C S Rushil & Co.Chartered Accountants

Real Estate · Tamil Nadu

RERA Compliance Services

Project registration, quarterly filings, and ongoing compliance advisory for real estate developers and agents under TNRERA.

What is RERA compliance?

The Real Estate (Regulation and Development) Act, 2016 requires promoters of qualifying real estate projects to register with the state regulatory authority (TNRERA in Tamil Nadu) and file periodic disclosures on construction progress, funds utilisation, and project timelines. Non-compliance carries financial penalties and can freeze project sales. For current rules and procedures, see the Tamil Nadu RERA (TNRERA).

Our RERA services

Project Registration

Preparation and filing of RERA project registration with required disclosures and documentation.

Quarterly Progress Reports (QPR)

Timely filing of construction and financial progress updates.

Escrow Account Compliance

Advisory on the mandatory 70% escrow account rule for project funds.

Agent Registration

RERA registration for real estate agents and brokers.

Compliance Audits

Periodic review of project compliance status to avoid penalties.

Extension & Amendment Filings

Applications for project timeline extensions or registration amendments.

The RERA compliance cycle for a registered project

  1. 1

    Project registration

    Before any advertising, marketing, or booking, the project is registered with TNRERA along with the required land title, approval, and disclosure documents.

  2. 2

    Escrow account setup

    A separate project-specific escrow account is opened to receive 70% of amounts collected from buyers, used only for that project's construction and land costs.

  3. 3

    CA certification for escrow withdrawal

    Each withdrawal from the escrow account requires a certificate from a practising Chartered Accountant confirming the withdrawal matches the percentage of project completion — this is the CA-specific certification step (commonly referenced as the Form 3 certificate) most promoters aren't aware is a recurring, not one-time, requirement.

  4. 4

    Quarterly Progress Report filing

    Construction and financial progress is reported to TNRERA every quarter until the project receives its completion certificate.

  5. 5

    Extension or amendment filings

    If the project timeline changes, an extension or amendment application is filed with TNRERA rather than allowing the registration to lapse.

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FAQ

Frequently asked questions

Which real estate projects need RERA registration?

Projects with land area exceeding 500 sq. metres or more than 8 apartments, where a completion certificate hasn't been received, must register with TNRERA before advertising, marketing, or selling units.

What is the 70% escrow account requirement?

Promoters must deposit 70% of amounts collected from buyers into a separate escrow account, to be used only for construction and land costs of that specific project.

How often must progress reports be filed?

Quarterly Progress Reports (QPRs) must be filed with TNRERA every quarter until the project receives its completion certificate.

Do real estate agents need separate RERA registration?

Yes, agents facilitating sale or purchase of RERA-registered projects must independently register as real estate agents under RERA.

Do I need a CA certificate every time I withdraw from the RERA escrow account?

Yes — this is one of the most overlooked parts of RERA compliance. Each withdrawal from the project's escrow account requires a certificate from a practising Chartered Accountant confirming the amount withdrawn corresponds to the percentage of project completion, not just a one-time certificate at account opening.

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