RERA, GST, project compliance

Category: Industry Packages. From ₹29,999. Typical timeline: 30–45 days.

Overview

The Real Estate Package covers RERA project registration, agent registration and project-specific GST treatment — the core regulatory load for any developer marketing or selling residential/commercial units — bundled so a project can legally begin sales and marketing without a RERA gap that stalls bookings.

Who needs it

• Developers launching a new residential or commercial project
• Real estate agents and brokers who need RERA registration to legally facilitate sales
• Developers who’ve been marketing a project without realising RERA registration was required first
• Projects transitioning from under-construction to ready-to-move status and needing updated GST treatment

Eligibility

• A real estate project above the state-notified plot-size/unit threshold for RERA applicability
• Clear land title and building-plan/environmental clearances in place before RERA registration
• A registered escrow account arrangement for project funds, as required under RERA
• Brokers/agents facilitating sales of the project who need separate RERA agent registration

Documents required

• Land title documents and building-plan/environmental clearance approvals
• Project layout, unit-wise details and proposed timelines
• Escrow account arrangement details
• Promoter/developer PAN and constitution documents
• Agent PAN and address proof, for agent registration

Process

1. Secure land title & approvals — Confirm clear title and obtain building-plan/environmental clearances before registering with RERA.
2. Register the project with RERA — File project details, timelines and escrow arrangements before any marketing or booking begins.
3. Set up project-specific GST treatment — Structure invoicing correctly for under-construction vs. ready-to-move sales.
4. File quarterly RERA progress updates — Ongoing disclosure of construction progress and fund utilisation until project completion.

Government fees

• RERA project registration: State-specific, calculated per square foot / unit count of the project
• RERA agent registration: State-specific, typically a flat annual fee

Professional fee

₹29,999 professional fee for the full bundle (RERA project registration + agent registration + GST-treatment structuring), in addition to government fees shown above.

Timeline

30–45 working days, driven primarily by RERA project registration processing once land title and clearances are confirmed.

Deliverables

• RERA project registration certificate
• RERA agent registration certificate(s), if applicable
• A GST-treatment memo for under-construction vs. ready-to-move sales
• A quarterly RERA disclosure filing calendar

Frequently asked questions

Can I start marketing or accepting bookings before RERA registration is complete?

No — marketing, advertising or accepting bookings for a RERA-applicable project before registration is a violation with financial penalties.

Does GST apply the same way to ready-to-move and under-construction units?

No — under-construction sales attract GST at the prescribed rate, while completed/ready-to-move property sales (with an occupancy certificate) generally do not.

Do individual brokers selling my project need their own RERA registration?

Yes — any agent or broker facilitating sales of a RERA-registered project needs their own separate RERA agent registration.

Common mistakes

• Advertising a project before RERA registration is granted, which attracts penalties even if registration is later approved
• Using brokers who haven’t completed their own RERA agent registration
• Applying under-construction GST treatment to a completed unit sale, or vice versa
• Missing a quarterly RERA disclosure filing, which can trigger regulatory action

Penalties for non-compliance

• Marketing/selling without RERA registration: penalty up to 10% of the project cost, and possible imprisonment for repeat violations
• Non-compliance with escrow account rules: penalties and potential deregistration of the project
• Missed quarterly disclosures: regulatory notices and potential penalty action by the state RERA authority

Legal references

• Real Estate (Regulation and Development) Act, 2016 (RERA) and state RERA Rules
• CGST Act, 2017 — provisions on construction services and GST rates for real estate