Section 24(5) in The General Provident Fund (U.P.) Rules, 1985
(5)(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.Note. - Where, in any department, there is no officer dealing with accounts the checking of calculation sheets shall be done by the officer-in-charge of the Treasury of the concerned district.(b)The sanctioning authority shall without waiting for the application in Form 425-A or Form 425-B forward to the Accounts Officer copy of the order of sanction of 90 per cent balance and the copies of the calculation sheet with the G.P.F. Pass-book to enable him to authorise payment of the residual amount. In case of retirement on superannuation, these records shall be forwarded three months before the date of retirement, and in other cases, without avoidable delay. The Accounts Officer shall after reconciliation of account and subject to adjustment, if any, issue order for payment of the residual amount so as to enable, the recipient to receive the payment, in case of retirement on superannuation, on the date of retirement or as soon thereafter as may be but in any case, not later than three months after such date, and in other cases, within three months from the date on which the amount became payable.]
