A khata vs B khata: what a new-flat buyer in Bangalore must know

2.10.1 What is the difference between A khata and B khata?

An A khata records a property that complies with planning and building rules, and a B khata records one that does not fully comply. A khata is the property record that the city corporation keeps in its property tax register. Section 2(34) of the Greater Bengaluru Governance Act, 2024 defines it that way. The GBA e-Aasthi portal says an A khata goes to a property with an approved building plan and an Occupancy Certificate (OC). The portal says such properties “are eligible for legal transactions, bank loans, and property registrations”. A B khata goes to a property that does not fully comply with planning or building approvals but meets set conditions. The portal gives two examples of these conditions: construction and an electricity connection before the notified cut-off date. It adds that a B khata “has restricted usage and does not confer full statutory compliance”. The e-khata guide explains the e-khata system itself. This guide compares the two khata types for a buyer of a new flat.

Point	A khata	B khata
Who gets it (GBA portal)	Properties with an approved building plan and an OC	Properties that do not fully comply with approvals, built and electrified before the cut-off
Legal effect	Eligible for legal transactions, bank loans and registrations (GBA portal)	Paying property tax “does not confer any right to regularize” the violation, or title (Act, Section 147(3))
Register	The property tax register	A “separate register” (Act, Section 147(3))
New issue today	Yes, with plan approval and OC	No. The GBA portal says B khata “cannot be issued” after 30 September 2024
Conversion to A khata	Not needed	Only for vacant plots and the plot portion of a plot with a building. Not for apartments
Bank loan	The GBA portal says eligible	The GBA portal does not say. Each bank decides

Sources: Greater Bengaluru Governance Act, 2024 and GBA e-Aasthi 2.0 portal, both checked 11 October 2026.

2.10.2 What does the Greater Bengaluru Governance Act, 2024 say about B khata?

The Act lets a city corporation collect property tax from an unauthorised building, but says this gives the building no legal status. Section 147(3) of the Greater Bengaluru Governance Act, 2024 covers buildings built against the building byelaws or in an unauthorised layout. It also covers buildings on revenue land, and buildings occupied without an Occupancy Certificate. The city corporation may levy and collect property tax from these buildings. The tax goes in a “separate register”. The first proviso says this tax “does not confer any right to regularize violation made, or title, ownership or legal status”. It adds that such buildings remain “liable for any action for violation of law”. The Act does not use the words “B khata”. Sachi’s reading: the B register on the GBA portal is this separate register. Section 148(6) adds that the khata for lawful and unlawful buildings “shall be distinct”. The State Government prescribes its format.

The second proviso to Section 147(3) sets the cut-off. No tax can be levied, and no registration done, for unauthorised buildings or vacant land “constructed or created after 30th September 2024”. The Act treats the date of a valid BESCOM electricity connection as the date of construction. For a vacant plot, the date of its registration is the date of creation. Sachi checked the Act as published by PRS, with Karnataka Acts 60 of 2025 and 1 of 2026 appended. Neither amending Act changes Section 147.

Section	What it says
2(34)	“Khata” means the record of an immovable property in the property tax register
147(3)	Tax may be collected from unauthorised buildings and kept in a separate register
147(3), first proviso	The tax gives no right to regularise, and no title, ownership or legal status
147(3), second proviso	No tax or registration for unauthorised buildings created after 30 September 2024. The BESCOM connection date is the construction date
148(6)	The khata for lawful and for unlawful buildings must be distinct

2.10.3 What does a B khata mean for a new-flat buyer?

For a new flat, a B khata means the building lacks an approved plan or an OC. The flat also cannot move to A khata later. The GBA Bulk New Khata service gives each flat an A khata only if the building has a building plan approval and an OC. Without them, each flat can get only a B khata, and only if the building was constructed before 30 September 2024. The portal checks this date through each flat’s BESCOM meter. So a flat in a building finished after that date, with no OC, gets no khata at all. A khata is needed for the sale deed. The GBA e-Aasthi FAQ says a registered sale is not possible without a Final e-khata. The B to A conversion scheme does not help flat owners. The GBA FAQ says it does not apply to “multi-storey flats or apartment units”. Read the OC guide to see why the OC decides this.

Section 4(2)(d) of the RERA Act, 2016 makes the builder file the sanctioned plan to register the project on K-RERA. The building plan approval guide explains how to check it. The risk is a building that deviates from the plan and does not get an OC. Then your flat has no route to an A khata. For a resale flat that already has a B khata, a sale is a mutation of the existing record. Sachi did not find a deed-date cut-off for a mutation in the GBA portal FAQ. The conversion rule for apartments still applies.

Your building	Khata the flat can get (GBA portal)
Approved plan and OC	A khata
No approved plan or no OC, built before 30 September 2024 (BESCOM meter date)	B khata only
No approved plan or no OC, built after 30 September 2024	No khata

2.10.4 Do banks give home loans on a B khata flat?

The GBA portal says A khata properties are eligible for bank loans, and it does not say the same for B khata properties. That is the only official statement on loans that Sachi found for this guide. The GBA FAQ on the B to A conversion scheme lists the benefits of converting. One benefit is that owners “gain easier access to approvals, loans, and property transactions”. This implies that loans are harder on a B khata, but the portal gives no rule. Sachi did not find a bank’s published rule on B khata property for this guide. So do not assume that a loan will come through. Before you pay a booking amount, ask your lender in writing whether it will lend on the flat and on what khata. Banks also approve projects before they lend on them. The home loan guide explains project approval by banks.

Question for your lender	Why it matters
Will you lend on this flat with its current khata?	The GBA portal says A khata properties are eligible for bank loans, and is silent on B khata
Is this project on your approved list?	Banks approve projects before they lend on flats in them
What khata must the flat have at the sale deed?	Your loan disburses against registered documents

2.10.5 How does B khata to A khata conversion work now?

The current scheme converts a B khata to an A khata only for vacant plots and the plot portion of a house plot. It does not cover flats. The GBA portal publishes a FAQ series on this “B Khata to A Khata conversion initiative”. The FAQ says the scheme does not apply to apartment units, unauthorised buildings, or buildings with setback violations. It also excludes buildings without approved plans. First, the property must have a Final e-khata in the B register. Then the owner applies online, on the city corporation portal, under “B to A Khata / Vacant Plot New A Khata Approval”. The login page adds a size limit. The plot area must be up to 2,000 square metres (21,527.82 square feet). After a field visit, the owner pays the fees online. A Single Site Approval is then issued, and the khata changes to A khata under the same ePID. The FAQ says processing takes about 30 to 45 days, in first-in, first-out order.

The GBA FAQ estimates that 7.5 to 8 lakh of about 25 lakh Bengaluru properties hold a B khata.

1. Get a Final e-khata for the B khata property.
2. Log in to the B to A Khata portal with your mobile number and OTP.
3. Enter the ePID, and check the mapped location.
4. Enter the road details: public or private road.
5. Upload a single site plan prepared by an architect or engineer.
6. Upload the Deputy Commissioner’s land conversion order, if you have one.
7. Wait for the field verification.
8. Pay the charges online.
9. Download the A khata under the same ePID.

Charge (GBA portal wording)	Basis
B to A conversion fee	5 percent of the guidance value, based on Sub-Registrar rates
Land conversion charges, if conversion is pending	Karnataka Land Revenue Act. The FAQ cites Section 96, and the login page cites Section 95
Statutory charges for Single Site Approval	Karnataka Town and Country Planning Act

Source: GBA e-Aasthi 2.0 portal FAQ and the B to A Khata login page, checked 11 October 2026. The e-khata helpline is 94806 83695.

Sachi reads K-RERA filings, including approved plans, for Bangalore projects. To check a project’s approvals and OC status before you book, Ask Sachi.