A construction bill format for contractors: running account (RA) bills based on measurement, labour bills, retention and advance recovery, with GST and a free template.
How contractors bill
Construction work is usually billed in stages through running account bills: RA Bill 1, RA Bill 2 and so on, each based on measured work done to date at the agreed rates, less what was billed before. The final bill closes the account.
Each RA bill typically shows: work done to date, previous bills, this bill amount, deductions such as retention money and mobilisation advance recovery, tax, and net payable. Attach a measurement sheet signed by the site engineer.
What to include
- Contract or work order referencerequired
- RA bill number and periodrequired
- Items with BOQ numberrequiredUnit and agreed rate.
- Quantity to date and previousrequired
- This bill amountrequired
- DeductionsRetention, advance recovery, TDS where applicable.
- GSTrequiredIf registered.
Contractor RA bill sample
Retention and advance recovery are usually shown in a statement below the invoice. The tax rate depends on the type of work.
TAX INVOICE (RA BILL 3)
Thaltej, Ahmedabad 380059
GSTIN: 24ABJFS1122G1Z0 | State: Gujarat (24)
Date: 14 Oct 2026
Period: Sep 2026
Place of supply: Gujarat (24)
Bill to: Neelkanth Builders LLP
Ahmedabad
Work order WO-NB-17, Neelkanth Heights
| # | Description | HSN/SAC | Qty | Rate | Taxable value | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | BOQ 4.2: RCC M25 slab, 2nd floor | 995411 | 182 sq m | 1,450.00 | 2,63,900.00 | 18% | 3,11,402.00 |
| 2 | BOQ 6.1: Brick masonry 230 mm | 995411 | 64 cu m | 5,200.00 | 3,32,800.00 | 18% | 3,92,704.00 |
| Amount | |
|---|---|
| Taxable value | ₹5,96,700.00 |
| CGST @ 9% | ₹53,703.00 |
| SGST @ 9% | ₹53,703.00 |
| Total | ₹7,04,106.00 |
Amount in words: Rupees Seven Lakh Four Thousand One Hundred Six Only
For Shivam Constructions
Authorised Signatory
Labour bill format
Labour contractors bill by man-days or by measured work: “Mason, 26 days at 900”, “Helper, 52 days at 600”. Keep attendance sheets as proof. If you only supply labour, say so clearly on the bill.
Download in Word, Excel or PDF
All files are free to use and edit. Yellow cells in Excel are inputs; totals are formulas.
Tips
Do
- Attach the signed measurement sheet.
- Quote the BOQ item number.
- Show cumulative and previous quantities.
Avoid
- Do not bill more than measured work.
- Do not forget retention and advance recovery.
Frequently asked questions
What is an RA bill?
A running account bill: an interim bill for work done to date in a contract, paid in stages before the final bill.
Which GST rate applies to construction?
It depends on the type of construction and the contract. Ask your accountant for the rate on your work.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.