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Gunjan Shukla
Gunjan Shukla

The General Financial Rules, 2017 in PDF - Everything You Need to Know About the Financial Regulations


GFR 2017 PDF Download: What You Need to Know




If you are involved in the procurement of goods and services for the government or government-controlled statutory bodies, you need to be familiar with the General Financial Rules (GFR) 2017. These are the rules that govern the financial management and accountability of public funds. In this article, we will explain what GFR 2017 is, why it is important, how to download it, and how to use it.


What is GFR 2017?




GFR 2017 is a set of rules issued by the Ministry of Finance, Department of Expenditure, that provide a framework for regulating the financial transactions and procedures of the government. It covers various aspects of public finance, such as budgeting, accounting, auditing, internal control, procurement, disposal, grants-in-aid, guarantees, etc. It also lays down the principles, policies, and guidelines for ensuring economy, efficiency, transparency, and accountability in the use of public resources.




gfr 2017 pdf download



The purpose and scope of GFR 2017




The purpose of GFR 2017 is to ensure that the public funds are spent in accordance with the constitutional provisions, legislative enactments, executive orders, and judicial decisions. It also aims to promote good governance, prevent corruption, safeguard public interest, and enhance public trust. The scope of GFR 2017 applies to all ministries or departments of the central government, all autonomous bodies or statutory corporations receiving grants-in-aid from the central government, and all entities under the administrative control of the central government.


The main features and changes in GFR 2017




GFR 2017 is a revised version of the previous GFR 2005, which was amended several times over the years. Some of the main features and changes in GFR 2017 are:


  • It incorporates the amendments made in GFR 2005 upto January 31, 2023.



  • It replaces the name of erstwhile Directorate General of Supplies & Disposals (DGS&D) by Government e-Marketplace (GeM) as the central purchasing organization.



  • It introduces a new classification framework for CKD based on eGFR and albuminuria.



  • It mandates the use of GeM for procurement of common use goods and services available on GeM.



  • It provides guidelines for conduct of public competitions for design of symbols/logos.



  • It revises the eligibility limits and quantum of various advances following merger of Dearness Allowance (DA) with Basic Pay.



  • It clarifies the provisions regarding utilization certificate in the case of Direct Benefits Transfer (DBT) scheme.



  • It updates the rules regarding contingency fund of India, approval of finance ministry for sale or disposal of government assets, laying of annual report and audited accounts on the table of the house, etc.



Why is GFR 2017 important?




GFR 2017 is important because it provides a comprehensive and updated set of rules for managing public finance in a prudent and effective manner. By following GFR 2017, you can:


The benefits of following GFR 2017 for procurement of goods and services




  • Achieve value for money by procuring quality goods and services at competitive prices.



  • Ensure fair and transparent procurement process by adher ing the principles of equality, competition, and accountability.



  • Reduce the risk of irregularities, fraud, and corruption by complying with the legal and ethical standards.



  • Support the government's initiatives of digital India, ease of doing business, and make in India by leveraging the technology and innovation.



The challenges and opportunities in implementing GFR 2017




Some of the challenges in implementing GFR 2017 are:


  • Lack of awareness and training among the stakeholders about the new rules and procedures.



  • Resistance to change and inertia among the existing practices and systems.



  • Coordination and cooperation issues among the different ministries, departments, and agencies involved in the procurement process.



  • Infrastructure and resource constraints in terms of availability, accessibility, and affordability of the goods and services required.




Some of the opportunities in implementing GFR 2017 are:


  • Enhancing the efficiency and effectiveness of the public expenditure management by adopting the best practices and standards.



  • Improving the quality and delivery of public services by ensuring timely and adequate supply of goods and services.



  • Strengthening the accountability and transparency of the public financial system by ensuring proper documentation, reporting, and auditing.



  • Promoting the socio-economic development and environmental sustainability by aligning the procurement objectives with the national goals and priorities.




How to download GFR 2017 PDF?




If you want to download GFR 2017 PDF, you have two options: you can either download it from the official sources or from the alternative sources. Here are the details of both options:


The official sources and links for downloading GFR 2017 PDF




The official sources for downloading GFR 2017 PDF are:


The Ministry of Finance, Department of Expenditure website: This is the primary source for downloading GFR 2017 PDF. You can find the link to download GFR 2017 PDF on this website under the section "General Financial Rules". The link is: (


The Government e-Marketplace (GeM) website: This is another official source for downloading GFR 2017 PDF. You can find the link to download GFR 2017 PDF on this website under the section "Resources". The link is: (


The Central Vigilance Commission (CVC) website: This is also an official source for downloading GFR 2017 PDF. You can find the link to download GFR 2017 PDF on this website under the section "Circulars". The link is: (


The alternative sources and links for downloading GFR 2017 PDF




The alternative sources for downloading GFR 2017 PDF are:


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The Scribd website: This is a popular online platform for sharing and accessing various documents, books, and publications. You can find the link to download GFR 2017 PDF on this website by searching for "GFR 2017". The link is: (


The SlideShare website: This is another online platform for sharing and accessing various presentations, slides, and documents. You can find the link to download GFR 2017 PDF on this website by searching for "GFR 2017". The link is: (


The PDF Drive website: This is a free online library of various PDF files and ebooks. You can find the link to download GFR 2017 PDF on this website by searching for "GFR 2017". The link is: (


How to use GFR 2017 PDF?




Once you have downloaded GFR 2017 PDF, you can use it for various purposes related to the procurement of goods and services for the government. Here are some of the basic steps and tips for using GFR 2017 PDF:


The basic steps and tips for using GFR 2017 PDF




  • Open the GFR 2017 PDF file using a suitable PDF reader software or application on your computer or mobile device.



  • Read the table of contents and the preface to get an overview of the structure and contents of GFR 2017.



  • Use the search function or the bookmarks to locate the specific rules or topics that you are interested in or need to refer to.



  • Read the relevant rules or topics carefully and understand the meaning, applicability, and implications of each rule or topic.



  • Follow the instructions, procedures, and guidelines given in each rule or topic as applicable to your case or situation.



  • Refer to the annexures, appendices, forms, and schedules given at the end of GFR 2017 for additional information, clarification, or illustration.



  • Consult the authorities, experts, or colleagues in case of any doubt, query, or difficulty in interpreting or applying any rule or topic.



The common queries and FAQs


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