Last reviewed: 25 September 2026. RERA compliance is not a one-time registration — it is a quarterly discipline with a CA-certified annual anchor. MahaRERA's enforcement has shifted from complaint-driven to data-driven: stale quarterly updates, unfiled Form 5s and expired registrations surface automatically. Filings now go through MahaCRITI, MahaRERA's integrated portal. With the Form 5 for FY 2025-26 due by 30 September 2026, here is the promoter's working map.
The promoter's compliance calendar
| Obligation | When | Notes |
|---|---|---|
| Project registration | Before any advertisement or booking | Threshold: 500 sq m or 8 apartments (all phases counted) |
| Quarterly progress updates (QPR) | Each quarter, within the notified window | Work status, photos, bookings, approvals — kept current on the portal |
| Form 5 (annual accounts report) | Within 6 months of FY end | Practising CA certifies designated-account withdrawals vs completion |
| Form 1 / 2 / 3 certificates | At each withdrawal | Architect, engineer and CA proportion certificates |
| Registration extension | Before expiry | Application with fees; lapse freezes sales |
| Agent registration renewal | Every 5 years | Unregistered brokering of RERA units is a violation |
Dated calendar: the next twelve months
| Date | What falls due |
|---|---|
| 30 September 2026 | Form 5 for FY 2025-26 (CA-certified annual report on the designated account) |
| After 30 September 2026 | QPR for the quarter July to September 2026, within the window MahaRERA notifies |
| After 31 December 2026 | QPR for the quarter October to December 2026 |
| After 31 March 2027 | QPR for the quarter January to March 2027; start the FY 2026-27 Form 5 working |
| After 30 June 2027 | QPR for the quarter April to June 2027 |
| 30 September 2027 | Form 5 for FY 2026-27 |
| Every withdrawal | Form 1 (architect), Form 2 (engineer) and Form 3 (CA) certificates |
The QPR windows are set by MahaRERA order and have been revised in the past, so check the current window on MahaCRITI each quarter rather than relying on last year's date.
The 70% rule — where projects go wrong
Collections from allottees flow into a designated project account under section 4(2)(l)(D) of the RERA Act; at least 70% stays ring-fenced and moves out only in proportion to certified completion. The three-certificate discipline (engineer for work, architect for approvals-stage, CA for cost proportion) is what Form 5 audits at year-end. Promoters who run one bank account across projects fail this test structurally — the fix is account architecture, not paperwork at filing time.
Worked example. A Thane project has collected Rs 10 crore from allottees so far. At least Rs 7 crore (70%) must be deposited in the designated account; the balance Rs 3 crore may go to the general account. The engineer, architect and CA certify that the project is 40% complete by cost. In simplified terms, the promoter may withdraw up to Rs 2.8 crore (40% of the Rs 7 crore deposited), less anything already withdrawn, and at least Rs 4.2 crore stays in the designated account until further progress is certified. The actual amount is worked out in the CA's Form 3 certificate from the estimated and incurred cost of land and construction, so treat this only as an illustration of the proportion. If the promoter has taken out Rs 3.5 crore against 40% completion, the excess Rs 0.7 crore is exactly what the Form 5 review will flag.
Penalties worth respecting
| Default | RERA Act section | Penalty |
|---|---|---|
| Marketing or selling without registration | Section 59 | Up to 10% of estimated project cost; continued default can add up to 3 years' imprisonment or a further 10%, or both |
| False information at registration, or contravention of section 4, such as breaching the 70% designated-account rule or missing Form 5 (section 4(2)(l)(D) and its proviso) | Section 60 | Up to 5% of estimated project cost |
| Other contraventions by the promoter, such as missed QPRs (section 11) | Section 61 | Up to 5% of estimated project cost |
| Not complying with the Authority's orders | Section 63 | Daily penalty, up to 5% of estimated project cost in total; persistent default risks registration suspension, which stops marketing and bookings mid-project |
Buyer-side note (for our investor readers)
Before booking, verify the project page: registration validity, latest QPR date, litigation tab and the sanctioned-plan trail. A promoter current on updates is telling you something; a page silent for three quarters is telling you more. Property buyers should also read our TDS on property purchase guide, and when buying from an NRI seller our NRI property sale and section 195 TDS guide. NRIs buying or selling in a MahaRERA project can use our CA for NRIs service for the TDS and repatriation side. If a booking later has to be cancelled, our guide to MahaRERA booking cancellation, forfeiture and refund rules sets out the limits.
Related MahaRERA guides
For the steps before this compliance cycle begins, see our guides to the MahaRERA project registration process, the documents required for project registration and MahaRERA agent registration and renewal. For the four-month extension MahaRERA gave eligible projects' registered completion dates in August 2026, see our note on MahaRERA Order 66/2026.
How we help promoters
Our RERA compliance desk runs the full cycle: registration and extensions, quarterly update discipline, the designated-account architecture, Form 5 certification and hearing support. Developers also use our project-report and CMA desk when construction finance rides on the same numbers.
Frequently asked questions
Which projects need MahaRERA registration?
Projects exceeding 500 sq m of land OR 8 apartments (including all phases) must register before any advertising, marketing or booking. Registering late is a violation, not a formality.
What is Form 5 and who signs it?
The annual report on statement of accounts — certified by a practising Chartered Accountant — confirming that money withdrawn from the designated project account matched the proportion of work completed. It is due within six months of the financial year end, so the Form 5 for FY 2025-26 is due by 30 September 2026.
How does the 70% designated-account rule work?
At least 70% of amounts realised from allottees must sit in a separate project account, withdrawable only in proportion to completion certified by the engineer, architect and CA. Mixing project money with general funds is the classic violation.
What happens if quarterly updates are not filed?
MahaRERA has moved to automated scrutiny of stale project pages — non-updation invites notices, penalties and in persistent cases suspension of the registration, which freezes marketing and bookings.
Can a project registration be extended?
Yes — apply before expiry with reasons and fees; extensions are typically granted for a year (force-majeure routes differ). Letting the registration lapse while units remain unsold is the expensive version of the same paperwork.
We have missed the 30 September Form 5 date. What should we do?
Get the CA certificate finalised and uploaded as soon as possible, together with any quarterly updates that are also pending. Late or missing Form 5s are picked up by MahaRERA's data checks and can lead to a show-cause notice and penalty under section 60 of the RERA Act, because Form 5 is an obligation under the proviso to section 4(2)(l)(D). A notice is best answered with the filing already made, not with an explanation alone.
Where are QPRs and Form 5 filed now?
On MahaCRITI, MahaRERA's integrated portal, which has replaced the earlier filing channel. Promoters should check that their login, project mapping and professional users (CA, engineer, architect) are set up on MahaCRITI well before the filing window.
We take over the MahaRERA calendar — QPRs, certificates, Form 5 and extensions — to help keep your project page current.
RERA Compliance ServicesProject AccountingTalk to usGeneral information as of 25 September 2026, not legal advice. MahaRERA circulars evolve; verify current windows and formats on the authority portal before relying. Consult a professional for your project facts.