Latest GPF Withdrawal Rules, Options & Guidelines

There are different types of Provident Funds (PFs) which can be used by an individual for investment and saving purposes. These are – i) Statutory Provident Fund or General Provident Fund (GPF), ii) Recognized PF or EPF, iii) Unrecognized PF & iv) Public Provident Fund (PPF).

The rules related to subscription, withdrawal and taxability of Provident Fund (PF) vary depending on the type of Provident Fund.

The GPF Withdrawal rules have been very restrictive. The Central govt has now raised the GPF withdrawal limits and also is offering much simplified withdrawal procedure.

This can be beneficial to around 50 Lakh Central Govt employees.

What is GPF (General Provident Fund)?

GPF is also known as Statutory Provident Fund (SPF). The key points on GPF are;

  • These are maintained by Government / Semi Govt bodies, Railways, Universities, Local Authorities etc.,
  • The contributions made by the employer are exempted from income taxes in the year in which contributions are made.
  • The contributions made by the employee can be claimed as tax deductions under section 80c.
  • Interest amount credited during the financial year is not treated as income and hence it is exempted from income tax.
  • The redemption amount at the time of retirement is exempted from tax.
  • If an employee terminates the PF account, the withdrawal amount too is exempted from taxes. Same is the case with resignation.

New Rules & guidelines on GPF Withdrawal

Below are the latest GPF withdrawal rules, options & guidelines;Latest GPF Withdrawal new rules 2017 SPF Central Govt employees PF Partial withdrawal advance loan medical marriage house purchase

  • Service period : The subscribers of GPF can now withdraw the fund for select purposes after completing 10 years of service, as against 15 years of service earlier. Below are the purposes for which withdrawals from GPF will be allowed;
    • Education Expenses : The GPF can be taken for education — including primary, secondary and higher education, covering all streams and institutions. Earlier, a subscriber could withdraw GPF for courses beyond the high school stage only.
    • Obligatory Expenses : It has been decided to permit withdrawals from the fund by the subscriber for obligatory expenses viz. betrothal (engagement), marriage, funerals, or other ceremonies of self or family members and dependents, besides illness of self, family members or dependents.
    • The withdrawal will also be allowed for housing including building or acquiring a suitable house or ready built flat, repayment of outstanding housing loan, purchase of house site for building a house, constructing a house on a site acquired, reconstructing or making additions on a house already acquired besides renovating, additions or alterations of ancestral house.
    • The GPF can be withdrawn for purchase of motor car, motor cycle, scooter etc. or for repayment of loan already taken for this purpose.
    • The GPF can be withdrawn for purchase of consumer durables also.
  • Turnaround Time : All types of withdrawals (full or partial) will be paid within 15 days. In case of emergencies like illness etc., the time limit maybe restricted to seven days only.
  • Extent of Partial Withdrawal amount :  For illness, the withdrawal may be allowed up to 90 per cent of the amount standing at credit of the subscriber. For other purposes, up to twelve months pay or three-fourth of the amount standing at credit, whichever is less.
  • No documents required : You (GPF subscriber) do not have to furnish any documentary proof in support of your request to withdraw from GPF, except for a self-declaration.  If you provide the reasons for withdrawal in the declaration form, that would be sufficient. In all cases of withdrawal from the fund , you just need to get it sanctioned by your head of department (HOD)
  • It has also been proposed that GPF withdrawal of up to 90 per cent of balance will be allowed for government servants who are due for retirement (or) superannuation within 2 years.

These new rules are quite liberal on various purposes of withdrawal, but kindly note that you are saving in GPF for your long term goal like ‘retirement‘. Hence, withdrawal from your GPF should be considered as a last resort and not a first one.

(Post first published on 09-March-2017)

  • Abhinandan prakash says:

    Hi…I m abhinandan.want to know either a ddo is eligible to order or recommend for the withdrawal of non-refundable gpf advance or the employee will have to get permitted by head of department or employer..plz… suggest me.

  • Fayyazul Karim says:

    In case of GPF advance, what is the number of instalments for refunding ?
    Pl inform

  • Ataul says:

    For booking for purchasing a flat i took withdrawal . Again I want to take withdrawal for paying some outstanding due. Pleae guide the admissibility of rules

  • B. MUTHU VIJAYAN says:

    I am going to retire on May2018. Withdrawn 90%of my GPF. When will I claim my Balance amount

  • Masthan babu says:

    How many times we can take GPF part final withdrawal in our entire service

  • mahesh kumar says:

    sir, please clarify about interest payment on zp pf balance for inter district transfers and final payments as can i pay interest upto the month of finalization or maximum 6 months from retirement date/date of inter dist transfer. please clarify sir

  • Arun says:


    How much can I withdraw from GPF as per latest rule for purchase of House/repair of house?

    90% or up to twelve months pay or three-fourth of the amount standing at credit, whichever is less.

    Kindly clarify same at the earliest. I shall be highly obliged for your cooperation.

    Arun Giri

    • Dear Arun,
      For illness, the withdrawal may be allowed up to 90 per cent of the amount standing at credit of the subscriber.
      For other purposes, up to twelve months pay or three-fourth of the amount standing at credit, whichever is less.

  • p. Ranjan says:

    Their is error in name, i. e my dads’ gpf no. contains another person’s name. my dad retired as sub inspector patna bihar.
    They are asking to verify the gpf no. also on site i found ddo approval letter. what is it. also kindly guide me for easy withdrawal of gpf as its pretty long time.

  • Vinay says:

    Sir,will income tax reduces, if i increase the gpf installment.

  • Rajesh says:

    I take gpf withdrawal for renovation of my house in dec 2017. Now when i take another gpf withdrawal for the same purposr. Is there any ruling regarding gap between two withdrawal of same purpose

    • Dear Rajesh..I believe there can be time-gap and/or may not be allowed to withdraw for same purpose.
      Suggest you to kindly check with your HR team (employer).

  • Sukanya says:

    Pl advise whether during the last year of service, two times withdrawal is ok, one @ 90% without any reason and the second @75% for ayurvedic treatment ?

  • Naresh says:

    What will be the GPF tax rate. How and at what rate it calculate in ITR ?

  • RAMESH KUMAR says:


    • Dear Ramesh,
      Actually there is no need to refund the unutilized amount. Appreciate your honesty!
      I am not sure about the installment option. If you have the un-utilized monies, it does not matter whether you re-deposit lump sum or in installments..

  • SR Yadav says:

    What can be the maximum monthly GPF subscription/contribution in Pay band 15600-39100, PB-3, New Basic pay in pay Matrix-11 is Rs.80000 per month as on 01 August, 2017 in the revised scale?

    My monthly basic pay will be counted as on 31 March, 2017 OR 1st August, 2017 for maximum monthly GPF subscription.

  • SR Yadav says:

    Can anyone tell me the monthly subscription limit of GPF? I am subscribe my Full BASIC PAY as on 31st July, 2017 salary after getting the yearly increment BUT my FAO reduce my GPF monthly subscription without my concurrence/knowledge with the remarks that I can not subscript more than basic pay of March, 2017.
    When I can increase my GPF subscription twice in a year, why he reduced my monthly Subscription. He is telling as per GPF Rules, 1960, I am not eligible for increasing my full basic pay as on 31st July, 2017.

    Kindly clarify, whether he right OR wrong?

  • Epsita says:

    Sir is interest is also payable on loans taken from gpf

  • seema says:

    i want NRA GPF for higher education of my son . As per new guidelines 12 pay can be drawn for the said purpose.
    kindly make it clear whether Pay is Gross pay of Basic pay ?

  • Aks says:

    What can be the maximum monthly GPF contribution in Pay band 15600-31900, pay in pay band 80000?

  • Devendra Singh says:

    I can withdrawal for purchase plot and ready build at different places.

  • Hasanbhai VIRANI says:

    How many percent widroal GPF for house renovation my services 28 years

  • Pradeep E.M says:

    Sir Can We pay the GPF advance loan in single payment

  • UMAPADA Gorai says:

    I would like to withdraw from my GPF Account on the ground renovation of my old house which I got from my father. Should I be submit any document against the ground compulsory to my HOD ? I have completed 20 years of my job.

  • Sharief beg says:

    I am indian navy civilian employee. And retired 31july2017 got GPFfinal setelment amount after one month without interest..where should I complaint???

  • Principal says:

    GPF Advance will be approved with the GPF Withdrawal in the period of one or two months in Himachal Pradesh or not

  • OM SHNAKAR says:


  • ANJANAPPA A says:

    can i withdraw GPF amount for purchase of Aricultural land to enable me to do farming after retirement

  • J S Sachdeva says:

    Can I withdraw from GPF for House Renovation Even if the House is NOT in my name ?

    J S Sachdeva

  • Binoy Kumar Thapa says:

    Is refund of excess payment of final payment of GPF from pensioner allowed. Pl mention the guiding rules

  • sudarshan says:

    I am govt servents. l have need gpf part final withdrawl. how many years completed in service to withdrawn plz reply….

  • Shaik Khaleel Ahmed says:

    How many time we withdrawal the GPF Partfinai in service and how many times withdrawal GPF Temp.Advance if advance is balance

  • Sanjeev Kumar says:


    My father require GPF money for my sister marriage, he has completed service more than 25 years, now how much he can withdraw from his GPF?

    PLZ Reply…

  • Vishnu Kumar Agarwal says:

    I have taken GPF part final rs 3,00,000(three lakh) for constraction a plot in year 2006 at Jaipur.
    Now, I want to purchase a flat at noida ( U P ). Can I will get GPF part final. I have complated
    30 year service.

  • Asem Suresh Kumar says:


  • Hemalatha says:

    Hello Sir,
    Good Evening.
    I want to withdraw from my EPF account Employee contribution as on date is Rs. 90,000.00 and i have just completed 5 years of EPF service. Money required is to fund my child nursery education and payment of LIC premium. I need to take maximum amount i can take. Please suggest how

  • Nick says:


  • Ali says:

    Hi…. Thanks fors haring.

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