Processing of GeM bills – CDA Guwahati Circular No. 15 dated 17.02.2023
रक्षा लेखा नियंत्रक का कार्यालय, गुवाहाटी उदयन विहार, नारंगी, गुवाहाटी-781171
OFFICE OF THE CONTROLLER OF DEFENCE ACCOUNTS
UDAYAN VIHAR, NARANGI, GUWAHATI: 781171
Important Circular No. 15
No. GEM-GUW/05/Circular/Vol-II
Dated: 17/02/2023
To,
- HQrs 101 Area
PIN-908101 - HQsr 51 Sub Area
PIN-908651 - HQsr 41 Sub Area
PIN-908641 - HQsr 4 Corps
PIN-908504 - HQsr 3 Corps
PIN-908503 - HQsr 2 Mtn Div
PIN-908402 - HQsr 5 Mtn Div
PIN-908405 - HQsr 21 Mtn Div
PIN-908421 - HQsr 56 Inf Div
PIN-909456 - HQsr 57 Mtn Div
PIN-908457 - HQsr 71 Inf Div
PIN-908471 - The CO
FP (EC Kolkata),
C/o 99 APO
PIN-508942 - CIJW School
PIN-900446 - NCC Group HQr
Laitumukhrah
Shillong-793003 - 222 ABOD
PIN-909222 - 151 BH
PIN-903151
Sub: Processing of GeM bills — regarding.
Please refer to this office important circular No.47, Dated:28/04/2022 regarding processing of GeM online/offline bills by which some guidelines were issued to avoid rejections. However, it has again been observed that some of the units are still not following the guideline resulting in rejections and further delay in payment to the vendors. Non-compliance of instructions as under may also lead to reverse penalty and further complication at later stage. Therefore, it is once again requested that the units under your jurisdiction may be instructed for strict adherence to the following points:
- Bills may be floated through GeM portal in online mode only. No bills will be received through offline mode.
- GeM online rejected bills may be re-processed through online mode duly rectifying reasons for rejections.
- For online rejected bills and for which re-processing option in online mode is not available can be submitted in offline mode, however, screenshot from the GeM portal of the same must be enclosed with the bills where it is mentioned that above bills may be submitted in offline mode. If offline bills are floated by the Unit after online rejection adherence to CGDA IT & S Wing letter No. IT-9620GeM1/2020-IT, Dated: 23.03.2021 (Copy enclosed) should be ensured.
- Those bills which cannot be received online due to technical reasons at GeM Portal after complying with CGDA letter may be processed in offline. Such bills may be processed with separate contingent bill against each CRAC, Contract, Invoice, Urgency Certificate, Ink signed CFA sanction in revised Appx ‘K’ of DPM 2009, CRV in duplicate, Ink signed copy of ECS mandate and a Cancelled Cheque duly countersigned by the Competent Authority. However, for such type of bills, competent authority has decided to relax the condition of requirement of higher CFA sanction in cases where unit is not able to push the bill due to technical reasons at GeM portal. However, other requirements e.g. Annexure ‘A’ & a certificate by the competent authority so as to avoid duplicate payments will be same. A format of Annexure ‘A’ and certificate is attached herewith.
- No post audit bills to be submitted through GeM portal e. g. ATG, ETG etc. Duplicate payments if any for the bill passed against post audit bill will be the responsibility of the Unit authority.
- Financial sanction must be uploaded strictly as per revised Appendix ‘K’ of DPM 2009 in original (Ink signed by the CFA). All the details viz. Item name, rate, quantity, amount, code head etc. in financial sanction must be shown clearly. IFA concurrence wherever required is to be uploaded with Financial Sanction file.
- Uploading of noting Sheet, Xerox copy of sanction, unsigned copy of sanction and without date/stamp and financial sanction not as per revised Appendix ‘K’ of DPM 2009 will lead to rejection of the bill.
- Code Head mentioned in the financial sanction will be required to match with the code head of bill processed. Proper selection of LCH & Sub-category is required to be selected to avoid rejection e.g. 01/415/01 (DGEME Cash), 85/415/01 (MON, ORDNANCE), 85/415/01 (LPSS) etc.
- Liquidation damages (LDs) should not be deducted as the same will be deducted at this end. Waiver of LDs if any by the buyer may be uploaded with financial sanction file/may be e-mail to GeM Cell via any gov.in/nic to cdaguwgem[.]dad[@]gov[.]in, in absence of which LDs will be deducted.
- Wrong selection of unit code/code head may lead to rejection due to non-availability of fund.
- Some of the Units are still processing/according sanction of IT bills against old code heads, which has become obsolete. List of correct new code heads of IT Category are under :
85/433/01 (IT Hardware), 85/433/02 (IT Software), 85/433/03 (IT Internet)
85/433/04 (IT Maintenance), 85/433/05 (IT Stationary & Consumables) and 85/433/06 (IT Training)
- Fund availability/exact amount of fund in the concerned code head for which bills have been processed may be ensured before processing of bills. Fund allotments may please be directly forwarded to Accounts Section, CDA, Guwahati if any.
- Non-uploading of correct tax invoices showing applicable GST of CGST, SGST/IGST taxes may also lead to rejection of the bill. It has also been observed the composite scheme dealers are supplying interstate goods and services, which are against the GST Rules: hence procurement from such suppliers should be avoided. Further, it is also seen that in tax invoices of regular GST registered suppliers no tax break up is mentioned, which is against the GST Rules, hence bills should be submitted to this office with proper tax invoices.
- It may be variably be ensured that HSN Code is invariably mentioned in the supplier’s tax invoice before processing the GeM bills as reflection of HSN Code in the Tax Invoice by the supplier is significant. It is also indicative of the stock in/stock out of the product from the supplier’s stock inventory apart from the applicable rate of taxation of the item. Further, it is also possible that inter-state cartelization can be formed by suppliers from outside state routing their supplies through local composition suppliers in the destination state of supply leading to revenue loss to the state exchequer on account of IGST.
2. The contents of this circular may please be disseminated to your lower formations with a direction to strictly follow the guidelines to avoid unnecessary complication at later stage and to show correct data/picture in GeM-portal. di
Dy. CDA (GeM-Cell)
Copy to:
The Officer-in-Charge for uploading on CDA Guwahati website
IT & S Wing (Local)
AO (GéM-Cell)
Source : Click to view/download PDF
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