Short answer: In A-Khata vs B-Khata vs e-Khata, the first two are registers and the third is a format. A-Khata records a property that complies with approvals; B-Khata records one with approval or bye-law gaps. An e-Khata is the digital record of either, draft or final. Registration needs an e-Khata, and B-to-A conversion now costs 5% of guidance value.
- e-Khata is not a third type. A digital B-Khata is still a B-Khata.
- Draft or final matters. A draft e-Khata isn't the finished record; at the e-Aasthi 2.0 launch, about 11 lakh of more than 35 lakh properties had a final one.
- B-to-A conversion costs 5% of guidance value for applications from 24 Aug 2026 (2% before), plus other charges.
- The GBA conversion route is for plots and plots with a building up to 2,000 sq m. Larger sites go through an architect on BPAS.
- A khata isn't proof of ownership. The title deed and EC are.
- What do A-Khata, B-Khata and e-Khata mean?
- Is e-Khata the same as A-Khata?
- The Register, Record, Name test (our framework)
- What changed with e-Aasthi 2.0 and the GBA?
- Can a B-Khata property be converted to A-Khata?
- Can you get a home loan on a B-Khata flat?
- How does khata work for apartments?
- What about panchayat khata outside city limits?
- How do you check an e-Khata online?
- What do you do about khata after buying?
- What mistakes do buyers make with khata?
- What should you do if...
- Khata checklist
- Frequently asked questions
- Talk it through with acre&key
- Sources
"Is it A-Khata?" is one of the first things buyers ask on a site visit. It's the right instinct, but it's usually asked as if e-Khata were a third option, or as if a khata proved who owns the flat. Neither is true. This guide sorts out the three terms, then gets to what they mean for your loan, your resale and your budget.
The khata is one record among several. For the full set, see property legal checks, from title to OC.
What do A-Khata, B-Khata and e-Khata mean?
A khata is the city's record of a property for assessment and property tax. The letter tells you which register it sits in. The "e" tells you the format.
| A-Khata | B-Khata | e-Khata | |
|---|---|---|---|
| What it is | Main register: property that complies with approvals | Separate register: property with approval or bye-law gaps, recorded so tax can be collected | Digital khata issued through e-Aasthi, for either register |
| Home loan | Generally easier | Often harder; depends on the lender | Follows the underlying register |
| Resale | Generally easier | Fewer buyers and lenders | Needed for registration either way |
| Building plan | Usually sanctioned | Often missing or deviated | Follows the underlying register |
| Can it change? | It's the target | Can apply for conversion to A, if eligible | Draft can become final |
The one thing to remember: a B-Khata lets the city collect tax on a property. It doesn't mean the city accepts that the property complies with the rules.
How common is it? When the e-Khata system launched in October 2024, a senior official said both A and B registers had been digitised, and The Indian Express reported more than six lakh B-Khata properties in the city (Indian Express, news). The official legal basis for the two registers isn't set out on any GBA page we found, so we won't quote one.
Is e-Khata the same as A-Khata?
No. e-Khata is the digital version of the record and can carry either status. A seller who says "it has e-Khata" hasn't told you whether it's A or B. Ask which register.
There are two stages: a draft e-Khata, generated from the old records, and a final e-Khata, issued once the owner's details and documents are accepted. Moving from draft to final is a core service on GBA's e-Aasthi 2.0 portal, which launched on 22 Sep 2026. At launch, the minister said more than 35 lakh properties were in the city, about 23 to 24 lakh had draft e-Khatas and about 11 lakh had final ones (The Hindu, news). So roughly two in three properties don't yet have a final e-Khata. Many flats you see will be on a draft.
Why it matters so much: since 30 Sep 2024, e-Khata has been needed for registration, with e-Aasthi (urban) and e-Swathu (rural) linked to the registration system, according to the Revenue Minister (The Hindu, news). No e-Khata, no registration.
The Register, Record, Name test (our framework)
Three questions, in this order, tell you most of what a khata can tell you.
| Question | What you're checking | Good answer | Warning sign |
|---|---|---|---|
| 1. Register: A or B? | Which register the property sits in | A | B, or "it'll be converted" |
| 2. Record: draft or final e-Khata? | Whether the digital record is finished | Final | Draft, or none |
| 3. Name: whose name, and does it match? | Owner's name, property ID, extent and address against the deed and tax receipts | Exact match with the seller and deed | A previous owner's name, or a different extent |
Score it simply. Three good answers: the khata isn't your problem (the rest of the legal checks still are). A warning on question 2 or 3: the seller fixes it before registration. A warning on question 1: you're buying a B-Khata property, so read the next two sections before you pay anything.
What changed with e-Aasthi 2.0 and the GBA?
- 30 Sep 2024. e-Khata needed for registration (The Hindu, above).
- 12 Aug 2025. Aadhaar-based automatic mutation launched: buyer and seller complete e-KYC, and mutation is approved after a 7-day objection period if nobody objects (The Hindu, news).
- 2025. BBMP replaced by five city corporations under the Greater Bengaluru Authority. Our guide to what the GBA means for buyers covers the change.
- 24 Aug 2026. B-to-A conversion fee rises from 2% to 5% of guidance value (GBA).
- 22 Sep 2026. e-Aasthi 2.0 launched at GBAeAasthi.karnataka.gov.in, with draft-to-final e-Khata, final e-Khata with mutation, Kaveri-linked mutation, tracking and B-to-A conversion. New khata, bulk apartment khata, corrections and bifurcation or amalgamation were announced as later services (The Hindu, news).
Can a B-Khata property be converted to A-Khata?
Yes, if it's eligible. GBA's B-to-A page says applications submitted on or before 23 Aug 2026 pay 2% of the guidance value, even if approved later, and applications from 24 Aug 2026 pay 5% (GBA B-to-A page). The page also said the application would be unavailable until 30 Sep 2026 for maintenance.
The application page sets the conditions (GBA application page):
- The property must have an approved final e-Khata in Form B.
- The route is for a plot, or a plot with a building, up to 2,000 sq m (21,527.82 sq ft). Larger plots apply through a GBA-enrolled architect or engineer on BPAS.
- You need Aadhaar e-KYC of all owners, a single-plot plan and building plan from an architect, engineer or authority, and a sketch of any private road to the public road.
- On top of the guidance-value fee, you pay conversion charges under s.95 of the Karnataka Land Revenue Act and other applicable fees.
So a "B-Khata, will be converted" flat in a large apartment project doesn't fit the single-plot route. Ask how the builder plans to do it, through which route, and who pays.
Worked example 1: the conversion fee on a 30×40 site
Illustrative. A 1,200 sq ft site (111.48 sq m, at 10.764 sq ft per sq m) with an assumed guidance value of ₹60,000 per sq m, and assuming the fee is charged on the site's guidance value. Confirm with GBA which value applies to your property.
| Working | Amount | |
|---|---|---|
| Guidance value | 111.48 × ₹60,000 | ₹66,88,800 |
| Fee at 5% (from 24 Aug 2026) | 5% | ₹3,34,440 |
| Fee at 2% (on or before 23 Aug 2026) | 2% | ₹1,33,776 |
| Extra cost of missing the window | ₹2,00,664 |
That's before the s.95 conversion charges and other fees, which the page doesn't quantify. If you're buying a B-Khata property at a discount, the discount should cover at least this, plus your time and the risk that the property doesn't qualify.
Can you get a home loan on a B-Khata flat?
Sometimes, but expect it to be harder. Lenders treat the khata as one signal of whether the property complies with approvals, and many are cautious with B-Khata property. Some lend with conditions; others don't lend at all. Practice varies by lender and changes, so we won't give a list.
Ask your bank before you book. Give them the khata, the sanctioned plan and the title papers, and ask for an in-principle view on the property, not just on you.
How does khata work for apartments?
An apartment building starts with a khata for the land and building, which is later split into individual flat khatas once the flats are sold and registered. Bulk apartment khata, which would handle that split for a whole building, was announced as a later service on e-Aasthi 2.0 (The Hindu, above). Until it's live, ask the builder:
- What's the khata status of the land and building today: A or B, draft or final?
- When, and how, will individual flat khatas be issued?
- Is the plan sanctioned, and is there an occupancy certificate?
What about panchayat khata outside city limits?
Outside GBA limits, the record is different. Form 9 is issued for non-agricultural property under Rule 28 of the Karnataka Panchayat Raj (Gram Panchayat Budgeting and Accounting) Rules, and only for land converted under the Karnataka Land Revenue Act, 1964 with an approved plan, government housing beneficiaries, or Tahsildar-certified gramathana property. Form 11 is the register of demand, collection and balance. A Revenue circular made Forms 9 and 11 mandatory for registering non-agricultural panchayat property (e-Swathu FAQ).
For a plot or villa in a panchayat area, the question isn't "A or B?" It's "Is there a Form 9, and what is it based on?" Our guide to buying a plot in Bengaluru goes further.
How do you check an e-Khata online?
- Go to GBAeAasthi.karnataka.gov.in and search for the property.
- Check the owner's name, spelt as on the sale deed.
- Check the property ID matches the tax receipts on the property tax portal.
- Check the extent and address.
- Note whether it's A or B, and draft or final.
For panchayat property, use e-Swathu. The exact screens on e-Aasthi 2.0 are new, and we haven't documented them step by step yet.
What do you do about khata after buying?
Get the khata moved into your name. The Aadhaar-based automatic mutation route needs e-KYC from both of you and is approved after a 7-day objection window if nobody objects (The Hindu, 2025, above). e-Aasthi 2.0 links mutation to Kaveri registration.
Worked example 2: the khata transfer fee on an ₹80 lakh resale flat
Illustrative, using the old BBMP fee page, which lists the transfer fee at 2% of the sale deed's stamp duty (BBMP fee page). That page predates the GBA, and the current GBA fee isn't confirmed.
| Working | Amount | |
|---|---|---|
| Stamp duty on the deed | 5% × ₹80,00,000 | ₹4,00,000 |
| Khata transfer fee (old BBMP rate) | 2% × ₹4,00,000 | ₹8,000 |
Small next to the duty itself, but add it to your full cost of buying, and agree who handles the transfer.
What mistakes do buyers make with khata?
- Hearing "e-Khata" and assuming "A-Khata". Ask which register.
- Accepting a draft e-Khata without asking why. Get it finalised before registration.
- Paying full price for a B-Khata property. Price in the 5% fee, other charges and the risk it doesn't qualify.
- Assuming any B-Khata can use the GBA route. It's for plots and plots with a building up to 2,000 sq m.
- Treating the khata as proof of title. It's a tax record.
- Forgetting the transfer after registration. The khata should move to your name.
What should you do if...
...the khata is in a previous owner's name? The seller completes mutation on e-Aasthi 2.0 before you register.
...the e-Khata is a draft? Ask the seller to get the final e-Khata issued, and make it a condition in the agreement.
...the seller says the B-Khata will be converted? Ask for the application number and status, check eligibility with your lawyer, and agree in writing who pays the 5% and other charges.
...the bank won't lend because of the khata? Take that seriously. Future buyers will hit the same wall.
Khata checklist
- [ ] Register confirmed: A or B
- [ ] e-Khata found on e-Aasthi 2.0 (or Form 9/11 on e-Swathu)
- [ ] Final, not draft, or a written plan to finalise before registration
- [ ] Owner's name, property ID, extent and address match the deed and tax receipts
- [ ] Property tax paid to date
- [ ] For B-Khata: eligibility, route and total cost confirmed; who pays agreed in writing
- [ ] Bank's in-principle view on the property
- [ ] Mutation into your name after registration
The full order of legal checks, with khata at step 3, is in property legal checks, from title to OC. The khata also features in our 100 things to know before buying, and in the before-token checklist.
Frequently asked questions
It carries more risk. A B-Khata property can be harder to get a loan on and to resell, and it usually points to approval or plan gaps. A conversion route exists, but only for eligible plots and plots with a building up to 2,000 sq m, at 5% of guidance value plus other charges. Ask your lawyer first.
No. e-Khata is the digital format of the khata record, and it can carry either an A or a B status. A digital B-Khata is still a B-Khata. When a seller says the property has an e-Khata, ask which register it sits in and whether the e-Khata is draft or final.
Yes. According to the Revenue Minister, e-Khata became mandatory for property registration from 30 September 2024, with e-Aasthi for urban property and e-Swathu for rural property linked to the registration system. Check that the seller has an e-Khata, ideally a final one, before you pay a token.
A draft e-Khata is generated from the old records; a final e-Khata is issued once the owner's details and documents are accepted. At the e-Aasthi 2.0 launch, about 11 lakh of more than 35 lakh properties had a final e-Khata. Ask the seller to finalise a draft before registration.
GBA charges 5% of the guidance value for applications from 24 August 2026, and 2% for applications filed on or before 23 August 2026. Conversion charges under section 95 of the Karnataka Land Revenue Act and other fees are extra. On an illustrative ₹66.89 lakh guidance value, 5% is ₹3,34,440.
Apply on GBA's B-to-A portal with a final e-Khata in Form B, Aadhaar e-KYC of all owners, a single-plot plan, a building plan and a sketch of any private road. The route covers plots up to 2,000 sq m; larger plots apply through an enrolled architect or engineer on BPAS.
No. A khata is a municipal assessment and tax record. Ownership comes from the registered title deed and the chain of earlier deeds, checked against the encumbrance certificate. A khata in the seller's name is useful supporting evidence, but your lawyer's title opinion is what tells you the title is clean.
Apply for mutation on e-Aasthi 2.0, which links it to your Kaveri registration. The Aadhaar-based automatic route needs e-KYC from buyer and seller and is approved after a 7-day objection window if nobody objects. The old BBMP fee was 2% of the deed's stamp duty; the GBA fee isn't confirmed.
Lawyer note: The legal points on this page are general information, not legal advice. Consult a property lawyer before paying, signing or registering.
Sources
Checked 17–19 Oct 2026.
- GBA, B-to-A Khata conversion notice (2% / 5%): https://bbmp.karnataka.gov.in/BtoAKhata
- GBA, B-to-A application page (eligibility, documents, charges): https://bbmp.karnataka.gov.in/BtoAKhata/Login
- e-Aasthi 2.0 portal: https://GBAeAasthi.karnataka.gov.in
- The Hindu, GBA launches e-Aasthi 2.0, 22 Sep 2026 (news): https://www.thehindu.com/news/cities/bangalore/gba-launches-e-aasthi-20/article71495637.ece
- The Hindu, GBA to roll out e-Aasthi 2.0, 17 Sep 2026 (news): https://www.thehindu.com/news/cities/bangalore/gba-to-roll-out-e-aasthi-20-new-e-khata-system-from-sept-21/article71477179.ece
- The Hindu, e-Khata mandatory from 30 Sep 2024 (news): https://www.thehindu.com/news/cities/bangalore/e-khata-is-mandatory-from-september-30-krishna-byre-gowda/article68691510.ece
- The Hindu, Aadhaar-based automatic mutation, 12 Aug 2025 (news): https://www.thehindu.com/news/cities/bangalore/bbmp-rolls-out-aadhaar-based-automatic-property-mutation-service/article69925544.ece
- The Indian Express, e-Khatas for A and B registers, Oct 2024 (news): https://indianexpress.com/article/cities/bangalore/new-electronic-property-system-provide-ekhatas-9605586/
- e-Swathu FAQ (Forms 9 and 11): https://eswathu.karnataka.gov.in/PublicFAQ.aspx
- BBMP Revenue, khata service fees (pre-GBA): https://site.bbmp.gov.in/departmentwebsites/revenue/kathaservicefeedetails.html
- Property tax portal: https://bbmptax.karnataka.gov.in/
