been issued by GIFMIS. The Comprehensive Standard Operating Procedure (SOP version 2.0) of the e-bill module, has been duly revised and a copy of SOP (version 3.0) is enclosed for the information of stakeholders (Annexure). The major points incorporated in the SOP (version 3.0) are indicated below for ready reference: –
(i) Two radio buttons named “Normal bill” & “e-bill” have been provided in the three reports available in PFMS under ‘CAM Reports’ viz. ‘Pay-02: Sanction E-payment Status details’, “MIS-01: Bill status details” and “MIS-02: Bill pending details” to facilitate users to filter and verify the details of the bill separately.
(ii) In addition to the existing four (4) reports (a to d), two new reports (e & f) have been made available by GIFMIS (PFMS) under the menu ‘CAM Reports’ in PFMS: –
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- Claim Tracking Report: For checking the status of the e-claim.
CAM Reports-MIS-MIS-08 Claim Tracking Report - Bill Register:
CAM Reports-Precheck-PC-05 Bill Register. - Sanction Vendor Payment details: For checking details of the last payment to claimants.
CAM Reports-Payment-PAY-07-Sanction Vendor Payment details. - Sanctioning Authority Code details: For viewing the details of the sanctioning authority code generated by the system.
CAM Reports-Master-MST-04-Sanctioning Authority Code details. - Transaction Monitoring Report: For monitoring the payments with both filters ‘Normal bill’ and ‘e-bill’
CAM Report-Transaction Monitoring- TM 01 Transaction Monitoring Report - FIFO Bypass Report: For viewing the remarks entered by the users in case of bypassing the FIFO sequence
CAM Report-Payments- Pay 08- FIFO Bypass report
- Claim Tracking Report: For checking the status of the e-claim.
(iii) Two functionalities developed in the e-bill module in PFMS have been suitably modified as under-
(a) e-Claim Reference Number (CRN) shall be imprinted on supporting and contract documents by the System itself at the time of creation of e-claim
(b) Provision of uploading a copy of the approval note by Sanction Maker (SnM) at the time of creation of e-Sanction has been made optional. However, the same is mandatory in the case of e-IGAA.
3. In addition to the above incorporation, the following is reiterated for compliance:
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- DDOs and PAOs will keep a close watch on the entire process of the e-bill module, and it should be ensured that the same claim shall not be processed through both modules i.e. ‘Normal bill’ and ‘e-bill module’.
- DDOs shall continue to maintain a Bill Register in terms of Rule 57 (5) of GFR, 2017 and note all bills including e-bills presented for payment to PAO in the Bill Register. DDOs shall reconcile the Bill register and other registers being maintained by them relating to budget and expenditure control with the details contained in the PFMS reports made available under the menu ‘CAM Reports’.
- The procedure for monthly reconciliation as specified in Rule 57 (5) of GFR should strictly be complied with and PAOs shall insist DDOs to furnish a certificate of agreement of the figures as per his books with those indicated by the PAOs by the last day of the month following the month of accounts.
- PAOs shall continue to maintain various ledgers and registers as prescribed in CAM. Existing PFMS reports made available under the menu ‘CAM Reports’ may facilitate the same. Any discrepancies, if noticed, in the CAM reports may be taken up promptly with GIFMIS(PFMS) for its rectification.
- The implementation of various RPR Claim-cum-bill forms in e-bill has been issued vide this office OM dated 18-12-2025.
- The standard retention periods for the document types provided for in the APPENDIX 9 to GFR, 2017 and para. 19.16 of CAM, 2024, shall be adhered to in respect of e-records as well.
- There is no change in the payment, accounting and reconciliation procedures in respect of the bill processed through the e-bill module, except that these would be done based on electronic records made available with e-claim, digital supporting documents of e-claim, e-sanction and e-bill without the requirement of physical papers.
4. Pr. CCA/CCA/CA (i/c) of the Ministry/Department are requested to ensure that any references about e-bills are forwarded through their respective office. It is further requested to apprise all the stakeholders of the above instructions for necessary compliance.
This issues with the approval of the Controller General of Accounts.
Encl: As above.
(Samya Bhushan)
Asstt. Controller General of Accounts (TA)
COMMENTS