Property, tax & government compliance — Bengaluru

Reference

Glossary: property, BBMP and GST terms used in Bengaluru

Short definitions, written for owners and finance teams — not for lawyers.

Glossary: property, BBMP and GST terms used in Bengaluru

Property and BBMP terms

TermMeaning
KhataBBMP's account of a property for tax and identification: owner liable for tax, property number, dimensions, use. Not a title document. Comes as a Khata certificate (existence, owner) and a Khata extract (details).
A KhataKhata in the main register, for properties complying with bye-laws and approved layouts. Needed for plan sanction, most bank loans and a clean sale.
B KhataEntry in the "B register" for properties with irregularities (unapproved layout, no conversion, deviations). Taxed, but with restricted rights. Some are eligible for conversion to A Khata.
e-KhataThe digital Khata issued through BBMP's e-Aasthi system, with a property identifier. Now required for registration of property within BBMP limits.
e-AasthiBBMP's online property record and e-Khata platform, where owners search, verify and apply for their digital Khata.
EPIDThe e-Khata property identification number assigned on e-Aasthi, used in applications such as Khata conversion.
Khata transfer / mutationUpdating the Khata to the new owner after sale, gift, inheritance, partition or release. Different from registration of the deed.
Khata bifurcation / amalgamationSplitting one Khata into several (units of a building, divided sites, heirs) or merging adjacent properties into one.
Encumbrance Certificate (EC)Sub-registrar's certificate listing registered transactions (sales, mortgages, releases) on a property for a period. Obtained via Kaveri Online Services or the office.
RTC / PahaniRecord of Rights, Tenancy and Crops — the revenue record for agricultural land, showing ownership and cultivation.
DC conversionDeputy Commissioner's order converting agricultural land to non-agricultural use; required before layout approval, sanction and A Khata.
Guidance valueThe government's minimum value for a property, on which stamp duty and registration fees are computed.
Plan sanctionBBMP/BDA approval of a building plan under the bye-laws, required before construction.
Occupancy certificate (OC)Certificate after completion that the building conforms to the sanctioned plan and is fit for occupation.
SASSelf-Assessment Scheme for BBMP property tax: owners declare area and use and pay accordingly; under-declaration attracts penalty.
BDA / BMRDA / BIAPPABangalore Development Authority; Bangalore Metropolitan Region Development Authority; Bangalore International Airport Area Planning Authority — planning authorities for areas outside or overlapping BBMP.
Power of attorney (POA)Document authorising someone to act for the owner; for NRIs, executed abroad and adjudicated/registered in Karnataka.

GST terms

TermMeaning
GSTINThe 15-character GST registration number of a business in a state.
GSTR-1 / GSTR-3BReturn of outward supplies / summary return with tax payment, filed monthly or quarterly.
GSTR-2BAuto-drafted statement of input tax credit available for a period, based on suppliers' filings; ITC is effectively restricted to it.
GSTR-9 / 9CAnnual return / reconciliation statement with audited financials above the turnover limit.
ITCInput tax credit — GST paid on purchases, set off against GST on sales, subject to conditions.
QRMPQuarterly Return, Monthly Payment scheme for smaller taxpayers.
ASMT-10Notice of discrepancies found on scrutiny of returns; reply (ASMT-11) within the period stated.
DRC-01AIntimation of tax ascertained before a show-cause notice; pay or respond.
DRC-01 / SCNShow-cause notice under section 73 (non-fraud) or 74 (fraud/suppression) proposing a demand; reply (DRC-06) and hearing follow.
APL-01First appeal to the appellate authority against an order, within three months, with pre-deposit.
Pre-depositAdmitted tax plus a prescribed percentage of disputed tax, paid to file an appeal; balance recovery is stayed.
Reverse charge (RCM)Cases where the recipient, not the supplier, pays GST.
E-invoice / e-way billMandatory electronic invoicing above the turnover threshold; electronic document for movement of goods above the value limit.

Terms are explained for orientation; the law and BBMP/GST procedures change. For your case, ask us.

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