GSSSB Sub Accountant & Auditor Recruitment 2026: 776 Posts
Short Information: Gujarat Gaun Seva Pasandgi Mandal (GSSSB), Gandhinagar has issued Amendment Notice-2 for Advertisement No. 366/2025-26, significantly increasing the total vacancies for Sub Accountant/Sub Auditor (Class-3) from 321 to 671 posts. Combined with the 105 posts of Accountant/Auditor/Sub Treasury Officer/Supervisor (Class-3), the total now stands at 776 posts under the Directorate of Accounts and Treasuries, Finance Department, Gujarat Government. This is a direct recruitment through a combined competitive examination conducted by GSSSB. The Sub Accountant post carries a fixed pay of ₹26,000/month for the first 5 years, after which regular pay scale of ₹25,500–₹81,100 (Level-4) applies. The senior Accountant/Auditor post pays a fixed ₹49,600/month for 5 years, moving to ₹39,900–₹1,26,600 (Level-7) — a considerably higher entry-level pay than most Class-3 state government posts. The online application window under this amendment is 02 June 2026 to 30 June 2026. Age is reckoned as on 30 November 2025 (original cutoff), while the educational qualification cutoff has been extended to 30 June 2026. Candidates who have already applied and received a confirmation number need not apply again.
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GSSSB Sub Accountant & Auditor Recruitment 2026 2026Important Dates
| Notification Released (Original) | 15/11/2025 |
| Amendment Notice-2 Released | 02/06/2026 |
| Application Begin (Amendment-2) | 02/06/2026 (14:00) |
| Last Date to Apply Online | 30/06/2026 (23:59) |
| Last Date to Pay Exam Fee | 02/07/2026 (23:59) |
| Age Cutoff Date | 30/11/2025 |
| Educational Qualification Cutoff | 30/06/2026 (Extended via Amendment-2) |
| Exam Date | To be notified on GSSSB website |
GSSSB Sub Accountant & Auditor Recruitment 2026 2026Application Fee
| Unreserved (General) | ₹500 (Prelim) + ₹600 (Main) |
| Reserved / All Women / SEBC / SC / ST / EWS / PwBD / Ex-Serviceman | ₹400 (Prelim) + ₹500 (Main) |
GSSSB Sub Accountant & Auditor Recruitment 2026: 776 PostsVacancy Details & Age Limit
Age Limit: 20–35 Years (as on 30/11/2025). Maximum age under any circumstance: 45 years after relaxations.
(General (Female) candidates: 5 years (maximum up to 40 years), Reserved category (Male) candidates: 5 years (maximum up to 40 years), Reserved category (Female) candidates: 10 years (5+5) (maximum up to 45 years), General category PwBD (Male): 10 years (maximum up to 45 years), General category PwBD (Female): 15 years (10+5) (maximum up to 45 years), Reserved category PwBD (Male): 15 years (5+10) (maximum up to 45 years), Reserved category PwBD (Female): 20 years (5+10+5) (maximum up to 45 years), Ex-Servicemen: Period of service rendered + 3 additional years, Gujarat State Government employees: As per Gujarat Civil Services Classification and Recruitment (General) Rules, 1967, Note: Reserved category benefits (age relaxation + reservation) available only to domicile Gujarat candidates)
| Post Name | Total Post | Eligibility |
|---|---|---|
| Sub Accountant / Sub Auditor, Class-3 | 671 |
|
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | 105 |
|
| Total Vacancy | 776 | |
| Note: Vacancies updated via Amendment Notice-2 dated 02/06/2026. Sub Accountant/Sub Auditor posts increased from 321 to 671. Subject to variation. | ||
Recruitment Table: Category Wise Vacancy Breakup (Updated — Amendment Notice-2)
| Post Name | Un-Reserved (Gen) | EWS | S E B C | SC | ST | Total |
|---|---|---|---|---|---|---|
| Sub Accountant / Sub Auditor, Class-3 | 271 | 70 | 171 | 46 | 113 | 671 |
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | 44 | 10 | 27 | 8 | 16 | 105 |
| Total | 315 | 80 | 198 | 54 | 129 | 776 |
| Note:Women's reserved posts are sub-quota within each vertical category (not additional). Ex-Serviceman (10%) quota is adjusted against respective categories. PwBD reserved vacancies for Sub Accountant are filled via separate special recruitment drive; this advertisement has 0 PwBD reserved posts but PwBD candidates may apply for unreserved posts. | ||||||
Recruitment Table: Women's Reserved Posts (Sub-Quota within Each Category)
| Post Name | Un-Reserved (Gen) | EWS | S E B C | SC | ST | Total Women Reserved |
|---|---|---|---|---|---|---|
| Sub Accountant / Sub Auditor, Class-3 | 89 | 23 | 57 | 16 | 37 | 222 |
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | 14 | 4 | 9 | 3 | 5 | 35 |
| Total | 103 | 27 | 66 | 19 | 42 | 257 |
| Note:Women's posts are horizontal sub-quotas carved from the vertical category totals above — NOT additional to the total vacancy count. | ||||||
GSSSB Sub Accountant & Auditor Recruitment 2026Eligibility Criteria
- Must possess a Bachelor's degree in BBA / BCA / B.Com / B.Sc (Mathematics or Statistics) / BA (Statistics, Economics or Mathematics) from any University established or incorporated by or under a Central or State Legislature, recognized by UGC under Section 3 of the UGC Act, 1956, or equivalent qualification recognized by the Government.
- Note: B.Sc (CA & IT) and M.Sc (CA & IT) degree holders are explicitly NOT eligible.
- Candidates whose graduation result is declared on or before 30/06/2026 are eligible for the Preliminary Examination. However, proof of passing must be submitted at the time of Main Examination application.
- Must have basic computer knowledge as per Gujarat Civil Services Classification and Recruitment (General) Rules, 1967. Computer proficiency certificate must be produced before appointment if not available at the time of application.
- Must have adequate knowledge of both Gujarati and Hindi languages.
- Must be a citizen of India or hold nationality as per Rule-7 of Gujarat Civil Services Classification and Recruitment (General) Rules, 1967.
- Age: Minimum 20 years, Maximum 35 years as on 30/11/2025.
- Reserved category benefits available only to original domicile Gujarat candidates (SC, ST, SEBC, EWS).
- SEBC candidates must submit valid Non-Creamy Layer Certificate (Appendix-4 format) obtained between 01/04/2024 and 30/06/2026, based on income of FY 2023-24 / 2024-25 / 2025-26. For married female SEBC candidates, certificate must be based on parents' income (not husband's).
- EWS candidates must submit Income & Asset Certificate (Annexure-KH / Appendix-G format) obtained between 01/07/2023 and 30/06/2026, based on FY 2025-26 income.
- Ex-Servicemen must have served minimum 6 months in Navy/Air Force/Army and possess valid identity card and discharge book from competent authority.
- Candidates retiring within 1 year from the last date of application may also apply under Ex-Servicemen quota.
- Candidates disqualified by GPSC, other recruitment boards, or government/semi-government institutions (and disqualification period is still running) are automatically ineligible.
GSSSB Sub Accountant & Auditor Recruitment 2026Pay Scale / Salary Structure
| Post Name | Salary Level |
|---|---|
| Sub Accountant / Sub Auditor, Class-3 | Fixed ₹26,000/Month for first 5 years. After 5 years (on satisfactory service): Pay Scale ₹25,500–₹81,100, Level-4 (ROP-2016) |
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | Fixed ₹49,600/Month for first 5 years. After 5 years (on satisfactory service): Pay Scale ₹39,900–₹1,26,600, Level-7 (ROP-2016) |
GSSSB Sub Accountant & Auditor Recruitment 2026Selection Process Steps
- Stage 1 — Preliminary Examination (Part-1): Objective MCQ-based (CBRT/OMR), 150 marks, 2 hours. Acts as Screening Test only — marks NOT counted in final merit list.
- Stage 2 — Main Examination (Part-2): Descriptive written, 2 papers × 100 marks = 200 marks, 3 hours each. Final selection merit based entirely on Main Exam marks.
- Shortlisting for Main Exam: Approximately 7 times the total vacancies will be shortlisted from Prelim.
- Minimum qualifying marks for Prelim: 40% for all categories.
- Minimum qualifying marks for Main: 40% per paper for all categories.
- In Main Exam: Both papers must be attended — absence in either paper = disqualified.
- Final merit list prepared category-wise based on total Main Exam marks after original certificate verification.
- Special advantages in merit: Widow female candidates get 5% additional marks added to exam score (if not remarried at time of appointment). Sports persons (representing at National/Inter-University/All India School Association level in recognized sports) get 5% additional marks added to exam score.
- No waiting list will be prepared for this recruitment.
- Candidate preference order for post allocation submitted in Main Exam form is final — cannot be changed.
GSSSB Sub Accountant & Auditor Recruitment 2026Detailed Exam Pattern
Recruitment Details: Exam Overview
- Total Stages: 2 (Preliminary + Main).
- Preliminary Exam: MCQ/CBRT/OMR based, 150 marks, 2 hours, Gujarati medium.
- Negative Marking (Prelim): 0.25 marks deducted per wrong answer.
- Main Exam: Descriptive written, 2 papers × 100 marks, 3 hours each.
- Prelim marks NOT counted in final merit — only Main Exam marks used for selection.
- PwBD candidates get 20 minutes compensatory time per hour per paper (prior approval required from GSSSB).
- If Prelim conducted in multiple CBRT sessions: Normalization applied for shortlisting to Main.
Recruitment Table: Preliminary Examination — Paper Details
| Paper | Type | Subject | Marks | Duration | Medium |
|---|---|---|---|---|---|
| Paper-1 | Objective MCQ | General Studies (History of Gujarat, Geography, Current Affairs, Constitution, Science & Technology, Govt Schemes, Disaster Management, Sports, ICT) + Mental Ability + Gujarati Grammar + English Grammar + Statistics & Maths + Economics & Financial Administration + Management & International Business + Public Administration + Financial Accounting + Income Tax & GST + Cost & Management Accounting + Accounting Computer Applications (Tally) + Auditing-1 + Company Audit | 150 | 2 Hours | Gujarati |
| Total | 150 |
Recruitment Table: Main Examination — Paper Details
| Paper | Type | Subject | Marks | Duration | Medium |
|---|---|---|---|---|---|
| Paper-1 | Descriptive | Part-A: Gujarati Language (Essay, Precis, Letter Writing, Discussion Letter, Report Writing, Translation) — 50 marks; Part-B: English Language (Essay, Letter Writing, Report Writing, Visual Information Writing, Precis, Translation) — 50 marks | 100 | 3 Hours | Gujarati & English |
| Paper-2 | Descriptive | Financial Accounting (15) + Cost Accounting (10) + Management Accounting (10) + Income Tax Act & GST (15) + Auditing (10) + Economics & Financial Administration (15) + Statistics & Mathematics (15) + Management & International Business (10) | 100 | 3 Hours | Gujarati |
| Total | 200 | ||||
| Note:Both papers are Descriptive type. Minimum 40% required in each paper separately. | |||||
Recruitment Table: PwBD Reserved Vacancies — Sub Accountant/Sub Auditor (Amendment Notice-2)
| Post | Total PwBD | Type A (Blindness/Low Vision) | Type B (Deaf/Hard of Hearing) | Type C (Locomotor incl. Cerebral Palsy) | Type D & E (Autism/Intellectual/Multiple) |
|---|---|---|---|---|---|
| Sub Accountant / Sub Auditor, Class-3 | 19 | 4 | 5 | 5 | 5 |
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | 0 | 0 | 0 | 0 | 0 |
| Total | 19 | 4 | 5 | 5 | 5 |
| Note:These 19 PwBD posts for Sub Accountant are being filled via a separate Special Recruitment Drive and are NOT part of this advertisement. PwBD candidates may still apply for unreserved posts in this advertisement. | |||||
Recruitment Table: Ex-Serviceman & PwBD Reserved Posts (Summary)
| Post Name | Ex-Serviceman Reserved | PwBD Reserved (via Special Drive) |
|---|---|---|
| Sub Accountant / Sub Auditor, Class-3 | 67 | 19 |
| Accountant, Auditor / Sub Treasury Officer / Supervisor, Class-3 | 10 | 0 |
| Total | 77 | 19 |
| Note:Ex-Serviceman quota (10%) is horizontal reservation adjusted against respective vertical categories after selection. | ||
GSSSB Sub Accountant & Auditor Recruitment 2026Subject-wise Syllabus Topics
The selection involves two stages. The Preliminary Exam (screening only) covers General Studies and Commerce/Accounts subjects in MCQ format. The Main Exam (merit-based) has two descriptive papers: Paper-1 (Gujarati + English language skills) and Paper-2 (core commerce, accounts, audit, and economics subjects at degree level).
- History of Gujarat, Geography of Gujarat
- Environment, Disaster Management
- State and National Level Current Affairs
- Indian Constitution
- Science and Technology, Government Schemes
- Sports, Information and Communication Technology
- Logical Reasoning and Analytical Ability
- Number Series, Coding Decoding
- Problems on Clock, Calendar and Age
- Square/Square root/Cube/Cube root/Power
- HCF, LCM, Percentage, Simple & Compound Interest
- Profit & Loss, Time & Work, Time & Distance, Area & Perimeter
- Synonyms, Antonyms, One-word substitution
- Spelling correction, Language purity
- Sandhi (joining/separating), Punctuation
- Poetic meters and their types
- Figures of speech (Alankar), Idioms and Proverbs
- Parts of Speech, Tenses, Modal Auxiliaries, Articles
- Change the Voice, Direct and Indirect Speech
- Rearrange jumbled words, Synonyms & Antonyms
- Data collection and analysis, Measures of central tendency and dispersion
- Sampling methods, Probability, Index numbers
- Correlation, Regression, Time series, Statistical quality control
- Functions, Continuity, Limits, Derivatives, Permutation and Combination
- Introduction to economics, Demand & Supply
- National Income, Inflation, Economic reforms
- Finance Commission, Capital disinvestment
- Monetary and Fiscal policies, Public debt
- Budget (types, forms, process), Public accounts and audit
- Role of CAG, NITI Aayog
- Basic accounting concepts, Types of accounts
- Trial balance, Final accounts, Error rectification, Bank reconciliation
- Partnership accounts — admission, retirement, death, dissolution
- Company accounts, Issue and forfeiture of shares
- Valuation of goodwill and shares (Companies Act 2013), Indian Accounting Standards (Ind AS)
- Basic concepts of Income Tax Act 1961, Residential status, Exempted incomes
- Computation of taxable income under various heads
- Deductions and reliefs, Tax filing, Types of assessment
- Tax planning, tax evasion, tax avoidance
- GST concept and GST laws
- Cost concepts, types, classification, Cost centres
- Fixed/Variable/Semi-variable costs, Overhead costs
- Costing methods: Unit, Process, Batch, Job, Service
- Financial statement analysis, Marginal costing, Break-even analysis
- Budgetary control: Cash budget, Flexible budget, Zero-based budgeting
- Meaning, objectives, types, advantages of auditing
- Internal control, Statutory auditor appointments, qualifications, rights, duties
- Vouching, Valuation of assets and liabilities
- Company audit under Companies Act 2013
- Auditor's report, Tax audit, Investigation, Audit programme
- Management principles, functions, motivation and leadership
- International business, Foreign exchange, Balance of payments, India's Foreign Trade Policy
- International organisations: WTO, World Bank, IMF, IFC, IDA, ADB
- Public administration — organisational structure, personnel, financial administration
- Tally — accounting and finance computer applications
- Essay writing (one of three; 250-300 words) — 15 marks
- Precis writing (1/3rd) or Summary (1/5th) — 5 marks
- Letter writing (formal/informal) or Application writing (100 words) — 5 marks
- Discussion letter (newspaper-style on public issues; 200 words) — 10 marks
- Report writing (200 words) — 10 marks
- Translation: English to Gujarati — 5 marks
- Essay writing (one of three; 250-300 words) — 15 marks
- Formal letter writing (150 words) on office matters or official issues — 5 marks
- Report writing on official function/event/field trip/survey (200 words) — 10 marks
- Writing on visual information: graph/image/flowchart/table (150 words) — 10 marks
- Precis writing (100 words from 300-word passage) — 5 marks
- Translation: Gujarati to English — 5 marks
- Financial Accounting — 15 marks (same as Prelim scope + Ind AS)
- Cost Accounting — 10 marks
- Management Accounting — 10 marks
- Income Tax Act & GST — 15 marks (detailed GST: supply, place, time, credit, registration, exemptions, composite/mixed supply)
- Auditing (including Company Audit) — 10 marks
- Economics and Financial Administration — 15 marks
- Statistics and Mathematics — 15 marks
- Management and International Business — 10 marks
GSSSB Sub Accountant & Auditor Recruitment 2026How to Apply
- Visit https://ojas.gujarat.gov.in — the official GSSSB online application portal.
- Click on 'Online Application' → Apply → Select GSSSB → Select Advertisement No. 366/2025-26.
- Click 'Apply Now' and fill in Personal Details (fields marked with * are mandatory). OTR (One Time Registration) alone does not constitute an application — a separate online application is mandatory.
- Fill in Educational Details carefully. Ensure all details match your original certificates exactly.
- Upload a recent passport-size colour photograph (5 cm × 3.6 cm, white background, with date, JPG format, max 15 KB) and signature (2.5 cm × 7.5 cm, JPG format, max 15 KB). The same photograph must be used throughout the entire recruitment process.
- After filling all details, click 'Save' to generate your Application Number. Then click 'Confirm Application' to generate your Confirmation Number — save this, as it is required for all future correspondence.
- Pay the examination fee online via Debit Card / Internet Banking / UPI / Wallets on the OJAS portal. Fee must be paid by 02/07/2026 (23:59). A fee receipt will be generated — take a printout and save it.
- Download and save a print of your filled application form before the last date — it cannot be downloaded after the closing date.
- If more than one application is submitted, only the last confirmed application is valid. Fee paid for earlier applications will not be refunded or transferred.
- Candidates who already applied and received a Confirmation Number under the original notification need NOT apply again under Amendment-2.
- For guidance, contact GSSSB helpline: 079-23258916 (office hours).
- Monitor https://gsssb.gujarat.gov.in regularly for exam date, admit card, and result announcements.
Recruitment Note: About Gujarat Gaun Seva Pasandgi Mandal (GSSSB)
Recruitment Note: Job Profile — Sub Accountant / Sub Auditor (Class-3)
Recruitment Note: Benefits & Perks Beyond Salary
Recruitment Note: Important Note — Amendment Notice-2 Key Changes
GSSSB Sub Accountant & Auditor Recruitment 2026Important Official Links
| Apply Online Application Window: 02/06/2026 to 30/06/2026 (23:59) | Click Here ↗ |
| Correction Advertisement-2 Download Notification Advt No. 366/2025-26 | Click Here ↗ |
| Download Notification Advt No. 366/2025-26 | Click Here ↗ |
| Official Website | Click Here ↗ |
Quick Overview
🚀 Recruitment Overview
Quick Summary of the Notification
| Organization | |
|---|---|
| Post Name | Sub Accountant & Auditor |
| Total Vacancy | 776 |
| Salary | Sub Accountant: Fixed ₹26,000/Month (5 Yrs) → Level-4 (₹25,500–₹81,100); Accountant/Auditor: Fixed ₹49,600/Month (5 Yrs) → Level-7 (₹39,900–₹1,26,600) |
| Job Location | Gujarat |
| Apply Mode | Online |
| Last Date | 30/06/2026 |
| Official Website | Visit Website ↗ |