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Real Estate & Infrastructure

The real estate sector operates on razor-thin compliance margins. A single error in RERA filing or GST ITC calculation can freeze project funds. We act as your financial foundation, ensuring your projects are funded, compliant, and highly profitable.

Challenges We Address

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Complex RERA Matching

Mismatch between books of accounts and RERA quarterly filings leading to severe penalties and frozen escrow accounts.

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Input Tax Credit (ITC) Reversals

Navigating the highly complicated GST rules for real estate, preventing massive losses from incorrect ITC claims on construction materials.

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Joint Development Agreements (JDA)

Ambiguity in tax liability triggers when entering JDAs with landowners, leading to double taxation if not structured correctly.

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Percentage of Completion Method

Inaccurate revenue recognition under Ind AS 115, skewing profit margins and leading to unexpected tax burdens mid-project.

Compliances & Benefits

RERA Audit & Certification

Timely issuance of Form 3, Form 4, and annual Form 5 audits to ensure continuous project funding and compliance.

Optimized Project Structuring

Setting up dedicated SPVs (Special Purpose Vehicles) to isolate project risk and maximize tax benefits for promoters.

GST Compliance & Refund

Structuring contracts to ensure optimal GST rates (1% vs 5%) and seamless filing of monthly returns to avoid departmental notices.

Bank Funding Documentation

Creating bank-ready CMA data, projected cash flows, and net worth certificates to secure rapid project financing.

Dedicated Services for Builders

We offer an end-to-end financial suite designed exclusively for the lifecycle of construction projects, from land acquisition to final handover.

RERA Certification Suite

Complete handling of Form 3, 4, and 5 certifications. We audit your escrow accounts to ensure your withdrawals are legally compliant.

RERA Audit Escrow Form 5

JDA Tax Structuring

Expert advisory on Joint Development Agreements to determine the exact point of taxation and minimize capital gains for landowners and developers.

Capital Gains Advisory Contracts

Real Estate GST Optimization

Monthly filing, ITC reversal calculations, and structuring vendor contracts to maximize your input tax credit on raw materials.

GST Returns ITC Claims Compliance

Project Finance & CMA

Preparation of detailed Credit Monitoring Arrangement (CMA) data and projected balance sheets to secure construction loans from banks.

Bank Loans CMA Data Funding

Contractor Bill Auditing

Rigorous verification of sub-contractor invoices, ensuring correct TDS deduction and preventing duplicate billing on large sites.

TDS Internal Audit Cost Control

Ind AS 115 Revenue Recognition

Aligning your accounting books with complex revenue recognition standards based on the percentage of completion of your projects.

Bookkeeping Ind AS Statutory Audit

The Future of Financial
Strategy is BSA & Co.

Leverage the power of intelligent financial architecture to enhance your business growth, with strategies that continuously adapt and evolve to meet your goals.