Quick answer: An RA (Running Account) bill is a part-payment bill a contractor raises while the work is still going on. For every BOQ item it shows:
- the quantity done up to the previous bill
- the quantity done in this bill
- the quantity up to date
- the amount for this bill at the agreed rate
GST is then added, and TDS, labour cess, security deposit and advance recovery are deducted to get the net amount payable. Download the free RA bill format in Excel below. It does all of this and prints the net amount in words.
Key takeaways
- Up to 20 BOQ items with unit, rate, previous quantity, this-bill quantity and up-to-date quantity.
- Deductions worked out for you: income-tax TDS, GST TDS, labour cess, security deposit and advance recovery. Every rate can be changed.
- A printable RA bill on one landscape page, with the net amount payable in words and four signature blocks.
- Free, with no macros. It works in Excel, Excel for Mac and Google Sheets.
What is an RA bill?
On a construction or civil works contract, the contractor is not paid only at the end. Every month, or at each stage, the work done is measured and billed. Each of these interim bills is a running account (RA) bill: 1st RA bill, 2nd RA bill, and so on. The last one is the final bill. It settles the account and releases or adjusts the security deposit.
Every RA bill is cumulative. It shows the total quantity done so far, so the client can check that nothing is billed twice. Only the quantity done since the last bill is paid this time.
RA bill format – columns explained
| Column | What to enter | Example |
|---|---|---|
| Item / description | Item number and description from the BOQ | 3 – WBM grade II, 100 mm |
| Unit and rate | As agreed in the work order | cum • ₹2,480 |
| Qty up to previous bill | The up-to-date quantity from the last RA bill | 110.000 |
| Qty this bill | Quantity measured since the last bill (from the measurement book) | 64.200 |
| Qty up to date | Calculated: previous + this bill | 174.200 |
| Amount this bill | Calculated: this-bill quantity × rate | ₹1,59,216 |
Deductions in an RA bill
The template uses this order, which is common on government and large private contracts. Change any rate to match your agreement.
- Gross value of work: the total of all items for this bill.
- Add GST: 18% is common for works contracts, but some works carry a different rate. Use the rate in your agreement.
- Less income-tax TDS on contract payments: usually 1% if the contractor is an individual or HUF and 2% for others, on the value excluding GST.
- Less GST TDS: 2% (1% CGST + 1% SGST) when a government department or notified body pays, generally when the contract value is above ₹2.5 lakh. Set it to 0 for private clients.
- Less labour cess: 1% under the Building and Other Construction Workers’ Welfare Cess Act, where it applies.
- Less security deposit / retention: often 5% to 10% of each bill. It is refunded after the defect liability period.
- Less advance recovery: instalments of any mobilisation or material advance.
In the sample bill, the gross value is ₹7,46,413.50. Adding 18% GST and deducting TDS, GST TDS, cess, 5% retention and a ₹20,000 advance instalment gives a net payable of ₹7,86,127. The template prints this in words.
How to make an RA bill in Excel
- Type the name of work, work order number, contractor, client, bill number and bill period.
- Enter each BOQ item with its unit and rate. Copy the “qty up to date” from your last bill into “qty up to previous bill”.
- Enter the quantity measured for this bill.
- Check the GST and deduction rates.
- Open the RA Bill sheet and print it, or save it as PDF.
Download the free RA Bill Format in Excel
There are two sheets: Enter Bill and RA Bill. Fill in the yellow cells, then print the RA Bill sheet or save it as PDF.
FAQs
What is the full form of RA bill?
Running Account bill. It is an interim, part-payment bill raised while a contract is in progress, based on work measured so far.
What is the difference between an RA bill and a final bill?
An RA bill pays for work done up to a date and is subject to later adjustment. The final bill is raised after the work is complete. It settles all quantities, recoveries and the security deposit.
Is TDS deducted on GST in an RA bill?
No. Income-tax TDS and GST TDS are normally worked out on the value of work excluding GST. The template follows this.
Can I use this for a private client?
Yes. Set GST TDS and labour cess to 0 if they don’t apply, and use the retention percentage in your agreement.
Where does the quantity this bill come from?
From the measurement book. The engineer records each measurement (length × breadth × depth) and totals it per BOQ item.
