C S Rushil & Co.Chartered Accountants

19 September 2026 · Written by CA Rushil C S

RERA Compliance Calendar for Tamil Nadu Developers

Every recurring RERA filing deadline Tamil Nadu developers need to track, from Quarterly Progress Reports to project extensions.

RERA compliance in Tamil Nadu is not a one-time registration event — it's an ongoing quarterly and annual filing obligation that runs for the life of the project until the completion certificate is issued. Here is the full recurring calendar.

Recurring RERA obligations

FilingFrequencyWhat it covers
Quarterly Progress Report (QPR)Every quarterConstruction progress, unit sales status, funds utilisation update
Escrow account certificationOngoing, verified alongside QPRConfirmation that 70% of collected funds remain in the designated project escrow account
Annual audit of project accountsAnnuallyCA-certified statement confirming funds were utilised only for the specific project
Extension applicationAs needed, before original timeline lapsesFormal request to extend the registered project completion date
Amendment filingsEvent-basedChanges to project specifications, developer details, or other registered particulars

The 70% escrow rule, in practice

This is the compliance item developers most often underestimate. Every rupee collected from allottees must have 70% deposited into a dedicated project escrow account, usable only for construction and land costs of that specific project — not for other projects, general working capital, or unrelated expenses. TNRERA requires periodic certification (typically by a chartered accountant) confirming this segregation is actually being maintained, not just declared.

Consequences of non-compliance

  • Financial penalties for missed or delayed filings
  • Potential restriction on continuing to market or sell units
  • Reputational damage — RERA compliance status is publicly visible on the TNRERA portal, and buyers increasingly check it

A practical approach

Treat RERA compliance as a recurring quarterly cycle from day one of registration, not a set of deadlines to react to individually. Most compliance failures come from developers underestimating the escrow certification and QPR cadence, not from a single missed one-off filing.

Our RERA compliance service handles the full recurring cycle — QPR filing, escrow certification, and extension applications — so nothing slips between quarters.

FAQ

Frequently asked questions

What happens if a developer misses a Quarterly Progress Report deadline?

TNRERA can levy penalties for non-filing, and repeated non-compliance can affect the project's registration status, which in turn can restrict the developer's ability to continue marketing or selling units.

Does every real estate project need RERA registration?

Projects with land area exceeding 500 sq. metres or more than 8 apartments, where a completion certificate hasn't been issued, must register before any marketing, advertising, or sale of units begins.

Can the RERA registration validity period be extended?

Yes, developers can apply for an extension of the project completion timeline, but this requires a formal application with justification — it isn't automatic, and delays in filing the extension request can create a compliance gap.

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