A running account (RA) bill is the bill a contractor raises every month or stage for the work done so far. It is used on private and government work alike. Each bill measures the total quantity done to date, takes off what earlier bills already covered, and arrives at the amount payable after deductions.

How do you calculate the net amount of an RA bill?

Value this bill's work as the amount done to date less the amount in previous bills, and add any escalation or extra work. That is the gross amount. Add GST if the contractor charges it, subtract each deduction worked out on the gross amount, and add any retention being released. What is left is the net amount payable.

Is GST added or deducted in an RA bill?

Added. A GST-registered contractor charges GST on the gross amount of the bill. Retention, TDS and the other deductions are worked out on the amount before GST. GST TDS, which only notified deductors such as government bodies make, is a separate deduction.

What is a final bill?

The last bill on a contract. It bills whatever work is left, settles any remeasurement, and closes the account. Retention is often not returned with it: many contracts hold it until the defect liability period ends, so this calculator releases retention only when you enter an amount.

Why list the previous bills?

So the bill shows the totals to date: billed, paid and retention held. The retention held is what a final bill may release. Tick "Remember this bill on this device" and "Start next bill" adds this bill to the list for you.

Are deductions calculated on this bill or on the total to date?

On this bill. Applying the percentages to the total to date deducts again on work already deducted in earlier bills.

Can I download the bill as Excel?

Yes. "Download as Excel" gives you the free RA bill workbook with your items, quantities, MB pages, rates, previous bills and percentages already filled in, calculating the same net amount.

RA Bill Calculator — Net Payable, GST, Retention & Final Bill

Step 1 of 4

Name of work

Client / owner

Contractor

Bill no.

Bill period from

Bill period to

Work order / agreement no.

Which bill is this?

Running bill Final bill

A final bill closes the work. You can release retention with it.

Retention released with this bill (₹)

Usually blank. Enter an amount only when your contract says retention is due back now — often after the defect liability period.

GST added to this bill

No GST12%18% Other

Choose No GST if the contractor is not registered for GST. Deductions are worked out before GST.

Step 2 of 4

Type how much of each item is done so far. The bill works out this bill's share from what was done before.

Unit	Rate ₹	In contract	Done before	Done so far	This bill	Amount ₹	MB page	Remove

					0	0.00


					0	0.00


					14	1,00,800.00


					14	1,07,100.00


					52	3,87,400.00


					7400	5,06,900.00


					180	51,300.00


					420	1,30,200.00


					68	4,14,800.00


					640	1,24,800.00


					0	0.00

Up to 30 items, the size of the Excel workbook. An item with no rate is shown as not priced, never as ₹0.

Escalation / extra work (₹)

Only if payable on this bill.

Step 3 of 4

Each percentage is worked out on this bill's work, before GST. Use the figures in your contract or work order.

Retention / security deposit − ₹91,165.00

Held back from each bill and returned later, as your contract says.

Income-tax TDS − ₹36,466.00

None1%2% Other

Deducted when the payer is a business or other deductor (commonly 1% for an individual or HUF contractor, 2% otherwise). A homeowner usually does not deduct it. Confirm current law.

Advance recovery

None Other

Only if an advance was paid. 0 if not.

More deductions (government and large works)

GST TDS

None2% Other

Only where the payer is a notified deductor, such as a government body. 0 if not.

Labour welfare cess − ₹18,233.00

None1% Other

Building and other construction workers cess, where it is deducted from the bill.

Secured advance recovery

None Other

Only if an advance against materials on site was paid.

Water charges

None1% Other

If the client supplies water and recovers for it.

Electricity charges

None1% Other

If the client supplies power and recovers for it.

Other recoveries (fixed amounts)

What for	Amount ₹

Step 4 of 4

What each earlier bill billed, held back and paid. Used for the totals to date and the retention held; it does not change this bill. For bill No. 1, leave it empty.

Bill no.	Date	Gross, excl. GST (₹)	GST (₹)	Retention held (₹)	Net paid (₹)