Gujarat Real Estate Regulatory Authority

(GUJRERA)

Standard Operating Procedure for

Submission of newly introduced

Form-3 CA Certificate & Annexure (v.2.0)

on GujRERA Portal

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Contents

1. Introduction 3

1.1. Important Instructions 4

2. Form 3 (CA Certificate) 6

2.1. Form 3 Filling Process 6

2.2. E-sign and submit feature 18

2.3. E-signed Form-3 19

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1. Introduction

In line with the GUJARAT REAL ESTATE REGULATORY AUTHORITY (GENERAL)(AMENDMENT)

REGULATION, 2019 released on 31st May, 2019, a newly designed Form 3 – CA certificate is

submission utility will be available on GujRERA Portal with effect from 8th June, 2019.

The new form 3 aims to cover additional aspects compared to the earlier version of Form 3 such as

encumbrance, loans & lenders details, redevelopment, allottee details, Date for Agreement for Sale etc.

The fundamental change introduced this time is the eSigning and Submission of the Form 3 to

GujRERA Authority to ensure the authenticity of this certificate ensuring the data sanctity.

As you are aware, Form 3 submission is essential while submitting Project Registration, Alteration,

Extension, Quarterly Return and End Quarter Compliance. The key features newly introduced are:

1. eSigned Submission of Form 3 by GujRERA eKYC Compliant CA across the GujRERA Project

Lifecycle Applications

2. Unit wise Encumbrance Reporting

3. Unit wise AFS Execution Date Reporting

4. Unit wise Allottee Details, type of KYC, eKYC ID and Mobile number

5. Project Loan and Lenders Reporting

6. Improved RERA Bank Account Details Capturing as per RERA Banking Directions

7. Reporting facility for Unit wise Redevelopment Status in entire lifecycle

8. Auto fetching of Bank Account Details for Project Alteration Applications

9. One time data entry allowed for Redevelopment Projects to enter Estimated Cost & Incurred

and Paid Cost values into Form 3 Certificate

10. Capturing of FRN number of CA firm submitting Form 3

11. Submission of UDIN Number as per ICAI guidelines

12. Project site Physical Progress as certified in Form 1, 2 submissions are in coherence with actual

incurred and paid expenditure considering project specification AND reporting the reasons for

variation, if any.

13. Facility to submit Specific Notes to Certificate.

This document will provide detailed step by step guidance to the process of submitting the new Form

3 to GujRERA authority online. Every practicing CA is hereby advised to refer, adhere and

follow this document for submission of the Form 3 in line with the Regulation framed

by GujRERA Authority.

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1.1. Important Instructions

A. Submission Process & Cautions:

With the introduction of eSigning facility and digital submission of Form 3 requirement, it will

not be possible to allow any change in data submission after eSign and Submission of Form 3.

Moreover, no hardcopy submission or revised submission/ representation would

be acceptable in case of data mismatch. Hence each professional is hereby instructed to

be careful while submission of the compliance.

I. In case of Project Registration, Alteration and Extension application, once CA eSigns

the Form 3 online, the entire section from Block Entry submission, Form 1A-B, Form 2

to Form 3 Annexure & Certificate submission will be locked and no changes would be

allowed in this collective submission. There is a facility of “Preview” provided in case CA

wants to have a look at the PDF to be submitted to GujRERA before eSigning form 3.

II. In case of Quarterly Return Submission, every step of submitting Form 1A-B, Form 2,

Form 3 Annexure & Certificate is non reversible. For Quarterly Return, facility of

“Preview” is not available as the submissions are non-reversible and CA has

to eSign only after submission of Form 3 Certificate.

III. Quarterly Return will not be considered “Submitted” if Form 3 is not

eSigned Online on GujRERA Portal and submitted.

B. Re-development Projects:

For Project Registration, Alteration, Extension, Quarterly Return Applications, One time

Redevelopment Submission facility is made available for every project in Form 3. CA would be

able to report Unit wise Redevelopment Status in “Form 3 Annexure” in column called

“Redevelopment”. This status is changeable in subsequent submissions for Form 3 Annexure.

As this is one time opportunity given (in the entire project lifecycle), this would enable

Compulsory Reporting of Values in "Estimated” & “Incurred & Paid” column to claim

"Redevelopment" status in Form 3 – Certificate.

As this facility is available one time only for Form 3 Certificate, in subsequent filings. Based on

this, the Redevelopment status will prevail and “Estimated values” will be unchangeable for

entire project lifecycle. Only “Incurred and Paid” values would be allowed to be changed.

C. AFS Reporting:

As per the act and regulation, it is mandatory to execute AFS for the units before receiving

amount more than 10% of the unit consideration amount and report the Date of AFS to

GujRERA. The same needs to be followed carefully while submitting Form 3 Annexure. This

facility is made available for reporting of adherence to the regulatory requirements.

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While it is allowed to “Book” any unit with AFS Executed and “Unbook” it later due to change

in decisions, this facility is made available for reporting of “Cancellations” in compliance to the

provisions.

D. UDIN (Unique Document Identification Number – ICAI) Reporting:

UDIN number is unique for each Form 3 being submitted to Gujarat RERA. In line with ICAI

guidelines, CAs are advised to generate UDIN Number from ICAI website for certifying any CA

Certificate and include it in Form 3 - Certificate.

However, in case, if you find notification from GujRERA while submitting Form 3 as "UDIN

number already exist. Please check the UDIN number", it is possible that there is typing error

or your UDIN number is consumed/ already submitted to GujRERA by some other CA

erroneously. In such scenario, CAs are advised to generate new UDIN number and submit the

same on Form 3 - Certificate.

E. Loans and Lenders:

Now, CAs are required to provide Loan and Lenders details to GujRERA as part of reporting

encumbrance on the Project. In section "Loans and Lenders" Form 3 Certificate, Total Number

of Project Units Mortgaged is also to be reported.

F. Joint Allotment for Unit:

In case of joint allotment, only name of the First Allottee should be added as part of submission.

G. Disclosure of coherence among Certificates (Form 1, 2, 3) :

Chartered Accountants are issuing Form 3 considering Form 1 and 2, that is Architect

Certificate and Engineers certificate, as working papers for their certification. They do assess

the reliability of other experts’ work. The prima facie or material difference in certification by

these experts would prompt Chartered Accountants to submit disclosure of the fact that the

Certificates he is relying on are not in coherence. This facility is made available to Chartered

Accountant to report his observations and to enable him to seek and report necessary

clarifications from the promoter.

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2. Form 3 (CA Certificate)

2.1. Form 3 Filling Process

Part 1:

FORM 3 (Annexure)

[Status of each inventory and amount]

- After ensuring Correct Block Entry, Form 1 and Form 2 submitted successfully, CA will be

shown the Form 3 (Annexure) as the first part of submission.

a) As per the GUJRERA requirement, CA has to provide all inventories available in the project

with respect to Unique Block/ Type/ Wing/ Bungalow/ Category. The CA has to ensure that No

inventory remains out of the submission irrespective of its booking status.

- System will not accept duplicate entries having same combination of Unique Block/ Type/

Wing/ Bungalow/ Category, Flat/Bungalow/Office Number and Usage (ie. First 3 columns)

b) Process:

- First time Form 3 Annexure Submission in entire Project Life Cycle [ie. in case of

Project Application, First Quarter (Q-1 or Only one Q-E) in case annexure not

submitted in Project Application, Project Alteration (For Applications submitted

before April-2018)]:

o CA has to download the sample excel template sheet from this section, fill in the details

offline in this excel sheet and upload the same using “Select and Upload file” function.

o If successful, CA will be able to see the successfully uploaded annexure. Please verify the

details uploaded before pressing Submit button on the Annexure page.

- Form 3 Annexure Submission (in case if the Digital Form 3 Data is available in

system or Project Extension):

o CA has to export the previously submitted annexure data from this web page, fill in the

details offline in this excel sheet for columns namely “STATUS”, “UNIT AMOUNT”,

“RECEIVED AMOUNT”, “DATE OF AGREEMENT OF SALE”, “ENCUMBRANCE

STATUS”, “ALLOTTEE NAME”, “TYPE OF KYC”, “KYC UNIQUE ID” AND “MOBILE

NO. OF ALLOTTEE” and upload the same using “Select and Upload file” function.

o The following 7 columns have been introduced in Form-3 Annexure :

1) DATE OF AGREEMENT OF SALE Date of Agreement of Sale executed in DD/MM/YYYY format

2) ENCUMBRANCE STATUS Status of Encumbrance at the time of submitting Form 3 as follows: No Encumbrance/ Created/ Released (Case Sensitive) 3) ALLOTTEE NAME Name of Allottee to be entered only in case of BOOKED unit (Alphabetic name with space is allowed) 4) TYPE OF KYC

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Standard KYC Document ID to be entered in case of BOOKED unit. Fixed names like PAN, AADHAR, DRIVING LICENSE, PASSPORT to be entered

5) KYC UNIQUE ID KYC unique ID in standard format to be entered in case of BOOKED Unit as per the standard syntax [PAN Format (<5Alpha><4Digit><1Alpha>), Aadhar Format (<12 Digits>), Driving License Format (<2Alpha><13Digits>), Passport Format (<1Alpha><7Digits>)]

6) MOBILE NO OF ALLOTTEE Mobile number of allottee to be entered in case of BOOKED Unit (10 digit mobile no.)

7) REDEVELOPMENT Any Unit under Redevelopment would always have Booking status as “BOOKED” and Redevelopment status as “YES”. No other combination would be allowed in case of Redevelopment.

o Columns such as “BLOCK TYPE”, “FLAT/BUNGLOW/OFFICE -USAGE”,“CARPET

AREA”, “AREA OF EXCLUSIVE BALCONY” will not be available for changing as any change

in these is considered as project alteration.

o If successful, CA will be able to see the successfully submitted annexure. Please verify the

details uploaded before pressing Submit button on the Annexure page.

- For any help, CA can refer the excel file “Help” after downloading it from the Form-3 Annexure

page on the web portal.

- For various errors, you may refer “Common Mistakes” section in “Help” sheet

- After filling Annexure and Filling No. of garages, No. of Covered Parking, No. of Open Parking,

CA can finally submit the Form 3 (Annexure) Section.

Form 3 (Annexure) – Download Template

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Form 3 (Annexure) – Excel Export/ Import/ Upload Feature

• System generated summary Detail section included for ease of verification post uploading Form-3

Annexure

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Form 3 (Annexure) – Excel Export/ Import/ Upload Help (1/2) – For Guidance

Heads-> BLOCK TYPE FLAT/BUNGLOW/OFFICE USAGE CARPET AREA

AREA OF EXCLUSIVE BALCONY

STATUS UNIT AMOUNT

RECEIVED AMOUNT

Understanding Enter Blocks based on Rajachitthi or Approved Layout Plan ONLY as declared on Block Entry Stage

Individual Sellable Unit Identifier/ Name of Unit/ Inventory Unit (ie. Individual Flat, Bungalow, Shop Number)

Usage of the Unit

Carpet Area (as per the RERA Guidelines) of the Individual Unit

Exclusive Balcony/ Open Terrace Area (as per the RERA Guidelines) of the Individual Unit

Booking Status

Amount of the individual Unit

Amount received for the individual Unit

Allowed Values/ Format

Same as Blocks entered (eg. Tower A+B+C, Tower X, Duplex Type A, etc)

eg. A-101, B-201, Bungalow 1, Duplex A1 etc

Residential/ Shop/ Office/ Others (Case Sensitive)

Decimal Digit Values in Sq. M

Decimal Digit Values in Sq. M

BOOKED UNBOOKED (Case Sensitive)

Indian Rupees- Digits Amount

Indian Rupees- Digits Amount For BOOKED UNITS ONLY

Editable? Only in New Form A and Project Alteration (Plan Revision) Application until eSigned & Submitted

Only in New Form A and Project Alteration (Plan Revision) Application until eSigned & Submitted

Only in New Form A and Project Alteration Application until eSigned & Submitted

Only in New Form A and Project Alteration Application until eSigned & Submitted

Only in New Form A and Project Alteration Application until eSigned & Submitted

Any time Any time Any time

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Form 3 (Annexure) – Excel Export/ Import/ Upload Help (2/2) – For Guidance

Heads-> DATE OF AGREEMENT OF SALE

ENCUMBRANCE STATUS

ALLOTTEE NAME

TYPE OF KYC KYC UNIQUE ID MOBILE NO OF ALLOTTEE

REDEVELOPMENT

Understanding Date of Agreement of Sale executed

Status of Encumbrance at the time of submitting Form 3

Name of Allottee in case of BOOKED unit

Standard KYC Document ID Type of Allottee in case of BOOKED unit

KYC unique ID in standard format in case of BOOKED Unit

Mobile number of allottee in case of BOOKED Unit

Whether the Unit is being developed under "Redevelopment/ Rehabilitation"

Allowed Values/ Format

<DD/MM/YYYY> For BOOKED UNITS ONLY

No Encumbrance/ Created/ Released (Case Sensitive)

Alphabetic Name with Space allowed For BOOKED UNITS ONLY

FIXED VALUES (PAN, AADHAR, DRIVING LICENSE, PASSPORT) (Case Sensitive) For BOOKED UNITS ONLY

PAN Format (<5Alpha><4Digit><1Alpha>), Aadhar Format (<12 Digits>), Driving License Format (<2Alpha><13Digits>), Passport Format (<1Alpha><7Digits>) For BOOKED UNITS ONLY

10 digit Mobile Number For BOOKED UNITS ONLY

YES NO REDEVELOPMENT Units must be "BOOKED" only

Editable? Any time Any time Any time Any time Any time Any time Any time

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No Common Mistakes (Which will not let Form 3 Annexure getting submitted to GujRERA)

1 IMPORT will give error if blocks entered are not same as declared on Block Entery Stage in Portal

2 IMPORT will give error if USAGE or STATUS or DATE OF AGREEMENT OF SALE or ENCUMBRANCE STATUS is not entered as per the Allowed Values as they are case sensitive values

3 IMPORT will give error if RECEIVED AMOUNT is greater than UNIT AMOUNT for particular Unit

4 IMPORT will give error if STATUS is UNBOOKED and RECEIVED AMOUNT is written for particular Unit

5 IMPORT will give error when the user changes any of the row value in column BLOCK TYPE, FLAT/BUNGLOW/OFFICE, USAGE, CARPET AREA and AREA OF EXCLUSIVE BALCONY after EXPORTing the earlier filed annexure while submitting any of the subsequent updates (ie. in Quarterly return filing, extension application etc)

6 Please enter Date in <DD/MM/YYYY> format only otherwise it will not let annexure to be submitted

7 Please do not change name of Sheet as specified in the Sample/ EXPORT on Annexure page

8 Carpet Area can not be 0 for any unit

9 For BOOKED units, RECEIVED AMOUNT, ENCUMBRANCE STATUS, ALLOTTEE NAME, TYPE OF KYC, KYC UNIQUE ID, MOBILE NO OF ALLOTTEE is MANDATORY

10 For REDEVELOPMENT PROJECT units (in case of "YES"), the booking status for the Redeveloped units STATUS should always be "BOOKED" and UNIT CONSIDERATION & RECEIVED AMOUNT would be allowed as "0".

No Cautions

1 As per the act, it is mandatory to execute AFS for the units having received amount more than 10% of the unit consideration amount otherwise it shall be considered as flagging to authority

2 UDIN number is unique for each Form 3 being submitted to Gujarat RERA. In line with ICAI guidelines, CA are advised to generate UDIN Number from ICAI website for certifying any CA Certificate and report to Gujarat RERA Form 3 - Certificate. Hence, in case, if your find notification from GujRERA while submitting Form 3 as "UDIN number already exist. Please check the UDIN number", it is suspected that your UDIN number is consumed/ already submitted to GujRERA by some other CA/ User due to typing error etc. In such scenario, CA is advised to generate new UDIN number and submit the same on Form 3 - Certificate. Such situation must also be reported to GujRERA

3 For Project Registration, Alteration, Extension, Quarterly Return only One time opportunity would be given (in entire lifecycle) to report values in "Estimated colum to claim "Redevelopment" status in Form 3 - Certificate for reporting "Estimated" column values by submitting "Yes" in REDEVELOPMENT column for any unit the eSigning of the Form - 3 is not performed.

4 In section "Loans and Lenders", Total Number of Project Units Mortgaged if found more than total units reported in Annexure, then it shall be considered as flagging to authority

5 In case of Project registration, alteration and extension applications, for submitting Form 3 using eSign, Promoters would be required to allow access of the Application on GujRERA Portal to their CA for eSigning. In Case of Quarterly Return Submissions, Promoters are advised to share credentials (User id, Passwords of GujRERA Project) with CA for their login to Submit the Return after submitting form 1 and 2. Every promoter is advised to change credentials after submission of their Quarterly Return by the respective CA

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Part 2:

FORM 3 (Certificate)

1) After submitting Form 1, Form 2 and Annexure successfully, CA will be shown the Form 3

(Certificate) as the Second part of submission.

2) As per the GUJRERA requirement, CA has to fill in all details of CA Certificate in the Form-3

certificate section. Final Form-3 Certificate generation for submission has been E-signature

enabled.

3) A system generated preview can be viewed post filling Form-3 Certificate for final verification

before E-signing and final submission.

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Form 3 (Certificate) Format

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Note:

1) A new section of Project Loan and Lenders has been introduced in Form-3 Certificate. 2) If there is an Encumbrance reported as “Created” against a unit in Form-3 Annexure, the Details

of Project loan and lenders is mandatory to be filled without which system shall not allow the submission of Form-3 Certificate.

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CA Search functionality:

• Enter CA Membership Number and search to fetch the CA details like CA name, Firm Name, COP date

systemically in Read only form.

• Fields for Entering UDI Number pre-populated with <2 digit Current year in YY Format><6 digit

CA Number>. A user enterable 10 digit Alpha numeric number as generated in ICAI website needs

to be entered. Due care needs to be taken to avaoid typo error as the same can result into error for

other CA.

• CA Designation must be entered (Select from Dropdown)

• Notes to Certificate (free text) must be entered by the user prior to Form-3 Certificate submission.

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CA Declaration section:

• Chartered Accountants are issuing Form 3 considering Form 1 and 2, that is Architect Certificate and

Engineers certificate, as working papers for their certification. They do assess the reliability of other experts’

work. The prima facie or material difference in certification by these experts would prompt Chartered

Accountants to submit disclosure of the fact that the Certificates he is relying on are not in coherence. This

facility is made available to Chartered Accountant to report his observations and to enable him to seek and

report necessary clarifications from the promoter.

• CA can respond “Yes/ No” to this clause and in case of “No”, CA shall have to enter the reason/s for

the variation. CA may enter one or more reasons in this section as provided by the promoter.

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Preview PDF:

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2.2. E-sign and submit feature

▪ Before proceeding for “e-Sign and Submit” please ensure that the pki component utility is installed in the

system and a valid class 2 token containing the digital signature of the assigned Chartered Accountant (CA)

is ready.

▪ Failing which the system shall not allow the Chartered Accountant to proceed with the e-signing process

▪ Once the digital token has been inserted into the system with the installed e-signing client utility, a popup

window for selecting the certificate will appear on the screen. Click on OK to continue. ▪ Enter the PIN for e-signing in the popup window as indicated below and click OK to proceed. ▪ Once the document has been successfully signed, a confirmation message page shall appear.

▪ To view the digitally signed Form-3 pdf document click on “view signed document” on the confirmation

page.

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2.3. E-signed Form-3

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Disclaimer: All the images, screenshots, plans used in this document are just for demonstration and for the purpose

of user training only. The actual system, icons, tables may differ from the ones shown here. The details mentioned

here are subject to change without prior information.