Ask Veda
Developers and builders answer to RERA, GST and the labour department. Agents need their own RERA registration.
What each registration is, who issues it and when it applies to a real-estate business. Rules vary by state and by size — treat this as the map, and ask us about your exact case.
Mandatory on under-construction sales · CBIC
Required once aggregate turnover crosses the threshold — ₹40 lakh for goods and ₹20 lakh for services in most states — and in some cases from the first sale, such as most inter-state supplies of goods.
For TDS on contractors and property · Income Tax Dept
The tax deduction account number — needed by anyone who deducts or collects tax at source, for example on salaries, rent or contractor payments.
Mandatory for an office · State labour dept
Registers a shop, office, restaurant or other commercial establishment under the state's Shops and Establishments Act. Who must register, and the exemptions, differ from state to state.
Projects over 500 sq m / 8 units, and agents · State RERA
Real-estate projects must be registered with the state RERA before they are advertised, marketed, booked or sold, and real-estate agents must register before dealing in registered projects.
For construction sites · State labour dept
Construction sites need the employer's registration for building workers, a licence for contractors above the labour limit, and payment of the building-workers welfare cess — now consolidated under the labour codes.
Recommended · a project vehicle
A separate legal entity with limited liability — the structure investors, banks and larger customers expect, and the only common one that can issue equity and ESOPs.
Some registrations need another one first — this is the sequence that avoids rework.
After the registrations come the returns and filings that keep you compliant.
GST returns, bookkeeping, TDS and annual filings — everything a business like yours has to keep doing, in one place.
See the compliance pack →What people starting a real-estate business ask us most.
Before it is advertised, marketed, booked or sold, if the land is over 500 sq m or it has more than 8 apartments (states may set lower limits). Agents must register too.
On under-construction units, yes — 1% for affordable housing and 5% for others, without input tax credit. A unit sold after the completion certificate is outside GST.
Yes — on contractor and professional payments, among others, which is why a TAN is needed. Buyers also deduct TDS when a property costs ₹50 lakh or more.
Every sector, with its own checklist.
A CA or CS confirms which of these apply to you, in your state, and handles the ones we cover.