A GST invoice for construction contractors, builders, and civil engineers with running account bill support and material-labour split.
Construction is one of the most complex sectors for GST billing in India, with multiple tax rates depending on the type of construction, whether input tax credit is claimed, and the nature of the contract. This template handles all major scenarios. For affordable housing projects (carpet area up to 60 sqm in metro cities or 90 sqm in non-metro, value up to Rs 45 lakh), GST is 1% without ITC. For other residential projects, it is 5% without ITC or 12% with ITC. Commercial construction attracts 18% GST. The template is designed for running account bills (RA bills), which are the standard billing method in construction where payment is made progressively as work is completed. Each RA bill references the contract value, work completed to date, previous bills, retention amount, and current bill value. The template separates material and labour components, which is important for contracts where the client supplies materials. It also handles works contract scenarios where both goods and services are involved in the supply.
Civil contractors, building construction firms, infrastructure companies, interior fitout contractors, electrical and plumbing contractors, road construction companies, and any business involved in construction services under works contract. Also useful for architects and engineers who bill for design and supervision services related to construction projects.
Step 1: Enter your firm details and SAC code 9954. Step 2: Reference the contract number, work order, and total contract value. Step 3: Enter the RA bill number (sequential for each project). Step 4: List work items with BOQ (Bill of Quantities) reference, measurement details, and rates. Step 5: Calculate cumulative work done minus previous bills to arrive at current bill amount. Step 6: Deduct retention (typically 5-10%) and any advance already received. Step 7: Apply the correct GST rate based on project type. Step 8: Add measurement certificate reference.
Construction services fall under SAC 9954. GST rates: 1% for affordable housing (without ITC), 5% for other residential (without ITC), 12% for residential (with ITC), 18% for commercial construction (with ITC). Works contract (supply of goods + services for immovable property) is treated as supply of services under Section 2(119) of CGST Act. Reverse charge applies when services are received from unregistered persons for cement. TDS under Section 51 at 2% applies when the contract value exceeds Rs 2.5 lakh with government bodies.
A universal GST tax invoice template suitable for any registered business in India. Includes all 16 mandatory fields as per Rule 46.
A GST invoice for construction contractors, builders, and civil engineers with running account bill support and material-labour split.
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