Practical guides for tender teams, site and billing engineers, payroll staff, company secretaries and SME finance teams. Each one states the rule, cites the official source (CBIC, Income Tax Department, MCA, ICSI, EPFO, ESIC, GeM, CPPP, the Department of Expenditure, CPWD and the Ministry of MSME), carries the date it was last checked and links the free calculator that does the arithmetic. Terms are defined in the glossary.
Tenders and bids
EMD, bank guarantee and performance security in Indian tenders
EMD, bid security declaration, bank guarantee and performance security in tenders: rates under GFR 2017 and DoE manuals, validity, forfeiture, refund.
Read →Tenders and bidsGeM bid document checklist for sellers
What a seller uploads in a GeM bid: profile data, OEM and vendor assessment, experience and turnover, ATC compliance, EMD exemption and MII declaration.
Read →Tenders and bidsHow GeM bids and reverse auctions are evaluated
GeM buying modes by value, technical then price evaluation, Bid to RA with 50% or H1 elimination, auto-extension, bid splitting and MSE and MII preference.
Read →Tenders and bidsHow to read a tender on the Central Public Procurement Portal
Read a CPPP tender in the right order: NIT, key dates, eligibility, BoQ, EMD, two-cover bids and corrigenda, with the traps that get bids rejected.
Read →Tenders and bidsMake in India preference in public procurement
PPP-MII Order 2017 as revised July 2024: Class-I and Class-II local suppliers, 50% and 20% local content, 20% purchase preference and self-certification.
Read →Tenders and bidsMSE EMD exemption and purchase preference in public procurement
Public Procurement Policy for MSEs Order 2012: 25% target, SC/ST and women sub-targets, EMD exemption, L1+15% preference, Udyam, and who is left out.
Read →Tenders and bidsSimilar works, turnover and bidding capacity in works tenders
Similar works tests (40%, 50%, 80%), average turnover, the 7% update of past work values and the bid capacity formula, with a worked example.
Read →Contracts and site work
Extension of time and the hindrance register
How to record hindrances and apply for extension of time under CPWD clause 5, the online hindrance module, netting overlaps, and the effect on LD and PV.
Read →Contracts and site workGST on works contracts: definition, rates, credit and TDS
Works contract under s.2(119) CGST Act, the 18% rate after 22 September 2025, place of supply, ITC blocked by s.17(5)(c) and (d), and GST TDS under s.51.
Read →Contracts and site workLiquidated damages and compensation for delay in works contracts
LD vs penalty under ss.73 and 74 of the Contract Act, CPWD clause 2 compensation for delay (up to 1% a month, 10% cap), extension of time and an example.
Read →Contracts and site workPrice variation and escalation clauses in works contracts
How price variation clauses work: the index formula, CPWD clause 10CC, base date, WPI and labour indices, the 0.85 factor, and a worked quarterly example.
Read →Contracts and site workPreparing an RA bill from the measurement book
How an RA bill is built from the measurement book: entries, check measurement, cumulative minus previous, abstract, deductions and a worked example.
Read →Contracts and site workRetention money, security deposit and performance guarantee
Retention vs performance guarantee, CPWD clauses 1, 1A and 17, release after the defect liability period, swapping cash for a BG, and tax basics.
Read →Contracts and site workSite survey checklist before you prepare a BOQ
What to check on site before a BOQ: access, levels, soil, existing services, measurements, photos, client inputs and risks, with a printable checklist.
Read →Payroll and labour
Contract labour registration and licence under the OSH Code
OSH Code 2020 thresholds that replaced CLRA: 10-worker registration, 50-worker contract labour coverage and licence, registers and who pays wages.
Read →Payroll and labourFull and final settlement: components, timelines and documents
What goes into an F&F settlement: salary, notice pay, leave, gratuity, bonus, deductions, the two-working-day rule, tax basics and exit documents.
Read →Payroll and labourPF and ESIC for contract workers: principal employer and contractor
Principal employer vs contractor liability for PF and ESIC under the Social Security Code, the ₹25,000 PF ceiling, rates and a monthly challan check.
Read →Payroll and labourProfessional tax by state: salary slabs, the ₹2,500 cap and registration
Professional tax slabs for salaried staff in major states with the official source for each, the ₹2,500 constitutional cap, and PTRC vs PTEC registration.
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