1. The procedure is that the builder will issue allotment order to you on receipt of the full payment from you.
2. You shall then enter in to agreement with your buyer for selling the said flat against payment of consideration accepted by both of you.
3.Thereafter on your application along with additional fee (as prescribed in the brochure to be charged for transferring the allotment to the third person), the builder will transfer the allotment from you to your buyer.
4. The builder then shall register the sale deed in favour of the third party buyer and shall mention the amount he has received from you.
5. The builder shall also mention the fact of transfer of allotment of the flat from you to the third party buyer.
6. The builder can not mention the amount you are collecting from him since it has now become direct sale from the builder to the third party by transferring the allotment.
7. If you register the fla first in your name and then further register the sale deed executed by you and your buyer, then you can mention the amount you are collecting from your buyer towards the sale consideration and in this case you shall have to pay stamp duty and registration fees twice.