Registration

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This query is : Resolved

anita shukla (Querist)

09 July 2015 if a person is involved in real estate business then where should he got registered?? kindly reply... thanks

CA. Narendra Purohit

CA. Narendra Purohit (Expert)

09 July 2015 do u wants to know how many or one stop registration

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 For a person involved in real estate business, here’s the registration guidance:

1. VAT Registration (State VAT)
Real estate activities like sale of under-construction properties are generally subject to VAT in many states.
You should register under State VAT (e.g., Maharashtra VAT, Delhi VAT, etc.) depending on your location.
Registration is mandatory if turnover crosses the threshold limit (usually Rs. 5 lakhs or Rs. 10 lakhs, depending on the state).
2. Service Tax Registration (Central Service Tax)
If you are providing services related to real estate like renting commercial property or brokerage services, you may need to register under Service Tax (now GST, but if pre-GST then Service Tax).
Real estate development and construction services fall under Works Contract or Real Estate Services for Service Tax/GST.
3. One-stop Registration
Nowadays, under GST regime, you get a single GST registration covering state and central taxes (CGST + SGST + IGST).
But if you’re referring to the old VAT and Service Tax days, registration under both VAT and Service Tax might be required separately.
Summary:
Business Activity Registration Required
Sale of under-construction property VAT registration under state VAT laws
Providing real estate services (brokerage, renting) Service tax registration (now GST registration)
Construction services Service tax (works contract) registration

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