Guidelines for the Collection of Outstanding GST on Default Fee on the Receipt Side in IT 2.0 Rolled-Out Offices

F. No. PLI-29/1/2023-PLI-DoP

Government of India

Ministry of Communications

Department of Posts

Directorate of Postal Life Insurance

Chanakyapuri PO Complex,
New Delhi - 110021
Dated: 03.09.2025

To,
All Heads of the Circles

Subject: Guidelines for manual accounting of the collection of outstanding GST on default fee for the period July 2017 to December 2023 – reg.

This is in response to the guidelines/directions sought by various circles regarding the accounting of the collection of outstanding GST on default fee on the receipt side in IT 2.0 rolled-out offices. The enclosed guidelines provide instructions for the manual accounting of outstanding GST on default fee for the period July 2017 to December 2023.

You are requested to issue necessary instructions to the concerned DDOs under your jurisdiction to account for the outstanding GST on default fee in accordance with these guidelines until the automatic accounting provision is deployed in the system.

This is issued with the approval of the competent authority.

End: As above.

(Sahabuddin Laskar)

Sr. Accounts Officer (PLI)

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Guidelines for the Collection of Outstanding GST on Default Fee on the Receipt Side in IT 2.0 Rolled-Out Offices

The outstanding GST on default fee is automatically accounted for under the common account codes of CGST and SGST applicable to PLI/RPLI premiums. As a result, the outstanding GST amount does not appear separately in the PLI/RPLI collection report generated in IT 2.0.

Since the GST on default fee for the period July 2017 to December 2023 has already been paid to the GST authority by all HPOs, the outstanding amount collected should not be paid again to the GST department to avoid double payment.

In this regard, it is informed that various reports are available in McCamish where outstanding GST amounts are shown separately, as listed below:

1. Detailed Day End Collection Report
2. Detailed PLI Receipt Payment Report
3. Detailed Customer Portal Day End Collection Report
4. Detailed Premium Collection Report
5. Consolidated Customer Portal Day End Collection Report
6. Consolidated Premium Collection Report

The outstanding amount of GST on default fee collected from customers must be transferred to the respective account codes of the PLI/RPLI fund based on the amount extracted from the McCamish reports mentioned above. Since the amount is collected under the common GL of CGST/SGST, the amount reflected in the McCamish reports should be debited from the common CGST/SGST GL and manually credited to the following account codes:

Description of Scheme	Account Code (I.T. 2.0)	Head of Account
Other charges/receipts of PLI	8016006200	801603101040000
Other charges/receipts of RPLI	8016006600	801603102040000