Ind AS 115 on under-construction sales, and the RERA return Rebota does not file.
Indian development has a revenue recognition problem that most software gets wrong by simplifying it. Under Ind AS 115 revenue on an under-construction sale is recognised as the obligation is satisfied, not when the booking is taken and not when the money arrives — so bookings, collections and recognised revenue are three different numbers that must reconcile, and a system holding only one of them cannot produce statutory accounts. Rebota models all three against unit inventory and construction cost. What it does not do is generate the RERA quarterly return: it holds the project, cost and collection data that return is built from, but preparing and filing it happens outside the system, and for a registered developer that is a real remaining step rather than a footnote.
This page is the intersection. The country page covers currency, financial year and statutory position in detail; the sector page covers what is built, the turnover bands it suits, and what is missing regardless of country.
Other sectors covered for India: