# Glossary: property, BBMP and GST terms used in Bengaluru

> Plain-language definitions of the terms Bengaluru property owners and businesses meet: Khata, A Khata, B Khata, e-Khata, e-Aasthi, EPID, Encumbrance Certificate, RTC/Pahani, mutation, bifurcation, DC conversion, guidance value, occupancy certificate, GSTIN, GSTR-2B, ITC, ASMT-10, DRC-01A, sections 73 and 74, APL-01.

Source: https://www.marvelconsultants.co.in/glossary/  ·  Organisation: Marvel Consultants, Bengaluru  ·  Phone: +91 91875 98642  ·  WhatsApp: https://wa.me/919187598642  ·  Last reviewed: 2026-08-29

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

## Property and BBMP terms

| Term | Meaning |
| --- | --- |
| **Khata** | BBMP'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 Khata** | Khata 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 Khata** | Entry 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-Khata** | The digital Khata issued through BBMP's e-Aasthi system, with a property identifier. Now required for registration of property within BBMP limits. |
| **e-Aasthi** | BBMP's online property record and e-Khata platform, where owners search, verify and apply for their digital Khata. |
| **EPID** | The e-Khata property identification number assigned on e-Aasthi, used in applications such as Khata conversion. |
| **Khata transfer / mutation** | Updating the Khata to the new owner after sale, gift, inheritance, partition or release. Different from registration of the deed. |
| **Khata bifurcation / amalgamation** | Splitting 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 / Pahani** | Record of Rights, Tenancy and Crops — the revenue record for agricultural land, showing ownership and cultivation. |
| **DC conversion** | Deputy Commissioner's order converting agricultural land to non-agricultural use; required before layout approval, sanction and A Khata. |
| **Guidance value** | The government's minimum value for a property, on which stamp duty and registration fees are computed. |
| **Plan sanction** | BBMP/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. |
| **SAS** | Self-Assessment Scheme for BBMP property tax: owners declare area and use and pay accordingly; under-declaration attracts penalty. |
| **BDA / BMRDA / BIAPPA** | Bangalore 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

| Term | Meaning |
| --- | --- |
| **GSTIN** | The 15-character GST registration number of a business in a state. |
| **GSTR-1 / GSTR-3B** | Return of outward supplies / summary return with tax payment, filed monthly or quarterly. |
| **GSTR-2B** | Auto-drafted statement of input tax credit available for a period, based on suppliers' filings; ITC is effectively restricted to it. |
| **GSTR-9 / 9C** | Annual return / reconciliation statement with audited financials above the turnover limit. |
| **ITC** | Input tax credit — GST paid on purchases, set off against GST on sales, subject to conditions. |
| **QRMP** | Quarterly Return, Monthly Payment scheme for smaller taxpayers. |
| **ASMT-10** | Notice of discrepancies found on scrutiny of returns; reply (ASMT-11) within the period stated. |
| **DRC-01A** | Intimation of tax ascertained before a show-cause notice; pay or respond. |
| **DRC-01 / SCN** | Show-cause notice under section 73 (non-fraud) or 74 (fraud/suppression) proposing a demand; reply (DRC-06) and hearing follow. |
| **APL-01** | First appeal to the appellate authority against an order, within three months, with pre-deposit. |
| **Pre-deposit** | Admitted 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 bill** | Mandatory 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](https://www.marvelconsultants.co.in/contact/).

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Contact: Sanjay +91 91875 98642 · Kiran +91 96635 38037 · info@marvelconsultants.co.in · 17/3, Community Hall Road, Ashokapuram, Yeshwanthpur Industrial Suburb, Bengaluru 560022
Disclaimer: Marvel Consultants is a private firm, not a government body. Approvals rest with the authorities; government fees are separate from professional fees.