The Finance Department, Government of Rajasthan (RSGFD) on March 23, 2026, issued a circular directing all construction departments to display the GST component separately in the Bill of Quantities (BOQ) under IFMS 3.0, in line with financial rules and standard operating procedures.
The circular mandates that from April 1, 2026, BOQs generated on IFMS 3.0 shall be exclusive of GST. Departments must prepare and upload GST-free Basic Schedule of Rates (BSR) and ensure that all new estimates and tender documents are based on GST-exclusive values. However, for ongoing works and tenders issued prior to this date, the existing GST-inclusive BSR will continue to be available for reference and calculations.
Further, GST will be added separately at applicable rates during sanction generation and bill processing stages to ensure transparency in cost estimation and payment. Departments are advised to follow the revised procedure strictly and may contact the IFMS project office in case of any implementation issues.
[Notification No. 4(9)/ 2026]
