Contractor bill › RA bill format

RA bill format explained

A running account bill is a part bill for work done so far on a contract. Its layout lets the client’s engineer check only what is new.

The columns

Column	What it means
Item, description, unit, rate	From the BOQ (bill of quantities) in the work order.
BOQ quantity	The quantity agreed in the contract.
Previous	Quantity already billed in earlier RA bills.
This bill	Quantity measured since the last bill.
Up to date	Previous + this bill.
Amounts	The same three columns multiplied by the rate.

The client pays for the This bill amount. Up-to-date columns let them check that the total so far stays within the BOQ.

A worked example (RA bill No. 3)

Item	Rate	Previous	This bill	Up to date	This bill ₹
PCC 1:4:8 (Cum)	5,200	40	10	50	52,000
Brick work (Cum)	6,800	25	15	40	1,02,000

Value of work this bill ₹1,54,000. GST 18% ₹27,720 (₹13,860 CGST + ₹13,860 SGST). Bill amount ₹1,81,720. Less retention 5% ₹7,700 and income-tax TDS 2% ₹3,080 (both on ₹1,54,000). Net payable ₹1,70,940. (Example only.)

Good practice

• Attach the measurement sheet signed at site; quantities on the bill should match it.
• Number RA bills in order (RA-1, RA-2…) and mark the last one "Final bill".
• Bill extra items (not in the BOQ) only after the client approves them in writing.