Tax and GST Services for Real Estate Agents in India

RERA Compliance

RERA Project & Agent Registration Rules

Real estate projects and brokerage services are governed under state-specific RERA acts to protect buyers.

RERA category	Current verified position	Key requirement
Project Registration	Mandatory for real estate projects where land area exceeds 500 sq meters or apartments exceed 8.	No marketing or sale is allowed prior to receiving the RERA registration number.
Agent Registration	Mandatory for real estate brokers/agents to facilitate transactions.	Must display RERA registration number in all promotional materials.
Escrow Account (70%)	70% of funds collected from allottees must be deposited in a separate bank account.	Withdrawals allowed only for construction costs and land acquisition, certified by a CA, engineer, and architect.
Quarterly Updates	Promoters must update project status, sold units, and financial certificates on the state portal.	Required to maintain active status and avoid penalties.

Important RERA check cases

What a serious project auditor should verify

CA Certificates (Form 3): Certified withdrawals from the 70% escrow account based on project stage completion.
Title Due Diligence reports: Legal title report and search report for the past 30 years must be submitted during registration.
Structural Defect Liability: Promoters are liable for structural defects or quality issues for a period of 5 years from possession.
State-specific rules: Check if your local state portal (like MahaRERA, K-RERA, etc.) has special deposit or disclosure thresholds.

Required documentation

Documents for RERA registration

Land title deeds and development agreement.
Sanctioned building plans and approvals.
Promoter bank account details (escrow account setup).
Project layout, cost estimates, and builder certificates.

Official fact-check status

Tax and GST Services for Real Estate Agents in India: year and source check

Last fact-checked: 18 June 2026.

Direct and indirect tax laws, corporate filings, and compliance rules are subject to change by CBIC, MCA, EPFO, and RBI notifications. Always verify circulars before executing a transaction.

Use official government portals (such as GST portal, MCA V3, e-filing portal, and TRACES) first. Articles and competitor calculators should be treated as guidance, not legal advice.

Questions people ask

FAQs

What is the 70% rule under RERA?

RERA mandates that promoters must deposit 70% of the collections from homebuyers into a separate escrow account. These funds can only be used for construction and land costs of that specific project.

Is RERA registration mandatory for real estate agents?

Yes. Under Section 9 of the RERA Act, no real estate agent can facilitate the sale or purchase of any plot or apartment without obtaining RERA registration.

What is the project size threshold for mandatory RERA registration?

RERA project registration is mandatory for all commercial and residential projects where the land area exceeds 500 square meters or the number of apartments exceeds 8 units.