What is the format of an RA bill?
An RA (running account) bill lists each BOQ item with its unit, contract quantity, up-to-date measured quantity, quantity paid in previous bills and quantity in this bill, with rates and amounts. Below the items come GST and the deductions (retention, TDS, recoveries, penalties) to reach the net payable. In CPWD work, the running account bill is CPWA Form 26.
RA bill format: item table
| Sr | Item no. | Description | Unit | BOQ qty | Previous qty | This bill qty | Up-to-date qty | Rate (₹) | Previous amount | This bill amount | Up-to-date amount |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2.1 | PCC 1:4:8 | m³ | 220 | 150 | 34 | 184 | 5,500 | 8,25,000 | 1,87,000 | 10,12,000 |
| 2 | 5.1 | Plaster 12 mm CM 1:4 | m² | 4,000 | 1,200 | 800 | 2,000 | 300 | 3,60,000 | 2,40,000 | 6,00,000 |
The logic is always the same: this bill = up-to-date − previous. Quantities come from the measurement book, and the up-to-date quantity of an item should never exceed what the BOQ and approved deviations allow.
CPWA Form 26: the three parts
| Part | What it contains |
|---|---|
| Part I | Account of work executed, abstracted from the measurement book (the item table above) |
| Part II | Secured advances on materials brought to site (detailed in Form 26A) |
| Part III | Memorandum of payments: totals, previous payments, deductions and the net amount |
Related forms: Form 23 is the measurement book and Form 24 the first and final bill for one-time payments. On a running account, the final bill is also prepared on Form 26. Running payments are advances against the final bill. Under CPWD's conditions, RA bills can be held until the contractor's labour licence and EPFO, ESIC and BOCW registrations are in place (GCC copy). See contractor licence and registration.
RA bill calculator: from work done to net payable
Percentages apply to this bill's value excluding GST. Turn off anything your contract doesn't include (for example, GST TDS applies only to government bodies, and labour cess only where it's deducted from bills).
Worked example: deductions in order
| Line | Working | Amount |
|---|---|---|
| Up-to-date value | ₹25,00,000 | |
| Less previous bills | −₹15,00,000 | |
| This bill | ₹10,00,000 | |
| Add GST @ 18% | +₹1,80,000 | |
| Gross | ₹11,80,000 | |
| Retention @ 5% | on ₹10,00,000 | −₹50,000 |
| Income-tax TDS @ 2% | Section 393 (ex-194C) | −₹20,000 |
| GST TDS @ 2% | CGST s.51, government work | −₹20,000 |
| Labour cess @ 1% | where deducted | −₹10,000 |
| Mobilisation advance recovery | −₹1,00,000 | |
| Net payable | ₹9,80,000 |
No official order of deductions is prescribed; this is a common convention. Your contract decides which deductions apply. Calculators for each: GST TDS, labour cess, liquidated damages.
Client bill vs subcontractor bill
The format is the same whether you're billing your client or certifying a subcontractor's bill; only the direction changes. For the subcontractor side, see subcontractor billing. For when payment falls due after you submit, see the RA bill payment timeline.
Make RA bills from measurements, not Excel
In True Site Sync, measurements become an abstract and an RA bill with exactly these columns: BOQ/PO quantity, previous quantity, this-bill quantity, total quantity, rates and amounts. GST, retention, TDS, advance recovery and LD apply automatically, and the bill exports as PDF or Excel. See RA bill software.
Frequently asked questions
What is the format of an RA bill?
A table of BOQ items with unit, BOQ quantity, previous quantity, this-bill quantity, up-to-date quantity, rate and amounts, followed by GST, deductions and the net payable.
Which CPWA form is used for a running account bill?
Form 26. Part I is the account of work done, Part II secured advances and Part III the memorandum of payments. The measurement book is Form 23.
How is the this-bill amount calculated?
Up-to-date value minus the value already paid in previous bills.
What deductions are made from an RA bill?
Commonly retention, income-tax TDS, GST TDS on government work, labour cess where applicable, advance recoveries, material recoveries and liquidated damages. Your contract decides which apply.
Is the final bill different from an RA bill?
On a running account contract, the final bill is also prepared on Form 26, with a certificate that it is in full and final settlement.
Can I make an RA bill in Excel?
Yes, using the columns above, but the previous-quantity carry-forward and deductions are where Excel errors creep in. Software that builds the bill from measurements avoids re-typing.
RA bill kaise banaye?
Har BOQ item ki naapi gayi up-to-date quantity se pichle bill ki quantity ghataiye, rate se guna kariye, GST jodiye aur retention, TDS, recovery jaise katauti ghatakar net payable nikaliye.
RA bills straight from your measurements
Measurements → abstract → RA bill, with previous quantities and deductions handled for you.
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