Final Payment of the General Provident Fund deposits of a Subscriber under the rules of GPF will ordinarily be paid to the Payee through their Drawing and Disbursing Officer (DDO). The DDO draws the amount from Treasury by presenting the Bill on the basis of the Final Payment Authority received from the Principal Accountant General (A&E), West Bengal and disburse the same to the Subscriber.

The Payment Authority remains current for a period of 6 months from the date of its issue and will have to be revalidated by the Principal Accountant General (A&E), West Bengal, if any claim is required to be paid after this period. For this purpose, this authority should be returned to the Principal Accountant General (A&E), West Bengal with a non-payment certificate by the Treasury Officer and Disbursing Officer as well.