Date: 2026-07-01Category: Extra OrdinaryState: Union GovernmentCountry: India
VB G RAM G Manner and procedure of expenditure incurred by the State in excess of the Normative Allocation and expenses of the scheme for the UT without legislature Rules, 2026
**Executive Summary**
This notification outlines the 2026 rules for the "Viksit Bharat – Guarantee for Rozgar and Ajeevika Mission (Gramin)" regarding expenditures exceeding normative allocations. It establishes procedures for financial reporting, fund-flow mechanisms, and the Central Government's responsibility for funding Union territories without legislatures. The rules are effective as of their publication date, July 1, 2026.
**Key Points / Main Content**
**Scope and Commencement**
* The rules are officially titled the "Viksit Bharat – Guarantee for Rozgar and Ajeevika Mission (Gramin): VB – G RAM G – Manner and procedure of expenditure incurred by the State in excess of the Normative Allocation and expenses of the scheme for the Union territories without legislature Rules, 2026."
* These rules came into force immediately upon publication in the Official Gazette on July 1, 2026.
**Funding for Union Territories (UTs) without Legislature**
* The Central Government shall bear the entire expenditure of the scheme for Union territories that do not have a legislature.
* Funds for these territories will be released in accordance with the Central Government's existing financial rules, procedures, and mechanisms.
**Management of Excess Expenditure**
* "Excess expenditure" is defined as any spending by a State Government or UT Administration that exceeds the state-wise normative allocation set by the Central Government for a financial year.
* To ensure transparency and monitoring, all expenditures under the scheme, including excess spending, must be captured through a designated Management Information System (MIS).
**Reporting and Documentation Requirements**
* The designated MIS must provide component-wise and source-wise reporting to clearly distinguish between expenditures financed by Central assistance and those financed by the State Government.
* All reporting and validation activities must be conducted electronically through the MIS, following the fund-flow mechanisms determined by the Central Government.
* Data recorded in the MIS regarding excess expenditure will serve as the official record for audits, reviews, and financial management.
**Impact Analysis**
**State Governments and Union Territory Administrations**
**Impact**
States and UTs are subject to stricter reporting requirements for any spending that exceeds the federally mandated normative allocation. They must now utilize a centralized electronic system to distinguish their own financial contributions from Central assistance.
**Action Required**
Administrations must ensure all scheme-related expenditures are accurately recorded in the designated MIS and comply with electronic validation and reporting protocols.
**Union Territories without Legislature**
**Impact**
These territories are relieved of the financial burden for the scheme, as the Central Government has committed to bearing 100% of the expenditure.
**Action Required**
These UTs must follow the prescribed financial rules and mechanisms of the Central Government to facilitate the release of funds.
**Central Government (Ministry of Rural Development)**
**Impact**
The Central Government assumes full financial responsibility for specific UTs and gains increased oversight through the mandatory use of the electronic MIS for monitoring state-level spending.
**Action Required**
The Ministry must manage the fund-flow mechanisms and oversee the electronic reporting and auditing of data captured in the Management Information System.
Key Entities Referenced
Viksit Bharat - Guarantee for Rozgar and Ajeevika Mission (Gramin): VB – G RAM G Act, 2025: The primary legislation (36 of 2025) that empowers the Central Government to frame rules for rural employment and livelihood guarantees.
Viksit Bharat – Guarantee for Rozgar and Ajeevika Mission (Gramin): VB – G RAM G – Manner and procedure of expenditure incurred by the State in excess of the Normative Allocation and expenses of the scheme for the Union territories without legislature Rules, 2026: The specific set of rules notified to regulate financial procedures for state expenditures exceeding allocations and scheme costs for specific Union territories.
Ministry of Rural Development: The central ministry responsible for notifying these rules and overseeing the implementation of the rural development mission.
Management Information System (MIS): The designated electronic platform mandated for capturing, reporting, and validating all expenditures and data related to the scheme.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02072026-273990
CG-DxLx-xEG-I0D2H0x7x2x0 26-273990
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 491] नई दिल्ली, बुधिार, िुलाई 1, 2026/आषाढ 10, 1948
No. 491] NEW DELHI, WEDNESDAY, JULY 1, 2026/ASHADHA 10, 1948
ग्रामीण जिकास मत्रं ालय
(ग्रामीण जिकास जिभाग)
अजधसचू ना
नई दिल्ली, 1 िुलाई, 2026
सा.का.जन. 549(अ).— जिकजसत भारत-रोिगार और आिीजिका के जलए गारन्टी जमिन (ग्रामीण): िीबी-िी राम
िी (जिकजसत भारत - िी राम िी) अजधजनयम, 2025 (2025 का 36) की धारा 33 की उपधारा (1) और उपधारा (2) के
खंड (ख), (ि) और (ञ) और धारा 4 की उपधारा (6), और धारा 22 की उपधारा (3) और (5) द्वारा प्रित्त िजियों का प्रयोग
करत े हुए, जिकजसत भारत-रोिगार और आिीजिका के जलए गारन्टी जमिन (ग्रामीण): िीबी-िी राम िी (जिकजसत भारत -
िी राम िी)- जिधानमंडल जिहीन संघ राज्यक्षेत्र के जलए मानक आिंटन और स्ट्कीम के खचों से अजधक राज्य द्वारा दकए गए
व्यय की रीजत और प्रदिया जनयम 2026 नामक कजतपय जनयमों का प्रारूप, ग्रामीण जिकास मंत्रालय (ग्रामीण जिकास जिभाग)
भारत सरकार की अजधसूचना संख्या सा.का.जन....(अ)403 तारीख 22 मई, 2026 द्वारा भारत के रािपत्र, असाधारण, भाग
2, खडं 3, उप-खंड (i) म ें प्रकाजित दकया गया था, जिसमें उन सभी व्यजियों से, जिनके उनसे प्रभाजित होन े की संभािना
थी, उस तारीख से जिसको रािपत्र में उि अजधसूचना के प्रकािन की तारीख से तीस दिन की अिजध की अिसान से पूि व
अक्षेप ि सुझाि आमंजत्रत दकये गये थे;
और उि अजधसूचना को अंतर्िष्टव रािपत्र की प्रजतयां 22 मई, 2026 को िनता के जलए उपलब्ध कराई गई थीं;
4951 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
और उि प्रारूप जनयमों पर प्राप्त आपजत्तयों या सुझािों पर केंद्रीय सरकार द्वारा सम्यक रूप से जिचार दकया िा
चुका ह।ै
अतः, अब केंद्रीय सरकार, जिकजसत भारत-रोिगार और आिीजिका के जलए गारन्टी जमिन (ग्रामीण): िीबी-िी
राम िी (जिकजसत भारत - िी राम िी) अजधजनयम, 2025 (2025 का 36) की धारा 33 की उपधारा (1) और उपधारा
(2) के खडं (ख), (ि) और (ञ) और धारा 4 की उपधारा (6), और धारा 22 की उपधारा (3) और (5) द्वारा प्रित्त िजियों
का प्रयोग करते हुए, जनम्नजलजखत जनयम बनाती ह,ै अथावत्:-
1. सजं क्षप्त नाम और प्रारंभ.- (1) इन जनयमों का संजक्षप्त नाम जिकजसत भारत-रोिगार और आिीजिका के जलए गारन्टी जमिन
(ग्रामीण) जिकजसत भारत - िी राम िी जिधानमंडल जिहीन संघ राज्यक्षेत्र के जलए मानक आिंटन और स्ट्कीम के खचों स े
अजधक राज्य द्वारा दकए गए व्यय की रीजत और प्रदिया जनयम 2026 ह।ै
(2) य ेरािपत्र में इनके प्रकािन की तारीख स ेप्रिृत्त होंगे।
2. पररभाषाए-ँ इन जनयमों में, िब तक संिभव अन्यथा अपेजक्षत न हो,
(क) "अजधजनयम" से जिकजसत भारत-रोिगार और आिीजिका के जलए गारन्टी जमिन (ग्रामीण): िीबी-िी राम िी (जिकजसत
भारत िी राम िी) अजधजनयम, 2025 (2025 का 36) अजभप्रते ह ै;
(ख) "अजतररि व्यय" से राज्य सरकार या संघ राज्यक्षेत्र प्रिासन द्वारा स्ट्कीम के अधीन दकए गए कोई भी ऐसा व्यय अजभप्रेत
ह ै िो दकसी जित्तीय िषव के जलए केंद्रीय सरकार द्वारा अिधाररत राज्य-िार मानक आिंटन स े अजधक हो, और कोई भी
अजतररि राजि िो राज्य या संघ राज्यक्षेत्र को अजधजनयम की धारा 22 के अधीन िहन करनी अपेजक्षत हो।
(ग) उन िब्िों और पिों के, िो इनमें प्रयुि ह ैंऔर इसमें पररभाजषत नहीं हैं, ककंत ु अजधजनयम में पररभाजषत हैं, िमिः िही
अथ वहोंगे िो अजधजनयम में ह।ैं
3. जिधानमडं ल जिहीन सघं राज्यक्षत्रे के जलए स्ट्कीम के व्यय: जिधान मंडल जिहीन संघ राज्यक्षेत्र के जलए, केंद्रीय सरकार
अजधजनयम की धारा 22 की उपधारा (3) के अधीन स्ट्कीम का संपूणव व्यय िहन करेगी, जिसे केंद्रीय सरकार के जिद्यमान
जित्तीय जनयमों, प्रदियाओं और तंत्रों के अनुसार िारी दकया िाएगा।
4. राज्यों या सघं राज्यक्षत्रे द्वारा अजतररि व्यय के जलए नीजत एि ंप्रदिया.- (1) केंद्रीय स्ट्तर पर पारिर्िवता, जनगरानी और
सूजचत मूल्यांकन सुजनजित करने के उद्देश्य से, अनुमोदित मानक आिंटन से अजधक व्यय सजहत, स्ट्कीम के अतं गतव सभी व्यय
जनर्िवष्ट प्रबंधन सूचना प्रणाली के माध्यम से िि वदकए िाएंगे।
(2) अजभहीत प्रबंधन सूचना प्रणाली व्यय की घटकिार और स्रोतिार ररपोर्टिंग को सक्षम बनाएगी जिससे केंद्रीय सहायता
से जित्तपोजषत भाग और मानक आिंटन स ेपरे व्यय के कारण राज्य सरकार द्वारा जित्तपोजषत भाग को स्ट्पष्ट रूप स ेपहचाना
िा सके।
(3) ऐसी सभी ररपोर्टिंग और सत्यापन अजभजहत प्रबंधन सूचना प्रणाली के माध्यम से और केंद्रीय सरकार द्वारा अिधाररत
जिद्यमान जनजध प्रिाह तंत्र के अनुरूप इलेक्ट्रॉजनक रूप से की िाएगी।
(4) अजभजहत प्रबंधन सूचना प्रणाली म ेंििव दकए गए मानक आिंटन स े परे व्यय से संबंजधत डाटा, स्ट्कीम के अधीन समीक्षा,
लेखापरीक्षा और जित्तीय प्रबंधन के जलए अजभलेखों का भाग होगा।
[फा. सं. ि-े 11060/45/2026/आर. ई.-VI]
रोजहणी रा भािीभाकरे, संयुक्ट् त सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF RURAL DEVELOPMENT
(Department of Rural Development)
NOTIFICATION
New Delhi, the 1st July, 2026
G.S.R. 549(E).— Whereas the draft of certain rules to be called the Viksit Bharat – Guarantee for Rozgar and
Ajeevika Mission (Gramin): VB – G RAM G (विकवित भारत - जी राम जी) – Manner and procedure of expenditure incurred
by the State in excess of the Normative Allocation and expenses of the scheme for the Union Territories without
legislature Rules, 2026 were published, in exercise of the powers conferred by sub-section (1) and clauses (b), (h) and
(j) of sub-section (2) of section 33, and sub-section (6) of section 4, and sub-sections (3) and (5) of section 22 of the
Viksit Bharat – Guarantee for Rozgar and Ajeevika Mission (Gramin): VB–G RAM G (विकवित भारत - जी राम जी) Act,
2025 (36 of 2025) vide notification of the Government of India in the Ministry of Rural Development (Department of
Rural Development) number G.S.R. 403 (E) dated the 22nd May, 2026 in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i), inviting objections and suggestions from persons likely to be affected thereby before the
expiry of a period of thirty days from the date of publication of the said notification in the Official Gazette;
And whereas the copies of the Gazette containing the said notification were made available to the public on
22nd May, 2026;
And whereas objections or suggestions received on the said draft rules have been duly considered by the
Central Government.
Now, therefore, in exercise of the powers conferred by sub-section (1) and clauses (b), (h) and (j) of sub-section
(2) of section 33, and sub-section (6) of section 4, and sub-sections (3) and (5) of section 22 of the Viksit Bharat –
Guarantee for Rozgar and Ajeevika Mission (Gramin): VB–G RAM G (विकवित भारत - जी राम जी) Act, 2025, the Central
Government hereby makes the following rules, namely:–
1. Short title and commencement.–– (1) These rules may be called the Viksit Bharat – Guarantee for Rozgar and
Ajeevika Mission (Gramin): VB – G RAM G (विकवित भारत – जी राम जी) Manner and procedure of expenditure incurred
by the State in excess of the Normative Allocation and expenses of the scheme for the Union territories without
legislature Rules, 2026.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. Definitions. - In these rules, unless the context otherwise requires, —
(a) “Act” means the Viksit Bharat - Guarantee for Rozgar and Ajeevika Mission (Gramin): VB – G RAM G (विकवित
भारत – जी राम जी) Act, 2025 (36 of 2025);
(b) “excess expenditure” means any expenditure incurred under the Scheme by the State Government or Union
territory Administration that exceeds the State-wise normative allocation determined by the Central Government for a
financial year and any additional amount that the State or union territory is required to bear under section 22 of the
Act;
(c) All other words and expressions used herein and not defined, but defined in the Act shall have the meanings
respectively assigned to them in the Act.
3. Expenses of scheme for the Union territories without legislature.– For the Union territories without a legislature,
the Central Government shall bear the entire expenditure of the Scheme under sub-section (3) of section 22 of the Act,
which shall be released in accordance with the extant financial rules, procedures, and mechanisms of the Central
Government.
4. Manner and procedure for excess expenditure by States or Union territories.- (1) For the purposes of ensuring
transparency, monitoring and informed assessment at the Central level, all expenditure under the Scheme, including
expenditure in excess of the approved normative allocation, shall be captured through the designated Management
Information System.
(2) The designated Management Information System shall enable component-wise and source-wise reporting of
expenditure so as to distinctly identify the portion financed from Central assistance and the portion financed by the State
Government on account of expenditure beyond the normative allocation.
(3) All such reporting and validation shall be carried out electronically through the designated Management Information
System and in conformity with the extant fund-flow mechanism, as determined by the Central Government.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(4) Data relating to expenditure beyond normative allocation captured in the designated Management Information
System shall form part of records for review, audit and financial management under the Scheme.
[F. No. J-11060/45/2026/RE-VI]
ROHINI R BHAJIBHAKARE, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.