SB Order 12-2025 Accounting of POSB transactions.pdf
No. FS-1 6/2/2024-FS-DOP Government of lndia
I\/inistry of Communications Department of Posts
SB Order No. 1212025
Dak Bhawan' New Delhi110001
Date: 15.09.2025
To
All Head of Circles / Regions
(FS Division)
s b ct cha ng S n accou ntins of PoSB tra NSacti nS- Rcg
u J
Sir/Madam,
ThisiSregardingchangesintheAccountingofCBsTransactionsinAPT(Advanced Postal Technology) Solution ln this connection' the accounting approach in SAP' changes made in Finacle, the revised accounting approach in APT are mentioned below' for information and necessary action. The gummary Jf the changes are also mentioned, for ready reference.2. CBS Accounting in SAP through GL Files lntegration:
a.ReferenceisinvitedtotheSBorderNo.og/2ol9daled13.12.2019videwhichaStandard Operating Procedure for the CBS and CSI GLs integration was circulated' b Through CBS-CSI GL lntegration' all the transactions are accounted based on ACCOUN1 SoLi.e.allthetransactionsareaccountedatthepostofficeswherethePoSBaccounts
stand. (For exam pte, if a deposit in a Savings Account standing at Chennai GPO is made at New Delhi GPQ, the deposit amount ias accounted at Chennai GPO') Further' the transactigns happening in the channels other than the bounter were also accounted at the post offices where the ""ao,ntt stand (For example' if one SCSS account is opened
through lnternet Banking by a customer whose saving account stands at Ahmedabad GPO' ir," i-CSs deposit and POSA withdrawal are accounted at Ahmedabad GPO')
AlltheCBstransactionsincludingthoseperformedthroughchannelsviz.,ATM,e-Banking, c
M-Banking, Sweep-ln, Sweep-O-ut, Standing lnstructions etc ' were accounted based on Account S=OL ,tt"t DC Closure, through GL flles lntegration'
This approach led to certain challenges in inclusion of all channel and lnter-SoL d
transactions in the "Daily Transaction RJport" of Post Offices even though the transactions arenotdoneinthosepostomcesFurther,the..DallyTransactionReport,,couldnotbe generated by the Post Offices on the same day of the transaction' due to GL integration after DC Closure.
3. Changes made in the Operational activities and CBS Accounting: w.e.f. 15.05.2025, the accounting process of POSB transactions has been changed as follows.
To overcome the challenges in the existing processes, and to eliminate the reconciliation issues, an exclusive "Centralized processing and Reconciliation Centre (CPRC)" is established at Chennai and few changes are also.made in Accounting as follows:
(i) All the transactions are accounted based on TRANSACIoN sol. Accordingly, the posB transactions are accounted in the post offices where the transactions are done. i.e. if a deposit is made in New Delhi GPo for savings Account standing at chennai Gpo, the deposit amount is accounted at New Delhi GpO.
(ii) All the transactions like Standing lnstructions and transactions performed in channels other than counters are accounted at centralized processing & Reconciliation centre (cpRC), Chennai.
Thus, the following POSB transactions are accounted at CpRC, Chennai:
a. lnternet Binking & Mobile Banking Transactions
b. IPPB - PosB Transactions (sweep Transactions, RD, ssA & ppF Transactions) c. ATM transactions including ATM charges, sMS charges etc., and related GST collections. d. lnward credits through NEFT & RTGS and outward Debits through NEFT & RTGS (other than at Post Ofiices)
e. Standing lnstructions Transactions (MlS / TD / SCSS / PM CARES accounts interest credits to POSA / Bank Accounts and credits in RD from pOSA)
f. Cheque Clearing Transactions (Grid)
g NACH Transactions (DBT & ECS)
h. APY / PMJJBY / pMSBy auto debit transaction
i. Transactions between pLl & POSB (Credits and Debits)
j. TDS deductions under Section 1 94N and ,l94 A of lncome Tax Act
k. lnterest Corrections (HIARM entries)
l. Annual lnterest Credits
m. Annual Account Maintenance Charges
(iii) The transactions generated in CBS due to transfer of accounts from one post office to another post office or due to sol merger / closure will be reflected in FINACLE and not be reflected in the DTR of post ofiices or the CPRC.
(iv). Accrual lnterest Accounting in Finacle, for Cash Certificates ls discontinued from 01.04.2025.
(v) MSSC interest credited quarterly in the accounts will be accounted only at the time of closure of accounts.
(vi). On operationalization of new ATMs, the cash balance available in ATMs across the country will be considered as the balance in CPRC.
(vii). ln APT 2.0, CBS transactions data of the post offices is fetched through API (Application Programming lnterface). CBS data of Branch post offices (BO) will be available in DTR of resiective e6, once the End of Day ofthe BO is triggered by lnternal Mobile Application (lMA) in CBb. Departmental PostOffices (PO) data can be fetched inAPT2'0 once the SOL completes the execution of HISCOD and CSMDAY menus'
(viii) A lhe CBS-CPCS should ensure that lhe HSCOD menu is executed after the day end intsCOotcSuoeY is peiormed at SOL (Po) tevel' An sOP (enclosed) is alreadv circulated vide email dated 0'1.08.2025.
(ix) once the CBS-data is fetched successfully' the BOs and Oepa(mental Pos can view the ceS O"t in tt " Dtn on the same day and verify the transactions with the POSB vouchers All
the post offices should tally the PosB Receipts and Payments without fail on day-to- day basis and ensure that the data is correctly reflected in the DTR'
(x). Salary / Pension / Vendor Payments processed by the ODOS for credit to PoSB Accounts srlattoeaccountedattherespectiveHos,salary/VendorPaymentsprocessedbythenon crreque drawing DDOS (NCDDO) attached to the Cheque drawing DDOs (CDDO) for credit into POSB Accounti are accounted in the respective CDDO SOL Hence' these transactions are also tobetakenintoaccountoftherespectivecDoo'TofacilitateverificationbythecDDos, concerned NCDDOS shall ensure to send the list of POSB Accounts along with the Amounts processed by them to their respective CDDO.
(xi). CBS data for CPRC will be available post-Oc closure in a file format which will not impact the Post Office Accounting. CPRC Accounts data will be consumed in APT 2'0 and accordingly' the DTR of CPRQ can be viewed on the next day'
(xii). The following reports are available in Finacle for tallying the CBS transactions with the data fetched in DTR of Post Offices.
. Production server
1 GL IT2.O Transaction Report - Consolidated (Same Day)
2 GL lT2.O lransaction Report - Detailed (Same Day)
3. GL lT2.O Report GL Wise - Consolidated (Same Day)
. Mls Server
1 GL lT2.O Transaction Report - Consolidated (Previous Day)
2. GL lT2 O Transaction Report - Detailed (Previous Day)
3 GL lI2 o Report GL Wise - Consolidated (Previous Day)
4. Generation of Daily Cash Book and lvlonthly Cash Account:
a. APT Solution is developed to generate the DTR by each Post Offlce'
b The system of generation of BO Summary, So Daily Account' So Summary' Ho Cash Book s provided in the APT Solution.
c Each Post Office should ensure the correctness of CBS Data Accounting with reference to the transactions done at their Office oo a daily basis, without giving room for reconcaliations at later stage.
d. ln case of any djscrepancy in CBS data in the DTR of Post Offices, ticket may be raised in Support Desk, for rectification.
5. Check by SBCO at Head Post Offices: The CBS data accounted in the Daily Cash Book at HO shall be verified by the SBCO with reference to the Transactions done at the post Offices under the HO jurisdiction to ensure 100 o/o accuracy in the accounted figure, for which a detaited SOP will be provided in due course. ln the meantime, the reports available in Finacle and that accounted in HO Daily Cash Book, may be vermed.
6. Summary of Changes in Accounting for the following scenarios
S.No. Scenario GL Daily Account (Post CBS CSI GL
lntegration)
1 Counter
Iransactronsnccount SOL Accounting [ransactions performed acros
all channels in the account
linked to that SOL are reflected in
GL daily account.
PT 2.0 Daily Account (w.e.f 15.0s.2025)
nsaclion SOL Accounting the counter
sactions irespective of the nt SOL, will be reflected in e daily account (DTR) of the post
where transactions are rformed
Automatic Entry 2
Withdrawals and Deposits transactions will be in the daily
(rvfls/scss/TD/Pt CARES to SB)
reflected in the SOL where th account stands adjusted by
Respective Sub Account (RSAO)
nt of CPRC
3 NACH GPO
SOL and cash debrts (NACH) wrllnll transactrons will be in the daily
Chennai SB Deposil wrll reflect in account
account of CPRC
be reflected in Chennai GP
adjusted by RSAO.
4 Standing lnstruction (SB to RD)
SB Wthdrawal and RD DepositlAll transactions will be are accounled in SOL wherelincorporated rn the darly accounl these accounts stand adjustedlof CPRC
by RSAo
I
5 B Withdrawal in SOL whe transactions will ccount and incorporated in the daily accou
stands
PY/PMJJBYi PMSBY credits i Of CPRC
nsad Marg adjusted by RSAO
6
lnternet . Banking Mobile Banking
I transactions are reflected transactions will he SOL where the SB accounts incorporated in the daily acco
tand and adjusted by RSAO r SOLS
of cPRc
7 IPPB _ POSB CBS ll transactions are reflected ll transactions will be SOL where the acco ncorporated in the dailY accoun
ransactions and adjusted by RSAO CPRC
dal SOL, only one leg
d adjusted by RSAO
8 lil (POSB Withdrawals are reflected in ISB Withdrawals will be in the
ransactions
e SOL where nd the accoun daily account of CPRC a
OSB ATMs)ends and ATI\.4 cash accoun justed wlth ATM Cash bit in theAT[/ SOL adjusted b
9 ATM (POSB
Transactions in Other banksATirs)
10 ATM (Other bank card Transactions in POSB ATIVs)
11 TDA / SBA
accounts maturity
SB Withdrawals are reflected in the SOL where the account stands and NFS account debit in Bengaluru GPO adjusted bY
RSAO
ffiM-Eash account Debit in ATM SOL and NFS credit in
Bengaluru GPO adjusted bY RSAO
DA debits and SB aredi ctions are accounted
I transactions will
incorporated in the daily accou of cPRc
transactions will be in the dail unt of CPRC and adju
ith ATM
ash
the debits and credits wi b nted in the SOL where th
L
credits in other SOL SB accounts
concerned where nts stand and adiusted
ransactions are initiated
12 RICI / DARPAN Transactions
RSAO
ln BO concerned ln BO concerned
13 Non RICT / DARPAN Transactions
ln account offlce as office transactions
account n Account Office unt
ransactions
14 lnterest Booking ln account SOL All transactrons w be n
ntries daily account of CPRC
15 lnterest Application Entries
ln account SOL Itransactions will be in the da unt o, CPRC
16 SOL I\i]ERGER Debits in old SOL and Credits in
new solot required to be Accounted
17 Scheme Transfer Both the credits and debits ol same scheme in same SOL
18 GL Transfer Debits in old SOL and Credits in
Not required to be Accountea
new soLNot required to be Accounted
1 I HRI,S (Salary Pension / Claims)
20 AIM Cash Loading / Unloading
B Deposit in account SOL a larylPension/Claim
account debit in SOLS con nd adjusted by RSAo
Accounted in the ATM SOL concerned
ll transactions will be in the aily account of SOL where alary / Pension
Clarm offrce account ex sts nted in the ATM SO ncerned
1 DS Deductions ccounted in the SOL where th ount from which TDS deducted
i)TDS deduction under Sectl '194N and TDS deductions he periodical interest credits
nder Section 194A will be ccounted at CPRC.
(ii) TDS deductions at the tim counter transaction will be Lrnted at the
post office where ransaction is initiated
22 Agent Commission including TDS
unted in the SOL where th nt commission credit accoun stands
ll the transactions will be ccounted at the post office here the transactions are nitiated
23
lPLt - PosB cBS
All sB Debits and credits
are I transactions will be in the
Transactions
accounted at the SOLwhere the SB account stands and adjusted by credits & debits in office account at Bengaluru GPO through RSAO
daily account of CPRC
4 KVP/NSC Maturi lnterest
aturity lnterest are accounted a KVP/NSC payments he SOL where the KVP/NS including interest will account stands on the date unted at the transaction aturity irrespective of PaYment t initiatinE SOL on the date he payment. certificate holders
is has been stoPPed w.e f
1.04.2025
7. Henceforth the Nodal Office activities for POSB Operations carried out by Bengaluru GPO' PAO Delhi, Sansad Marg HO stands discontinued in a phased manner till the entire activities are managed by CPRC, Chennai shortlY.
8. lt is requested to circulate these instructions to all concerned viz., Post offices, sBCOs, ICO (sB), NCDDOs attached to cDDOs, the existing Nodal offices in the respective circle, for information and necessary action.
This issues with the approval of Competent Authority
\t \D
G rav Jatn
Assistant Director General (FS-l l)
Copv to: -
1. Sr. PPS to Secretary (Posts)
2. PS to Director General Postal Services.
3.PPS/PStoAddl.DG(Co-ordination)/Member(Banking)/Member(o)/Member(P)/ Member (Planning & HRD) / Member (PLl) / Member (Tech) /AS & FA
4. Addl. Director General, APS, New Delhi
5. Chief General Manager, BD Directorate / Parcel Directorate / PLI Directorate 6. Sr. Deputy Director General (Vigilance & CVO) / Sr' Deputy Director General (PAF) 7. Director, RAKNPA/ GM, CEPT / Directors of all PTCs'
8. Director General P & T (Audit), Civil Lines, New pelhi
L Secretary, Postal Services Board/All Deputy Directors General
10. All General Managers (Finance) / Directors PostalAccounts
11. The Under Secretary, MOF (DEA), NS-ll Section, North Block' New Delhi' 12. The Joint Director & HOD, National savings lnstitute, lccw Building, 4 Deendayal Upadhyay Marg, New Delhi-1"10002.
13. All recognized Federations / Unions /Associations
14. Deputy Director (OL) for information and translation ofthe order in Hindi language.
15. Guard File f *,.., .,1 916YJarn)
(6ourav
Assistant Director General (FS-ll)