GSSSB Sub Auditor Exam Paper 2021: Download previous year question papers, check complete syllabus, exam pattern, and preparation tips for Sub Auditor / Sub Accountant Class-3 Recruitment.
Gujarat Subordinate Service Selection Board (GSSSB) has announced one of the most sought-after government job opportunities of the year — the Sub Auditor / Sub Accountant (Class-3) Recruitment 2026. If you are a commerce, economics, or mathematics graduate looking for a stable government career in Gujarat’s Finance Department, this is your golden chance. In this article, we cover everything you need to know about the GSSSB Sub Auditor Exam Paper — including the official notification, eligibility, exam pattern, syllabus, selection process, and preparation strategy.
GSSSB Sub Auditor Exam 2021 Paper
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GSSSB Sub Auditor Recruitment 2026 – Overview
The Gujarat Gaun Seva Pasandgi Mandal (GSSSB), Gandhinagar, released the revised Correction Advertisement No. 366/2025-26 (Sudhara Jaherat-2) on 2nd June 2026. Under this update, the total vacancies for Sub Accountant / Sub Auditor (Class-3) were significantly increased from 321 to 671 posts, bringing the grand total across all cadres to 776 vacancies.
This recruitment is being conducted for posts under the Finance Department of the Government of Gujarat, including Sub Accountant / Sub Auditor (Class-3), Accountant / Auditor / Deputy Treasury Officer / Inspector (Class-3). The online application window is open from 2nd June 2026 to 30th June 2026 on the OJAS portal (ojas.gujarat.gov.in).
Vacancy Details
The table below summarizes the key vacancy figures for GSSSB Sub Auditor Recruitment 2026:
| Post Name | Vacancies |
|---|---|
| Sub Accountant / Sub Auditor (Class-3) | 671 |
| Accountant / Auditor / Deputy Treasury Officer / Inspector (Class-3) | 105 |
| Total Vacancies | 776 |
Category-wise reservation (SC, ST, SEBC, EWS, PwBD, Ex-Servicemen) is applicable as per Gujarat Government norms.
Eligibility Criteria
Before applying, candidates must carefully check the eligibility norms. The key criteria are:
Educational Qualification (as on 30 June 2026): Candidates must hold a Bachelor’s degree in one of the following disciplines from a recognized university established under a Central or State Act:
- B.Com (Bachelor of Commerce)
- BBA (Bachelor of Business Administration)
- BCA (Bachelor of Computer Applications)
- B.Sc with Mathematics or Statistics
- B.A. with Statistics, Economics, or Mathematics
Note: B.Sc (CA & IT) and M.Sc (CA & IT) degree holders are NOT eligible. Final-year students whose results are declared by 30 June 2026 may also apply.
Age Limit (as on 30 November 2025):
- Minimum Age: 20 years
- Maximum Age: 35 years (Male), 40 years (Female)
- Upper age relaxation is available for SC, ST, SEBC, EWS, PwBD, and Ex-Servicemen candidates as per government rules, subject to a maximum cap of 45 years.
Other Requirements:
- Must be a citizen of India
- Basic computer knowledge as per Gujarat Civil Service Rules, 1967
- Sufficient knowledge of Gujarati and/or Hindi
Application Fee:
- General / Unreserved Category: ₹100 + applicable bank/postal charges
- SC / ST / SEBC / EWS / PwBD / Ex-Servicemen: Exempt from fee
GSSSB Sub Auditor Selection Process
The selection process for GSSSB Sub Auditor / Sub Accountant 2026 consists of three stages:
- Preliminary Examination (Prelims) – Objective-type (MCQ) screening test
- Main Examination (Mains) – Written exam with 4 papers (total 150 marks) plus Computer Proficiency Test (75 marks)
- Document Verification – Final stage for shortlisted candidates
Only candidates who qualify in the Prelims will be called for the Mains. Approximately 7 times the number of vacancies are shortlisted after the Prelims. Marks obtained in the Preliminary Exam are NOT counted in the final merit list — only Mains marks determine selection.
GSSSB Sub Auditor Exam Pattern
Preliminary Examination Pattern
The Prelims is an objective-type elimination test (Computer Based Recruitment Test / CBRT). Key features:
- Total Questions: 150 MCQs
- Total Marks: 150 marks
- Each question: 1 mark
- Negative Marking: -0.25 marks for each incorrect answer
- Candidates must select “Not Attempted” to avoid penalty on unanswered questions
- Subject: General Studies (covering reasoning, general awareness, Gujarat history, current affairs, and basic mathematics)
Main Examination Pattern
The Mains exam consists of 4 papers totalling 150 marks, plus a Computer Proficiency Test (CPT) of 75 marks. The question paper standard is set at the 12th standard level.
| Paper | Subject | Marks |
|---|---|---|
| Paper I | Gujarati Language | Part of 150 marks |
| Paper II | English Language | Part of 150 marks |
| Paper III | Accountancy / Auditing Principles | Part of 150 marks |
| Paper IV | Financial Rules / Advanced Numerical Ability | Part of 150 marks |
| CPT | Computer Proficiency Test | 75 marks |
The Mains exam is primarily descriptive in nature and tests candidates on subject-specific knowledge relevant to finance, accounts, and audit functions.
GSSSB Sub Auditor Syllabus 2026
Preliminary Exam Syllabus
The Prelims syllabus is designed to test general knowledge and reasoning ability:
- General Studies: Indian History, Indian Constitution, Indian Economy
- Gujarat Studies: History of Gujarat, Geography of Gujarat, Cultural Heritage, Tribal Culture, Folk Culture
- Current Affairs: National and international events, government schemes
- Reasoning and Mental Ability: Logical reasoning, data interpretation, analytical ability
- Basic Mathematics: Number system, percentages, averages, profit & loss, simple & compound interest
- Environment & Disaster Management: Basic concepts
Main Exam Syllabus
Gujarati Language (Paper I): Grammar rules, comprehension, essay writing, précis writing, translation from English to Gujarati, and letter writing. Candidates are expected to have a sound command of Gujarati to perform well in this paper.
English Language (Paper II): English grammar, vocabulary, comprehension passages, essay writing, report writing, and translation from Gujarati to English. This paper tests communication skills in the English language required for government correspondence.
Accountancy / Auditing Principles (Paper III): This is the core technical paper for Sub Auditor aspirants and covers:
- Fundamental principles of accountancy
- Double-entry bookkeeping
- Trial balance, profit & loss account, and balance sheet
- Bank reconciliation statement
- Depreciation methods
- Principles and objectives of auditing
- Types of audit (internal, external, statutory)
- Vouching and verification
- Government accounting procedures
- Gujarat Financial Rules (GFR)
- Treasury rules and financial regulations
Advanced Numerical Ability / Financial Rules (Paper IV):
- Arithmetic and algebra
- Ratio and proportion
- Time, work, and distance problems
- GST and taxation fundamentals
- Budget preparation and interpretation
- Government financial procedures
- Service tax, TDS, and income tax basics
Computer Proficiency Test (CPT): The CPT evaluates basic computer skills including MS Office (Word, Excel, PowerPoint), internet usage, email communication, and data entry skills as prescribed under Gujarat Civil Service Rules.
GSSSB Sub Auditor Salary
Selected candidates receive a fixed pay during the first five years of service:
- Sub Auditor / Sub Accountant (Class-3): ₹26,000 per month (fixed pay for 5 years)
- Accountant / Auditor / Deputy Treasury Officer: ₹49,600 per month (fixed pay for 5 years)
After five years of satisfactory service, candidates are placed on regular pay scales (Level-4 and Level-7) as per the 7th Pay Commission. In addition to basic pay, employees receive DA, HRA, medical benefits, and other government allowances.
How to Apply for GSSSB Sub Auditor 2026
The application process is fully online through the OJAS portal. Follow these steps:
- Visit the official website: ojas.gujarat.gov.in
- Select Department as “GSSSB” and find Advertisement No. 366/2025-26
- Click “Apply” for Sub Accountant / Sub Auditor (Class-3)
- Click “New Registration” and complete your registration using a valid email ID and mobile number (or Aadhaar/PAN)
- Fill in personal details, educational qualification, category details, and communication address
- Upload your scanned photograph and signature (size less than 15KB)
- Choose 4 preferred exam cities in order of priority
- Pay the application fee online (if applicable)
- Submit the form and note down the system-generated Application/Confirmation Number
- Take a printout of the submitted form for future reference
Candidates can apply only once. Multiple applications will lead to rejection. Applications close on 30 June 2026.
Preparation Tips for GSSSB Sub Auditor Exam Paper
Cracking the GSSSB Sub Auditor Exam Paper requires a structured, subject-wise preparation strategy. Here are the most effective tips:
1. Master the Prelims First Since the Prelims acts as a screening round and carries no merit weightage, the goal is simply to qualify with the highest possible score. Focus heavily on Reasoning (which often carries the highest weightage), Gujarat Studies, and Current Affairs.
2. Build Strong Accounting Fundamentals The Mains Paper III on Accountancy and Auditing is the differentiator. Candidates must thoroughly understand double-entry bookkeeping, auditing principles, and Gujarat Financial Rules. Refer to standard B.Com textbooks and GSSSB-specific study materials for this.
3. Practice Previous Year Papers Solving the GSSSB Sub Accountant Previous Year Papers (such as the October 2021 official paper) gives you real insight into the question format, difficulty level, and important topics that appear repeatedly.
4. Mock Tests for Time Management Regular mock tests help build speed and accuracy, especially for the Prelims where negative marking (-0.25) can reduce your score if you attempt questions carelessly.
5. Focus on Gujarat-Specific Content Both Prelims and Mains syllabi heavily feature Gujarat’s history, geography, economy, and cultural heritage. Candidates should give special attention to Gujarat Studies as it appears across multiple papers.
6. Strengthen Language Skills Papers I (Gujarati) and II (English) require consistent practice. Read Gujarati newspapers daily and practice essay writing and translation to score well in these papers.
7. Computer Proficiency Do not neglect the CPT (75 marks). Practice MS Excel, MS Word, and basic computer operations regularly.
Important Dates at a Glance
| Event | Date |
|---|---|
| Revised Notification Released | 2 June 2026 |
| Online Application Start Date | 2 June 2026 |
| Online Application Last Date | 30 June 2026 |
| Educational Qualification Cut-off | 30 June 2026 |
| Age Limit Cut-off Date | 30 November 2025 |
| Admit Card | To be announced |
| Exam Date | To be announced |
Conclusion
The GSSSB Sub Auditor / Sub Accountant Recruitment 2026 is a landmark opportunity for commerce and finance graduates across Gujarat seeking a secure and reputed government career. With 776 total vacancies — including 671 for Sub Auditor / Sub Accountant posts — the competition is high but the chances are better than ever before. Candidates must apply before the 30 June 2026 deadline, download the official syllabus from gsssb.gujarat.gov.in, and start their preparation immediately covering Prelims General Studies, Mains Accountancy/Auditing, Language papers, and the Computer Proficiency Test.
Stay focused, solve previous year papers regularly, and refer only to updated GSSSB-specific study materials to maximize your score.
Official Website: gsssb.gujarat.gov.in | Application Portal: ojas.gujarat.gov.in
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