📍 When to use this template
- Prepared for every Running Account (RA) Bill submitted by a contractor.
- Monthly, or whenever an RA bill is raised for payment.
- Filled by the Contractor's billing team and verified by the PMC/Client's billing engineer before processing the bill payment.
Sections & fields
Preview of the template structure. Download Excel to fill on site.
1Header Information6 fields
Project Name
_____________
Contract Package No.
_____________
Contractor Name
_____________
Document Reference No.
_____________
Return Period (e.g., Month/Year)
_____________
Date of Submission
_____________
2RA Bill Linkage5 fields
RA Bill Date
_____________
Period Covered by Bill (From Date)
_____________
Period Covered by Bill (To Date)
_____________
Gross Value of Work Done in this Bill (As per MB)
_____________
3Calculation of 'Cost of Construction'6 fields
Gross Value of Work Done (A)
_____________
Less: Value of Client-Supplied / Free-Issue Material (FIM)
_____________
Less: Value of Plant & Machinery (if billed separately and not part of permanent works)
_____________
Less: Other Statutory Exclusions (Specify, e.g., Compensation under W.C. Act)
_____________
Total Deductions / Exclusions (B)
_____________
Net 'Cost of Construction' for Cess Calculation (C = A - B)
_____________
4Cess Calculation & Deduction Status5 fields
Applicable Cess Rate (%)
_____________
Cess Amount for Current Bill (D = C * Cess Rate)
_____________
Cumulative Cess Deducted up to Previous Bill
_____________
Total Cess to be Deducted in Current Bill
_____________
Cumulative Cess Deducted to Date (Including Current Bill)
_____________
5Challan Details (If paid directly by Contractor)6 fields
Payment Status (Deducted by Client / Paid by Contractor)
_____________
Challan / Transaction Reference No.
_____________
Date of Payment
_____________
Amount Paid (₹)
_____________
Name of Bank / Treasury
_____________
Scanned Copy of Challan Attached (Yes/No)
_____________
6Verification & Approval4 fields
Prepared By (Contractor's Representative Name & Signature)
_____________
Checked By (PMC Billing Engineer Name & Signature)
_____________
Approved By (Project Manager / Client's Rep Name & Signature)
_____________
Remarks / Notes
_____________
💡 Sample filled excerpt
RA Bill No.: AC-PKG1-RA-05; Net 'Cost of Construction': ₹ 1,25,40,000.00; Applicable Cess Rate: 1%; Cess Amount for Current Bill: ₹ 1,25,400.00. Status: To be deducted by Client from RA-05 payment.
⚖ Compliance notes
- Fulfills the statutory requirement under Section 3 of the Building and Other Construction Workers' Welfare Cess Act, 1996 for levying cess on the cost of construction.
- As per the BOCW Cess Act, 'cost of construction' excludes the cost of land and any compensation paid under the Workmen's Compensation Act, 1923.
- Provides mandatory documentation for Labour Department audits and is a prerequisite for the release of final bill and retention money.
- Failure to deduct or deposit cess can lead to penalties, interest, and prosecution under the BOCW Act.