29.11.2024 - FAQs on LTC by CAG
This circular issues clarifications and modifications regarding Central Civil Services (Leave Travel Concession) Rules, 1988, in response to queries raised by field offices on LTC claims. It directs that payment gateway charges and GST on them by authorized travel agents during online ticket booking are reimbursable as per RBI guidelines.
- It applies to all Heads of Departments in IA&AD and government officers availing Leave Travel Concession.
- It clarifies that break journeys are not allowed, air journeys must be performed on a through ticket via the shortest route, and the erstwhile LTC-80 scheme has lost relevance following Air India's disinvestment.
- It states that reimbursement under the Special Cash Package Scheme requires items or services to carry a GST rate of not less than 12 percent, purchased from a GST-registered vendor through digital mode with a proper voucher.
- It directs that cases already settled under Ministry of Finance OMs dated 31.12.2021 and 16.06.2022, or DoPT OM dated 29.08.2022, may be re-examined and re-regulated in light of these clarifications.
- It refers to earlier instructions including Ministry of Finance OM No. 12(2)/2020-E.II.A dated 12.10.2020, DoPT OM No. 31011/12/2022-Estt.A-IV dated 29.08.2022, and DoPT OM No. 31011/11/2023-Pers.Policy A-IV dated 20.10.2023.
Circular No. 43 Staff wing/2024
No. 95/Staff(Entt.1) 88(II)-2024
भारत के नियंत्रक एवं महालेखापरीक्षक का कार्यालय 9, दीन दयाल उपाध्याय मार्ग,नई दिल्ली-110 124
OFFICE OF THE COMPTROLLER & AUDITOR GENERAL OF INDIA
9, DEENDAYAL UPADHYAYA MARG, NEW DELHI-110 124
.
दिनांक / DATE 29th Nov 2024
To
1. All the Heads of Departments in IA&AD.
As per mailing list (except overseas Audit Offices)
2. Director General (Headquarters)-Local,3. Director General (Commercial-I)-Local.
Subject: Central Civil Services(Leave Travel Concession)Rules, 1988 Clarifications/modifications in LTC instructions - regd.
Sir/Madam,
Correspondences were being received from the field offices regarding CCS (LTC) Rules 1988 wherein various queries were raised while regulating LTC claims pursuant to instructions issued vide Ministry of Finance, Department of Expenditure's O.M. dated 31.12.2021, 16.06.2022 & Ministry of Personnel, Public Grievances & Pensions, Department of Personnel & Training's OM dated 29.08.2022.
2. The matter was referred to DoPT/MOF and accordingly response has now been received from DoPT as well as from MoF.
3. The consolidated clarifications received on the queries raised, from DoPT/MOF are as under:-
| S.No. | Query | Clarification |
|---|---|---|
| 1 | Whether the payment Gateway charges and GST on payment Gateway charges charged by authorized travel agents during online ticket booking are reimbursable or not as the matter is not clearly specified in DoE OM dated 16.06.2022 or in Fundamental Rules- Supplementary Rules. | The payment Gateway charges as per the RBI guidelines and GST on payment Gateway Charges charged by authorized travel agents during online ticket booking are reimbursable. |
| 2. | (a) In case of dynamic fare trains. fare vary on same date of booking through various portals, hence booking through any other portal other than IRCTC portal is admissible or is there any guidelines regarding this. (b) How to regulate the hidden benefits such as cash back, discount etc. granted in some fares which are given after booking of the tickets? | DoPT's OM No. 3 I 0 I I I 1212022-Estt.A- IV dated 29.08.2022 is self explanatory and may be perused for required clarification. |
| 3 | The air journey made on two different tickets that is a break journey has been made by air instead of "through ticket" in case of LTC under PNR Nos. (a) What is definition of "Through Ticket. When air journey has been performed on two different PNR numbers. Can this be taken as a through ticket? (b) lf No, can the LTC claim be reimbursed when the air journey is performed on two different PNR Numbers? | In terms of prevailing instructions on LTC, no break journey is allowed in any case and the Government officer availing LTC has to reach their intended place of destination via shortest route. |
| 4 | Whether LTC-80 will continue post place that is not enlisted in the LTC-80 fare list. with what should the Air Fare to that place be limited to while reimbursing LTC claim? | The LTC-80 was a scheme offered by disinvestment of Air lndia? For any Air India for booking of air tickets when Central Government Officers availed LTC. However. Air lndia has now been dis-invested and is no longer a PSU of Government of India. LTC-80 scheme offered by erstwhile Air lndia thus has lost its relevance. Post disinvestment of Air India, DoPT has issued guidelines vide OM No.3l01l/12/2022-Estt.AJV dated 29.08.2022 wherein revised instructions for availing LTC by the government employees have been issued. This OM has further been modified vide DoPT's OM No.3l0l l/l l/2023- Pers.Policy A-lV dated 20.10.2023 . The instructions / guidelines contained in the above said OMs may kindly be perused for required clarification. |
| 5 | If any any official(in pay level 9 to I I ) made his LTC journey with different modes of journey despite destination point being directly connected by Air and Rail, then how such case shall be reimbursed . For instance, one official claimed for LTC journey from Patna to Hyderabad and Ahmedabad by air, Ahmedabad to Mumbai by Rail and Mumbai to Hyderabad by Govt. Bus. | Rule l3 of LTC Rules, may be referred which states that "Reimbursement under transport through longer route of the leave travel concession scheme shall not cover incidental expenses and expenditure incurred on local journeys. Reimbursement for expenses of journey shall be allowed only on the basis of point to point journey on a through ticket made his journey as Patna to over the shortest direct route" and also refer to G.LD.(l) of Rule l3(O.M No.43/10/58-Estt.(A),dated I 1.04.1958). ln such cases. no break journey is allowed and the Govt. officer availing LTC has to reach his intended place of destination via shortest route. |
| 6 | Whether reimbursement under Special cash package scheme is to be made in case a government servant produces voucher of a vendor registered under Composite Scheme. | It is informed that MoF, DoE vide para 2(e) of OM No. 12(2)/2020-E.II.A dared 12.10.2020, has clearly stated that items/services should carry a GST rate of not less than 12% and purchased from GST registered vendor /service provider through digital mode and obtain a voucher indicating the CST number and the amount of GST paid. Further vide point 9 of OM of even number dated 20.10.2020 it was clarified that any goods and services with GST details should be submitted . ln this case, action be taken strictly in accordance with the MoF, DoE OM No. 22(2)/2O2O-E.II.A dated 12.10.2020 and subsequent FAQs issued on 20.10.2020. |
4.Accordingly, it is stated that LTC cases may be regulated as per above clarifications received from the Ministry.
5. The cases already settled pursuant to MOF, OM dated 31.12.2021/ 16.06.2022 & DoPT's OM dated 29.08.2022, while still a lack of clarity in the matter, may also be re-examined/re- regulated in the light of the above.
6. It may be noted that copies of office orders etc, in this regard need not be sent to Headquarters.
Yours faithfully,
(Sumeet Kumar)
Asst. Comptroller & Auditor General (N)