# Real estate developer compliance in India, state by state

What a real estate developer business must register, file and renew, and the schemes it may use. Pick your state for the full bundle with next due dates.

> Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

## Real estate developer compliance by state

Each page lists the obligations and schemes for this kind of business in that state, with next due dates and citations.

- [Andhra Pradesh](https://luckpanda.app/compliance/business/real-estate-developer/andhra-pradesh): 26 obligations, 5 schemes
- [Arunachal Pradesh](https://luckpanda.app/compliance/business/real-estate-developer/arunachal-pradesh): 25 obligations, 5 schemes
- [Assam](https://luckpanda.app/compliance/business/real-estate-developer/assam): 26 obligations, 5 schemes
- [Bihar](https://luckpanda.app/compliance/business/real-estate-developer/bihar): 26 obligations, 5 schemes
- [Chhattisgarh](https://luckpanda.app/compliance/business/real-estate-developer/chhattisgarh): 25 obligations, 5 schemes
- [Goa](https://luckpanda.app/compliance/business/real-estate-developer/goa): 25 obligations, 5 schemes
- [Gujarat](https://luckpanda.app/compliance/business/real-estate-developer/gujarat): 26 obligations, 5 schemes
- [Haryana](https://luckpanda.app/compliance/business/real-estate-developer/haryana): 25 obligations, 5 schemes
- [Himachal Pradesh](https://luckpanda.app/compliance/business/real-estate-developer/himachal-pradesh): 25 obligations, 5 schemes
- [Jharkhand](https://luckpanda.app/compliance/business/real-estate-developer/jharkhand): 25 obligations, 5 schemes
- [Karnataka](https://luckpanda.app/compliance/business/real-estate-developer/karnataka): 26 obligations, 5 schemes
- [Kerala](https://luckpanda.app/compliance/business/real-estate-developer/kerala): 26 obligations, 5 schemes
- [Madhya Pradesh](https://luckpanda.app/compliance/business/real-estate-developer/madhya-pradesh): 26 obligations, 5 schemes
- [Maharashtra](https://luckpanda.app/compliance/business/real-estate-developer/maharashtra): 30 obligations, 6 schemes
- [Manipur](https://luckpanda.app/compliance/business/real-estate-developer/manipur): 25 obligations, 5 schemes
- [Meghalaya](https://luckpanda.app/compliance/business/real-estate-developer/meghalaya): 25 obligations, 5 schemes
- [Mizoram](https://luckpanda.app/compliance/business/real-estate-developer/mizoram): 25 obligations, 5 schemes
- [Nagaland](https://luckpanda.app/compliance/business/real-estate-developer/nagaland): 26 obligations, 5 schemes
- [Odisha](https://luckpanda.app/compliance/business/real-estate-developer/odisha): 26 obligations, 5 schemes
- [Punjab](https://luckpanda.app/compliance/business/real-estate-developer/punjab): 25 obligations, 5 schemes
- [Rajasthan](https://luckpanda.app/compliance/business/real-estate-developer/rajasthan): 25 obligations, 5 schemes
- [Sikkim](https://luckpanda.app/compliance/business/real-estate-developer/sikkim): 26 obligations, 5 schemes
- [Tamil Nadu](https://luckpanda.app/compliance/business/real-estate-developer/tamil-nadu): 26 obligations, 5 schemes
- [Telangana](https://luckpanda.app/compliance/business/real-estate-developer/telangana): 26 obligations, 5 schemes
- [Tripura](https://luckpanda.app/compliance/business/real-estate-developer/tripura): 26 obligations, 5 schemes
- [Uttar Pradesh](https://luckpanda.app/compliance/business/real-estate-developer/uttar-pradesh): 25 obligations, 5 schemes
- [Uttarakhand](https://luckpanda.app/compliance/business/real-estate-developer/uttarakhand): 25 obligations, 5 schemes
- [West Bengal](https://luckpanda.app/compliance/business/real-estate-developer/west-bengal): 26 obligations, 5 schemes
- [Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/real-estate-developer/andaman-and-nicobar): 25 obligations, 5 schemes
- [Chandigarh](https://luckpanda.app/compliance/business/real-estate-developer/chandigarh): 25 obligations, 5 schemes
- [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/business/real-estate-developer/dadra-and-nagar-haveli-and-daman-and-diu): 25 obligations, 5 schemes
- [Delhi (NCT)](https://luckpanda.app/compliance/business/real-estate-developer/delhi): 25 obligations, 5 schemes
- [Jammu & Kashmir](https://luckpanda.app/compliance/business/real-estate-developer/jammu-and-kashmir): 25 obligations, 5 schemes
- [Ladakh](https://luckpanda.app/compliance/business/real-estate-developer/ladakh): 25 obligations, 5 schemes
- [Lakshadweep](https://luckpanda.app/compliance/business/real-estate-developer/lakshadweep): 25 obligations, 5 schemes
- [Puducherry](https://luckpanda.app/compliance/business/real-estate-developer/puducherry): 26 obligations, 5 schemes

## Central obligations for a real estate developer business

Rules that apply across India to a small business in this sector (about 25 people, ₹3 crore turnover). State-specific rules are on the state pages.

- [Udyam (MSME) Registration](https://luckpanda.app/compliance/glossary/udyam-msme-registration): Free online registration that classifies your unit as Micro / Small / Medium based on plant & machinery investment and turnover. Mandatory…
- [GST Registration](https://luckpanda.app/compliance/glossary/gst-registration): Mandatory GST registration once aggregate turnover crosses the goods threshold (Rs 40 lakh general / Rs 20 lakh in special category…
- [PAN and TAN Registration](https://luckpanda.app/compliance/glossary/pan-tan-registration): PAN is required for all entities; TAN (Tax Deduction Account Number) is needed before you start deducting TDS on salaries above the…
- [Plastic Waste Management Rules — EPR for Yarn Cone & Pack Material](https://luckpanda.app/compliance/glossary/plastic-waste-epr): Producers, importers and brand owners using plastic packaging (yarn cones, polythene bale wraps, woven sacks) must register on the…
- [Employees' Provident Fund (EPF) Registration](https://luckpanda.app/compliance/glossary/epf-registration): Establishments employing 20 or more workers must register under EPF and contribute 12% employer share monthly via ECR.
- [Employees' State Insurance (ESIC) Registration](https://luckpanda.app/compliance/glossary/esic-registration): Establishments with 10+ employees earning up to Rs 21,000/month wage must register under ESIC; employer share 3.25%, employee 0.75%.
- [GST Returns — GSTR-1, GSTR-3B & Annual Return](https://luckpanda.app/compliance/glossary/gst-returns): Monthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions);…
- [Income Tax Audit (Sec 44AB) and TDS on Salaries](https://luckpanda.app/compliance/glossary/income-tax-audit-threshold): Tax audit applies if business turnover crosses Rs 1 Cr (or Rs 10 Cr if cash receipts/payments are <5% of total). TDS on salaries (Sec…
- [Legal Metrology (Packaged Commodities) Rules — Yarn Cone & Fabric Bale Labelling](https://luckpanda.app/compliance/glossary/legal-metrology-packaged-commodities): Pre-packaged yarn cones and fabric bales sold by weight/length must declare manufacturer name, MRP, net quantity, manufacturing…
- [GSTR-3B Monthly Summary Return](https://luckpanda.app/compliance/glossary/gstr-3b-monthly): Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due…
- [GSTR-1 Outward Supplies Return](https://luckpanda.app/compliance/glossary/gstr-1-supply-return): Discloses all outward supplies (B2B invoices, B2C summary, exports, credit/debit notes) of a GST-registered taxpayer. Filed monthly by…
- [GSTR-9 Annual GST Return](https://luckpanda.app/compliance/glossary/gstr-9-annual-return): Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and…
- [E-Way Bill for Goods Movement](https://luckpanda.app/compliance/glossary/gst-eway-bill): Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for…
- [TDS Return — Form 26Q (Quarterly)](https://luckpanda.app/compliance/glossary/tds-return-26q): Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q quarterly disclosing…
- [Form 16 — Annual TDS Certificate to Employees](https://luckpanda.app/compliance/glossary/form-16-issuance): Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the…
- [Income Tax Return Filing](https://luckpanda.app/compliance/glossary/itr-filing): Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for…
- [Advance Tax Payment (Quarterly)](https://luckpanda.app/compliance/glossary/advance-tax-payment): Estimated income-tax liability above Rs 10,000 must be paid in four instalments — 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15…
- [Code on Wages — Wage Register, Pay Slips & Annual Return](https://luckpanda.app/compliance/glossary/code-on-wages-2019): Notified 21 November 2025, the Code consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration…
- [Industrial Relations Code — Standing Orders & Grievance Redressal](https://luckpanda.app/compliance/glossary/ir-code-2020): Effective 21 November 2025, the IR Code replaces the Industrial Disputes Act, Trade Unions Act and Industrial Employment (Standing Orders)…
- [Social Security Code — EPF, ESI & Gratuity Convergence](https://luckpanda.app/compliance/glossary/social-security-code-2020): Notified 21 November 2025, consolidates EPF Act, ESI Act, Gratuity Act, Maternity Benefit Act, Employees' Compensation Act and unorganised…
- [OSH Code — Working Conditions, Welfare & Annual Return](https://luckpanda.app/compliance/glossary/osh-code-2020): The Occupational Safety, Health & Working Conditions Code 2020 (effective 21 Nov 2025) consolidates 13 labour laws including Factories…
- [Maternity Benefit — 26 Weeks Paid Leave](https://luckpanda.app/compliance/glossary/maternity-benefit-act): Every employer with 10+ employees must grant 26 weeks of paid maternity leave to eligible women (worked 80 days in 12 months preceding…
- [Payment of Gratuity](https://luckpanda.app/compliance/glossary/payment-of-gratuity): Establishments with 10+ employees must pay gratuity (15 days of wages for every completed year) on superannuation, resignation (after 5…
- [Shops and Establishments Registration (state-level)](https://luckpanda.app/compliance/glossary/shops-establishments-generic): Every commercial establishment must register under the state's Shops and Establishments Act within 30-60 days of starting business.…
- [Municipal Trade License](https://luckpanda.app/compliance/glossary/trade-license-municipal): Every business operating within municipal limits requires a trade license from the local municipal corporation or council. Issued annually…

## Schemes and incentives that may apply

- [Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)](https://luckpanda.app/compliance/glossary/scheme-cgtmse-credit-guarantee): Collateral-free credit guarantee on term loans / working capital up to Rs 5 Cr for micro and small enterprises. Lender requires Udyam…
- [Zero Defect Zero Effect Certification Scheme (MSME ZED)](https://luckpanda.app/compliance/glossary/scheme-zed-certification): MSME ZED is a 3-tier certification (Bronze/Silver/Gold) supporting MSMEs in adopting quality and environmental standards. Subsidy: 80%…
- [Credit Linked Capital Subsidy Scheme (CLCSS)](https://luckpanda.app/compliance/glossary/scheme-clcss-capital-subsidy): Upfront 15% capital subsidy (capped at Rs 15 lakh) on institutional credit for plant and machinery upgradation in 51 notified sub-sectors.…
- [Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE Coverage Refresh)](https://luckpanda.app/compliance/glossary/scheme-cgtmse-msme): Provides collateral-free credit guarantee cover of up to Rs 5 crore (post-March 2023 enhancement) for credit facilities extended by Member…
- [Raising and Accelerating MSME Performance (RAMP)](https://luckpanda.app/compliance/glossary/scheme-ramp-msme): World Bank-supported programme of Rs 6,062 crore (FY22-FY27) supplementing existing MSME schemes. Includes strategic investment plans by…

## Other sectors

- [Food processing](https://luckpanda.app/compliance/business/food-processing)
- [Textile weaving](https://luckpanda.app/compliance/business/textile-weaving)
- [Garment manufacturing](https://luckpanda.app/compliance/business/garment-manufacturing)
- [E-commerce seller](https://luckpanda.app/compliance/business/ecommerce-seller)
- [SaaS / software services](https://luckpanda.app/compliance/business/saas-software)
- [Restaurant / food service](https://luckpanda.app/compliance/business/restaurant)
- [Logistics & transport](https://luckpanda.app/compliance/business/logistics-transport)
- [Construction](https://luckpanda.app/compliance/business/construction)
- [Automobile components](https://luckpanda.app/compliance/business/auto-components)
- [Chemicals manufacturing](https://luckpanda.app/compliance/business/chemicals-manufacturing)
- [Pharmaceuticals](https://luckpanda.app/compliance/business/pharmaceuticals)
- [Plastics & rubber](https://luckpanda.app/compliance/business/plastic-rubber)
- [Electrical equipment](https://luckpanda.app/compliance/business/electrical-equipment)
- [Engineering & fabrication](https://luckpanda.app/compliance/business/engineering-fabrication)
- [Leather & footwear](https://luckpanda.app/compliance/business/leather-footwear)
- [Wood & furniture](https://luckpanda.app/compliance/business/wood-furniture)
- [Paper & printing](https://luckpanda.app/compliance/business/paper-printing)
- [Agriculture / farming](https://luckpanda.app/compliance/business/agriculture-farming)
- [Dairy farming](https://luckpanda.app/compliance/business/dairy-farming)
- [Fisheries & aquaculture](https://luckpanda.app/compliance/business/fisheries-aquaculture)
- [Wholesale trade](https://luckpanda.app/compliance/business/wholesale-trade)
- [Retail store](https://luckpanda.app/compliance/business/retail-store)
- [Hospitality / hotels](https://luckpanda.app/compliance/business/hospitality-hotel)
- [Healthcare clinic / hospital](https://luckpanda.app/compliance/business/healthcare-clinic)
- [Education / coaching](https://luckpanda.app/compliance/business/education-coaching)
- [Professional services (CA/CS/Law)](https://luckpanda.app/compliance/business/professional-services)
- [Handloom & handicraft](https://luckpanda.app/compliance/business/handloom-handicraft)
- [Jewellery & gems](https://luckpanda.app/compliance/business/jewellery-gems)
- [Ayurvedic products](https://luckpanda.app/compliance/business/ayurvedic-products)
- [Horticulture & fruits](https://luckpanda.app/compliance/business/horticulture-fruits)
- [Cement & construction materials](https://luckpanda.app/compliance/business/cement-construction-materials)
- [Renewable energy](https://luckpanda.app/compliance/business/renewable-energy)
- [Media & content](https://luckpanda.app/compliance/business/media-content)
- [Telecom / ISP](https://luckpanda.app/compliance/business/telecom-isp)

Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22compliance%20for%20a%20real%20estate%20developer%20business%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F

The Compliance module: https://luckpanda.app/modules/compliance

## For AI agents

This page (https://luckpanda.app/compliance/business/real-estate-developer) is part of LuckPanda's public compliance reference for Indian businesses: the obligations of one kind of business, by state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

- **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22compliance%20for%20a%20real%20estate%20developer%20business%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts.
- **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide.
- **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt.
- **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).