LTC
Cash Voucher Scheme (21 MCQ with Answer)
1. An employee whose workplace and hometown
are same and is eligible for only one all India LTC in one Block Year. If that
LTC is exhausted, will he be eligible for this scheme?
No. The scheme is in lieu of one LTC available
during the block year.
2. If an employee does not have enough leave
or less than the minimum balance of 40 days which is required in his leave
account and avail leave encashment for LTC, whether he will be eligible for
leave encashment in this scheme?
Leave encashment is to be in accordance with
LTC Rules. The employee can however avail the benefit of scheme without the
leave encashment if such encashment is not available.
3. If an employee has already availed hometown
LTC (only for self) for 2018-19
along with leave encashment, can he now claim LTC cash voucher scheme with LTC
for self from block year 2020-21 and for remaining family members from block
2018-19?
Yes. He can claim leave encashment as per the
scheme provided it does not exceed the maximum limit of 60 days eligible for
encashment.
4. If both husband and wife are working in the
central government, if one is availing LTC cash voucher scheme for self and
spouse and also taking LTC leave encashment, then can the spouse avail LTC
leave encashment separately?
Yes
5. If an employee avails only deemed LTC fare
without leave encashment, and spends less than or equal to three times of the
deemed fare entitlement, how much reimbursement will he get? Whether purchase
of goods/services on loan/EMI, will be covered under this scheme?
Reimbursement will be on pro-rata basis.
6. Whether purchase of goods/services on
loan/EMI, will be covered under this scheme? Purchase of any goods or services
which attract GST of 12% and above qualify for reimbursement under this scheme.
Purchases on EMI basis are also permissible.
The purchase should have been effected after the issue of the order i.e.
12.10.2020 and should have an invoice.
7. For those officials having three Hometown
LTCs and one all India LTC, can they avail special cash package for year 2020
in 2021 (upto 31.03.2021) and avail LTC for 2021 also in 2021?
The scheme is valid up to 31.3.2021 and is in
lieu of the available LTC. An official may avail LTC for 2021 in 2021 provided
the same has not been foregone in lieu of the benefits of the said scheme.
8. If a fresh recruit who is governed by LTC
Rules for New Recruits is in his 8th year after recruitment opts for this
scheme, can he submit bills having date of January-March 2021?
Yes, but one block year of LTC/ or one LTC to
be foregone to avail the benefits of the Special Scheme.
9. Since the fresh recruits are not allocated
block year, can they avail this scheme?
Yes
10. Can the payment be made by cheque /DD /
Banker’s Cheque/NEFT/ RTGS?
Yes
11. If a defence employee wants to buy a car
from defence canteen, attracting only 14% GST as against 28% GST in the market,
can he avail this scheme?
As per scheme Goods & Services attracting
GST of 12% or more can be purchased.
12. If an employee has already exhausted 60
days of Leave 10 days Leave Encashment?
No. He can avail only deemed fare value.
13. If an employee is availing Cash scheme
against year 2018-19(extended till 31.12.2020), can he submit bills from
January, 2021 to March, 2021?
Yes, provided the transactions occurred on or
after 12.10.2020 and bills are submitted before 31.03.2021.
14. If a child is less than 5 year old then he
is not eligible for rail fare, will he be counted as a dependent for this
scheme?
Yes, Provided the child is eligible as a
dependent in accordance with LTC Rules.
15. Is this scheme applicable to the
Autonomous Bodies?
Autonomous Bodies can adopt the scheme
provided they are already implementing LTC scheme similar to the Central
Government’s Scheme, before 12.10.2020.
16. Whether any advance will be given like LTC
advance?
Please refer to para 4 of Ministry of Finance,
Department of Expenditure OM No. 12(2)/20/E-IIA dated 12.10.2020. It has been
stated that an amount up to 100% of leave encashment and 50% of the value of
deemed fare may be paid as advance into the bank account of employee.
17. Whether we can purchase different items
under this scheme like we purchase washing machine, mobile, AC or not?
Yes. An individual can purchase different
items which attract GST of 12% and more. The payment should be made through
digital mode.
18. I availed home LTC in 2019. What is my
eligibility position for LTC cash voucher scheme?
This scheme is for the LTC block of 2018-21.
Normally, a block contains two LTC fare [home town and anywhere in India]. If
one has been availed and the other remaining, the same can be utilized for this
purpose. Any unutilized LTC of the block of 2018-21 is eligible.
19. How spending of 3 to 4 times on purchasing
of products will be tracked? Will purchase made online from e-commerce website
be acceptable?
Any purchase with digital mode is to be supported
by invoice. Based on production of invoice the spending is calculated. The
intention of this scheme is to encourage every mode of purchase. It is for the
employee to choose a suitable digital mode.
20. I purchased certain items after 12.10.2020
but before formally exercising my option. Can it be counted for reimbursement?
All eligible purchases on or after 12.10.2020
and before 31.3.2021 can be counted.
21. Whether the advance taken under the scheme
is to be settled within 30 days of disbursal of advance as stipulated under LTC
rules. Can receipt be in the name of any dependent?
The Special Cash Package Scheme in lieu of one
LTC is to compensate and incentivise consumption by Government Employees and
the benefits can be availed up to 31.03.2021. Para 4 of O.M. dated 12.10.2020
provides for advance to Government employees in lieu of LTC fare and Leave
encashment. As this is a Special Cash Package, the rules relating to advance
taken under LTC are not applicable in the present scheme. Accordingly it is
clarified that:
(i) The advance taken under the scheme shall
be settled on or before 31st March 2021, and
(ii) the invoices of the goods and services
purchased as per the scheme may be in the name of spouse or any family member
who are eligible for LTC Fare as declared in the Service records.
