Government of India
Ministry of Finance
Department of Expenditure
North Block, New Delhi
Dated 20th October, 2020
Subject: Clarification regarding queries being received in respect of Special cash package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the Block 2018-21.
The undersigned is directed to refer to this Department’s O.M of even no. dated 12th October, 2020 and to say that this Department has been receiving queries seeking clarification relating to Special Package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the Block 2018-21 announced by the Government. A statement giving answers/clarifications to the queries is attached as annexure to this O.M.
- This issues with the approval of Secretary (Expenditure).
Deputy Secretary, E.II(A)
FAQ on LTC Cash Voucher Scheme
An individual need not take leave for this purpose nor undertake any travel. This is a scheme in lieu of LTC travel.
This scheme is applicable to the LTC fare left unutilized during the Block Year as mentioned in the O.M. dated 12.10.2020.
An employee can avail this scheme utilizing the applicable LTC fare without leave encashment. The expenditure should be in accordance with the ratio as prescribed for LTC fare.
If as per the calculation suggested in O.M. No. 12(2)/2020-E.IIA dated 12th October, 2020, the reimbursable amount is less than the advance drawn, this would be treated as under-utilization. However, after calculation of the claim, balance amount, if any may be recovered from the employee.
The employee may use any one of the LTC available in a Block Year.
The deemed fare has been calculated based on the normal eligibility of an employee and the special packages would not be applicable for this scheme.
Multiple Bills are accepted. The purchase should have been done from the date of issue of the O.M. till the end of the current Financial Year. The purchase should carry a GST of 12% and above and payment should have been made to digital mode.
There is no prescribed format. A simple application conveying the desire of the employee for availing the scheme, if advance is required for the purpose the same is to be mentioned.
Any goods and services which attract GST of 12% and above would qualify. The invoice with GST details should be submitted and payment should have been made through digital mode.
As replied to query at S.No. 2, an employee can avail the scheme in partial, i.e. of the LTC of part of the eligible family. Since this is an optional scheme, if the LTC fare of any member of the family has not been utilized for this purpose, those members can avail LTC subject to extent instructions under LTC rules.
The reimbursement is based on production of invoice with details of GST. As far as possible, the claim should be made and settled well before 31st March, 2021 to avoid any last minute rush and resultant lapse.
It is clarified that the invoice which is being submitted for reimbursement under the scheme should be in the name of the employee who is availing the scheme.
Any service which is having a GST component of more than 12% is permissible.
As far as possible, the number of transactions may be limited to a minimum extent to avoid any difficulty / delay.
Procurement from e-commerce platform is also permissible provided the relevant invoice / details are submitted.