GBA A-Khata vs B-Khata Rules 2026: Five-Corporation Reality

The Greater Bengaluru Authority (GBA) framework has fundamentally restructured Bengaluru's property paperwork landscape. Operational from September 2, 2025, GBA replaced BBMP and split the city into five new corporations (Central, East, West, South, North) with 369 wards total and a 30-month mayor tenure structure. The September 30, 2024 cutoff for B-Khata eligibility is now the most consequential paperwork variable affecting buyers, sellers, and existing owners. Properties constructed without proper approvals after the cutoff are no longer eligible for B-Khata regularisation under the standard GBA pathway, materially affecting their resale liquidity, home-loan eligibility, and long-term holding value. With approximately Rs 1,800 to 2,000 crore in BBMP contractor liabilities being redistributed and Rs 437 crore in unpaid tax dues being reconciled across the five corporations, the structural transition is still in active phase as of May 2026.

What is GBA and why does it replace BBMP?

GBA is the new metropolitan governance framework for Bengaluru, notified on July 19, 2025 and operational from September 2, 2025. The structural intent: replace the single Bengaluru Bruhat Mahanagara Palike (BBMP) with a tiered framework comprising the GBA at the top and five constituent municipal corporations below — Central Bengaluru, East Bengaluru, West Bengaluru, South Bengaluru, and North Bengaluru.

The five corporations together cover 369 wards. Each corporation has its own elected mayor with a 30-month tenure and decision-making authority on local matters. Ward committees under GBA include 7 nominated members and 7 lottery-selected residents (out of 14 total), with rotation typical every 12 to 18 months.

The September 30, 2024 cutoff: why it's the single most consequential rule

The September 30, 2024 cutoff for B-Khata regularisation is the structural rule that has reset Bengaluru's property paperwork. Properties constructed without proper approvals (BBMP building plan approval, layout approval, etc) on or before September 30, 2024 retain eligibility for B-Khata regularisation under the existing pathway. Properties constructed without approvals after September 30, 2024 are no longer eligible.

The practical implication runs in three directions. First, post-cutoff B-Khata properties face structural resale friction — buyers know the property cannot be regularised, which materially compresses the buyer pool and pricing. Second, home loan financing is meaningfully tighter on B-Khata properties post-cutoff. Third, the cutoff effectively closes the historical pathway where unregistered constructions could be regularised retrospectively after a few years — a practice that had been a routine workaround in Bengaluru's pre-GBA paperwork environment.

A-Khata vs B-Khata: the practical difference in 2026

A-Khata is the standard property record issued for properties with full regulatory approvals (BBMP-now-GBA building plan approval, occupancy certificate, sub-registrar registration, current tax payment status). A-Khata properties are freely tradable, fully financeable by all major banks, and have unrestricted resale liquidity.

B-Khata is the partial record issued for properties that were constructed without all the regulatory approvals but are eligible for regularisation under the standard pathway. B-Khata properties have restricted financeability — most major banks (HDFC, ICICI, SBI, Axis) decline B-Khata home loans or offer them at materially higher interest rates and lower loan-to-value ratios. Cooperative banks and some non-banking financial companies offer B-Khata financing at higher rates. The resale market for B-Khata is meaningfully smaller than for A-Khata.

Post the September 30, 2024 cutoff, B-Khata divides further into two sub-categories. Pre-cutoff B-Khata remains regularisable under the existing pathway (subject to documentation completeness and corporation processing). Post-cutoff B-Khata is structurally non-regularisable under the standard pathway and faces materially deeper resale and financing friction.

The five corporations: how to find which one your property falls under

The GBA digital portal (e-Aasthi at landrecords.karnataka.gov.in/eaasthi) shows the corporation jurisdiction for any property. The portal accepts search by SAS Property Tax ID, PID, or address. Once located, the property record displays the corresponding corporation (Central, East, West, South, or North) along with the ward number and tax compliance status.

The five corporations roughly map to compass-direction zones of the city. Central covers the historical core (Cubbon Park, Vidhana Soudha area, MG Road, parts of Indiranagar). East covers the KR Puram, Whitefield, Mahadevapura zones. West covers Rajajinagar, Magadi Road, parts of Yeshwanthpur. South covers Jayanagar, JP Nagar, Bannerghatta Road, parts of Koramangala. North covers Yelahanka, Hebbal, the airport corridor.

How GBA affects home loan financing

For A-Khata properties, GBA does not change financing dynamics — standard home loan processing applies with all major banks. The single change is the sub-registrar's office associated with the property's corporation, but the loan documentation flow is unchanged.

For B-Khata properties, financing remains structurally constrained. Pre-cutoff B-Khata buyers can pursue regularisation in parallel with home loan application, with the bank typically requiring evidence of active regularisation process before disbursement. Post-cutoff B-Khata buyers face the steepest financing constraints, with most banks declining or offering only at premium rates.

The 2026 buyer's practical implication: confirm A-Khata or pre-cutoff regularisable B-Khata status before any home loan application. Post-cutoff B-Khata properties should be either converted to A-Khata before purchase (via the original developer) or avoided entirely.

Property tax under GBA: continuity and transition

BBMP property tax receipts remain valid for the period they were issued. Going forward from FY26-27 onwards, tax payments transition to the corresponding GBA corporation portal. Existing receipts continue to serve as proof of tax compliance for past years.

The 5% early-payment rebate for FY 2025-26 property tax (deadline May 31, 2026 per BBMP and GBA notifications) remains in force. The transition to corporation-specific tax payment for FY 2026-27 onwards is being phased through 2026, with most property owners likely to pay through the GBA digital portal rather than the legacy BBMP portal by mid-2026.

Ward committees and renovation approvals

Under the new GBA framework, ward-level committees comprising 14 members (7 nominated, 7 lottery-selected residents) take on certain decision-making roles that previously sat at BBMP central. Renovation and minor construction approvals — internal modifications, minor extensions, certain external changes — now flow through the ward committee for first-tier review before central approval where applicable.

For property owners planning renovations, the practical implication is an additional layer of approval at the ward level. This can either streamline approvals (where the ward committee has discretionary authority) or add delay (where multiple sign-offs are required). The transition is still in active phase as of May 2026; specific renovation approval flows may evolve over the next 12 to 18 months.

Converting B-Khata to A-Khata in 2026

For pre-cutoff B-Khata properties (constructed before September 30, 2024 without full approvals), the regularisation pathway runs through the relevant GBA corporation office. Documentation typically includes title deed, building plan approval (if any was issued), tax payment history, and the regularisation fee. Process time is typically 6 to 18 months depending on documentation completeness and corporation throughput.

The corporation offices are still bedding into the new GBA framework as of May 2026, which has caused some processing delays in early 2026. Buyers committing to a B-Khata property today with an active regularisation in progress should factor in 12 to 24 months for completion rather than the standard 6 to 12 month estimate.

For post-cutoff B-Khata properties, no standard regularisation pathway is available. Owners would need to either retroactively obtain the missing approvals (typically not possible without demolition and reconstruction in compliance with current building plan rules) or accept the structural constraints on resale and financing.

The 2026 buyer's paperwork checklist

Six paperwork verification items every Bengaluru buyer should run in 2026.

Item 1: A-Khata or B-Khata. Confirm the property's classification via the e-Aasthi portal. A-Khata is the cleanest entry; pre-cutoff B-Khata is workable with regularisation in progress; post-cutoff B-Khata should be avoided or converted before purchase.

Item 2: e-Khata download. Download the QR-code-verified e-Khata via SAS ID search. The April 25, 2026 e-Khata via SAS ID rollout has made this a 5-minute step.

Item 3: Corporation jurisdiction. Verify which of the five corporations the property falls under. This affects future tax payments, renovation approvals, and ward committee structure.

Item 4: Tax compliance. Verify tax payment status is current. Property tax dues materially affect transferability.

Item 5: Building plan approval. Verify the project's BBMP-now-GBA building plan approval matches the actual constructed property. Deviations are common in older properties and create regularisation friction.

Item 6: Title chain. Verify the parent title chain reconciles cleanly to the registered owner. Gaps in the chain or unclear transitions are red flags.

The Tier 1 builder structural advantage

For buyers wanting to avoid the GBA paperwork uncertainty, Tier 1 builder projects with full pre-GBA approvals and clean A-Khata pathways are the lowest-friction option. Three Prestige references illustrate the corridor and corporation spread:

Prestige Garden Breez at Phase 7 of The Prestige City sits in East Bengaluru corporation jurisdiction with full A-Khata pathway from project inception. Prestige Hennur Kothanur sits in East Bengaluru corporation with established BBMP-era approvals carrying through to GBA. Prestige Devanahalli sits in North Bengaluru corporation jurisdiction at the airport corridor.

The honest read

GBA is operational and the September 30, 2024 cutoff has materially restructured Bengaluru's property paperwork. A-Khata buyers are largely unaffected. Pre-cutoff B-Khata buyers can still regularise but with longer timelines than pre-GBA. Post-cutoff B-Khata is structurally a hard avoid for 2026 buyers given resale and financing constraints.

The transition is still in active phase. Corporation offices are bedding in, the digital portal is being optimised, and renovation approval flows are stabilising. Buyers running 2026 due diligence should expect some friction in the corporation-level processing but should treat the GBA framework as the working baseline rather than a temporary state.

Related reading on PropNewz

GBA e-Khata via SAS ID covers the digital paperwork rollout from April 25, 2026. Karnataka Guidance Value Hike covers the financial-cost shift complementing GBA paperwork. K-RERA Verification 2026 covers the project-level due diligence layered on top of property-level paperwork.

Looking to buy, invest, or get advisory support in Bengaluru?

The PropNewz team helps homebuyers, investors, and NRIs navigate Bengaluru property paperwork and purchase decisions across all five GBA corporations. We offer independent advisory on A-Khata vs B-Khata verification, corporation jurisdiction mapping, regularisation pathways, e-Khata download, and end-to-end transaction support.

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By PropNewz Team