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Construction bill format

Building contractors in India bill in running account (RA) bills: each one charges the work measured since the last bill, at the rates in the agreed bill of quantities (BOQ), and the client deducts retention and TDS when paying. The format below is RA bill no. 3 for a residential building.

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Construction bill format · example

FromKaveri Constructions
ToHebbal Homes LLP
CurrencyINR
DescriptionQtyPriceAmount
BOQ 4.2: RCC M25 in slabs and beams, 2nd floor, per cu m (up to date 186, previous 120)66₹7,800.00₹5,14,800.00
BOQ 5.1: brickwork in CM 1:6, 230 mm, per cu m (up to date 100, previous 58)42₹6,450.00₹2,70,900.00
BOQ 7.3: internal plaster 12 mm, ground and 1st floor, per sq m860₹310.00₹2,66,600.00
Total₹12,41,714.00

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How to use the construction bill format

  1. Enter the contractor's name, address and GSTIN, and the client with its GSTIN.
  2. Quote the work order, the RA bill number and the measurement period in the notes.
  3. Bill each BOQ item for the quantity executed in this bill, at the BOQ rate.
  4. Apply GST at the works contract rate, note retention and TDS, then save.

RA bill abstract, worked through

Quantities are in the BOQ unit. Only the quantity executed since the last RA bill is charged; the running total from the measurement book is shown in brackets.

BOQ itemThis bill (to date)Rate (₹)Amount (₹)
4.2 RCC M25 slabs, cu m66 (186)7,8005,14,800
5.1 Brickwork, cu m42 (100)6,4502,70,900
7.3 Plaster 12 mm, sq m860 (860)3102,66,600
Gross value this bill10,52,300
GST 18% (CGST 9% + SGST 9%)1,89,414
Bill total12,41,714

From bill total to amount paid

Retention is released after the defect liability period, commonly 12 months from completion. No fresh GST invoice is raised when it is released, because GST was charged on the full value in the RA bill.

DeductionBasisAmount (₹)
Retention money5% of gross work value52,615
TDS under section 194C2% of gross work value, excluding GST21,046
Net paid to the contractorBill total less deductions11,68,053

Questions

What is an RA bill?

A running account bill is an interim bill raised during the contract for work done so far. For every BOQ item it shows the quantity up to the previous bill, in this bill and up to date, taken from the measurement book. The final bill settles the account at completion.

What GST applies to a construction contract?

A contract that supplies both materials and labour to build, repair or fit out immovable property is a works contract, treated as a supply of services and generally taxed at 18%. Some works for government bodies and some affordable housing have had concessional rates, so check the current notification for your contract.

When must the GST invoice be issued for an RA bill?

A contract paid in stages is a continuous supply of services, so the invoice is due on or before the date each payment milestone is completed, normally when the RA bill is certified. GST is charged on the full bill value; retention held back by the client does not reduce it.

What does the client deduct from an RA bill?

Commonly retention money, recovery of any mobilisation advance, and TDS under section 194C at 1% (individuals and HUFs) or 2% (others) on the value excluding GST. Government departments also deduct GST TDS at 2% and often building workers' welfare cess at 1%.

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