How to fill the BOQ in an e-tender: item rate, percentage rate and common errors

Your rates are a business decision; the BOQ file is where bids trip over small things, such as macros that never ran, a renamed file or a blank rate cell. This guide explains how to fill BOQ in e-tender portals as NIC's own BOQ manuals and templates, the Department of Expenditure's Manual for Procurement of Works 2025 and GeM's training material describe it.

What a BOQ is and where it goes in your bid

The Works Manual defines the Bill of Quantities, or price schedule, as "the priced and completed Bill of Quantities forming part of the bid". The department lists each item, unit and quantity; you add the price.

NIC's GePNIC software runs eprocure.gov.in and, NIC says, portals in 31 states and union territories. There the BOQ is a macro-enabled Excel file. On the tender page, under Work Item Documents, look for Document Type "BOQ", a name like BOQ_50830.xls and the description "Price Bid". On 2 October 2026, 98% of the 82,528 live NIC portal tenders we had details for included one, almost all as .xls files.

Where it goes depends on the covers listed under Cover Details:

In a two-cover tender, financial bids are opened only for bidders who meet the qualification and techno-commercial conditions (Works Manual, para 6.1.2). On 2 October 2026, 80% of live NIC portal tenders used two or more covers (78% exactly two) and 20% a single cover.

Item rate vs percentage rate BOQ

The tender says which type it uses; the Works Manual describes both:

On a ₹10 lakh estimate, "5% Less" is a bid of ₹9.5 lakh and "5% Excess" is ₹10.5 lakh. Some versions of NIC's percentage template also offer At Par: exactly the estimated cost.

With item rates, quantities can change: the manual says variations of typically 10% to 15% either way can be allowed. Don't go too low either; under para 6.4.8 the department can ask for a price analysis of an abnormally low bid and reject it. Goods tenders can use NIC's item-wise BOQ, which works like item rate and can add tax columns.

Before you open the file: Excel and macros

The BOQ's macros and formulas check your entries, total the amounts and write them in words. With macros off, NIC's templates show "Please Enable Macros to View BoQ information" instead of the price schedule.

• Use desktop Microsoft Excel on a computer. Microsoft says Excel for the web can't run VBA macros and lists running macros as unsupported in Excel for iPhone.
• Yellow "Security Warning" bar: click Enable Content.
• Red "Security risk" bar with no Enable button: Microsoft 365 Excel on Windows now blocks macros in files from the internet. Close the file, right-click it in File Explorer, choose Properties, tick Unblock on the General tab, click OK and reopen it. This only removes Windows' "downloaded from the internet" mark.

"[Compatibility Mode]" in the title bar is normal for an .xls file. Don't convert it.

How to fill the BOQ file, step by step

1. Download the BOQ from the tender page or My Tenders, and extract it from the zip. If your browser saved a copy as "BOQ_12345 (1).xls", delete it and keep the file with the exact name on the tender page.
2. Open it in Excel and enable macros.
3. Type your name in the "Name of the Bidder/ Bidding Firm / Company" field (cell B8 in NIC's templates), "in the space provided in the specified location only" (Works Manual, para 4.11).
4. Enter prices in the unlocked cells only. NIC's templates say "Green Cells are for Data Entry".
   • Item rate or item-wise: type each item's rate in rupees under "BASIC RATE In Figures To be entered by the Bidder".
   • Percentage: choose Excess (+) or Less (-), or At Par where offered, then type the number. The template says: "Do not enter + or - or % symbol in this field."
   • Tax columns: fill them only if the BOQ has them and the tender asks.
5. Type, don't paste. The template warns: "Do not use CUT or COPY or PASTE while Data Entry". Comments like "Not quoted" aren't accepted.
6. Check the totals and click Validate. It flags an empty name or rate cell. Fix it and validate again.
7. Save with File, then Save. Keep the original file name, the sheet name (BoQ1 and so on) and the Excel 97-2003 (.xls) type.
8. Upload it in the Finance cover with Sign & Upload and your DSC PIN. The portal encrypts it so only the bid openers can read it after opening. Check View Uploaded File Details, then Freeze Bid Submission. The bid submission guide and the DSC guide cover the rest.

GST and other taxes in the BOQ

The BOQ and the tender decide; there's no single rule.

• Works tenders that follow the DoE manual: the quoted price "shall be considered to include all relevant financial implications", including applicable taxes (para 4.2.9). If the price schedule has a GST column and you leave it blank, no tax is presumed payable by the buyer and no later GST change is paid (para 5.5.1).
• Many works notices say it directly. An IIT Hyderabad works notice of 2024-25 asks for rates "considering all such taxes including GST on works".
• Item-wise BOQs for goods can have GST columns; NIC's manual says to "enter the rate and taxes as appropriate against each item".
• State tenders follow state rules.

If the headings and the price clause don't match, ask through the portal's Clarification option before the deadline.

Common BOQ errors and how to fix them

How price bids work on GeM

GeM doesn't use NIC's macro BOQ file.

• Ordinary bids: GeM's seller FAQ says you select your product, "enter your product price at per unit level & save" and verify by OTP. The offer "is inclusive of GST"; under forward charge you can also enter the GST rate, under reverse charge you can't.
• BOQ bids are for goods with many line items. The buyer uploads the item list as a CSV file and the specifications as a PDF. GeM's buyer FAQs say they need an estimated value of at least ₹5 lakh (central and CPSE buyers can go lower), aren't for services alone, and are evaluated on total value, item-wise or group-wise.
• To quote, you choose the schedules, enter each item's offer price and click Encrypt & Save. Technical details go under "Compliance to BOQ Specification & supporting documents". In item-wise or group-wise evaluation you can skip a schedule, but must quote every item in the ones you bid for.
• If you're L1 and the buyer negotiates, you get 72 hours to revise prices in the BOQ sheet, all-inclusive of GST.

A BOQ bid can also go to a reverse auction. The GeM bid document tells you which type you're dealing with. For the whole bidding process, see how to participate in a GeM bid.

Checklist before you upload the BOQ

You can browse live works tenders on GovtTenderHub's civil works page.

Common questions

What is the full form of BOQ?

Bill of Quantities. The DoE Works Manual also calls it the price schedule: the items and quantities you price in your financial bid. The glossary explains other terms.

Can I fill the BOQ on a mobile phone?

Not reliably. The BOQ needs Excel macros, which Microsoft says don't run in Excel for the web or Excel for iPhone. Use desktop Excel on a computer, which you need for the DSC upload anyway.

What does "at par" mean in a percentage rate tender?

You quote exactly the estimated cost. Excess (+) quotes above it and Less (-) below it. Not every NIC percentage template offers At Par.

Is GST included in the BOQ rate?

It depends on the tender. Central works tenders under the DoE manual treat the quoted price as including applicable taxes, and a blank GST column means no GST on top. GeM offers include GST.

What happens if I rename the BOQ file?

NIC's FAQ says not to change the file name or sheet name, and tender documents warn that a modified BOQ can be rejected. A wrong sheet name also stops the system reading your rates.

Can I leave some items in the BOQ blank?

Not in works tenders that follow the DoE manual, which wants a rate in every row. Some goods tenders let you quote for selected items and leave the rest blank; follow the tender.