The MahaRERA-era buyer is a much stronger buyer
Before the Real Estate (Regulation and Development) Act, 2016 (RERA Act) came into force in Maharashtra on 1 May 2017, the Pune property buyer's position was largely contractual and reactive. Section 3's pre-marketing registration, Section 11's continuous disclosure, Section 13's registered-agreement-before-10% rule, Section 17's conveyance discipline and Section 18's delayed-possession remedies together rewrote that position. This is the integrated MahaRERA map for 2026.
Step 1 — Pre-purchase verification
Every meaningful Pune project (above the Maharashtra threshold of 500 square metres of land area or 8 apartments across all phases) must be registered with MahaRERA under Section 3 before advertising, marketing or accepting any booking amount. The MahaRERA portal exposes:
- Project status (under construction, completed, suspended, withdrawn).
- Promoter details and history of other projects.
- Quarterly progress reports under Section 11.
- Approvals on record (IOD, commencement, environmental, fire).
- Litigation status.
- Encumbrances on the land.
The five-minute pre-booking verification is described in our MahaRERA registration check guide.
Step 2 — The booking documents
Section 11(3) of the RERA Act requires the MahaRERA registration number to appear on every advertisement, brochure and booking form. Section 13 requires the agreement for sale to be registered under the Registration Act, 1908 before more than 10% of the consideration is accepted. The agreement is in the MahaRERA model form (or substantially similar), and contains the committed completion date — the anchor for every subsequent Section 18 analysis.
Step 3 — TDS at every instalment
Under Section 194-IA of the Income-tax Act, the buyer must deduct 1% TDS on the higher of consideration or stamp duty value where the amount is ₹50 lakh or above, and file Form 26QB within 30 days of the end of the month of deduction. The full workflow is in our Section 194-IA flat purchase TDS guide. For NRI sellers, Section 195 applies instead — see our Section 197 lower-TDS certificate guide.
Step 4 — GST on under-construction purchases
Under-construction residential apartments are taxed at 1% (affordable, ≤ 60 sqm metro / ≤ 90 sqm non-metro, value ≤ ₹45 lakh) or 5% (other residential), both without input tax credit, under Notification 03/2019-Central Tax (Rate). Commercial under-construction units are taxed at 18% with ITC. Ready-to-move-in flats with occupation certificate are outside GST altogether under Schedule III Para 5(b) of the CGST Act — stamp duty only applies. The complete treatment is in our GST on Real Estate Transactions 2026.
Step 5 — Delayed possession and Section 18 remedies
If the builder fails to deliver possession by the agreement-stated date, Section 18 RERA gives the allottee two paths: withdraw and receive refund with interest at the prescribed rate of SBI MCLR + 2%, or continue and receive interest for every month of delay till possession. The complete framework, the choice between the Authority and the Adjudicating Officer jurisdiction under Sections 71 and 72, and the documentary preparation, are in our Section 18 RERA guide.
Step 6 — Possession, conveyance and society formation
On possession, the developer obtains the Occupation Certificate and the buyers move in. The society is registered under the Maharashtra Cooperative Societies Act, 1960, and the promoter executes conveyance to the society within the period agreed (or three months from OC where the agreement is silent), under Section 17 RERA.
Where the promoter delays or refuses to convey, the deemed-conveyance procedure under Section 11 of MOFA allows the society to obtain title from the District Deputy Registrar without the promoter's signature. The full procedure is in our deemed-conveyance guide.
Step 7 — Redevelopment, eventually
When the society's building reaches end-of-life or becomes commercially redevelopable, the cycle restarts with members on the other side of the table. The process — General Body resolution under the Cooperative Societies Act, structural audit, tender, developer selection, Development Agreement, PMC sanctions, MahaRERA registration of the new project — is in our society redevelopment process guide.
The tax positions for members and the society — Section 45(5A) deferral, Section 54 / 54F sheltering, 194-IC TDS on monetary component, the treatment of corpus and rent compensation — are in our redevelopment taxation guide.
The complaint and appeal architecture
MahaRERA itself is the Authority for most disputes. Complaints under Section 31 RERA are filed online; the Authority hears parties, issues orders, and monitors compliance under Section 40. Appeals lie to the Maharashtra Real Estate Appellate Tribunal; further appeals on questions of law to the High Court. The Adjudicating Officer (designated under Section 71) handles compensation claims under Sections 12, 14, 18 and 19.
What Pune buyers should run as standard
A buyer's checklist that captures everything above:
- Run the MahaRERA project verification before booking.
- Register the agreement under Section 13 before paying more than 10%.
- Deduct 194-IA TDS on every instalment (26QB within 30 days, 16B to seller in 15 days).
- Confirm the GST position — affordable 1%, other residential 5%, ready-to-move-in nil.
- Track the agreement-stated completion date and file under Section 18 if the builder misses it.
- Pursue conveyance at the society stage; deemed conveyance under MOFA Section 11 if the promoter stalls.
For an older buyer-side due-diligence walkthrough — including pre-RERA-era projects — see our MahaRERA buyer's nine-point checklist.
Pune note: we sit on either side of the Pune property table
At RDA Tax Advisory Services, Baner, MahaRERA, real-estate taxation and society advisory are integrated practice areas. For buyers, we run pre-purchase MahaRERA verification, structure the TDS and GST compliance, register the agreement and pursue Section 18 remedies where needed. For societies, we coordinate deemed conveyance, draft the redevelopment resolution and Development Agreement, model the Section 45(5A) / 54 / 194-IC tax stack, and run the project's MahaRERA file through to completion. The advantage to the client is that the real-estate, tax and regulatory threads are managed in one place. Office No. 102, Snehraj Apartment, Baner, Pune 411045 · call +91 77570 45059.
Anchor your Pune property transaction in MahaRERA discipline
Buying, building or redeveloping in Pune? RDA runs the integrated MahaRERA + tax + GST advisory across the full cycle. Book a property consultation at rdatax.in or call +91 77570 45059 — RDA Tax Advisory Services, Office No. 102, Snehraj Apartment, Baner, Pune 411045.
Verification note: Material legal positions across this pillar — RERA Act 2016 Sections 3, 4, 6, 9, 11, 12, 13, 14, 17, 18, 19, 31, 40, 59, 61, 71, 72; Maharashtra Real Estate Rules 2017 (registration thresholds, interest rate prescribed at SBI MCLR + 2%, conveyance under Rule 9); MOFA 1963 Section 11 (conveyance and deemed conveyance); Maharashtra Apartment Ownership Act, 1970; Maharashtra Cooperative Societies Act, 1960; Section 194-IA, 195, 197 Income-tax Act; Form 26QB and 16B; Section 45(5A), 54, 54F, 194-IC Income-tax Act; CGST Act Schedule III Para 5(b); Section 17(5) CGST Act; GST Notifications 03/2019, 04/2019, 05/2019, 11/2017, 03/2022, 05/2022 — all Central Tax Rate; PMC / PCMC Development Control and Promotion Regulations — are sourced from the MahaRERA portal (maharera.maharashtra.gov.in), Maharashtra Housing Department, CBIC Tax Information Portal, and the Income Tax Department.
