Railway Accounts Department Examinations
Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Tuesday, December 30, 2025
Appendix2 Exam 2025 Question Papers & Key
GRP Question Paper with Key
Bookkeeping, Reasoning & English Question Paper without Key
Key - Bookkeeping, Reasoning & English
Bookkeeping, Reasoning & English Question Paper with Key
Types of Contracts - Works, Services & Stores - Definitions & Differences
Tenders & Contracts: Differences between Services, Works & Stores
Services → Skill or expertise hired - Any subject matter of procurement otherthan Goods or Works - Skill
Works → Construction or execution as per drawings - The work contemplated for delivery of services as per drawings & schedules set forth in the Bid forms & required to be executed according to the specifications. - Structure
Goods / Stores → Physical items purchased and ownership transferred - Contract for sale of goods is a Contract whereby the seller transfers or agrees to transfer teh property in goods to the buyer for a price. - Supply
Our Channel (for study material)
Thursday, December 25, 2025
Information Technology - Personal Computers - GM Powers
IT POWERS – RAILWAY BOARD
Authority: Railway Board letter No. 2006/C&IS/Oth./Delegation of Powers/36 (Original 10.12.2008 – amended up to Dec-2025)
1. PROCUREMENT OF PCs
| Authority | Power / Limit |
|---|---|
| GM | No limit on number of PCs |
| PHOD / DRM / CHOD / DG / Head of Unit | Max 10 PCs per FY (additional account) |
| CTIs | As per delegated powers |
Important figures & rules
Replacement → After codal life
(RB letter 2022/AC-II/21 dated 24.03.2022)Cost ceiling (RB Office) → ₹55,000 per PC
(CPU + TFT Monitor)Procurement mode → GeM portal mandatory
Warranty → Minimum 3 years
Software → Licensed, separate copy per PC
Finance concurrence → Required
2. LOCAL AREA NETWORK (LAN) INFRASTRUCTURE
| Authority | Power |
|---|---|
| GM | Up to ₹5 crore |
| DRM / others | No powers under PH-17 |
Preferably secured wireless LAN
Charged as works under PH-17
3. IT APPLICATIONS (PRS / UTS / FOIS etc.)
| Item | Limit / Rule |
|---|---|
| Sanctioning authority | GM |
| Financial limit | ₹5 crore |
| Plan Head | PH-17 (Computerization) |
| Network | RailNet to be used |
| Accountal | Capital |
| Authority | RB letter 2014/F(X)II/10/6-Pt(1) dated 08.05.2024 |
4. AMC – HARDWARE & SOFTWARE
| Authority | Powers |
|---|---|
| GM | Full Powers |
| PHOD / DRM / CHOD | Full Powers |
| SAG (Independent charge) | Full Powers |
AMC charges → Revenue
Warranty preference → 3 years
Finance concurrence → Required
5. PRINTERS & PERIPHERALS
Laser printers liberalized
Separate printer for every PC → Discouraged
Duplex printers preferred
Shared printers encouraged (esp. non-gazetted staff)
6. PURCHASE WITHOUT QUOTATION
| Rule | Limit |
|---|---|
| GFR 2017 – Rule 154 | ₹50,000 per occasion |
Requires certificate of:
Reasonable price
Required quality
Reliable supplier
7. RAILNET & SECURITY
All PCs → RailNet mandatory
Exception → Specific approval of GM / DRM
Security & cybersecurity compliance compulsory
8. PRS / UTS / FOIS – CRITICAL SYSTEMS
Treated at par with Railway traffic communication
24×7 operation mandatory
Breakdowns → Highest urgency
Restoration through communication networks permitted
9. NOMINATED IT OFFICERS
| Jurisdiction | Officer |
|---|---|
| Zonal HQ | Sr. EDPM |
| Divisions | Sr. EDPM / DRM nominee |
| PUs / Units | Sr. EDPM / Unit nominee |
| PRS/UTS/NTES/PMS | CCM/PM |
| FOIS/ICMS/CMS/COA | CFTM |
10. FINANCE & ISSUE AUTHORITY
Issued with Finance Directorate concurrence
Digitally signed by Director ME (C&IS)
Date: 19-12-2025
ULTIMATE EXAM TAKEAWAY
- GM = maximum IT powers
- ₹5 crore (LAN & IT works)
- ₹55,000 per PC
- GeM mandatory
- AMC = Full powers
- ₹50,000 = GFR purchase without quotation
Wednesday, December 24, 2025
Vote of Credit
Tuesday, December 23, 2025
GSTIN – Goods and Services Tax Identification Number
GSTIN – Goods and Services Tax Identification Number
GSTIN is a 15-digit unique identification number allotted to every registered taxpayer under the Goods and Services Tax (GST) system in India. It helps in identifying businesses and ensuring transparency in tax compliance.
Each GSTIN is structured as follows: Format Example: 29ABCDE1234F1Z5
Segment | Digits | Description |
State Code | 1–2 | First two digits represent the state code (e.g., 27 for Maharashtra, 29 for Karnataka). |
PAN Number | 3–12 | Next ten digits are the Permanent Account Number (PAN) of the taxpayer. |
Entity Number | 13 | Thirteenth digit identifies the number of registrations on the same PAN in a state. |
Default Alphabet | 14 | Usually 'Z', reserved for future use. |
Check Code | 15 | Alphanumeric digit for error detection/validation. |
Example Explanation: GSTIN: 29ABCDE1234F1Z5
29 – Karnataka (State Code)
ABCDE1234F – PAN of the business
1 – First registration of this PAN in Karnataka
Z – Default value
5 – Checksum digit


