Section 33 in The Central Government Account (Receipts and Payments) Rules, 1983
33. Preparation of bills.
- The following instructions with regard to preparation of bills shall be observed.(i)Printed forms of bills as prescribed under these rules or other departmental regulations should, as far as possible, be used. Bill for all debt-head items should be drawn in separate forms printed in red ink on white paper.(ii)If, in any case, the use of a bill purely in any regional language becomes unavoidable, a brief abstract should be endorsed in English under the signature of the preferring officer stating the amount, the name of payee and the nature of the payment. .(iii)All bills must be filled in and signed in ink; entries and signature with ball point pens are also permissible provided the same are clear and legible. The amount of each bill should, as far as whole rupees are concerned be written in words as well as in figures. The fraction of a rupee may, however, be written in figures after the words stating the number of rupees, but in the event of there being no fraction of a rupee, the word 'only' must be inserted after the number of whole rupees and care should be taken to leave no space for interpolation as in the following examples 'Rupees twenty-six only' 'Rupees twenty-five and 25 paise'.(iv)All corrections and alterations in the total of a bill whether made in words or figures should be attested by the full signature, with date, of the person signing the receipt as many times as such corrections and alterations are made.Note. - Erasures and overwriting in any bill are absolutely forbidden and must be avoided; if any correction be necessary, the incorrect entry should be cancelled neatly in red ink and the correct entry inserted. Each such correction or any interpolation deemed necessary should be authenticated by the drawing officer setting his full signature with date against each.(v)The full accounts classification must be recorded on each bill by the drawing officer, the classification in the Budget being taken as a guide. The classification should also show whether the expenditure is voted or charged; and as far as practicable, its allocation between departments or between Central Government and State Governments where necessary.(vi)Charges against two or more major heads should not be included in one bill.Note. - This does not apply to the allowances of a Government servant drawn with pay, as in such case, the whole of the allowances, even if belonging to two or more major heads of accounts, should be drawn on a single bill, if debitable wholly to the Government.(vii)When bills are presented on account of charges incurred under any special orders, the order sanctioning the charge should be quoted and the sanction attached to the bill.(viii)Dates of payment should, when possible, be Noted by the payees in their acknowledgements in sub-vouchers and acquittance rolls. If, for any reason (such as illiteracy or the presentation of receipts in anticipation of payment), it is not possible for the dates of payment to be Noted by the payees, the dates of actual payment should be Noted by disbursing officers on the documents under their initials either separately for each payment or by groups as may be found convenient.(ix)When payment is desired wholly or partly by a bank draft (wherever payment by bank draft is permissible) or by cheques in favour of another payee, formal application for the draft or cheque should accompany the bill and the manner in which the payment is desired should also be indicated in the drawer's receipt on the bill.(x)the spaces left blank either in the money column or in the columns for particulars of the bill should invariably be covered by oblique lines.(xa)[ When payment is desired by different modes of payments i.e., payment advice/ Cheque/ Demand Draft/ Postal Order/ Money Order/ Cash, etc., separate bills shall be prepared by the DDOs and the following shall be clearly indicated on the top of the bills: [Substituted by Notification No. G.S.R. 412(E), dated 27.4.2017.]"Payment by (*)"(* payment advice or Cheque or Demand Draft or Postal Order or Money Order or Cash);](xi)A Note to the effect that the amount of the bill is below a specified amount expressed in whole rupees, which is slightly in excess of the total amount of the bill, should invariably be recorded in the body of the bill in red ink.
