Accounting Procedure for sale of condemned items in Department of Posts
| GL Code | Description | 15Digit Code | Committed Item |
| 1800340000 | Proceeds from Sale of Waste Paper Dead Stock etc | 120100800340000 | RC1800340000 |
| 8866102980 | CGST-GST Coll on Business Auxiliary Services | 866100101640100 | NC8866102980 |
| 8866103000 | SGST-GST Coll on Business Auxiliary Services | 866100101640300 | NC8866103000 |
The disposal of unserviceable and condemned items is facilitated through M/s MSTC or tender processes. Upon successful bidding, the winning bidder's payment is credited to the Post Office Account (Postmaster Account) through NEFT/DD. Accordingly, accounting transactions should be recorded between the Remittance Bank Clearance GL Code and the applicable GL Codes for unserviceable items, including their associated GST GL Codes.
| PstKy | GL Code | Description | 15Digit Code | Committed Item |
| 40 |
4867700081 (Delhi Circle) |
Bank remittance | - | - |
| 50 | 1800340000 | Proceeds from Sale of Waste Paper Dead Stock etc | 120100800340000 | RC1800340000 |
| 50 | 8866102980 | CGST-GST Coll on Business Auxiliary Services | 866100101640100 | NC8866102980 |
| 50 | 8866103000 | SGST-GST Coll on Business Auxiliary Services | 866100101640300 | NC8866103000 |
If the Payment is made by Cash the following voucher posting may be done between DOP cash and Concerned GLs.
| PstKy | GL Code | Description | 15Digit Code | Committed Item |
| 40 |
4867100010 |
DOP CASH | - | - |
| 50 | 1800340000 | Proceeds from Sale of Waste Paper Dead Stock etc | 120100800340000 | RC1800340000 |
| 50 | 8866102980 | CGST-GST Coll on Business Auxiliary Services | 866100101640100 | NC8866102980 |
| 50 | 8866103000 | SGST-GST Coll on Business Auxiliary Services | 866100101640300 | NC8866103000 |
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