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The ARC PEM Blog

Field notes on BOQ, GST and contractor billing

Worked examples and practical guides for Indian architects, builders and contractors — the same rigour as our free tools, in article form.

Architect reviewing a fee proposal and project drawings on a desk
Featured

Architect Fees in India (2026): Percentage, Lump Sum, Hourly and What You Actually Keep

Architect fees in India explained: percentage, lump sum, per sq ft and hourly models, stage-wise payments, GST, and how to check your real profit margin.

Architect fee proposal template with stage-wise payment schedule on a deskProduct Guides
Architect Fee Proposal Format in India (Template + Invoice)
Free architect fee proposal format for India: scope, exclusions, stage-wise payment schedule, GST and TDS, plus a sample invoice with real numbers.
Truck loaded with construction material at a site gate with e-way bill being checkedGST & Compliance
E-Way Bill for Construction Material Transport: Rules, ₹50,000 Limit and Penalties
When do you need an e-way bill for cement, steel and sand? Limit, validity, who generates it, site-to-site transfers and penalties, explained for builders.
Contractor completing GST registration on a laptop at a construction site officeGST & Compliance
GST Registration for Contractors
Do you need GST registration as a contractor? Thresholds, the 6% composition scheme, documents, penalties and how to choose between regular and composition.
Contractor reviewing a cash flow forecast and RA bill beside blueprints at a construction siteVendor & Contractor Management
Construction Cash Flow Forecast: Format, Worked Example and How to Plug the Funding Gap
Build a construction cash flow forecast for Indian sites: format, worked example with RA bill lag, retention and TDS, and how to size your funding gap.
Site engineer filling a daily progress report on a clipboard beside a slab at a building siteProduct Guides
Daily Progress Report (DPR) Format for Construction Sites: What to Track Every Day (With Example)
Daily progress report (DPR) format for construction sites: the five things to track each day, a worked example with formulas and a weekly roll-up.
Construction site with a calculator and a labour cess form on a deskGST & Compliance
BOCW Labour Cess 2026: 1% Construction Cess Under the Social Security Code (Who Pays, How to Calculate, Example)
BOCW labour cess 2026: 1% of the cost of construction under the Code on Social Security. Who pays, how to calculate it, interest and a worked example.
GST invoice and calendar marking 1 November 2026 beside a construction drawingGST & Compliance
GST Changes from 1 November 2026: What Contractors and Builders Need to Do (Credit Notes, E-Invoicing, Registration)
GST changes from 1 Nov 2026 for contractors and builders: rebate credit notes, ITC reversal, e-invoicing from 2027 and what is still pending.
Variation order form with a marked-up building drawing and calculatorVendor & Contractor Management
Variation Order in Construction: Format, Pricing and Approval (With Worked Example)
Variation order in construction: format, how to price extra and omitted work, approval steps and a worked example with net and gross variation.
Construction payment schedule table with a calculator beside a building under constructionVendor & Contractor Management
Construction Payment Schedule: Milestone-Wise Payment Plan for a House or Building (With Percentages and Example)
Construction payment schedule for a house or building: milestone percentages, retention, advance recovery, a ₹40 lakh worked example and Excel formulas.
Paint roller and paint tin beside a freshly painted wallBOQ & Cost Estimation
How Much Paint Do You Need? Paint Quantity per Sq Ft for Walls and Ceilings (Formula, Coverage and Example)
How much paint do you need? Formula, coverage per coat vs two coats, quantity per 100 sq ft for emulsion, primer and putty, and a worked room example.
Construction quotation with a calculator and building drawing on a deskVendor & Contractor Management
Quotation Format for Construction Work in India: Template, Fields, GST and Sample (Excel)
Quotation format for construction work in India: fields to include, a sample with GST, how to price rates with overheads and profit, and Excel formulas.
Floor being tiled with 600 by 600 mm tiles and a tape measureBOQ & Cost Estimation
How Many Tiles Do You Need? Tile Quantity per Sq Ft With Wastage for Floor and Wall (Formula and Chart)
How many tiles do you need? Formula, tiles per 100 sq ft chart for common sizes, wastage allowance and a worked floor and bathroom wall example.
Site engineer and contractor taking measurements for an RA billVendor & Contractor Management
Measurement Sheet Format for Contractor Bills: How to Take Measurements for an RA Bill (With Example)
Measurement sheet format for contractor bills: columns, formulas, deductions and a worked RA bill showing previous, current and cumulative quantities.
Plasterer applying cement mortar to a wall with a trowelBOQ & Cost Estimation
How Much Cement and Sand for Plastering? Plaster Quantity per Sq Ft With Mix Ratios and Example
Plaster quantity calculation: cement and sand per 100 sq ft for 6, 12, 15 and 20 mm plaster in 1:3 to 1:6 mortar, with a worked room example.
Construction purchase order with a delivery challan on a site-office deskVendor & Contractor Management
Purchase Order (PO) Format for Construction in India: Template, Fields, GST Details and Three-Way Match
Purchase order format for construction in India: the fields to include, GST details, a sample PO with numbers and how to do a three-way match.
Brick wall with a tape measure showing courses and mortar jointsBOQ & Cost Estimation
How Many Bricks per Sq Ft? Formula, Table and Mortar Quantity for 4.5-inch and 9-inch Walls
How many bricks per sq ft? Worked formula and table for 4.5-inch and 9-inch walls, modular and traditional bricks, with wastage and mortar quantity.
Isolated footing reinforcement mesh with column starter barsCase Studies
Bar Bending Schedule for a Footing: A Fully Worked Example (Isolated Footing Mesh)
Step-by-step bar bending schedule for an isolated footing: number of bars, cutting length, bent-up ends, development length check and steel weight.
Purchase register and GSTR-2B statement being matched on a deskGST & Compliance
GSTR-2B Reconciliation for Contractors and Builders: Step-by-Step Guide With IMS and a Worked Example
GSTR-2B reconciliation for contractors and builders: a step-by-step method, IMS actions, common mismatch causes and a worked purchase register example.
Construction contract documents with a calculator and hard hat on a deskVendor & Contractor Management
Types of Construction Contracts in India: Item Rate, Lump Sum, Labour-Only and Cost-Plus (With Billing Examples)
Compare item rate, lump sum, labour-only and cost-plus construction contracts in India, with billing examples, risks and how to choose the right one.
Reinforcement bars laid in a grid on a slab formwork at a construction site, with a bar bending schedule table beside itBOQ & Cost Estimation
Bar Bending Schedule for a Slab: Formula, Example & Free Calculator
Learn how to prepare a bar bending schedule for a slab: cutting length formula, bar count, weight and a worked 3 m x 4 m example with IS 456 cover.
Construction manager reviewing project budgets, contractor bills and construction expenses on a laptop at a building siteGST & Compliance
Construction Management Software for Small Builders in India: Features, Costs & How to Choose
Compare construction management software for small builders in India. Learn which features matter, how to evaluate costs, and how to manage BOQs, project expenses, contractor bills and payments.
Contractor RA bill with calculator and measurement sheet on a deskVendor & Contractor Management
Contractor Bill Format in Excel: RA Bill, Calculation and Example
Learn how to prepare a contractor bill format in Excel with a running account (RA) bill example, calculation formulas, deductions and payment tracking.
Column reinforcement cage with four main bars, ties and lap startersCase Studies
Bar Bending Schedule for a Column: A Fully Worked Example (Main Bars, Ties and Laps)
Step-by-step bar bending schedule for a 300 × 300 mm column: main bar cutting length, lap length, tie cutting length, tie count and steel weight.
Beam reinforcement cage with bottom bars, top hanger bars and stirrupsCase Studies
Bar Bending Schedule for a Beam: A Fully Worked Example (Main Bars, Stirrups and Laps)
Step-by-step BBS for a 300 × 450 mm beam: cutting lengths, bend deductions, stirrup hooks, lap length and steel weight, with every number explained.
Construction labour register and calculator on a site deskVendor & Contractor Management
Construction Labour Cost Calculation: Formula, Example & Labour Register Format
Construction labour cost calculation explained: formulas, a worked Indian example, a labour register format, Excel formulas and tips to control overruns.
Material stock register beside stacked cement bags on a construction siteBOQ & Cost Estimation
Construction Material Reconciliation: Formula, Format, Example & Excel Template
Construction material reconciliation explained: formulas, a cement stock and consumption example, a register format for Excel and tips to cut wastage.
Construction cost value reconciliation report comparing work value and project costBOQ & Cost Estimation
Cost Value Reconciliation in Construction: Formula, Example & Excel Template
Cost value reconciliation in construction explained: the CVR formula, a worked ₹1 crore project example and a monthly process to forecast final profit.
Petty cash register and receipts on a construction site deskBOQ & Cost Estimation
Construction Site Petty Cash Management: 5 Ways to Track Small Expenses
Construction site petty cash management: 5 practical ways to record daily site expenses, reconcile cash and avoid errors, plus a register format.
Construction job costing report comparing estimated and actual project costsBOQ & Cost Estimation
Construction Job Costing: Formula, Example and Free Template
Construction job costing explained: the formula, an estimated-vs-actual worked example, costs to include, common mistakes and a free template.
Bill of quantities table prepared on top of construction drawingsBOQ & Cost Estimation
How to Prepare a BOQ for a Construction Project (With Example)
Learn how to prepare a BOQ for a construction project with a practical example. Understand quantities, units, rates, cost calculations and common mistakes.
Construction Estimate Template: Free Download, Format & ExampleBOQ & Cost Estimation
Construction Estimate Template: Free Download, Format & Example
Construction estimate template with Excel formulas, a step-by-step method and a worked example — plus how to track actual costs against your estimate.
Split comparison of an Excel spreadsheet and construction expense tracking software dashboardProduct Guides
Construction Expense Tracking in Excel vs Software: Which Is Actually Better for Indian Firms?
Excel works fine until it doesn't. Here's an honest comparison of Excel vs construction expense software — and exactly when the switch actually pays off.
Stacked cement bags at a construction site for calculating house construction material quantityBOQ & Cost Estimation
How Many Cement Bags Do I Need for My House? (Quick Answer + Size-Wise Table)
A 1,000 sq ft house needs roughly 95–400 bags of cement depending on what's included. Here's the quick answer, size-wise table, and exact calculator.
Invoice and calculator representing TDS deduction on contractor payments under Section 194CGST & Compliance
TDS on Contractor Payments: Section 194C Explained for Builders (Now Section 393)
1% or 2%? ₹30,000 or ₹1,00,000? Section 194C TDS on contractor payments explained — plus what changed now that it's Section 393 from April 2026.
City skyline representing construction cost per square foot comparison across Indian citiesBOQ & Cost Estimation
Construction Cost Per Sq Ft in India (2026): City-Wise Breakdown
Construction cost per sq ft varies 2-3x across Indian cities. Here's a realistic 2026 city-wise breakdown by quality tier, plus what actually moves the number.
Steel Wastage in Construction: How Much Is "Normal" and How to Control ItBOQ & Cost Estimation
Steel Wastage in Construction: How Much Is "Normal" and How to Control It
Steel wastage above 3% is quietly eating your budget. Here's what actually causes it, what's normal, and how to cut it back using an accurate BBS.
Diagram showing bar bending schedule mechanics — bend deduction at a stirrup corner and bond stress along a reinforcement barCase Studies
Bar Bending Schedule (BBS) Explained: The Real Engineering Behind 2D, 3D and Bend Deduction Formulas
--BBS formulas like 2D and D²/162 aren't rules to memorize — they're derived from force diagrams, bend geometry, and bond stress. Here's how
GST 2.0 Rate Cut on Cement & Building Materials: What It Means for Your Project BudgetGST & Compliance
GST 2.0 Rate Cut on Cement & Building Materials: What It Means for Your Project Budget
Cement GST is down from 28% to 18%, and tiles, bricks, marble and granite from 12% to 5%. Here's how to re-cost your BOQ, renegotiate vendor rates, and update your budget-vs-actual tracker before the next billing cycle.
From BOQ to Bill: How ARC PEM Tracks a Project's Money End to EndProduct Guides
From BOQ to Bill: How ARC PEM Tracks a Project's Money End to End
A walkthrough of how a single construction project's finances move through ARC PEM — from the original BOQ to the final GST purchase register — and where each of the other guides on this blog fits in.
How to Raise a GST-Compliant RA Bill for Construction ContractsGST & Compliance
How to Raise a GST-Compliant RA Bill for Construction Contracts
A complete walkthrough of raising a running account bill on an active construction contract — measurement to payment, with a full worked example.
Built-up Area vs Carpet Area: What Actually Goes Into a Construction EstimateBOQ & Cost Estimation
Built-up Area vs Carpet Area: What Actually Goes Into a Construction Estimate
Why construction is quoted per built-up area, not carpet area, and how mixing the two up leads to budgets that are wrong before the first brick is laid.
M20 vs M25 Concrete: A Site Engineer's Guide to Choosing the Right MixBOQ & Cost Estimation
M20 vs M25 Concrete: A Site Engineer's Guide to Choosing the Right Mix
When M20 is enough, when you actually need M25, and what the difference costs — a practical grade-selection guide, not just a strength table.
Retention Money, Advances and TDS: The Deductions Every Contractor Bill NeedsVendor & Contractor Management
Retention Money, Advances and TDS: The Deductions Every Contractor Bill Needs
Why the amount a contractor actually receives is always less than the bill value — and how to track retention, advance recovery and TDS so nothing gets lost across a long project.
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