Clause 5, Kerala Fiscal Responsibility (Voucher Control) Order, 2015 [S3H-JF7]
As at 7 September 2026. In force from 17 November 2015.
Periodical return.—Every implementing agency carrying on the implementation of a scheme shall furnish to the Directorate of Treasuries, within twenty-one days of the close of each year, a return in Form GFR 40 of every bill received, held and disposed of during that year, and shall preserve a copy of the return for twenty-one days from the date on which it is furnished.
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