GSSSB Accountant / Auditor Recruitment 2025

Created by Sayooj NS in News 20 Nov 2025

🏛️ GSSSB Accountant / Auditor Recruitment 2025: Detailed Overview

This recruitment drive is conducted by the Gujarat Gaun Seva Pasandgi Mandal (GSSSB) for various Class-3 positions within the Directorate of Accounts and Treasury, under the Finance Department of the Government of Gujarat.

1. Key Recruitment Details

Advertisement No.: 366/202526
Total Vacancies: 426
Post Names: Accountant, Auditor, Sub-Accountant, Sub-Auditor, Sub-Treasury Officer, and Superintendent.
Job Location: Gujarat.
Application Mode: Online, via the OJAS portal.

Post Cadre	Total Vacancies	Pay Scale (After 5 Yrs)	Initial Fixed Pay (For 5 Yrs)
Sub-Accountant / Sub-Auditor, Class-3	321	Level-4 (₹25,500 – ₹81,100)	₹26,000/- per month
Accountant, Auditor / Sub-Treasury Officer / Superintendent, Class-3	105	Level-7 (₹39,900 – ₹1,26,600)	₹49,600/- per month

2. 🗓️ Important Dates

Event	Date	Deadline Time
Online Application Start Date	17th November 2025
Online Application Last Date	30th November 2025	23:59 (Midnight)
Last Date for Fee Payment	2nd December 2025
Preliminary / Main Exam Dates	To be announced later

3. 🎓 Eligibility Criteria

A. Educational Qualification:

A candidate must possess one of the following Bachelor's Degrees from a recognized university:

Bachelor of Business Administration (BBA)
Bachelor of Computer Application (BCA)
Bachelor of Commerce (B.Com)
Bachelor of Science (B.Sc.) with Mathematics or Statistics
Bachelor of Arts (B.A.) with Statistics, Economics, or Mathematics

Important Notes
Eligible to Apply: Candidates who have appeared for their final year degree examination.
Not Eligible: Candidates with B.Sc. (CA & IT) or M.Sc. (CA & IT) degrees.
Additional Requirement: Must have basic knowledge of computer usage (e.g., CCC certificate) and adequate knowledge of both Gujarati and Hindi languages.

B. Age Limit (as of 30/11/2025):

Minimum Age: 20 Years
Maximum Age: 35 Years
Age Relaxation: Applicable as per Gujarat Government rules (e.g., General Women: 5 years, Reserved Men: 5 years, Reserved Women: 10 years, PwD: 10 years up to 45 max).

4. 💰 Salary Structure and Benefits

The initial appointment is on a fixed-pay basis for five years, followed by placement in the full regular pay scale.

Fixed Pay Period (First 5 Years): Candidates receive a fixed monthly pay (₹26,000/- for Level-4 posts and ₹49,600/- for Level-7 posts).
Regular Pay Scale (After 5 Years): The salary includes the full pay structure, which is a combination of:
- Basic Pay
- Dearness Allowance (DA): Substantial percentage of basic pay to counter inflation.
- House Rent Allowance (HRA): Varies by city of posting.
- Transport Allowance (TA)
- Other Perks: Leave encashment, medical benefits, and National Pension System (NPS).

5. 📝 Selection Process (Two-Stage Examination)

The final selection merit is determined solely by the marks obtained in the Main Examination.

Stage 1: Preliminary Examination (Screening Test)

Detail	Description
Type & Mode	Objective (MCQs) via CBRT or OMR.
Paper	One paper on "General Studies"
Total Marks & Duration	150 Marks, 2 Hours (120 Minutes)
Negative Marking	0.25 marks deducted for every incorrect answer.
Qualifying Criteria	Minimum 40% marks required to be eligible for the Main Exam.
Importance	Marks are NOT counted towards the final merit list; it is purely a screening test.
Subjects (14 Total)	General Studies, Mental Ability, Gujarati, English, Statistics, Economics, Management, Public Admin, Financial Accounting, Income Tax & GST, Cost Accounting, Computer Applications, and Auditing.

Stage 2: Main Examination (Descriptive)

Candidates shortlisted for Mains will be approximately 7 times the number of vacancies.

Paper	Subjects	Total Marks	Duration	Qualifying Criteria
Paper 1: Language	Gujarati Language (50 Marks) & English Language (50 Marks)	100 Marks	3 Hours	Minimum 40% in each paper
Paper 2: Technical	Accountancy, Auditing, and related topics (as per syllabus)	100 Marks	3 Hours	Minimum 40% in each paper

Final Merit: Prepared based on the total marks obtained in Paper-1 and Paper-2 of the Main Examination.

6. 💻 Application Process & Fees

Category	Prelim Exam Fee	Main Exam Fee	Note
General (Unreserved)	₹500/-	₹600/-
Reserved Categories (Women, EWS, SEBC, SC, ST, PwD, Ex-Servicemen)	₹400/-	₹400/-

Refund Policy: The application fee will be refunded to all candidates who actually appear in the examination.

How to Apply:

Visit the official OJAS portal.
Navigate to "Online Application" $\rightarrow$ "Apply".
Select the "GSSSB" department and the relevant advertisement 366/202526.
Fill in all personal and educational details accurately.
Upload the scanned photograph and signature.
Review thoroughly before clicking "Confirm Application" (no changes possible after confirmation).
Note the unique Application Number and Confirmation Number.
Log in under the "Print Application Form / Pay Fees" tab to pay the required fee online.
Print a copy of the confirmed application and fee receipt for future reference.

📚 GSSSB Accountant / Auditor Syllabus 2025 (Advt. 366/202526)

1. Stage 1: Preliminary Examination (Screening Test)

The Preliminary Exam is an Objective (MCQ) test of 150 Marks over 2 Hours. It is a qualifying test only (marks are not counted in the final merit).

The syllabus is broadly divided into four main sections, focusing heavily on the commerce/finance-related subjects:

Section	Subject	Approximate Marks (Total 150)	Key Topics Covered
I.	General Studies	30 Marks	History of Gujarat, Geography & Culture, Constitution of India, Sports, General Science, Current Affairs, Environment, Government Schemes, Panchayati Raj, Disaster Management.
II.	General Mental Ability	30 Marks	Test of Reasoning, Statistics and Mathematics.
III.	Language Skills	30 Marks	Gujarati Language & Grammar (20 Marks), English Language & Grammar (10 Marks). Includes Vocabulary, Idioms, Synonyms/Antonyms, Comprehension, and Grammar rules.
IV.	Core/Technical Subjects	60 Marks	(The 10 Subjects listed in the Notification): Economics, Financial Administration, Management, Public Administration, Financial Accounting, Income Tax Act, Goods and Services Tax (GST), Cost and Management Accounting, Accounting and Finance Computer Applications, and Auditing – I.
Total		150 Marks	(Note: The initial information indicated 14 subjects, but the structure is often grouped as above, with the General Studies section covering most of the non-technical subjects.)

2. Stage 2: Main Examination (Descriptive Test)

The Main Examination is a Descriptive test of 200 Marks (100 Marks per paper). The final merit list is prepared only based on the marks obtained in these two papers. A minimum of 40% is required in each paper.

Paper 1: Language (100 Marks, 3 Hours)

This paper tests proficiency in both official languages through descriptive writing.

Subject	Marks	Key Topics Covered (Descriptive)
Gujarati Language	50	Essay Writing, Precis Writing, Letter Writing/Report Writing, Translation from English to Gujarati, Comprehensive (Prose, Poetry).
English Language	50	Essay Writing, Precis Writing, Letter Writing/Report Writing, Translation from Gujarati to English, Writing on Visual Information (Graph/Chart).

Paper 2: Technical (Accountancy, Auditing & Related Topics) (100 Marks, 3 Hours)

This paper focuses on the core functional knowledge required for the Accountant/Auditor posts.

Subject Area	Key Topics Covered (Descriptive/Analytical)
Financial Accounting	Principles of Accounting, Double Entry System, Preparation of Final Accounts (Trading, P&L, Balance Sheet), Partnership Accounts, Company Accounts (Issue of Shares/Debentures), Non-Profit Organisations.
Cost & Management Accounting	Concepts and Classification of Cost, Cost Sheet Preparation, Budgeting, Standard Costing, Variance Analysis, Marginal Costing, Cost Control Techniques.
Auditing	Principles of Auditing, Types of Audit, Audit Planning, Vouching and Verification of Assets and Liabilities, Internal Control, Company Audit, Government Audit.
Taxation	Income Tax Act: Basic Concepts, Residential Status, Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources). Goods and Services Tax (GST): Concepts, Registration, Levy & Collection of GST, Input Tax Credit (ITC).
Statistics and Mathematics	Measures of Central Tendency and Dispersion, Correlation and Regression, Probability, Financial Mathematics.
Economics & Financial Administration	Macro & Micro Economics Concepts, Indian Economy, Public Finance, Budgeting in India/Gujarat, Financial Administration Rules and Regulations.
Management & Public Administration	Principles of Management, Organisational Behaviour, Public Administration principles, Ethics in Governance.
Computer Applications	Tally, MS Office (Advanced Excel), Financial Software applications, E-Commerce, Basic Data Security.