JAMMU, Mar 7: The Jammu and Kashmir Government has directed all Drawing and Disbursing Officers (DDOs) to strictly adhere to financial rules while processing payments for works contracts and ensure proper submission of invoices for materials used during execution of works.
In a circular issued by the Finance Department, authorities noted that in several cases contractors procure raw materials and consumables in a manner that does not match the scope and specifications mentioned in the Bill of Quantities (BOQ) or without proper documentation, leading to violations of statutory provisions and possible loss of government revenue.
To ensure transparency and financial discipline, DDOs have been instructed to obtain valid tax invoices and related documents before processing bills and verify that the materials and services correspond with the approved contract specifications.
The circular also directed officers to ensure compliance with GST rules, including proper mention of GSTIN, invoice number, date, description of goods or services, taxable value and tax amount in all invoices submitted for payment.
It further stated that verified copies of invoices must be kept on record along with the contractor’s bill for audit and verification purposes. Payments will not be released unless these requirements are fully met, the circular added.
Check order copy here: Circular copy
