Document No: EPR: 01
Version: 1.0
November, 2016
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
Government of India
Ministry of Electronic and Information Technology (MeitY)
New Delhi –110003
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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Metadata of Document Framework for Electronic Payments and Receipts
S. No.
Data elements
Values
1.
Title
Guidelines for Adoption of Electronic Payments and
Receipts (EPR)
2.
Title Alternative
EPR
3.
Document Identifier
EPR:01
4.
Document Version, month, year of
release
Version 1, Nov 2016
5.
Present Status
Approved by Secretary, Ministry of Electronics & IT
6.
Publisher
Ministry of Electronics and Information Technology
(MeitY), Government of India (GoI)
7.
Date of Publishing
Nov 2016
8.
Type of Standard Document
( Policy / Technical Specification/
Best Practice /Guidelines/
Framework/ Process)
Guidelines
9.
Enforcement Category
( Mandatory/ Recommended)
Recommended
10.
Creator
(An entity primarily responsible for making
the resource)
Ministry of Electronics and Information Technology
(MeitY), Government of India (GoI)
11.
Contributor
(An entity responsible for making
contributions to the resource)
Ministry of Electronics and Information Technology
(MeitY) and Controller General of Accounts (CGA)
12.
Brief Description
The Guidelines for Adoption of Electronic
Payments and Receipts (EPR) of Government of
India aims to harness the potential of electronic
cashless payments platforms for various Payments or
Receipts handled by Departments / Institutions.
13.
Target Audience
(Who would be referring / using the
document)
State Governments, Govt. of India Autonomous Bodies,
Central Public Sector Undertakings and Municipalities
14.
Owner of approved standard
MeitY, New Delhi
15.
Subject
( Major Area of Standardization )
Guidelines for Adoption of Electronic Payments and
Receipts (EPR)
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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S. No.
Data elements
Values
16.
Subject. Category
(Sub Area within major area )
Policy guidelines and implementation framework for
Electronic Payments and Receipts
17.
Coverage. Spatial
INDIA
18.
Format
PDF
19.
Language
(To be translated in other Indian languages
later)
English
20.
Rights. Copyrights
MeitY, New Delhi
21.
Source
(Reference to the other resources from which
present resource is derived)
NIL
22.
Relation
N/A
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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Table of Contents
1. PREAMBLE .................................................................................................................................................... 6
2. BACKGROUND ............................................................................................................................................. 6
3. OBJECTIVES ................................................................................................................................................. 7
4. POLICY STATEMENT ................................................................................................................................. 7
5. OVERVIEW OF PAYMENTS AND RECEIPTS IN GOVERNMENT MINISTRIES/
DEPARTMENTS..................................................................................................................................................... 8
5.1 CITIZENS TO GOVERNMENT (C2G) AND BUSINESS TO GOVERNMENT (B2G) PAYMENTS ......................... 8
5.2 GOVERNMENT TO CITIZENS (G2C) PAYMENTS ......................................................................................... 9
5.3 GOVERNMENT TO BUSINESSES (G2B) PAYMENTS .................................................................................... 9
5.4 GOVERNMENT TO EMPLOYEE (G2E) PAYMENTS ..................................................................................... 10
5.5 GOVERNMENT TO GOVERNMENT (G2G) PAYMENTS ................................................................................ 10
6. CATEGORIZATION OF SERVICES OFFERED BY DEPARTMENTS ON BASIS OF IT
READINESS WITH RESPECT TO PAYMENTS INTEGRATION ................................................................. 11
6.1 LEVEL 1: PAPER BASED RECORDS, MANUAL BILLING SYSTEM AND NO OPTIONS FOR ELECTRONIC
PAYMENTS ............................................................................................................................................................. 11
6.2 LEVEL 2: ELECTRONIC RECORDS AND IT ENABLED PROCESSES WITH NO PAYMENTS INTEGRATION ..... 11
6.3 LEVEL 3: ELECTRONIC RECORDS MANAGEMENT, IT ENABLED AND ELECTRONIC PAYMENTS ................ 11
7. GUIDELINES ON SERVICES WITH PAYMENTS FROM CITIZENS/ BUSINESSES TO
DEPARTMENT (C2G AND B2G) ........................................................................................................................ 12
7.1 LEVEL 1 SERVICES ................................................................................................................................. 12
7.2 LEVEL 2 SERVICES ................................................................................................................................. 14
7.3 LEVEL 3 SERVICES ................................................................................................................................. 16
8. GUIDELINES FOR PAYMENTS FROM GOVERNMENT DEPARTMENT TO CITIZENS/
BUSINESSES (G2C AND G2B) ............................................................................................................................ 19
9. GUIDELINES FOR PAYMENT/RECEIPTS FROM DEPARTMENT TO OTHER DEPARTMENTS
(G2G) ...................................................................................................................................................................... 20
10. GUIDELINES FOR PAYMENT FROM DEPARTMENT TO EMPLOYEES (G2E) ............................ 21
10.1 . GUIDELINES FOR GENERATING AWARENESS .......................................................................................... 21
11. IMPLEMENTATION METHODOLOGY ................................................................................................ 22
12. PROGRESS REVIEW AND REPORTING ............................................................................................... 24
13. REVIEW OF THE EPR FRAMEWORK .................................................................................................. 24
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14. POINT OF CONTACT ................................................................................................................................ 24
15. ANNEXURES................................................................................................................................................ 25
ANNEXURE 1: ADOPTION OF PAYMENT AND RECEIPT SYSTEMS ........................................................................... 25
ANNEXURE 2: PAYMENTS AND RECEIPTS THROUGH BANK AND NON-BANK PAYMENT SERVICE PROVIDERS ...... 27
ANNEXURE 3: SUGGESTED GUIDELINES FOR ENCOURAGING DEPARTMENTS TO INCREASE USAGE OF ABOVE
MENTIONED CASHLESS OPTION THROUGH CSCS/BANK/THIRD PARTY AND PAYONLINE ...................................... 33
ANNEXURE 4 : GLOSSARY .....................................................................................................................................34
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1. Preamble
Digital India program envisages transforming India into digital empowered society and knowledge
economy. The Digital India vision provides the intensified impetus for further momentum and progress
for e-Governance and would promote inclusive growth that covers electronic services, products,
devices, manufacturing and job opportunities. Governance and Services on demand is an important
component in Digital India program and includes programs to offer seamlessly integrated, real time
online services to citizens with platforms enabled for electronic & cashless financial transactions.
Departments are being encouraged and supported to fully leverage the Common and Support ICT
Infrastructure established by Government of India.
Ministry of Electronics and Information Technology (MeitY) has been tasked with evolving/ laying
down standards and policy guidelines, provide technical and handholding support, undertake capacity
building, R&D, etc. and further evolve the Digital India vision.
The aim is that all departments are in a position to collect and make payments in an electronic mode.
MeitY envisions that multiple payment channels should be available to enable electronic transactions,
provide ease of access, and competitive transaction charges for users.
2. Background
Ministry of Electronic and Information Technology (MeitY), Government of India envisages web-
enabled/mobile enabled anytime, anywhere access to information and services across the country,
especially in rural and remote parts of India. MeitY further envisages common e-Governance
infrastructure that will offer end-to-end transactional experience for a citizen, businesses as well as
internal government functions, which includes accessing various services through internet with payment
gateway interface for online payments.
Since 2008-09, Central Government Departments are already using Public Finance Management
Systems (PFMS) for plan/ non-plan schemes. With 139 Centrally Sponsored Schemes (CSS) and more
than 800 Central Sector Schemes (CS), along with State Plans and Additional Central Assistance
(ACA), the PFMS is managing funds in excess of Rs.3,00,000 crore annually.
1
In 2013, for the
payments of Government schemes directly to beneficiary, DBT module was also included in PFMS. In
1
Source: PFMS Portal : https://pfms.nic.in/Users/LoginDetails/Login.aspx?ReturnUrl=%2f
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2015, for the payments and accounting, a dedicated module was launched and is being rolled out to pay
and accounts offices of Central Ministries.
The Apex Committee on Digital India Programme has recommended a targeted approach to implement
digital payments for citizens across all the e-Services of Government Ministries and Departments as per
following timelines.
Departments to provide for electronic payment system for all payments and receipts by 31
st
March,
2016
At least 90 percent of all the payments and receipts online by 31
st
December 2016.
Against this backdrop, MeitY has prepared this framework, intended for State Governments, Govt. of
India Autonomous Bodies, Central Public Sector Undertakings and Municipalities for expeditiously
implementing appropriate mechanism to enable electronic payments and receipts.
3. Objectives
The objective of this framework is to provide guidelines for Departments to:
i.Assess various services involving payments and receipts by types of services and level of electronic
payment enablement
ii.Provide actionable instructions for universal adoption of electronic payment modes for each type of
service through various payment channels
iii.Provide guidelines on engagement with various payment service providers
4. Policy Statement
Jan Dhan Yojana, the Aadhaar initiative of UIDAI and Mobile number (JAM), this Trinity of reforms is
one of the biggest pieces of reform ever attempted in India for direct subsidy transfer to poor citizens of
India. With financial inclusion as one of the key priorities of Government, using JAM, it is necessary
for Government Departments to adopt modes of electronic payments & receipts for its internal and
external transactions.
There exist a large number of options for enabling various payment channels and electronic modes for
payments/receipts. This framework is formulated with the aim of enabling 100 percent electronic
payment for all the external or internal transactions of the Departments.
The framework provides the guidelines for facilitating the Departments to expeditiously enable
electronic payments and receipts leveraging all the payment channels.
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5. Overview of Payments and Receipts in Government Ministries/
Departments
The overall payments and receipts made by Departments can be categorized into seven parts:
Figure 1: Types of Payments and Receipts
5.1 Citizens to Government (C2G) and Business
2
to Government (B2G) Payments
Departments deliver various kinds of services to citizens and businesses and collect payments
against delivered services through any one or more of the following modes:
Cash
Paper based payments
Cheque to the department
Demand draft in favour of Departments
Challan to the department
Electronic payments
Online mode through
National Electronic Funds Transfer (NEFT)
2
The term Business in this document means Corporate, Vendor, Supplier, Contractor, Autonomous Bodies, PSUs,
NGOs and any other non-government body
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Real Time Gross Settlements (RTGS) ( especially for B2G services)
Net Banking
PoS Terminal Based through Debit and Credit Cards
Mobile App Based ( NEFT/RTGS/Net banking)
IMPS/PPIs
Online payments of taxes and duties through Online portals of Center and States
Center
Online end to end portal for Central Board of Direct Taxes
Online end to end portal for Central Board of Excise and Customs
Other portals
State
Tax receipt portals at most of the states
5.2 Government to Citizens (G2C) Payments
As part of Government plan and non-plan schemes, Departments make payments to beneficiary of these
schemes under various heads. Central government Departments primarily use PFMS for making such
payments. Also, government hires external personnel to deliver services/support to the Departments and
makes payment against such services to personnel. Government uses following modes for the payments
to beneficiaries:
• Cash
• Paper Based ( Cheque )
• Direct Benefit Transfer to Citizen through NEFT/RTGS
• Aadhaar Enabled Payments (AEPS)
Central Government Departments use PFMS, eLekha and COMPACT for processing such payments
and state Departments use government/own portals for making such payments.
5.3 Government to Businesses (G2B) Payments
Under defined expenditure heads, Government Departments either procure goods/products or sub-
contract projects/services to external agencies/persons and make payments for such procurements and
projects using any of the following modes:
• Electronic based ( NEFT/RTGS) to businesses
• Paper based ( Cheque)
• Cash
In PFMS, the implementing agencies register as Program division and issue sanction orders, drawing
and disbursement officer generates the bills and Pay and Accounts Officer (PAO), approves the bills
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and makes the payments. State government Departments use individual systems for making such
payments.
5.4 Government to Employee (G2E) Payments
Central Departments make salary, GPF and pension payments to employees through electronic means
primarily; Central Government officers use systems named as e-Lekha and COMPACT developed by
Controller General of Account (CGA). State Departments are presently using self-developed or
procured systems for making payments. Some payments like housing, loans, utility bills, petty
contingent charges or remuneration of casual nature are paid using cheque or cash.
5.5 Government to Government (G2G) Payments
Central Government Departments use Public Finance and Management (PFMS) for making payments
against plan and non-planned schemes. PFMS is mainly used for Central Sector and Central sponsored
schemes and their interfaces with state treasury.
For making G2G payments, State Government Departments use developed or procured systems for
making payments.
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6. Categorization of Services offered by Departments on basis of IT
readiness with respect to Payments Integration
Departments collect and receive payments against services delivered/received to other Departments,
citizens and businesses. The services delivered by Departments are categorized under the three
progressive levels of IT as indicated below:
6.1 LEVEL 1: Paper Based Records, Manual Billing System and No options for electronic
payments
This level includes services in which:
Beneficiaries (citizens/business) in case of G2C payment and Payer in case of C2G payments
records are completely paper based
In case of C2G payments, bill generation process for services is manual
Payments and receipts are received ONLY through cash / cheque with no option of electronic
payments
6.2 LEVEL 2: Electronic Records and IT Enabled processes with No Payments Integration
This category includes services with:
Completely digitized records of G2C/B payment‟s beneficiaries (citizens/business) and payers in
case of C/B2G payments
The sanctioning and billing processes for services are automated, respective approvals are
implemented electronically and sanction orders/bills are generated electronically
Payments and receipts are paid /received ONLY through cash/cheque with no option of electronic
payments
6.3 LEVEL 3: Electronic Records Management, IT enabled and Electronic payments
This category includes services with:
Completely digitized records of G2C/B payment‟s beneficiaries (citizens/business) and payers in
case of C/B2G payments
The sanctioning and billing processes for services are automated, respective approvals are
implemented electronically and sanction orders/bills are generated electronically
For payments and receipts, there are ONE or more of the following options for electronic
payments/receipts and through:
For Over-the-counter payments/receipts: Card based/ IMPS/ Wallet based
For web based payments/receipts: Card based/ Net banking/ IMPS/ RTGS/ NEFT/ mWallets
For mobile based payments: Card based/ Net banking/ IMPS/ RTGS/ NEFT/ mWallets
7.Guidelines on Services with Payments from Citizens/ Businesses to Department (C2G and B2G)
These guidelines are applicable for Govt. of India Autonomous Bodies, Central Public Sector Undertakings, state government departments, district local
bodies delivering services/ products to citizen/businesses which results into departments making or receiving payments/fees/fines.
7.1LEVEL 1 Services
These guidelines for adoption of payments/receipts systems, channels and modes are mentioned in table 1 (below) are for Departments offering Level 1
services (as per categorization mentioned in section 6) for both Rate based Services
3
and Pre-generated bill based services
4
.
Table 1 : Guidelines for Adoption of Payment Systems, Channels and Modes for Level 1 Services
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
State
Government
Department,
municipalities,
Govt. of India
Autonomous
Bodies and
Central
Public Sector
Bill Based
Services
Department‟s own
Counter
Adoption of Payment Systems:
Departments are advised to adopt any one or more of the following systems for
receiving payments electronically:
Adopt systems offered by banks or third party payment service providers; refer
annexure 2 for list of Reserve Bank of India (RBI) approved Bank or Non-Bank
organizations
Use State Portal or any Portal developed by their IT Department to provide a
payment facility integrated with a payment gateway service provider. Refer
annexure 2.1.4
CSC Counters
Rate based
Services
Department‟s own
counters
CSC‟s counters
Third party‟s
counters
Common Service
3
Rate Based Services are services against which charges are pre-decided for delivery of services, for example sale and submission of government forms, application of
water bill connection etc.
4
Pre-Generated bill based services are services for which bill is generated on the basis of consumption of any services offered by government departments such as water
bill payments.
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Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
Undertakings
Center (CSC)
Counters
Adopt PayOnline for receiving payments; refer annexure 1.1 for detailed
guidelines.
Adoption of Payment Channels:
Departments are advised to also adopt multiple channels for receiving payments
electronically
For adoption of third party counter/portal as service delivery channel, refer
annexure 2 for list of Reserve Bank of India (RBI) approved Bank or Non-Bank
organizations
In addition to department‟s own counters and third party counters, Departments
may also adopt CSCs as service delivery channel and receive payments against
services offered through CSCs as channel, refer annexure 1.2 for details
Adoption of Payment modes
For each of the counter based services through own counter/ Third party counters /
CSC counters, department are advised to implement at least one of the following
options of electronic payment modes at the counter: Debit /Credit Card or IMPS or
PPI
Payments to businesses for delivering government services to citizens ( Indirect
receipts to citizens):
Any receipts from citizens which are received by businesses for delivering
government outsourced services to citizens should also be through electronic
modes. Businesses are advised to make following modes available to
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
citizens/businesses for receiving payment
For each of the counter based services through business/service provider‟s counters,
businesses are advised to implement at least one of the following options of
electronic payment modes : Debit /Credit Card or IMPS or PPI
7.2LEVEL 2 Services
These guidelines for adoption of payment receipt systems, channels and modes are mentioned in table 2 (below) are for Departments offering Level 2
services (as per categorization mentioned in section 6) for both Rate based Services
5
and Pre-generated bill based services
6
.
Table 2: Guidelines for Adoption of Payment Systems, Channels and Modes for Level 2 Services
S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
1
State
Government
Department,
municipalities,
Govt. of India
Autonomous
Bill Based
Services
Department‟s own
Counter
Adoption of Payment Systems: Department are advised to adopt one or more of the
below mentioned payments systems
Integrate Department‟s Systems with a Payment Gateway Service Provider such
as PayGov or others for receiving payments electronically; refer annexure 2.1.4
Integrate with systems offered by banks or third party service providers; refer
CSC Counters
Rate based
Services
Department‟s own
counters
CSC‟s counters
5
Rate Based Services are services against which charges are pre-decided for delivery of services, for example sale and submission of government forms, application of
water bill connection etc.
6
Pre-Generated bill based services are services for which bill is generated on the basis of consumption of any services offered by government departments such as water
bill payments.
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S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
Bodies and
Central
Public Sector
Undertakings
Third party‟s
counters
annexure 2 for list of Reserve Bank of India (RBI) approved Bank or Non-Bank
organizations
Adoption of Payment Channels
Departments are advised to also adopt multiple channels for receiving payments
electronically
For adoption of third party counter/portal as service delivery channel, refer
annexure 2 for list of Reserve Bank of India (RBI) approved Bank or Non-Bank
organizations
In addition of department‟s own counters, Departments may also adopt CSCs as
service delivery channel and receive payments against such services. For
adoption of CSC as service delivery channel, refer annexure 1.2
Adoption of Payment mode
For each of the counter based services through department/CSC counters,
departments are advised to implement at least one of the following options of
electronic payment modes : Debit /Credit Card or IMPS or PPI
At the department/ CSC / Third party Portals, applicable Departments are advised
to implement at least one of the following options of electronic payment modes :
Debit /Credit Card or IMPS or PPI or Net banking or RTGS or NEFT
Payments to businesses for delivering government services to citizens ( Indirect
receipts to citizens):
Any receipts from citizens which are received by businesses for delivering
Common Service
Center (CSC)
Counters
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S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
government outsourced services to citizens are advised to also be through electronic
modes.
Businesses are advised to make following modes available to citizens/businesses
for receiving payment
At the Business/System provider‟s Portals, are advised to implement at least
one of the following options of electronic payment modes : Debit /Credit Card
or IMPS or PPI or Net banking or RTGS or NEFT
For each of the counter based services through business/service provider‟s
counters, businesses are advised to implement at least one of the following
options of electronic payment modes : Debit /Credit Card or IMPS or PPI
7.3LEVEL 3 Services
These guidelines for adoption of payment receipt systems, channels and modes are mentioned in table 3 (below) are for Departments offering Level 3
services (as per categorization mentioned in section 6) for both Rate based Services
7
and Pre-generated bill based services
8
.
Table 3: Guidelines for Adoption of Payment Systems, Channels and Modes for Level 3 Services
S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
7
Rate Based Services are services against which charges are pre-decided for delivery of services, for example sale and submission of government forms, application of
water bill connection etc.
8
Pre-Generated bill based services are services for which bill is generated on the basis of consumption of any services offered by government departments such as water
bill payments.
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S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
1
State
Government
Department,
municipalities,
Govt. of India
Autonomous
Bodies and
Central
Public Sector
Undertakings
Bill Based
Services
Department‟s own
Counter
Adoption of Payment Systems:
Department‟s websites are advised to comply to the website guidelines mentioned
at http://guidelines.gov.in/ i.e. Guidelines for Indian Government Website (GIGW)
and are advised to get certified with „Website Quality Certification‟ by STQC
Departments are advised to adopt any one or more of the following systems for
receiving payments electronically:
Adopt PayOnline
9
for receiving payments electronically.
Adopt systems offered by banks or third party service providers; refer annexure
2 for list of Reserve Bank of India (RBI) approved Bank or Non-Bank
organizations.
Departments are advised to integrate with sufficient numbers of Bank and
Non-Bank Payment Service Providers in order to gain required reach for
citizens using electronic modes.
Adoption of Payment Channels
In addition of department‟s own counters, Departments may also adopt CSCs as
service delivery channel and receiving payments against such services. For
adoption of CSC as service delivery channel, refer annexure 1.2
Adoption of Payment modes
For each of the counter based services through department/CSC counters,
departments are advised to implement at least one of the following options of
CSC Counters
Rate based
Services
Department‟s own
counters
CSC‟s counters
Third party‟s
counters
Common Service
Center (CSC)
Counters
9
PayOnline is Under development by Department of Electronics and Information Technology, Ministry of Communication and IT
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S/
N
Type of
Departments
Types of
Services
Channels
Guidelines for adoption of systems and Payments modes
electronic payment modes : Debit /Credit Card or IMPS or PPI
Payments to businesses for delivering government services to citizens ( Indirect
receipts to citizens):
Any receipts from citizens which are received by businesses for delivering
government outsourced services to citizens are advised to also be through electronic
modes.
Businesses are advised to make following modes available to citizens/businesses
for receiving payment
For each of the counter based services through business/service provider‟s
counters, businesses are advised to implement at least one of the following
options of electronic payment modes : Debit /Credit Card or IMPS or PPI
At the Business/System provider‟s Portals, are advised to implement at least
one of the following options of electronic payment modes : Debit /Credit Card
or IMPS or PPI or Net banking or RTGS or NEFT
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8. Guidelines for Payments from Government Department to Citizens/
Businesses (G2C and G2B)
These guidelines are applicable for the all the Government Departments making payments to citizens
and businesses in cash/paper based (Cheque /DDs) modes
Type of
Departments
Types of
Expenditures
Guidelines for adoption of systems and Payments modes
Govt. of India
Autonomous
Bodies and
Central Public
Sector
Undertakings
a. Payments to
Citizens/Busin
esses as per
planned
scheme
b. Payments to
Citizen/Busine
sses as per
services
provided to
Government
Payments to Citizens/Businesses :
Departments are advised to adopt electronic systems for
bill preparation, sanction payments and payment approvals
and integrated with electronic payment processing systems
for making payments to citizens and businesses
Payments are advised to be made directly into beneficiary
accounts except in exceptional cases, as envisaged by
department/organization specific guidelines
State
Government
Department,
ministry,
municipalities
or Any other
department
receiving
Government
payments
State Plan and
non-plan
payments
For State Funds:
State departments are advised to use state payments
systems developed and prescribed by State
Government for bill preparation, sanction payments and
payment approvals for making payments to citizens and
businesses
State Departments are advised to adopt electronic modes
for payments to citizens/businesses:
Directly credited into citizen‟s/business‟s account
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9.Guidelines for Payment/Receipts from Department to Other Departments
(G2G)
These guidelines are applicable for the all the Government Departments making payments to other
Departments in either cash or paper based (cheque / DDs) modes.
Type of
Departmen
ts
Types of
Expenditur
es
Guidelines for adoption of systems and Payments modes
Govt. of
India
Autonomou
s Bodies and
Central
Public
Sector
Undertaking
s
NA
Payments and Receipt to Other Government Departments:
Organizations / departments are advised to process all payments to
other government departments using electronic modes, with
exceptions as stated by respective organizations.
For Receipts:
Department may adopt PayOnline portal.
For receipt of funds ( e.g. Un-utilized funds) from state governments,
public sector entities or any other organizations/personnel,
Government Departments are advised to provision following modes:
RTGS/NEFT
mWallets
IMPS
Net banking or RTGS or NEFT
NA
State
Government
Department/
ministry
State Plan
and non-
plan
payments
Department are advised to adopt any one or more options of electronic
payments and receipts to Center, other State Government, public sector
organizations and private entities:
Department may adopt PayOnline portal.
For payments and receipts to/from other mentioned government
Departments, each government department are advised to enable
electronic modes of payments/receipts such as :
RTGS/NEFT
mWallets
IMPS
Net banking or RTGS or NEFT
Accounting of G2G payments and receipts may be done through
eTreasury system developed by NIC
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10.Guidelines for Payment from Department to Employees (G2E)
These guidelines are applicable for the all the Government Departments making payments ( salary,
GPF, Pension, grant or any other funds) to full time, contractual, daily wage based staff in either
cash or paper based (Cheque / DDs) modes:
Type of
Departments
Guidelines for adoption of systems and Payments modes
Govt. of
India
Autonomous
Bodies and
Central
Public Sector
Undertakings
Payments To Employees
Organizations/Departments are advised to process all payments to
employees including salary, LTA or any other compensation
component using electronic modes only.
Receipts from Employees:
Department may adopt PayOnline portal or any other
government/Autonomous body developed portal for receiving any
deposits such as fines, unutilized grants/funds etc.
State
Government
Department/
ministry
Payments To Employees
Each government department are advised to use enable electronic
modes of payments to employees:
RTGS/NEFT
mWallets
IMPS
Net banking or RTGS or NEFT
Government Departments may also use either eSalary system developed
by respective state‟s NIC Team or any state specific systems
Receipts from Employees:
Department may adopt PayOnline portal
Government Departments are advised to adopt electronic modes for
receiving any deposits such as fines, unutilized grants/funds etc.
10.1. Guidelines for Generating Awareness
Department are advised to take steps to build awareness on availability and usage of various
electronic Payment channels and modes. Department are advised to also take measures to
innovatively incentivize citizens making payments electronically. Guidelines for the same are
attached in Annexure 3.
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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11.Implementation Methodology
The implementation approach for the EPR framework can be defined as a two-step process. It
primarily addresses assessment of services offered by the Departments to internal and external
stakeholders, identification and adoption of delivery channels and usage of options for electronic
payments for payments and receipts from/to department:
Figure 2: Implementation Approach
Step 1: Assessment of the department‟s overall status of services offered to internal and external
stakeholders on the basis of IT enablement and existing payment channels. The services can be
categorized in to various levels on the basis of IT readiness levels and adoption of payment modes, as
indicated in table 4:
Level 1 - Service with paper based records, manual process and manual billing system
Level 2 - Digitized records and IT enabled processes and computerization of Billing systems,
with no options for electronic payments
Level 3 - Digitized records and IT enabled processes and computerization of Billing systems,
with multiple options for electronic payments with integration with Payment providers
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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Table 4: Assessment of Services Offered by Departments
Type of
Payments/
Receipts
Payer
Payee
Total
Number of
Services
Offered by
the
Department
Level 1 :
Paper
Based
Records,
Manual
Billing
System
Level 2 :
Computerization
of Billing
systems
completed
Level 3:
Integrations
with
Payment
providers.
Number of services
G2C
Department
Citizen
G2B
Department
Business
G2G
Department
Department
G2E
Department
Employee
C2G
Citizen
Department
B2G
Business
Department
E2G
Employee
Department
Step 2: For each of the service, department are advised to list already adopted payment modes as
illustrated and depicted in table 5.
Table 5 : Payment Details Integration
Name of
Service
Payment Channel
Level
Payment Modes
Department‟s
Counter/
CSCs/Online / Third
Party
Level 1/2/3
In case of level 1 and 2, Payment Mode are
advised to be specified as either cash or
cheque or both.
In case of level 3, type of payment modes
are advised to be specified which may
include NEFT, RTGS, IMPS, Card Based,
netbanking or others
EPR Framework
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12.Progress Review and Reporting
1. Baseline Reporting: The department shall nominate nodal officer and register with EPR Reporting
portal. Department shall ensure that nodal officer updates the baseline status of IT and payment
enablement „Assessment of IT Enablement and Electronic Payment Readiness of the Services Offered
by Departments‟.
Note: EPR portal shall be created and managed by MeitY. This portal shall have functionality to
update both the periodic status of IT and payment enablement and summary of cash and electronic
transactions.
2. Periodic Progress Reports: Further on, regular (monthly) department level progress review shall be
done and status updated in the portal EPR portal. MeitY shall periodically generate consolidated
progress report using EPR portal and extend support as required to the Departments.
3. Information Sharing with Payment Service Providers: Access to EPR Reporting portal shall be
given to RBI licensed list of payment service providers and banks enabling them to directly contact
respective department.
13.Review of the EPR Framework
The Government of India reserves the right to review and revise the EPR framework as necessary.
14.Point of Contact
Queries or comments related to the EPR Framework may be sent to the Director (eGovernance),
Ministry of Electronics and Information Technology (MeitY), Electronics Niketan, 6 CGO Complexes,
Lodhi Road, New Delhi – 110003. They can also be sent through e-mail to kbhatia@gov.in
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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15.Annexures
Annexure 1: Adoption of Payment and Receipt Systems
Annexure 1.1. : Guidelines for Adoption of PayOnline
MeitY is formulating a generic portal which will enable receipts of government payments. As per
guidelines, applicable Departments may adopt PAYONLINE by following guidelines mentioned on
following link: www.payonline.gov.in (the Portal is in beta stage and currently undergoing
development).
Objective of PAYONLINE:
To support all applicable (as per the guidelines) State Governments, Govt. of India Autonomous
Bodies, Central Public Sector Undertakings and Municipalities irrespective of functions in their
efforts for enabling electronic payments.
To support payments of both fixed fees and bill based payments for C2G and B2G payments.
To enable linkages to multiple payment providers thereby providing ease of payments to citizens
and businesses.
Procedural Guidelines of PayOnline:
The Departments would have to provide data including fee list, bill details, unique customer
identifier (Customer ID, Bill No. etc.) and other relevant details to enable payments through the
PAYONLINE.
PAYONLINE would prescribe common data formats for customer and fee list data exchange as
well as transaction level data which would apply to all Departments. This will ensure that the
details are recorded in a structured and identifiable manner.
PAYONLINE would define payment settlement and reconciliation processes for each department
for each type of services/payments being rendered.
PAYONLINE would define a common process for data updates in case of billing data, collection
formats /frequency; fee lists etc. are changed at the department level. This would ensure that there
is synchronization between the Departments and the stipulations concerning payments at the
Department level and ensure that the customer does not face any issues.
Guidelines for Adoption of Electronic Payments and Receipts (EPR)
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Annexure 1.2. : Guidelines for enablement of services through CSCs (Guidelines for integration
with CSCs already defined)
CSC has a prescribed set of procedures for integration governed by the „Guidelines for implementation
of the CSC scheme in States‟ prescribed as on May 2007. The guidelines can be accessed from the
following link: http://csc.gov.in/images/states_gudielines.pdf or are as enclosed in file:
CSC_states_gudieline
s.pdf
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Annexure 2: Payments and Receipts through Bank and Non-Bank Payment Service
Providers
Annexure 2.1 RBI Licensed PSPs
Annexure 2.1.1. : RBI licensed Commercial Banks
10
List of Public Sector & Private Sector Banks
Public Sector Banks
Private-sector banks
State Bank and its associate
1. Axis Bank
1. State Bank of India
2. Bandhan Bank
2. State Bank of Bikaner & Jaipur
3. Catholic Syrian Bank
3. State Bank of Hyderabad
4. City Union Bank
4. State Bank of Patiala
5. Development Credit Bank
5. State Bank of Mysore
6. Dhanlaxmi Bank
6. State Bank of Travancore
7. Federal Bank
Nationalized banks
8. HDFC Bank
1. Allahabad Bank
9. ICICI Bank
2. Andhra Bank
10. IDFC Bank
3. Bank of Baroda
11. IndusInd Bank
4. Bank of India
12. ING Vysya Bank
(merged with Kotak Mahindra Bank in April 2015)
5. Bank of Maharashtra
13. Jammu and Kashmir Bank
6. Canara Bank
14. Karnataka Bank
7. Central Bank of India
15. Karur Vysya Bank
8. Corporation Bank
16. Kotak Mahindra Bank
9. Dena Bank
17. Lakshmi Vilas Bank
10. Indian Bank
18. Nainital Bank
11. Indian Overseas Bank
19. Sunitkeshrai Bank
12. Oriental Bank of Commerce
20. South Indian Bank
13. Punjab & Sind Bank
21. Tamilnadu Mercantile Bank
14. Punjab National Bank
22. Yes Bank
15. Syndicate Bank
22. Yes Bank
16. UCO Bank
17. Union Bank of India
18. United Bank of India
10
https://rbidocs.rbi.org.in/rdocs/Publications/PDFs/APB30091213F.pdf
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19. Vijaya Bank
Other public sector banks
1. Bharatiya Mahila Bank
2. IDBI Bank
Besides the above there are also the following banking providers that (if CBS enabled) can be used by
Departments for enabling electronic payments:
Foreign Banks (RBI List available at :
https://www.rbi.org.in/commonman/Upload/English/Content/PDFs/71207.pdf)
State Co-operative Banks (RBI List available at:
https://www.rbi.org.in/Scripts/AboutUsDisplay.aspx?pg=StateCooperativeBanks.htm)
Urban Scheduled Co-operative Banks (RBI List available at :
https://www.rbi.org.in/commonman/upload/English/Content/pdfs/schedulecoop.pdf)
Regional Rural Banks (RBI List available at:
https://www.rbi.org.in/scripts/AboutUsDisplay.aspx?pg=RegionalRuralBanks.htm)
Annexure 2.1.2. : RBI authorized White label ATM providers
The below mentioned list provides the list of RBI authorized White Label ATM Operators
2
Sr. No.
Name of the Authorized Entity
Payment System Authorized
White Label ATM Operators
1
AGS Transact Technologies Ltd.
Installation and operation of WLAs
2
BTI Payments Pvt. Ltd.
Installation and operation of WLAs
3
Hitachi Payment Services Pvt. Ltd.
Installation and operation of WLAs known as
„Money Spot‟
4
Muthoot Finance Ltd.
Installation and operation of WLAs
5
RiddiSiddhi Bullions Limited -
Installation and operation of WLAs
6
SREI Infrastructure Finance Ltd.,
Installation and operation of WLAs
7
Tata Communications Payment
Solutions Ltd.
Installation and operation of WLAs
8
Vakrangee Limited
Installation and operation of WLAs
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Annexure 2.1.3. : RBI Authorized Pre-paid Payment Instruments
The below mentioned list provides the list of RBI authorized Pre-paid Payment Instruments
11
Sr. No.
Name of the Authorized Entity
Payment System Authorized
Pre-paid Payment Instruments
1
Aircel Smart Money Limited
Prepaid Payment Instruments
2
Airtel M Commerce Services Ltd.
Pre-paid payment instruments known
as Stored Value Card Wallet (SCW)
„Airtel Money‟
3
Atom Technologies Limited
Pre-paid payment instruments known
as „Atom Wallet‟ and „Aquapay‟
4
Card Pro Solutions Pvt. Ltd.
Prepaid Payment Instruments
5
Citrus Payment Solutions Pvt. Ltd.
Pre-paid payment instruments known
as „Citrus Cash‟
6
Delhi Integrated Multi- Modal Transit
System Limited
Pre-paid Payment Instruments
7
DigitSecure India Private Limited
Pre-paid payment instruments e-
wallet known as „HotRemit'
8
Edenred (India) Private Limited – nee
Accor Services Pvt. Ltd.
Meal and gift paper vouchers, meal
and cafeteria cards, gift cards. The
products are mainly under the brand
name „Ticket/Ticket
Restaurant/Ticket Compliments‟
9
Eko India Financial Services Private
Limited
Pre-paid payment instruments
10
Fino Paytech Ltd. (Transfer of authorisation
from erstwhile Nokia Mobile Payment
Services India Pvt. Ltd.)
Pre-paid payment instruments
11
FX Mart Pvt. Ltd.
Pre-paid payment instruments known
as
„FX Money‟
12
GI Technology Private Limited
Pre-paid payment instruments Card
known as 'I Cash'
13
Idea Mobile Commerce Services Ltd.
Pre-paid payment instruments known
as „Idea Money‟
14
India Transact Services Limited,
Pre-paid payment instruments known
as „Ongo‟
15
Itz Cash Card Ltd.
Pre-paid payment instruments known
11
Source: RBI https://rbi.org.in/scripts/publicationsview.aspx?id=12043
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as „Pay on web‟, „Mobile Wallet‟ and
„Itz Cash BSNL trust Card‟
16
MMP Mobi Wallet Payment Systems
Limited
Pre-paid payment instruments known
as „mRupee‟
17
Mpurse Services Pvt. Ltd.
Pre-paid payment instruments known
as „mpurse wallet‟
18
Muthoot Vehicle & Asset Finance Ltd.
Pre-paid payment instruments e-
wallet known as „Muthoot Money‟
and m-wallet known as „Muthoot
wallet‟
19
My Mobile Payments Limited
Pre-paid payment instruments known
as „MOM‟
20
One97 Communications Ltd.
Mobile based Pre-paid payment
instruments m- Wallet known as
„Paytm wallet‟
21
One Mobikwik Systems Private Limited
Prepaid Payment Instruments known
as „Mobikwik Wallet‟
22
Oxigen Services (India) Pvt. Ltd.
Pre-paid payment instruments known
as „Oxigen Wallets‟
23
Paul Fincap Pvt. Ltd.
Prepaid Payment Instruments
24
PayMate India Pvt. Limited
Pre-paid payment instruments known
as „Paymate Wallet‟
25
Pay Point India Network Private Limited
Pre-paid payment instruments known
as 'Pay Pointz'
26
Premium eBusiness Ventures Private
Limited
Pre-paid payment instruments
27
Pyro Telecommunications Ltd.
Pre-paid payment instruments m-
wallet known as „SpeedPay‟
28
QwikCilver Solutions Pvt. Ltd.
Pre-paid payment instruments, Co-
branded gift card known as „Issued
by QwikCilver‟
29
Reliance Payment Solution Limited
Pre-paid payment instruments known
as „Jio Money‟
30
Smart Payment Solutions Pvt. Ltd.
Pre-paid payment instruments known
as „PayCash‟
31
Sodexo SVC India Pvt. Ltd
Paper based vouches known as
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Meal, Catering, Gift Gold, Gift
Exclusive and Gift Advantage.
Electronic based vouchers, gift passes
known as Meal Card, Premium E Gift
Exclusive E gift and Say Rewards
32
Spice Digital Ltd
Pre-paid payment instruments
33
Tech Mahindra Limited
Pre-paid payment instruments (m-
wallet) known as „MoboMoney‟
(Transfer of authorisation from erstwhile
CanvasM Technologies Ltd.)
34
Transaction Analysts (India) Private Ltd.
Pre-paid payment instruments known
as „Transaction Assured‟
35
UAE Exchange & Financial Services Ltd.
Pre-paid payment instruments m-
wallet known as „X-Pay
36
UTI Infrastructure Technology and Services
Ltd.
Pre-paid payment instruments known
as National Common Mobility Card
(NCMC)
35
Vodafone m-pesa Limited
Pre-paid payment instruments known
as „Vodafone M-pesa‟
(Transfer of authorisation of erstwhile
Mobile Commerce Solutions Ltd.)
36
Y-Cash Software Solutions Private Limited
Pre-paid payment instruments m-
wallet known as „Y-Pay Cash‟
37
ZipCash Card Services Pvt. Ltd.
Pre-paid payment instruments known
as 'ZipCash Coupons'
Annexure 2.1.4. : List of Non-Bank Entity as Payment Service Providers
RBI is empaneling Non-Bank entities such as Payment aggregators for receiving electronic payments
as Bharat Bill Payment operating units (BBPOUs). Applicable (as per the guidelines) Government
Departments are advised to refer following links for list of empaneled BBPOUs:
www.rbi.org.in and http://www.npci.org.in/BBPS-about-us.aspx
For the reference, list of major payment aggregators: Bill desk
Techprocess
CCAvenue
Times of Money/DirectPay
EBS
Citrus
Payu / PayuPaisa
Paytmpayment
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ZaakPay
SBIePay
(Many Others)
Annexure 2.2. : Guidelines on Settlement of electronic Payments
RBI guidelines for settlement of payments for electronic payment transactions involving
intermediaries: https://www.rbi.org.in/scripts/NotificationUser.aspx?Mode=0&Id=5379
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Annexure 3: Suggested guidelines for encouraging Departments to increase usage of above
mentioned cashless option through CSCs/Bank/Third Party and PayOnline
Departments should identify measures to encourage department‟s staff, Citizens/businesses for usage
of electronic modes of payments. The specific measures may include benefits to payee/payer for usage
of available electronic options. The specific measures may be identified by the respective department.
Annexure 6:
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Annexure 4 : Glossary
Department - For the purposes of this document the term Department here refers to all Government
Departments, Ministries, Utility service Providing Agencies, Municipal bodies, Public Sector bodies at
the Central and State levels.
Payment Service Providers (PSPs) – These are Third Party entities, which offer online services to
Departments enabling acceptance of electronic payments by a variety of payment methods including
credit card, debit card, bank-based payments such as direct bank transfer, and real-time bank transfer
based on online banking. Typically, they use Software as a Service (SaaS) model and form a single
payment gateway for their clients (merchants) offering multiple payment options.
Payment Aggregator (PA) - Payment Aggregators are service providers through which electronic
PSPs or merchants can process their payment transactions. Aggregators allow merchants to accept
credit card and bank transfers without having to setup a merchant account with a bank or card
association. The aggregator provides the means for facilitating payment from the consumer via credit
and debit cards, stored value accounts or bank transfer to the merchant.
Billing System - For the purposes of this document Billing System refers to the “Systems and
Processes” used by Departments to generate due of external clients at a regularly defined frequency
(say monthly, quarterly, annually, etc.) or as a one-time transaction against goods or services.
Electronic Payment - A payment or transfer made using electronic medium either by the department
to external/internal entity or external/internal entity to department.