Billing Itemization for Contract:

1. Work Items:
1a. Base Price to be Billed based on E-MBook Entry
1b. Add Tender Percentage (% on Step 1)
1c. Add Price Adjustment for Price Fluctuations if any
Gross Value of Work (Sum 1a:1c) (T1)
2. Advance Payment:

Advance payment
Total value of work + Advance (T2)
3. Withheld Items:

3a. Deduct withheld amount @ 7.5% on Gross Value of Work (T1) (Deduction % as per Agreement)
3b. Other Deductions (Deduction for incomplete work - Manual)
3c. Release of Withheld Amount for 3a
3d. Release of Other Deductions for 3b
Balance Amount T3 (T2- (3a-3c) + (3b-3d))
4. Reimbursable Items:
4a. Add GST @ 12% on T2 (User Selection)
4b. Add NAC @ 0.1% on T1 (System)
4c. Add Seigniorage (System)
4d. Add Insurance (Manual)
4e. Bank Charges (Manual) Amount
4f. Supervision & Admin. Charges (Manual)
Total Amount to be Paid T4 (T3+4a+4b+4c+4d+4e)
5. Recoveries & Deductions Creditable to Works HoA:

Amount
5a. Mobilization Advance (Recovery against Advance) XXX

5b. Quality Control Recovery (Recovery for Faulty Work) XXX

5c. Recovery for Materials Supplied to vendor (if any) XXX
5d. Recovery for Sand supply to vendor (if any) XXX
Sum of Section 5 T5 (5a+5b+5c+5d)
6. Deductions Creditable to Respective HoA:
6a. Deduction for Income Tax – TDS (@ of 2% on T4-5a) XXX
6b. Deduction for CGST-TDS (@ of 1% on T2-5a) XXX
6c. Deduction for SGST- TDS (@ of 1% on T2-5a) XXX
6d. Deduction for IGST – TDS (@ of 2% on T2-5a) XXX
 6e. Deduction for NAC – TDS (@ of 0.1% on T1) XXX
6f. Deduction for Seignoriage (Same as 4C) XXX
6g. Deduction for FSD (2.5% on Cum. Gross Value of work(T1)) XXX
(Deduction for FSD is done only on Final Bill)
6h. Deduction for Interest on Advance (Manual) XXX
6i. Fine for Slow Progress (Manual) XXX
6j. Misc Deposit (Manual) XXX
6k. Interest on Advance (Manual) XXX
6l. Labor Cess @ 1% on T1 XXX
Sum of Section 6 T6 (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)
Net Payment to Contractor (T4-T5-T6) = T7

Payment to Executing Dept. (for Supervision & Admin Charges) T8

Amount BOQ Amount EPC Accounting

XXX XXX
Dr. Works HoA
XXX XXX
XXX XXX
XXX XXX

Dr. Works HoA Any Advance payment can not exceed 5% of

Contract Value.One PO one Advance,each
XXX XXX advance must have a BG.
XXX XXX

This is a mandatory deduction on each bill as per

XXX XXX agreement.
Cr. Suspense HoA
XXX XXX
XXX
XXX
XXX XXX

XXX XXX
XXX XXX
Dr. Works HoA
XXX XXX Seigniorage will be defulted from E-Mbook.
XXX XXX
XXX XXX
XXX XXX
XXX XXX

Recovery for Mobilisation Advance will start only

after the bill value (T1)reaches 10% of contract
Cr. Works HoA value @ of 20% of work done so far(20% on
cummulative value of bill (Cumulative T1)raised so
far). After that recovery should be done @ 20%
on the present bill value (T1).

XXX XXX
XXX XXX

Cr. Respective HoA

 Cr. Respective HoA

XXX XXX
XXX XXX
XXX XXX Cr. Contractor A/C
Cr. Bank A/C of
XXX XXX Executing Dept.
Billing Type Billing Sub Types
Works & Advance Bill

First Bill Advance Bill

Works Bill
Works & Advance Bill

Part Bill Advance Bill

Works Bill
Closing Bill Works Bill
Final Bill Works Bill

Refund Bill Works Bill

What is not Allowed
Advance Recovery

Advance Recovery, FSD,Work Items,Withheld

Items,Reimbursable Items(Except GST),Recoveries,
Deductions (Except TDS for Income
Tax/CGST/SGST/IGST)

Advance, Advance Recovery

FSD

Advance Recovery, FSD,Work Items,Withheld

Items,Reimbursable Items(Except GST),Recoveries,
Deductions (Except TDS for Income
Tax/CGST/SGST/IGST)

Advance & FSD

Advance
Advance

This Bill is only for Challan(for EMD) or FSD Refund,

hence all fields except Challan not allowed.