| Register the project with RERA before any marketing | Form A (application) / Form C (certificate) | On the trigger event. Before advertising, marketing, booking, selling or offering for sale any plot, apartment or building in a registrable project. | Penalty up to 10% of the estimated project cost under section 59, and up to three years' imprisonment or a further 10% on continued default. | RERA, 2016 sections 3 and 59 |
| Quarterly project progress update on the RERA portal (verify: The window after quarter end is set by state rules and is commonly 7 to 15 days. The date modelled here is indicative only — confirm your state's rule and the form number.) | Quarterly Progress Report (QPR) / Form 5-series, state-specific | Quarterly. Update the project page with construction status, approvals, bookings and inventory after the end of every quarter. | Penalty up to 5% of project cost under section 61; several authorities suspend the project page, which stops sales. | RERA, 2016 section 11(1) read with state RERA Rules |
| Chartered accountant's certificate on use of the 70% designated account (verify: The statutory rule is 'within six months of the end of the financial year'. The form number and any extension are state-specific; several authorities have extended the date in individual years.) | Form 5 (Maharashtra) / state equivalent | Annual. Get the project accounts audited within six months of the end of every financial year and certify that withdrawals were in proportion to the percentage of completion. | Penalty under section 61 and, in practice, a bar on further withdrawals from the designated account. | RERA, 2016 proviso to section 4(2)(l)(D) |
| Apply to extend the project registration before it expires (verify: Most state rules require the application a stated period before expiry (commonly three months). Check the state rule.) | Form E | On the trigger event. Apply before the registered completion date, on the grounds permitted by the state rules (force majeure and, in most states, a limited discretionary extension of one year). | A lapsed registration means the project cannot lawfully be marketed or sold and the Authority may take over under section 8. | RERA, 2016 sections 6, 7 and 8 |
| TDS on purchase of immovable property | Form 26QB (challan-cum-statement); Form 16B to the seller | On the trigger event. Deduct 1% where consideration or stamp duty value is Rs 50 lakh or more, and deposit within 30 days from the end of the month in which the deduction was made. | Interest under section 201(1A), late-filing fee of Rs 200 per day under section 234E, and the buyer is treated as an assessee in default. | Income-tax Act, 1961 section 194-IA; Rule 30(2A) |
| Present the executed instrument for registration | Registration under section 17 | On the trigger event. Within four months of execution; a further four months is condonable by the Registrar on payment of a fine up to ten times the registration fee. | Beyond the condonable window the document cannot be registered at all, and an unregistered instrument does not affect immovable property under section 49. | Registration Act, 1908 sections 23, 25 and 34 |
| Building and other construction workers welfare cess (verify: Collection mechanics differ by state — some deduct at plan approval, some assess on completion. Confirm the state's cess rules and the assessing authority.) | Cess return under the Cess Rules, 1998 | On the trigger event. 1% of the cost of construction, collected at source by the local authority approving the plan or paid on assessment. | Interest and penalty under the Cess Act; local authorities routinely withhold the occupancy certificate until cess is cleared. | Building and Other Construction Workers' Welfare Cess Act, 1996 |
| Register the construction establishment and the workers (verify: Threshold, form numbers and the filing window are set by state BOCW Rules.) | Form 1 (establishment) / Form 27-28 (worker registration), state rules | On the trigger event. Register the establishment with the registering officer within the period prescribed by the state rules after commencement of construction employing 10 or more workers. | Prosecution under section 47; and unregistered workers cannot draw welfare board benefits, which surfaces after an accident. | BOCW Act, 1996 sections 7 and 12 |
| Provident fund and ESI contributions for site staff and contract labour | ECR (EPFO); ESI contribution challan | Monthly. Deposit by the 15th of the month following the wage month. | Damages up to 100% of arrears under section 14B and interest under section 7Q of the EPF Act; the principal employer is liable for the contractor's default. | EPF & MP Act, 1952; ESI Act, 1948 |
| Municipal property tax on unsold inventory and completed stock (verify: Every corporation sets its own dates, instalments and rebate windows. The date here is a placeholder — replace it with the corporation's calendar.) | — | Annual. As fixed by the municipal corporation, commonly half-yearly or annual with an early-payment rebate. | Interest and penalty; in several states, attachment and auction of the property for arrears. | State municipal legislation |
| Fire safety NOC / renewal for the completed building (verify: Validity period and renewal date are state-specific; some states issue for one year, others for three.) | — | Annual. Renew the fire safety certificate under the state fire services legislation before expiry. | Prosecution, sealing of the premises, and — the commercially serious one — a defence of contributory negligence collapsing after a fire. | State Fire Prevention and Life Safety Measures Acts |
| GST returns on construction receipts (verify: Quarterly (QRMP) filers and taxpayers in certain states have staggered 22nd/24th dates for GSTR-3B. Confirm the client's filing frequency.) | GSTR-1 and GSTR-3B | Monthly. GSTR-1 by the 11th and GSTR-3B by the 20th of the following month for monthly filers. | Late fee and interest; blocking of e-way bills and of the recipient's input tax credit. | CGST Act, 2017 sections 37 and 39 |
| Obtain and hand over the occupancy / completion certificate | OC / CC from the local authority | On the trigger event. Before offering possession; RERA requires possession to be offered with the OC and the promoter to form the association and convey title. | Possession without an OC is a deficiency in service and does not stop the running of delay interest under section 18. | RERA, 2016 sections 11(4), 17 and 19(10) |
| Annual filings for the promoter company | AOC-4 and MGT-7 / MGT-7A | On the trigger event. AOC-4 within 30 days of the AGM; MGT-7 within 60 days of the AGM. | Additional fee of Rs 100 per day per form with no cap, and director disqualification on three consecutive defaults under section 164(2). | Companies Act, 2013 sections 137 and 92 |