The implementation of the Unified Pension Scheme (UPS) has entered an important administrative stage, with the Controller General of Accounts (CGA) directing concerned offices to take immediate action on pending UPS requests.
According to the CGA Office Memorandum dated 31 August 2026, a significant number of UPS-related requests were still pending at the level of Drawing and Disbursing Officers (DDOs) and Pay and Accounts Offices (PAOs) as of 31 July 2026. The CGA has therefore asked the concerned authorities to dispose of all pending cases relating to UPS registration, migration and Form B2 claims.
UPS Pending Requests: CGA Issues Important Directions
The Controller General of Accounts, Ministry of Finance, Department of Expenditure, issued the Office Memorandum No. TA-3-07001/3/2025-TA-CGA/e-19475/389 dated 31.08.2026.
The memorandum is specifically concerned with:
“UPS implementation – Necessary action to be undertaken by Nodal Offices regarding Pending UPS requests.”
The direction has been issued because a substantial number of requests submitted under the Unified Pension Scheme remain pending even after the closure of the option window.
UPS Option Deadline
The option window for existing NPS subscribers and eligible past retirees to migrate to UPS had closed on 30 November 2025, according to the CGA memorandum.
The CGA has noted that PFRDA, NPS Trust and the Central Recordkeeping Agency (CRA) have been regularly coordinating with the nodal offices of Civil Ministries and Departments to clear pending UPS requests. However, more than eight months after the closure of the option window, a considerable number of requests were still awaiting processing.
It is important to distinguish the 2025 UPS option deadline from the present administrative action. The latest CGA order does not announce a fresh general UPS option window; rather, it directs offices to process requests that are already pending.
Category-Wise Pending UPS Requests
The status of pending requests as on 31 July 2026, as communicated by PFRDA, was as follows:
| UPS Request Category | Pending at DDO | Pending at PAO | Total Pending |
| Registration | 22 | 11 | 33 |
| Migration | 986 | 40 | 1,026 |
| Form B2 Claims | 106 | 25 | 131 |
| Total | 1,114 | 76 | 1,190 |
Thus, 1,190 UPS-related requests were pending at DDO/PAO levels as of 31 July 2026.
Migration Requests Form the Largest Pending Category
The data shows that migration requests account for the overwhelming majority of pending cases.
Out of 1,190 total pending requests:
- 1,026 were migration requests.
- 131 were Form B2 claims.
- 33 were registration requests.
Of the 1,026 pending migration requests, 986 were pending at DDO level, while 40 were pending at PAO level.
CGA Directs Pr. CCAs, CCAs and CAs to Take Action
The CGA has requested all Principal Chief Controllers of Accounts (Pr. CCAs), Chief Controllers of Accounts (CCAs) and Controllers of Accounts (CAs) to issue appropriate directions to the PAOs and DDOs working under them.
The objective is clear: all pending UPS registration, migration and Form B2 claim requests are to be disposed of.
This direction is particularly relevant for employees and eligible retirees whose UPS-related applications have already been submitted but have not yet been processed.
What Does the CGA Order Mean for Employees?
For an employee or eligible retiree whose UPS request is showing as pending, the latest order is significant because it places responsibility on the concerned administrative and accounts offices to clear the backlog.
However, employees should note that this order should not be interpreted as an extension of the UPS option deadline.
The CGA communication is primarily an instruction to the concerned Nodal Offices, DDOs and PAOs to process existing pending cases.
What is the Unified Pension Scheme (UPS)?
The Unified Pension Scheme was introduced as an option under the National Pension System for eligible Central Government employees.
The Government approved UPS in August 2024, and the scheme was subsequently notified in January 2025. Its operationalisation took effect from 1 April 2025. The CCS (Implementation of UPS under NPS) Rules, 2025 were subsequently notified by the Department of Pension and Pensioners’ Welfare.
The UPS provides an assured-payout framework subject to the prescribed eligibility and service conditions.
For example, under the notified rules, the full assured payout is linked to completion of 25 years of qualifying service. The rules also contain provisions relating to voluntary retirement and other service conditions.
UPS and NPS: One-Time Switch Facility
The CCS (Implementation of UPS under NPS) Rules, 2025 also provide a one-time, one-way switch from UPS to NPS, subject to prescribed conditions.
The Government has clarified that an eligible UPS subscriber can exercise the switch only once and cannot return to UPS after switching to NPS. Specific timelines apply depending upon superannuation or voluntary retirement.
This facility is separate from the present CGA instruction regarding pending requests.
Important Point for Employees with Pending Applications
If an employee has already submitted a UPS registration, migration request or Form B2 claim and the case remains pending, the latest CGA direction indicates that the concerned DDO/PAO should process the pending request.
Employees may therefore wish to:
- Check the status of their UPS request.
- Contact their concerned DDO/Nodal Office if the request remains pending.
- Keep copies/details of the original UPS application or acknowledgement.
- Contact the concerned PAO where the case has moved to the accounts level.
- Follow up with the department’s designated UPS/NPS nodal authority if the case remains unresolved.
Why This Order is Important
The latest CGA memorandum is important because it addresses a practical issue arising during implementation of UPS—the backlog of applications that have already been submitted.
The figures show that the largest problem is currently at the DDO level, particularly in respect of migration requests.
The direction from the CGA should help bring greater administrative focus to these pending cases and facilitate their disposal by the concerned offices.
UPS Implementation 2026: Key Points at a Glance
Order: CGA Office Memorandum
Date: 31 August 2026
Ministry: Ministry of Finance
Department: Department of Expenditure
Subject: Pending UPS requests
Pending status date: 31 July 2026
Total pending cases: 1,190
Pending Cases
- UPS Registration – 33
- UPS Migration – 1,026
- Form B2 Claims – 131
Authorities Directed to Act
- Principal CCAs
- CCAs
- CAs
- PAOs
- DDOs
- Concerned UPS/NPS Nodal Offices
Conclusion
The CGA’s 31 August 2026 Office Memorandum on UPS implementation provides an important administrative direction for clearing pending Unified Pension Scheme requests.
With 1,190 cases pending as of 31 July 2026, the CGA has asked the concerned authorities to ensure disposal of pending UPS registration, migration and Form B2 claim requests. The largest backlog relates to migration cases, with 1,026 requests pending.
Employees and eligible retirees who have already submitted UPS-related requests but are still awaiting disposal should closely monitor their application status and coordinate with their concerned DDO, PAO or Nodal Office.
Importantly, the latest order is a direction to process pending requests and should not be treated as a fresh extension of the UPS option deadline.
Official/Source Document
The complete CGA Office Memorandum dated 31.08.2026 and the detailed category-wise pending figures are reported in the StaffNews publication referenced for this article.