| Item | Type | DSR no. | Description | Unit | BOQ qty | Rate (₹) | Rate beyond limit (₹) | Qty up to prev. bill | Qty this bill | Qty up to date | Excess over BOQ | Amount up to date (₹) | Amount this bill (₹) | Approval ref. |
|---|
Bill value
Deductions this bill
How to prepare an RA bill
- Start from the measurement book. Every quantity billed should come from a dated, accepted MB entry. Record daily measurements with the free daily measurement book, download its CSV and use Import MB CSV here to bring the abstract in as this bill's quantities.
- Enter the BOQ and agreement rates. For each item, fill the BOQ quantity and the agreed rate. Use the DSR or state SOR number; for items outside the schedule, write NDSR or NS.
- Carry forward the previous bill. Enter the quantity paid up to the previous RA bill. The tool adds this bill's quantity to give the quantity up to date.
- Handle additional quantities and extra items. Set the deviation limit from your contract. Quantities beyond it are paid at the row’s “rate beyond limit” once that rate is approved. Add work not in the BOQ as type EI (extra item) with its approved rate. Enter the approval reference for both.
- Apply GST and deductions. Set GST, security deposit or retention, income-tax TDS, GST TDS, labour cess and any advance recovery to match your contract. The net amount payable updates instantly.
- Export and sign. Download CSV for Excel, or print to PDF for the contractor's acceptance and the engineer-in-charge's certification.
What is a running account (RA) bill?
A running account bill is an interim payment to a contractor for work done so far. It is "running" because each bill is cumulative: it values all work measured up to date, subtracts what was already paid in earlier bills, and pays the difference. The last bill on the contract is the final bill, which settles all quantities and releases or adjusts the retention.
Sample RA bill format
| Item | Type | DSR no. | Description | Unit | BOQ qty | Rate (₹) | Qty up to prev. | Qty this bill | Qty up to date | Amount this bill (₹) |
|---|---|---|---|---|---|---|---|---|---|---|
| 4.1 | BOQ | 6.1.2 | Brick masonry 230 mm in CM 1:6 | cum | 120.00 | 7,800.00 | 48.50 | 21.00 | 69.50 | 1,63,800.00 |
| 5.2 | BOQ | 13.1.1 | 12 mm cement plaster 1:4 (30 sqm beyond the 10% limit, approved at ₹450) | sqm | 1,400.00 | 420.00 | 1,310.00 | 260.00 | 1,570.00 | 1,10,100.00 |
| 7.3 | BOQ | 1.14.1 | PVC conduit 25 mm | m | 900.00 | 145.00 | 420.00 | 180.00 | 600.00 | 26,100.00 |
| 9.1 | BOQ | NDSR | Anti-termite treatment | sqm | 600.00 | 95.00 | 0.00 | 216.00 | 216.00 | 20,520.00 |
| EI-1 | EI | NDSR | Extra item: waterproofing coat on terrace | sqm | – | 310.00 | 0.00 | 150.00 | 150.00 | 46,500.00 |
| Value of work this bill (BOQ within limit 3,07,020 + additional 13,500 + extra items 46,500) | 3,67,020.00 | |||||||||
For item 5.2, the limit is 1,400 × 110% = 1,540 sqm. This bill pays 230 sqm (1,310 to 1,540) at ₹420 = ₹96,600 and 30 sqm beyond the limit at ₹450 = ₹13,500.
Rates and DSR numbers above are illustrative. Use the rates in your agreement and the DSR edition (or state SOR) it names.
Additional quantities and extra items
Actual quantities rarely match the BOQ exactly. Contracts usually deal with the difference in two ways, and an RA bill should keep them apart so each can be checked against its approval.
- Additional (deviated) quantities. The same BOQ item, but more of it than the BOQ quantity. Most contracts pay excess up to a deviation limit at the agreement rate, and quantities beyond that limit at a rate fixed separately, often worked out by rate analysis and approved by the engineer-in-charge. Here, set the limit once and enter the approved “rate beyond limit” on the row.
- Extra items. Work that is not in the BOQ at all, such as a waterproofing coat added during construction. Extra items have no BOQ quantity, are usually marked NDSR or NS, and are paid at a rate approved for that item. Add them as type EI with the approval reference.
- Saving items. BOQ items that finish below their BOQ quantity. They are not paid for, but show up when you compare quantities up to date with the BOQ, and are often set against excess items in the deviation statement.
The summary splits this bill’s value into BOQ items within the limit, additional quantities beyond the limit and extra items, so the approving engineer can see exactly what goes past the original contract.
Deductions in an RA bill
- Security deposit or retention. A share of each bill, often around 5%, held back as security for defects and released after the defect liability period. Your contract sets the rate and any cap.
- Income-tax TDS (section 194C). Deducted by the payer on contract payments, commonly 1% for individuals and HUFs and 2% for others. Check the current rules and thresholds for your case.
- GST TDS. Applies mainly when the payer is a government department or notified body, usually 2% (1% CGST + 1% SGST, or 2% IGST) on the taxable value above the threshold.
- Labour welfare cess. Building and other construction workers' cess, commonly 1% of the cost of construction, deducted where your state collects it through bills.
- Advance recovery. Instalments that recover a mobilisation, machinery or secured advance paid earlier.
- Other deductions. Material issued by the client, water and electricity charges, penalties or hire charges, as the contract allows.
MB, BOQ and RA bill: how they connect
The BOQ fixes the estimated quantity and rate of each item. Estimate it with the free BOQ calculator. The MB records what is actually done, day by day. The RA bill turns the cumulative MB quantities into money at the agreement rates. Comparing the three shows saving items, excess items and how much of the contract value has been earned.
Frequently asked questions
What is an RA bill in construction?
An RA (running account) bill is an interim bill for work done up to a date. It values all measured work up to date at the agreement rates, deducts the value already paid in earlier bills, and pays the balance after GST and deductions.
How is the amount of an RA bill calculated?
For each item, multiply the quantity up to date by the agreement rate, then subtract the amount up to the previous bill. Add up the items to get the value of work this bill, add GST, and subtract retention, TDS, cess, advance recovery and any other deductions to get the net payable.
What is the difference between an RA bill and a final bill?
An RA bill is an interim, on-account payment and can be adjusted later. The final bill is prepared after the work is complete, settles all quantities and deviations, and deals with the retained security deposit.
How are additional quantities beyond the BOQ paid?
Excess over the BOQ quantity is a deviation. Most contracts pay it at the agreement rate up to a deviation limit and at a separately approved rate beyond that. Set the limit and the rate beyond limit in the tool: it splits each row automatically and shows additional quantities as a separate line in the summary.
How do I add an extra item to an RA bill?
Add a row, set its type to EI (extra item), leave the BOQ quantity blank, and enter the approved rate and the approval reference. Extra items are usually marked NDSR or NS because they are not in the schedule. They are totalled separately in the summary.
Can I import my measurement book?
Yes. Download the CSV from the free daily measurement book and choose Import MB CSV. Items from its abstract are added with their DSR numbers, units and net quantities as this bill's quantities, and existing items with the same item number are updated.
Is my data saved or uploaded?
Nothing is uploaded. Your entries stay in your own browser so you can continue later, and you can download them as a CSV for Excel or print them as PDF.
Run MB, RA bills and contractor ledgers in one system
QuantProc ERP links measurements, BOQ budgets, RA bills and payments, so every rupee paid is backed by a measured, approved quantity.