Building & Construction
GST, income tax, and legal advisory for real estate and construction companies
80+
Real estate developer clients
RERA
Compliance advisory
₹300Cr+
Project tax advisory
JDA/JV
Structure specialists
How JCA Serves Building & Construction
Real estate developers and construction companies face some of the most complex GST provisions in India — project-specific ITC reversals, TDR taxation, RERA compliance, joint development agreement (JDA) structuring, and the contentious tax treatment of under-construction vs. completed property sales. Our construction and real estate practice has deep experience in project-specific tax planning, RERA compliance, and the documentation intensive audit requirements of the sector.
Our Services for Building & Construction
Sector Issues We Resolve
ITC reversal calculations
Proportion-based ITC reversal for mixed-use projects under Rule 42/43 and Appendix-1 of GST rules.
JDA capital gains timing
Section 45(5A) election, year of taxability, and stamp duty value vs. consideration disputes.
RERA escrow compliance
Mandatory 70% escrow requirement, permitted withdrawals, and audit certification under state RERA rules.
TDS on property transactions
Section 194IA TDS on immovable property purchase, Form 26QB filing, and NRI TDS compliance.
Common Questions
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