A-Khata vs B-Khata in Bengaluru: e-Khata, the Regularisation Drive and What Conversion Costs
An A-khata means the civic body records your Bengaluru property as fully legal: it can be mortgaged, sold cleanly and built on with a sanctioned plan. A B-khata means the property is on the tax roll but lacks full planning sanction, so most banks won't lend on it. Converting B to A now costs 5% of the guidance value, after a 2% window closed on 23 August 2026.
Key takeaways
- Both khatas are entries in the civic body's register. The A register holds fully legal properties; the B register holds properties taxed but not sanctioned.
- Since 1 October 2024, a sale in Bengaluru cannot be registered on Kaveri 2.0 without a verified e-khata from the e-Aasthi portal.
- The state approved regularisation of B-khata properties registered with the BBMP on or before 30 September 2024. No new B-khatas are to be issued for unauthorised construction after that date.
- The B-to-A conversion fee is 5% of the guidance value, plus a Rs 500 application fee. A 100-day drive cut it to 2% until 23 August 2026.
- Outside Bengaluru, the state ran a separate 2025 drive to put about 30 lakh unauthorised properties in urban local bodies on a B-khata, at double property tax for the first year.
What a khata is, and why there are two
Khata literally means register. In Bengaluru it is the civic body's record of a property's assessment and ownership: the owner's name, the site or flat dimensions, the location and the property identification number. It is not a title deed. Ownership still rests on the registered sale deed and the chain behind it. What the khata tells you is whether the city accepts the property as lawfully created and built.
The city kept two registers. The A register listed properties that met every rule: land converted for non-agricultural use, a layout approved by the planning authority, a building plan sanctioned, and taxes paid. The B register was opened to bring everything else into the tax net, such as sites in unapproved layouts, buildings that deviated from plan, or flats without an occupancy certificate. Being in the B register never made a property legal. It only meant the city was collecting tax on it.
Who runs the register now
The Bruhat Bengaluru Mahanagara Palike (BBMP) has been succeeded by the Greater Bengaluru Authority (GBA), with new city corporations such as Bengaluru South and Bengaluru West handling local administration. Khata records and the conversion scheme now sit with the GBA, though most documents in circulation still say BBMP. For the wider market picture, see our Bengaluru real estate market study.
A-khata and B-khata side by side
| Question | A-khata | B-khata |
|---|---|---|
| Legal status | Fully compliant with land-use, layout and building rules | Taxed, but with planning violations or no occupancy certificate |
| Home loan | Banks lend normally | Banks typically refuse |
| Building plan or renovation permit | Can be sanctioned | Generally refused |
| Trade licence, utility connections | Can be applied for | Difficult or refused |
| Resale | Clean, with a wide buyer pool | Mostly cash buyers, at a discount |
| Property tax | Basic rate | Paid, often with penalties added |
| Upgrade route | Not needed | Clear dues, pay 5% of guidance value, apply to the GBA |
The loan row is the one that bites. A B-khata flat can only be bought with cash, and it can only be sold to someone who also has cash. That thins the buyer pool and depresses the price, whatever the flat is worth on paper.
What e-khata changed from October 2024
Until 2024, khata records sat in manual registers across the city's 64 assistant revenue offices, which made forgery and duplication easy. In October 2024 the BBMP launched the e-Aasthi platform and published draft e-khatas for about 21 lakh of the roughly 22 lakh properties it had mapped. From 1 October 2024, the Kaveri 2.0 registration system was linked to it, so a sub-registrar in Bengaluru will not register a sale deed without a verified e-khata number. Developer guides report the mandate widening from 1 July 2025 to building plan approvals, plinth certificates and occupancy certificates.
E-khata is not a third category. It is the digital form of the register, and it carries the A or B status with it. A B-khata property gets a B e-khata.
How to get your e-khata
- Go to the e-Aasthi portal and find the draft e-khata for your property.
- Upload the sale or title deed, the latest property tax receipt, an ID proof, a photo of the property and your existing khata certificate, extract or endorsement.
- Submit for verification by the revenue office and track the status on the portal.
- Download the final e-khata once approved. One guide lists a Rs 125 e-khata processing fee and a Rs 45 service charge.
If you are selling, apply well before you sign an agreement. The registration date is when a missing or wrong e-khata will stop the deal, and by then the buyer's loan sanction may be running out.
The B-khata regularisation drive
The Karnataka Cabinet has approved regularisation of B-khata properties in Bengaluru that were registered with the BBMP on or before 30 September 2024. Deputy Chief Minister D K Shivakumar announced the decision, and the government has said no new B-khatas will be issued for unauthorised construction after that cut-off.
The conversion scheme that followed sets these conditions:
- The B-khata must have been in the BBMP system on or before 30 September 2024.
- All property tax dues must be cleared before you apply.
- Property on land earmarked for roads, parks or public infrastructure is excluded.
- The fee is 5% of the guidance value, with a non-refundable Rs 500 application fee. Copies cost Rs 25 per A-khata certificate and Rs 100 per khata extract.
Take-up was slow, so the government cut the fee to 2% for a 100-day special drive. Sources give the start as 15 or 16 May 2026; all agree it ended on 23 August 2026, and the fee went back to 5% from 24 August.
Outside Bengaluru: the 2025 B-khata drive
The rest of Karnataka had the opposite problem. Of about 55 lakh properties in urban local bodies, only around 20 lakh had proper khatas; the rest were outside the tax net altogether. Following a Supreme Court direction, the state launched a drive from 10 February 2025 to issue B-khatas to about 30 lakh unauthorised residential buildings and plots, excluding BBMP limits. Owners pay double property tax for the first year and the normal rate after. The three-month window was extended by another three months when more than 20 lakh properties were still waiting. Chief Minister Siddaramaiah tied the drive to a promise of no more illegal layouts, and Deccan Herald has since reported Cabinet approval for B-to-A conversion across the state.
Worked example: what conversion costs
Take a 1,200 sq ft flat in a B-khata building with a guidance value of Rs 80 lakh, all tax paid, not on reserved land.
| Item | During the 2% drive | From 24 August 2026 |
|---|---|---|
| Conversion fee | Rs 1,60,000 (2% of Rs 80 lakh) | Rs 4,00,000 (5% of Rs 80 lakh) |
| Application fee | Rs 500 | Rs 500 |
| One A-khata certificate, one extract | Rs 125 | Rs 125 |
| Total | Rs 1,60,625 | Rs 4,00,625 |
Missing the window cost this owner Rs 2,40,000. If you are buying a B-khata flat today, that Rs 4 lakh belongs in your offer: the seller either converts before registration or the price comes down by at least that much, plus a margin for the time and uncertainty. The fee is on guidance value, not your price, so check the guidance value before you negotiate. Our note on stamp duty and registration charges covers the other costs that key off the same figure.
When a B-khata property is the wrong buy
- You need a loan. If the purchase depends on a home loan, a B-khata flat fails at the bank. Convert first or walk away.
- It came onto the register after 30 September 2024. It falls outside the regularisation cut-off, so there is no conversion route to price in.
- It sits on reserved land. Sites on land earmarked for roads or parks are excluded from conversion.
- You plan to rebuild or add a floor. A B-khata property generally cannot get a building plan sanctioned.
- The A-khata itself looks wrong. Deccan Herald reported 54,000 properties with illegal A-khatas facing action, so an A-khata is not a substitute for checking the layout approval, land conversion order and occupancy certificate. Our property title and legal check guide lists what to ask for.
Many B-khata sites trace back to revenue layouts sold without approval, the same pattern we cover in unapproved colony plots elsewhere in India.
Frequently asked questions
Is a B-khata property illegal?
It is not recognised as fully legal. A B-khata shows the city is collecting tax, but the property has a planning defect such as an unapproved layout, no conversion order or no occupancy certificate. You can own and occupy it, but banks usually won't lend on it and you cannot get a building plan sanctioned until it is converted to A-khata.
Can I register a sale in Bengaluru without an e-khata?
No. Since 1 October 2024 the Kaveri 2.0 registration system has been linked to the e-Aasthi e-khata database, and sub-registrars in the city will not register a sale deed without a verified e-khata number. Apply on e-Aasthi with the title deed, tax receipt, ID proof and a property photo before you fix a registration date.
How much does B-khata to A-khata conversion cost now?
Five per cent of the property's guidance value, plus a Rs 500 application fee and small charges for certificate copies. On a guidance value of Rs 80 lakh that is Rs 4 lakh in conversion fee. The reduced 2% rate applied only during the 100-day drive that ended on 23 August 2026.
Which B-khata properties can be converted?
Those recorded in the BBMP system on or before 30 September 2024, with all property tax paid, and not standing on land reserved for roads, parks or public infrastructure. Properties that entered the register after the cut-off, or sit on reserved land, have no conversion route under the scheme and should be priced accordingly.
Does an e-khata change a B-khata into an A-khata?
No. The e-khata is the digitised version of the same register and carries the property's existing status. A B-khata property receives a B e-khata. The only way to A status is the conversion scheme: clearing dues, paying the fee on guidance value and having the GBA approve the application.
If you're weighing a Bengaluru resale and the khata status is unclear, share the documents with us and we'll help you work out what the conversion would cost before you make an offer.
