The steps, in order
1. Measure the work
Record executed quantities (nos × L × B × H) in the measurement book against BOQ item codes.
2. Build the abstract
Price quantities at BOQ rates to get the value of work executed.
3. Add to the cumulative
Add this cycle to the running total — the cumulative gross value up to date.
4. Deduct previous payment
Subtract what was certified/paid in earlier RA bills to get this bill's gross.
5. Apply deductions
Retention, advance recovery and TDS (194C).
6. Apply GST
CGST/SGST or IGST per the work order, with the correct SAC.
A worked example (RA-3)
| Line | Amount |
|---|---|
| Cumulative work to date (gross) | ₹1,20,00,000 |
| Less: paid in RA-1 & RA-2 | − ₹90,00,000 |
| Gross this bill (RA-3) | ₹30,00,000 |
| Less: Retention @ 5% | − ₹1,50,000 |
| Less: Advance recovery @ 10% | − ₹3,00,000 |
| Less: TDS @ 2% (194C) | − ₹60,000 |
| Add: GST @ 18% (as applicable) | + per work order |
| Net payable this bill | ₹24,90,000 (+ GST) |
Illustrative. GST treatment depends on the contract and work order; retained ₹1,50,000 joins the cumulative retention ledger.
Why software beats the spreadsheet here
The error-prone parts are the cumulative-versus-previous arithmetic and stacking retention, advance recovery, TDS and GST correctly on a progressive BOQ baseline — exactly what generic tools get wrong. RA bill software draws the executed quantity straight from the measurement book, keeps the cumulative automatically, and applies every deduction from the work-order settings, so the bill reconciles to the BOQ and the QS approves first time. See also our reference on RA bill payment timelines.
Frequently asked questions
How do you prepare an RA bill?
Measure, abstract at BOQ rates, add to the cumulative, deduct previous payment, retention, advance recovery and TDS, then apply GST.
Gross vs net in an RA bill?
Gross is cumulative value of work done; net is gross minus previous payment and deductions, with GST applied.
What deductions apply?
Retention (5–10%), advance recovery, TDS 194C, and GST per the work order.
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