A contractor whose bills lag the work is financing his client

An RA bill that takes three weeks to assemble and six weeks to certify is not an admin problem. It is a loan. At a working-capital cost of 14%, every month of billing lag on a ₹68 Cr contract costs the contractor real money he will never invoice for.

The bill is not hard to build. It is hard to defend. Rejections come from unsigned measurement entries, quantities that exceed the drawing, extra items with no rate analysis, and deviations past the ±10% allowance that nobody flagged before submission.

So the agent builds the bill the way an auditor would read it: every rupee cites the measurement book page it came from, every recovery cites its contract clause, and anything that will draw a query is marked At Risk before it leaves your office.