Short answer: For Greater Bengaluru Authority property buyers, the rules you pay under barely moved; the offices and portals did. Five city corporations replaced BBMP, with 369 wards. e-Khata is still needed to register, now through e-Aasthi 2.0 since 22 Sep 2026. Converting B-Khata to A-Khata costs 5% of guidance value from 24 Aug 2026.
- Five corporations: Bengaluru Central, North, South, East and West, under the Greater Bengaluru Governance Act 2024. 369 wards, notified 19 Nov 2025.
- Stamp duty surcharge didn't change: still 2% of duty, now under s.170 of the GBG Act (it was s.175 of the BBMP Act).
- e-Khata: still required to register. The new e-Aasthi 2.0 portal went live on 22 Sep 2026.
- B-Khata to A-Khata: 5% of guidance value for applications from 24 Aug 2026 (2% before).
- Property tax: same portal, same PID; your receipt now names one of the five corporations.
- What is the GBA, and what are the five city corporations?
- What changed for buyers, and what didn't?
- What is e-Aasthi 2.0, and why does it matter to a buyer?
- What does B-Khata to A-Khata conversion cost now?
- Did stamp duty or registration change because of the GBA?
- What changed for property tax?
- The name-change rule: what to check on older documents
- What mistakes are buyers making after the GBA change?
- What to do if...
- GBA-era buyer checklist
- Method and dating
- Frequently asked questions
- Talk it through with acre&key
- Sources
If you're buying a flat in Bengaluru in 2026, you'll see BBMP on older documents and a city corporation's name on newer ones. That's normal. This explainer is a dated change log of what moved, what didn't, and what you should check because of it.
What is the GBA, and what are the five city corporations?
The Greater Bengaluru Governance Act 2024 created the Greater Bengaluru Authority (GBA) as the umbrella body, with five city corporations under it: Bengaluru Central, North, South, East and West. The Hindu reported that BBMP "ceased to exist" on 2 Sept 2025 (The Hindu, 19 Nov 2025). Some civic-data sources date the takeover to October 2025. We log both and don't rely on either for anything you need to do.
Ward delimitation was finalised at 369 wards across the five corporations, notified on 19 Nov 2025, after a draft of 368 (same report).
How do you find which corporation and ward your flat is in?
The GBA's GIS viewer shows ward and corporation boundaries (GBA GISViewer), and the property tax portal links to a "know your ward and new city corporation" tool (property tax portal). Our ward and city corporation lookup guide explains how to use them. There's no official pin code to ward table, because pin codes and ward lines don't match.
What changed for buyers, and what didn't?
| Area | Before (BBMP) | Now (GBA, Oct 2026) | What it means for you | Source |
|---|---|---|---|---|
| Civic body | BBMP | GBA + five city corporations | Newer receipts and notices name a corporation | The Hindu |
| Wards | Old BBMP ward map | 369 | Ward numbers on old documents may not match today's | The Hindu |
| Stamp duty surcharge | 2% of duty, BBMP Act 2020 s.175 | 2% of duty, GBG Act 2024 s.170, in force 14 May 2025 | No change to your cost | GBG Act; BBMP Act 2020 |
| e-Khata for registration | Required from 30 Sep 2024 | Still required | Check e-Khata before token | The Hindu |
| e-Khata portal | e-Aasthi (from Oct 2024) | e-Aasthi 2.0, from 22 Sep 2026 | New portal, Kaveri-linked mutation | The Hindu, 22 Sep 2026 |
| B-Khata to A-Khata fee | 2% of guidance value (applications to 23 Aug 2026) | 5% (from 24 Aug 2026) | 2.5 times the cost | GBA B-to-A page |
| Property tax | BBMP tax portal | Same portal, under the five corporations and the GBG Act | Same PID; check dues before buying | Property tax portal |
The 369 figure is from the notified delimitation. We haven't re-verified the old BBMP ward count on an official host, so we don't quote it.
What is e-Aasthi 2.0, and why does it matter to a buyer?
e-Aasthi 2.0 is the GBA's upgraded e-Khata system at GBAeAasthi.karnataka.gov.in. It was announced for 21 Sep and launched on 22 Sep 2026 (The Hindu, 17 Sep 2026; The Hindu, 22 Sep 2026).
What's live, per those reports: - converting a draft e-Khata into a final e-Khata - final e-Khata with mutation, linked to Kaveri for registration - online tracking of applications - B-Khata to A-Khata conversion - khata bifurcation (online module announced from 28 Sep 2026)
Coming in phases: new khata, bulk khata for apartments, corrections, amalgamation.
The numbers behind it, as the minister gave them at launch: more than 35 lakh properties in Bengaluru, about 23 to 24 lakh records digitised with draft e-Khatas, and about 11 lakh owners with a final e-Khata.
Why a buyer should care: do the maths on those figures. If roughly 11 lakh of 35 lakh properties have a final e-Khata, about two in three don't yet. Many resale flats you look at may still be on a draft. Ask whether the e-Khata is draft or final, and whose name it's in, before you pay a token. Our explainer on A-Khata, B-Khata and e-Khata covers what each means.
What does B-Khata to A-Khata conversion cost now?
5% of guidance value for applications submitted from 24 Aug 2026. Applications submitted on or before 23 Aug 2026 pay 2%, even if they're approved later (GBA B-to-A Khata page). The page also carried a notice that applications were unavailable until 30 Sep 2026 for maintenance.
Worked example 1: what the fee change costs
Illustrative guidance values, not property prices.
| Guidance value of the property | Fee at 2% (old) | Fee at 5% (now) | Extra cost |
|---|---|---|---|
| ₹50,00,000 | ₹1,00,000 | ₹2,50,000 | ₹1,50,000 |
| ₹80,00,000 | ₹1,60,000 | ₹4,00,000 | ₹2,40,000 |
If you're buying a B-Khata property and the seller says "A-Khata conversion is easy", ask who pays this fee and get it in the agreement. On an ₹80 lakh guidance value, it's ₹4 lakh.
Khata and conversion points are general information. Confirm with a property lawyer.
Did stamp duty or registration change because of the GBA?
No. The surcharge on stamp duty moved to a new law with the same rate: 2% of the duty in the Greater Bengaluru Area, under s.170 of the GBG Act, in force from 14 May 2025, replacing s.175 of the BBMP Act 2020 (GBG Act). The registration fee did change, from 1% to 2% on 31 Aug 2025, but that was a separate Revenue Department notification, not a GBA change (IGR fee table).
Worked example 2: the surcharge before and after
| ₹1 crore resale flat | Under BBMP Act s.175 | Under GBG Act s.170 |
|---|---|---|
| Stamp duty, 5% | ₹5,00,000 | ₹5,00,000 |
| Surcharge, 2% of duty | ₹10,000 | ₹10,000 |
Same rupee amount. If anyone tells you GBA made registration more expensive, the change they mean is the 2% registration fee. The full cost breakdown is in our pillar on the total cost of a flat in Bengaluru.
What changed for property tax?
The payment portal stayed the same: bbmptax.karnataka.gov.in, now describing itself as the Bengaluru City Corporation property tax service under the GBG Act 2024 and its Rules. You still search by application number or PID, and defaulter lists are published corporation by corporation.
Dates for assessment year 2026–27, from the portal: rebate period 1 to 30 Apr 2026, first-half interest from 1 Jun 2026, second-half interest from 1 Dec 2026, penalty from 29 Nov 2026. If you're buying around then, check whether the seller's second-half dues are paid.
We haven't found a GBA notification changing property tax rates for flats, so we don't claim one either way. Before you buy a resale flat, pull the PID on the portal and check that tax is paid up to date; the seller should clear any arrears before registration. Our answer on property tax for a new flat in Bengaluru covers first-time assessment.
The name-change rule: what to check on older documents
Here's the framework we use with buyers. It's simple, but it prevents most of the GBA-era confusion.
- Same property, different labels. A plan sanction, khata or tax receipt issued by BBMP before 2025 isn't wrong because it says BBMP. Check that the PID, survey number, address and owner match across documents.
- Ward numbers will differ. Don't match an old ward number to a new one. Match the PID and the address, and use the GIS viewer for the current ward.
- The latest e-Khata wins for registration. Registration on Kaveri pulls the e-Khata. If the e-Khata (draft or final) doesn't match the sale deed details, it has to be fixed on e-Aasthi 2.0 before registration.
- Fees follow dates, not bodies. The B-to-A fee depends on the application date. Stamp duty and registration depend on the registration date.
Our checklist of property legal checks, from title to OC lists what to match.
What mistakes are buyers making after the GBA change?
- Assuming a BBMP-era document is invalid. It isn't, just because of the name. Check that it matches.
- Matching old and new ward numbers. They were redrawn. Use the PID.
- Taking "e-Khata available" at face value. Ask if it's draft or final, and in whose name.
- Budgeting 2% for B-to-A conversion. It's 5% for new applications from 24 Aug 2026.
- Blaming GBA for higher registration costs. The 2% registration fee was a separate change.
What to do if...
...the seller's e-Khata is still a draft? Ask them to convert it to final on e-Aasthi 2.0 before registration, and tie your payment schedule to it.
...the khata, tax receipt and sale deed show different names or extents? Pause. e-Aasthi 2.0 has workflows for name and extent corrections; have your lawyer confirm what needs fixing first.
...it's a B-Khata property? Get the conversion fee and who pays it written into the agreement, and ask whether an application was filed before 24 Aug 2026.
...you can't tell which corporation the flat is in? Use the GIS viewer or the portal's ward tool with the property address.
GBA-era buyer checklist
- [ ] Corporation and ward confirmed on the GIS viewer
- [ ] e-Khata pulled on e-Aasthi 2.0: draft or final, owner name, extent
- [ ] PID checked on the property tax portal; tax paid up to date
- [ ] PID, survey number, address and owner match across khata, tax receipt and title deeds
- [ ] If B-Khata: conversion fee at 5% budgeted and assigned in the agreement
- [ ] Stamp duty and registration costed at 7.6% (or the first-sale rate)
Run the tax number on our property tax calculator. For the wider legal review, see Bengaluru property legal checks, from title to OC, and for the full purchase sequence, how to buy a flat in Bengaluru, step by step.
Method and dating
This is a change log built from the GBG Act text, GBA and property tax portal pages, and dated reports in The Hindu. Every row carries its source. Where two sources disagree (the GBA start date), we show both. We didn't use broker or listing sites as proof. Last checked 19 Oct 2026.
Frequently asked questions
Bengaluru Central, North, South, East and West, set up under the Greater Bengaluru Governance Act 2024 with the Greater Bengaluru Authority as the umbrella body. They replaced BBMP. The ward delimitation notified on 19 Nov 2025 created 369 wards across the five corporations.
Yes. e-Khata has been needed for registration since 30 Sep 2024, as the Revenue Minister announced then, and that hasn't changed under the GBA. The e-Khata system moved to e-Aasthi 2.0, launched on 22 Sep 2026, which links mutation with Kaveri registration.
5% of the guidance value for applications submitted from 24 Aug 2026, according to the GBA's B-to-A Khata page. Applications submitted on or before 23 Aug 2026 pay 2%, even if approved later. On an ₹80 lakh guidance value, that's ₹4 lakh against ₹1.6 lakh.
No. The stamp duty surcharge is still 2% of the duty in the Greater Bengaluru Area, now under s.170 of the GBG Act instead of the BBMP Act. The registration fee rose from 1% to 2% on 31 Aug 2025, but under a separate Revenue Department notification.
On the same portal, bbmptax.karnataka.gov.in, which now serves the five Bengaluru city corporations under the GBG Act 2024. Search by your application number or PID. For 2026–27, the portal says penalty starts on 29 Nov 2026 and second-half interest on 1 Dec 2026.
A document doesn't become invalid just because it was issued by BBMP. What matters is that the PID, survey number, address and owner match across the khata, tax receipts and title deeds. Have a property lawyer confirm validity for your specific documents.
Lawyer note: Khata, conversion, document validity and registration points are general information, not legal advice. Confirm with a property lawyer before you pay, sign or register.
Sources
Checked 19 Oct 2026.
- The Hindu, 369 wards notified for five Bengaluru corporations, 19 Nov 2025 (news): https://www.thehindu.com/news/national/karnataka/karnataka-govt-notifies-369-wards-delimitation-for-five-bengaluru-corporations/article70300300.ece
- Greater Bengaluru Governance Act 2024, s.170: https://dpal.karnataka.gov.in/uploads/media_to_upload1750663489.pdf
- BBMP Act 2020 (Act 53 of 2020), s.175: https://dpal.karnataka.gov.in/storage/pdf-files/acts%20alpha%20and%20dept%20wise%20acts/53%20of%202020%20(E).pdf
- GBA GIS viewer: https://bbmp.gov.in/gisviewer/index.html
- GBA B-Khata to A-Khata page (fee dates): https://bbmp.karnataka.gov.in/BtoAKhata
- Bengaluru City Corporations property tax portal: https://bbmptax.karnataka.gov.in/
- The Hindu, GBA to roll out e-Aasthi 2.0 from Sept 21, 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, 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, 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
- IGR Karnataka, Table of Registration Fees: https://igr.karnataka.gov.in/storage/pdf-files/RegistrationFee.pdf
