Section 24(5)(a) in The General Provident Fund (U.P.) Rules, 1985
(a)In the case of subscribers other than group "D" employees the drawing and disbursing officer shall without waiting for the application in Form 425-A or 425-B prepare calculation sheets on the prescribed form of the current as well as five preceding financial years in triplicate, and forward, within one month from the date on which the amount became payable, two copies of the calculation sheets along with G.P.F. Pass-book to the senior-most officer dealing with accounts attached to the Head of the Department, who, after subjecting them to appropriate checks, forward the same, within one month to the sanctioning authority mentioned in paragraph 2 of the Second Schedule with his recommendation for payment of 90 per cent of the balance G.P.F. Pass-book and communicate the same to the drawing and disbursing officer, the treasury officer concerned and the Accounts Officer in the form set forth in Appendix "C" so as to enable from the recipient to receive the payment, in case of retirement on superannuation, on the date of retirement and in other cases, within three months from the date on which the amount became payable.