Property Buying and Registration Process in India — State-Wise Guide (2026)
By ResiBuy Research Team · Updated 2026-07-22
Buying a property in India involves verifying title and approvals, signing the agreement, arranging finance, paying applicable taxes and stamp duty, executing and registering the sale deed, taking lawful possession, and updating municipal, revenue, society and utility records. Stamp duty, registration procedures and post-registration transfers vary by state — there is no single all-India rate or process. This guide sets out each stage, the state-by-state differences, and the checks that belong at each step.
Research cut-off: 22 July 2026. Legal and tax disclaimer: this guide provides general information. Title, stamp duty, registration, taxation, land-use restrictions and authority-transfer requirements depend on the specific property, transaction date and jurisdiction. It does not replace advice from a qualified property lawyer, chartered accountant or the relevant government authority.
Paying for a property does not make you the owner
Paying a booking amount, receiving an allotment letter or signing a builder-buyer agreement does not by itself make you the legal owner.
Under Section 54 of the Transfer of Property Act, 1882, a contract for sale does not by itself create an interest or charge in the property. Ownership is ordinarily transferred through an executed and registered sale deed or conveyance deed. Documents that are compulsorily registrable cannot ordinarily affect the property or be used as evidence of the transaction if they remain unregistered, subject to limited statutory exceptions.
Each stage serves a different purpose:
| Stage | What it means |
|---|---|
| Booking | You express intention to purchase and pay an initial amount on stated terms |
| Agreement for sale | Records price, payment schedule, specifications, possession commitments, defaults and the future obligation to transfer |
| Stamp-duty payment | State tax applicable to the instrument and transaction |
| Sale / conveyance deed | The document through which the seller formally transfers the property |
| Registration | The deed is presented to the jurisdictional authority and entered in the public register |
| Possession | Physical control of the apartment, house or land is handed over |
| Mutation | Revenue or municipal records are updated — not a substitute for a registered title deed |
| Society & utility transfer | Membership, property tax, electricity, water and other records change into your name |
Two distinctions people routinely miss: a registered deed does not prove a building is legally fit for occupation, and occupying a property does not cure a defective title or an unregistered transfer.
Is the process the same across India?
No. Central laws set the framework; states administer most of what you actually pay and do.
| Component | Common framework | State-specific element | Authority |
|---|---|---|---|
| Transfer of ownership | Transfer of Property Act; Registration Act | Deed formats, adjudication, presentation | State Registration Dept |
| Project regulation | RERA, 2016 | State rules, forms, portals, orders | State RERA |
| Stamp duty | State law applies to the instrument | Rate, surcharge, cess, concessions | State Stamps Dept |
| Registration | Compulsory-registration framework | Fee, appointment, biometrics, online workflow | Sub-Registrar / IGR |
| Government valuation | Property cannot be valued at any declared amount | Circle rate, ready reckoner, guidance value, Jantri | State Revenue / Registration |
| Building approvals | Planning laws, building standards | Sanctioning body, development plan | Municipality, DTCP, authority |
| Land records | Revenue record supports verification | Jamabandi, khata, patta, property card, RTC | State Revenue Dept |
| Mutation | Post-transfer record update | Application, fee, authority | Municipality / Revenue |
| NRI acquisition | FEMA and RBI framework | Physical registration and POA requirements | RBI + state authority |
| Agricultural land | No single rule for all residents | Eligibility and conversion vary significantly | State Revenue Dept |
A women-buyer concession in one state cannot be assumed in another. Joint ownership may be treated differently depending on each owner's gender, share, location and the instrument's wording. There is no general central stamp-duty concession for senior citizens, and affordable-housing classification may affect GST without creating any state stamp-duty exemption.
The complete buying process, step by step
Step 1 — Define the requirement
Decide your total budget including taxes and non-refundable charges, loan eligibility and comfortable EMI, property type, ready versus under-construction, purpose, commute, recurring costs and expected holding period.
Do not treat the advertised basic price as the acquisition cost. Parking, floor and view premiums, maintenance deposits, authority charges, legal fees and interiors materially increase the cash requirement.
Step 2 — Verify the seller and ownership
Identify the current legal owner and examine how they acquired the property. Depending on the case, review: the registered sale or conveyance deed; mother deed and earlier title documents; gift, partition or release deeds; probate, succession certificate, will and legal-heir documents; registered development agreement; valid power of attorney; encumbrance certificate or registration search; mutation, property card, khata, patta or revenue record; latest property-tax receipts; society share certificate and maintenance statement; loan closure and mortgage release; court, tribunal and RERA proceedings; land-acquisition or road-widening notifications; and government lease, allotment or transfer conditions.
A name in a tax receipt or revenue record does not establish clean, marketable title. A lawyer should reconcile the registered title chain, land description, survey numbers, boundaries, ownership shares, encumbrances and possession. Where the seller inherited, confirm every person with an enforceable interest has been identified. See our legal documents guide for what each document proves.
Step 3 — Verify the project and developer
Search the state RERA portal using the exact project name and registration number. Verify registration validity, promoter's legal entity, land-title disclosure, sanctioned layout and building plans, commencement approval, declared completion date, quarterly construction updates, promoter and project litigation, any lender charge on the project, carpet area, approved phases and towers, draft agreement, past delays or lapsed registrations, and completion/occupancy documents for finished phases.
Two RERA protections worth knowing: a promoter cannot accept more than 10% of the cost without a written, registered agreement for sale; and 70% of amounts realised from allottees must be kept in a separate scheduled-bank account for land and construction costs, with withdrawals linked to certified completion.
RERA registration is a disclosure and monitoring mechanism — not a government guarantee that title is perfect, the project will not be delayed, or the location is free of environmental and infrastructure risk. Our RERA verification guide covers how to read the portals.
Step 4 — Location and external due diligence
Title verification reveals nothing about habitability, access, resale demand or future appreciation. Review the surroundings for: historical flooding and waterlogging; lakes, ponds, wetlands, drains and nullahs; high-tension lines and substations; landfills and waste-processing sites; sewage-treatment plants and open drains; cremation or burial grounds; industrial and air-pollution sources; a legally available approach road; master-plan reservations; proposed road widening or acquisition; metro, highway and flyover proposals; airport funnel and height restrictions; forest, coastal or wetland restrictions; construction and traffic noise; water source and seasonal availability; electricity reliability; emergency and fire access; and incompatible neighbouring land uses.
Separate announced infrastructure into approved, funded, tendered, under construction, and merely proposed. A broker saying a metro station is "coming soon" is not an official alignment, sanction or construction contract. See how to check future development, flood risk and HT lines.
Step 5 — Pay the booking amount carefully
Before transferring money, obtain and read the booking application, unit details (number, tower, floor, area, parking), price sheet, payment schedule, cancellation and refund terms, forfeiture clause, escalation clause, preferential-location charges, maintenance and corpus deposits, club and amenity charges, GST treatment, brokerage terms, and the timeline for signing the agreement.
Record every representation in writing. Oral promises about discounts, free parking, guaranteed rent, possession, view, road access or future infrastructure are difficult to enforce if they are not in the signed documents.
Step 6 — Sign the agreement for sale
The agreement records the future transfer and each party's obligations. It is not the sale deed. Review: total consideration and tax treatment; carpet area and permitted variation; construction specifications; payment-linked milestones; interest on buyer default; compensation for promoter delay; contractual possession date and grace period; cancellation and refund mechanism; force-majeure definition; common-area and parking rights; defect-liability obligations; society formation; conveyance of land and common areas; and dispute resolution.
Under RERA, structural defects and specified workmanship or service defects reported within five years of possession must be rectified free of charge within 30 days; failure may entitle the allottee to compensation.
Step 7 — Arrange the home loan
The lender will conduct legal-document review, technical inspection and valuation, income and credit assessment, sanction, loan-to-value assessment, milestone-linked disbursement and creation of mortgage. Under-construction purchases may involve a tripartite agreement between buyer, developer and lender, with pre-EMI interest before full EMI begins.
A bank's legal clearance protects the lender's credit exposure. It is not a warranty to you and does not replace independent due diligence.
Step 8 — Calculate stamp duty and registration charges
The final amount may include stamp duty, registration fee, municipal duty, cess or surcharge, scanning and handling charges, mortgage or memorandum charges, authority-transfer charge and adjudication fee.
The government valuation benchmark has different names by state:
| State / region | Terminology |
|---|---|
| Delhi and several northern states | Circle rate |
| Maharashtra | Ready Reckoner / Annual Statement of Rates |
| Karnataka | Guidance value |
| Tamil Nadu | Guideline value |
| Gujarat | Jantri value |
| Telangana, West Bengal | Market value / assessed market value |
Duty is commonly computed on the higher of the declared consideration and the government-assessed value — but the precise formula, exemptions and instrument classification must be checked on the relevant state portal. Do not rely on a single "India stamp-duty rate". None exists.
Step 9 — Deduct and deposit property TDS
⚠️ This changed on 1 April 2026 — most online guidance is now out of date.
Resident seller. For payments or credits made from 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 apply. Where consideration or stamp-duty value is ₹50 lakh or more, the buyer generally deducts TDS at 1% of the higher of the two. The threshold applies to the aggregate transaction, including where there are multiple buyers or sellers. The challan-cum-statement is now Form 141, and the TDS certificate is Form 132.
For qualifying payments made up to 31 March 2026, the earlier Section 194-IA procedure under the Income-tax Act, 1961 used Form 26QB and Form 16B. Determine the applicable form from the date the amount was paid or credited — do not copy an older checklist.
NRI seller. The simplified resident-seller mechanism must not be applied to an NRI seller. Non-resident withholding depends on the seller's tax status, capital-gain position, transaction date and any lower-deduction certificate. No verified public information supports a single universal 2026 TDS percentage for every NRI property sale — a chartered accountant should determine the withholding before any amount is released.
Step 10 — Execute and register the sale deed
- Reconcile the final deed with the agreement, title documents and payment ledger
- Confirm the correct Sub-Registrar jurisdiction
- Calculate and pay stamp duty and registration charges
- Complete online data entry and appointment booking where available
- Arrange original title documents, identity proofs and payment evidence
- Ensure buyer, seller and required witnesses attend, unless a legally valid POA is accepted
- Complete photographs, signatures, identity verification and biometrics as the state requires
- Present and admit execution of the deed
- Obtain the registration receipt and document number
- Download or collect the scanned or digitally signed registered document
The property description in the deed must match the approved plan, title documents and government records. Survey number, municipal number, extent, undivided land share, boundaries, parking and common rights should not be left ambiguous.
Step 11 — Take legal and physical possession
Before accepting possession, obtain and inspect: possession letter; completion certificate where applicable; occupancy certificate; fire and lift approvals; snag report; meter readings; parking identification; keys and access devices; maintenance account and pending-dues statement; common-area condition; defect list; and insurance and safety records.
GST and lawful occupation both depend on completion certification or first occupation. Under the GST framework, construction intended for sale is taxable unless the entire consideration is received after the completion certificate or first occupation, whichever is earlier. Sale of a completed building as such is generally outside GST. For applicable post-April-2019 residential projects, effective rates are generally 1% for qualifying affordable apartments and 5% for other residential apartments, without input-tax credit — eligibility must be tested against the official definition and project facts.
Step 12 — Complete post-registration transfers
Mutation or revenue-record update; property-tax name change; society or association membership; share-certificate endorsement; electricity, water, sewer and piped-gas transfers; khata, patta or property-card update; authority-record update; home-insurance update; and permanent preservation of the registered deed and payment records.
Mutation matters administratively but is not a replacement for the registered deed or a complete title investigation.
New, ready and resale property compared
| Check | Under construction | Ready developer property | Resale |
|---|---|---|---|
| Seller verification | Promoter entity and landowner structure | Promoter and completed title | Individual owner and full title chain |
| RERA | Central to verification | Verify registration and completion disclosures | Usually N/A to an isolated resale; original project records still relevant |
| GST | Generally applicable to taxable under-construction supply | Usually not, where consideration follows completion/first occupation | Generally not applicable |
| Property TDS | May apply when threshold met | May apply when threshold met | May apply; NRI seller requires special caution |
| Occupancy certificate | Not available at booking | Must be verified before occupation | Verify original OC and later alterations |
| Dues | Check developer demand | Obtain no-dues statement | Society and utility no-dues certificates |
| Existing loan | Check project lender and unit release | Obtain unit release if mortgaged | Lender closure and release of originals |
| Original documents | Promoter and land records | Approvals plus conveyance documents | Registered deed and prior chain are critical |
| Registration | Agreement, later conveyance | Sale / conveyance deed | Sale deed |
Apartment versus plot
Apartment: land title and promoter's development rights, approved building plan, RERA disclosures, carpet area, undivided share in land, completion and occupancy certificates, fire and lift permissions, society status, common-area and parking rights.
Builder floor or villa: underlying plot title, sanctioned configuration, floor-wise ownership, common access, parking, roof and terrace rights, utility sharing, and whether separate transfer of each unit is legally recognised.
Residential plot: survey and subdivision records, approved layout, land-use zoning, conversion from agricultural use, approach road, demarcation and physical boundaries, development-authority approval, encumbrances and acquisition notifications.
Authority-allotted plot: leasehold versus freehold status, construction deadline, transfer restrictions, unearned increase, mortgage permission, transfer memorandum, authority dues, conversion requirements.
Leasehold property gives you the remaining leasehold interest, not unrestricted ownership — consent, transfer charges, ground rent or freehold conversion may apply. Freehold removes lease-period restrictions but not the need to verify title, approvals, mortgages, litigation and access.
Agricultural and converted land: eligibility and conversion rules differ materially between states. Do not rely on descriptions like "farm plot" or "future residential zone" — confirm the current revenue classification, purchaser eligibility, conversion order, planning approval and permissible use.
State-wise registration process
Official information as at 22 July 2026. Rerun the portal calculator immediately before payment — government values, exemptions, surcharges and local classifications change.
Maharashtra (MMR and Pune)
Uses the IGR Maharashtra portal and the Annual Statement of Rates ("Ready Reckoner").
| Item | Position |
|---|---|
| Government valuation | Check the 2026–27 Annual Statement of Rates for the exact zone, property type and use |
| Stamp duty | Depends on location, instrument, ownership and local cess/surcharge — no verified single statewide rate |
| Registration fee | Use the official fee table and calculation workflow |
| Women-buyer relief | A remission order dated 31 March 2021 provides qualifying relief, subject to conditions including specified resale restrictions |
| Payment | Stamp duty payable through the authorised electronic workflow before presentation |
Check women-buyer relief against the exact ownership structure and the current order rather than assuming it because one co-owner is female. For apartments, verify society records, share certificate, dues and whether conveyance of land and building is complete — where a society has not received conveyance, deemed-conveyance remedies may be relevant but do not replace title review of the individual flat.
Delhi
Per the Delhi Revenue Department's July 2026 guidance:
| Item | Charge |
|---|---|
| Male purchaser | 6% stamp duty |
| Female purchaser | 4% stamp duty |
| Registration fee | 1% plus ₹100 pasting charges |
| Joint ownership | Depends on deed and owner categories — no verified universal rate |
| Execution | Buyer, seller and two witnesses must attend the Sub-Registrar's office |
The official service page states a normal response time of up to 15 days — not a guaranteed completion period for every deed. For DDA and other leasehold properties, verify conversion, transfer permission, ground rent, unearned increase and the rights the original lease actually grants.
Uttar Pradesh (Noida, Greater Noida, Ghaziabad)
IGRSUP provides an official calculator based on deed type, transaction value, market value, tehsil, ward and women-buyer status. Application details, deed particulars, payment and slot booking are completed online, followed by physical attendance for photographs and thumb impressions.
Critical for Noida and Greater Noida: many properties originate from authority leasehold allotments. Registering a resale deed may not remove the need for authority transfer permission, lease compliance and clearance of dues.
Haryana (Gurugram, Faridabad)
The official Jamabandi rate page states:
| Category | Conveyance duty |
|---|---|
| Rural (standard) | 5% |
| Urban (standard, includes municipal duty) | 7% |
| Qualifying women purchaser — rural | 3% |
| Qualifying women purchaser — urban | 5% |
A two-percentage-point exemption applies to instruments in favour of women. Use the e-registration system for deed preparation and appointments. For Gurugram projects, independently verify DTCP licence and plans, HRERA information and the occupation certificate — Haryana operates separate RERA authorities for Gurugram and the rest of the state.
Karnataka (Bengaluru)
Kaveri is the registration platform for document services, valuation workflow, appointments and encumbrance records. Guidance value must be verified for the exact property, road, use and jurisdiction; stamp and registration charges are determined through the official workflow (no verified single combined 2026 percentage).
Khata is not title. BBMP e-Khata processing requires the registered deed, Aadhaar e-KYC, property-tax information, a property photograph and supporting A-Khata records. An A-Khata, B-register entry or e-Khata is a municipal record — verify sanction, conversion, occupancy certificate and title independently.
Telangana (Hyderabad)
The Registration and Stamps Department and Bhu Bharati portal provide registration services including a charge calculator, encumbrance services and pre-registration workflow. Market value, stamp duty, registration fee and transfer duty are all calculator-derived; pre-registration and slot services are online while deed execution remains subject to SRO requirements.
For urban projects verify TGRERA registration, GHMC or local building permission, and HMDA layout or development approval where applicable.
Tamil Nadu (Chennai)
TNREGINET is the official portal for guideline value, encumbrance and document services. Tamil Nadu amended aspects of its guideline-value framework in June 2025; a December 2025 Gazette notification contained limited transitional relief for specified first-sale composite deeds linked to construction agreements registered before 1 December 2023 — this is not a general exemption for all home purchases.
Verify CMDA or DTCP approval depending on location. TNRERA maintains registered building and layout records.
West Bengal (Kolkata)
| Item | Charge |
|---|---|
| Municipal-area conveyance | 6%, subject to current calculator and additional duty rules |
| Rural-area conveyance | 5%, subject to current calculator |
| Registration fee | 1% of market value, minimum ₹50 |
| Additional value-band treatment | May apply depending on market value and notification |
The state's temporary stamp-duty remission and circle-rate reduction ended on 1 July 2024 — do not rely on articles still quoting the concession. e-Requisition, e-Deed and payment are online; physical presentation and biometrics remain part of execution.
Gujarat (Ahmedabad)
GARVI provides Jantri, market-value, property-search, e-payment and registration services. Jantri value must be verified for the exact property and use; stamp duty and registration charges are transaction-specific with no verified universal 2026 rate. Verify NA permission for land converted from agricultural use, and check city-survey/property-card records plus AUDA or municipal approval. Use the GujRERA portal for registered projects and promoter filings.
Documents required for registration
The final list varies by state, property type, title history and authority.
Buyer: PAN; Aadhaar or accepted ID; address proof; photographs; bank and payment evidence; TDS challan and certificate; loan documents; board resolution for an entity buyer; power of attorney where valid; NRI passport, visa and overseas-address documents where applicable.
Seller: original registered title deed; previous title documents; PAN and ID; encumbrance or registration-search records; latest property-tax receipt; utility and maintenance no-dues; loan closure letter; bank release or reconveyance; society share certificate; society or authority NOC where required; probate, succession or legal-heir documents; corporate authorisation for an entity seller; NRI tax-status documents where applicable.
Property: draft sale/conveyance deed; agreement for sale; approved layout and building plans; commencement approval; completion certificate; occupancy certificate; RERA registration and disclosures; mutation, patta, khata, property card or revenue record; latest property-tax receipt; fire, lift and environmental approvals; lender unit-release letter; authority transfer permission; lease deed or allotment letter; conversion order; society records; parking and undivided-land-share description.
Total cost of buying — the full worksheet
| Cost head | Verify against | Refundable? |
|---|---|---|
| Basic sale consideration | Agreement / price sheet | No |
| Floor, view or location premium | Price sheet | Usually no |
| Parking | Agreement | Check |
| Club and amenity charge | Agreement | Check |
| GST | Tax invoice and CBIC rule | No |
| Stamp duty | State calculator | No |
| Registration fee | State calculator | No |
| Cess / surcharge | State calculator | No |
| Property TDS | Income-tax form | Tax credit to seller |
| Brokerage | Written broker agreement | Check |
| Legal due diligence | Lawyer engagement | No |
| Loan processing fee | Sanction terms | Check |
| Mortgage / MODT charge | Bank and state calculation | No |
| Maintenance deposit | Agreement | Check |
| Corpus fund | Agreement / society demand | Check |
| Utility connections | Authority or developer demand | Usually no |
| Society transfer fee | Society rules | No |
| Authority transfer charge | Authority demand | No |
| Mutation fee | Municipal / revenue portal | No |
| Property tax | Municipal bill | No |
| Snag repairs and interiors | Contractor estimate | No |
| Moving and insurance | Service provider | No |
Do not accept an undifferentiated "other charges" demand. Ask the developer or seller to identify the contractual clause, taxing authority, rate and calculation base.
The most common registration mistakes
- Registering without a title search — registration records the document; it does not certify the seller's title
- Assuming RERA removes all risk — it does not verify external location issues or guarantee completion
- Relying only on bank approval — the lender's review protects the lender
- Paying undocumented cash — creates tax, enforceability and proof risks
- Ignoring property TDS — the obligation belongs to the buyer
- Using outdated Form 26QB guidance after 1 April 2026 — qualifying transactions now use Form 141 and Form 132
- Registering below the applicable government value — duty and tax provisions may refer to the government value regardless
- Ignoring the occupancy certificate — registration and lawful occupation are different questions
- Not checking mortgages — obtain lender release and verify return of originals
- Buying through an invalid POA — verify execution, authentication, stamping, scope, revocation and the principal's capacity
- Not confirming seller identity — match identity, title name, photographs, signatures and bank account
- Ignoring authority and society dues — these can obstruct transfer or possession
- Failing to complete mutation — causes problems with tax, services and future transfers
- Ignoring external risks — clean title does not remove flooding, access, pollution or infrastructure risk
- Relying on verbal promises — put every material commitment in the signed documents
- Signing a one-sided agreement — review default, cancellation, possession and refund clauses before paying substantial amounts
Registration process for NRIs
Under RBI's FEMA framework, an NRI or OCI may generally acquire residential and commercial immovable property in India, but cannot ordinarily purchase agricultural land, plantation property or a farmhouse without required permission or an applicable exception.
Checklist: confirm NRI/OCI status under FEMA and tax law; buy only a permitted category; pay through permitted banking channels (never foreign currency notes or travellers' cheques); confirm whether funds come via inward remittance, NRE, NRO or another permitted account; obtain a state-specific title report; confirm whether physical attendance is required; where using a POA, ensure it authorises the exact acquisition, financing, execution, registration and possession acts; complete overseas authentication and Indian stamp/adjudication requirements; determine withholding from the seller's residential status; preserve inward-remittance, bank and registration records for future repatriation; and obtain tax advice before resale or remittance.
Section 33 of the Registration Act recognises specified authentication routes for a POA executed abroad, including execution before an Indian Consul or Vice-Consul. State stamp, adjudication and Sub-Registrar requirements must still be confirmed.
There is no verified single all-India process for remote biometric execution of every sale deed. Most systems permit online preparation and payment but still require physical admission of execution by the parties or an accepted attorney. Repatriation depends on acquisition mode, source of funds, number and type of properties, tax compliance and FEMA conditions — obtain transaction-specific advice rather than relying on a generic limit quoted online. See our NRI buying guide.
How long does registration take?
There is no universal timeline. Document collection depends on title history and seller cooperation; legal due diligence on the number of prior transfers and search period; deed drafting on negotiations and loan conditions. Stamp-duty payment can often be completed online once valuation is final. Appointment availability depends on the state portal and Sub-Registrar. Execution may occur on the appointment date if all parties attend. Registered-document delivery may be immediate, same-day or later depending on the state's scanning system. Mutation, society transfer and utility transfer are separate processes with their own timelines.
Can registration be completed online?
"Online property registration" can mean several different things — government-value search, e-stamping, deed data entry, document preparation, appointment booking, uploading documents, mutation application, or downloading the registered document. It does not necessarily mean buyer and seller can execute the transfer remotely.
| State | Online components | Physical component generally remains |
|---|---|---|
| Maharashtra | e-ASR, payment, registration services | Admission of execution as required by IGR |
| Delhi | E-stamp, payment, registration workflow | Buyer, seller and two witnesses attend SRO |
| Uttar Pradesh | Application, deed details, payment, slot | Parties, witnesses, photographs, thumb impressions |
| Haryana | Collector-rate tools, e-registration | Execution and biometric formalities |
| Karnataka | Kaveri preparation, EC, appointments | Execution before registration authority |
| Telangana | Valuation, calculator, pre-registration, EC, slot | Admission of execution |
| Tamil Nadu | Guideline value, EC, registration e-services | Physical presentation where required |
| West Bengal | e-Requisition, e-Deed, e-Payment, appointment | Presentation, photographs, fingerprints, signatures |
| Gujarat | Jantri, market value, property search, e-payment | Execution before registration authority |
No verified official source established a general right to complete every residential sale deed through fully remote biometrics as of July 2026.
The buyer's checklist
Before paying the booking amount: confirm seller/promoter identity · search state RERA · verify land and project approvals · review title documents · check government valuation · examine location and external risks · obtain the complete price sheet · read cancellation and refund terms · record broker commitments in writing.
Before signing the agreement: confirm carpet area and unit number · verify sanctioned plan · review possession date · compare buyer and promoter default clauses · review delay compensation · verify parking and common-area rights · check GST treatment · check dispute resolution · obtain a lawyer's review.
Before major payments: verify the construction milestone · confirm the demand matches the agreement · obtain tax invoice and receipt · verify lender release for the unit · recheck RERA updates and litigation · deduct TDS where applicable.
Before registration: complete the final title search · confirm mortgage release · reconcile total payment · verify government value · calculate stamp duty and fees · finalise deed description and boundaries · check authority or society transfer permission · book the appointment · arrange originals and witnesses.
On registration day: match the final deed with the approved draft · carry originals and ID · verify seller identity · confirm payment references · complete signatures and biometrics · obtain document and receipt numbers · preserve the acknowledgement.
Before possession: verify completion and occupancy certificates · conduct a snag inspection · check electricity and water meters · confirm parking · obtain maintenance no-dues · record defects with photographs · collect keys and access devices.
After registration: download or collect the registered deed · complete mutation · change property-tax name · transfer society membership · update share certificate · transfer electricity, water and gas · update insurance · preserve title, tax and payment files securely.
Frequently Asked Questions
Is registration compulsory when buying property in India?
A document that transfers ownership of immovable property is ordinarily required to be registered. An unregistered but compulsorily registrable document cannot ordinarily affect the property or be used as evidence of the transaction, subject to limited statutory exceptions.
Is an agreement for sale the same as a sale deed?
No. An agreement for sale records a future transfer and the parties' obligations; a sale or conveyance deed executes the transfer of ownership. Under Section 54 of the Transfer of Property Act, a contract for sale does not by itself create an interest or charge in the property.
Is stamp duty the same across India?
No. Rates, cess, government valuation methods and concessions differ by state and sometimes by locality, buyer category and ownership structure. Delhi states 6% for male and 4% for female purchasers plus a 1% registration fee; Haryana states 5% rural and 7% urban with a two-point women's exemption; West Bengal states 6% municipal and 5% rural with a 1% registration fee. Always use the official state calculator before paying.
Is TDS applicable when purchasing property, and which form applies in 2026?
For qualifying purchases from a resident seller from 1 April 2026, the buyer generally deducts 1% where consideration or stamp-duty value is ₹50 lakh or more, using Form 141 as the challan-cum-statement and Form 132 as the certificate. Payments made up to 31 March 2026 used the earlier Form 26QB and Form 16B. Determine the applicable form from the date the amount was paid or credited.
What happens if the property seller is an NRI?
The simplified resident-seller TDS mechanism does not apply. Withholding must be determined under the applicable non-resident tax provisions, taking into account the seller's tax status, capital-gain position and any lower-deduction certificate. Obtain advice from a chartered accountant before releasing any payment.
Is GST payable on resale or ready-to-move property?
GST is generally not payable on the sale of completed immovable property as such. Where the entire consideration is received after the completion certificate or first occupation — whichever is earlier — the construction supply is generally outside the levy. For applicable post-April-2019 residential projects, effective rates are generally 1% for qualifying affordable apartments and 5% for others, without input-tax credit.
Can property registration be completed online in India?
Many states allow online government-value search, stamp-duty payment, deed preparation, document upload and appointment booking. However, physical presentation and biometric verification by the parties are generally still required. No verified official source established a general right to complete every residential sale deed fully remotely as of July 2026.
Can a woman buyer get a stamp-duty concession?
Some states provide concessions — Delhi states 4% for female purchasers against 6% for male, and Haryana states a two-percentage-point exemption for instruments in favour of women. Maharashtra has a qualifying remission order dated 31 March 2021 subject to conditions including resale restrictions. Conditions differ by state and should be verified against the exact ownership structure before you decide how to hold the property.
What is mutation, and is it the same as registration?
Mutation is the post-transfer update of municipal or revenue ownership records. It is administratively important for property tax, future services and subsequent transfers, but it is not a substitute for a registered title deed or a complete title investigation.
Can anyone purchase agricultural land in India?
No universal rule applies. State laws may restrict eligible purchasers, land ceiling, intended use and conversion requirements. Under FEMA, NRIs and OCIs are generally restricted from purchasing agricultural land, plantation property and farmhouses.
Source references
Central legislation: Transfer of Property Act, 1882; Registration Act, 1908; Real Estate (Regulation and Development) Act, 2016 (indiacode.nic.in); RERA information and state links (Ministry of Housing and Urban Affairs).
Tax and FEMA: Form 141 challan-cum-statement and Income-tax Rules, 2026 (Income Tax Department / CBDT); GST FAQs on the real-estate sector (GST Council); CGST Act Schedule II (CBIC); FEMA rules on acquisition and transfer of immovable property (Reserve Bank of India).
State registration departments: IGR Maharashtra; Delhi Revenue Department; IGRSUP (Uttar Pradesh); Jamabandi and e-Registration (Haryana); Kaveri (Karnataka); Bhu Bharati (Telangana); TNREGINET (Tamil Nadu); Directorate of Registration and Stamp Revenue (West Bengal); GARVI (Gujarat).
State RERA authorities: MahaRERA, Delhi RERA, UP RERA, Haryana RERA, Karnataka RERA, Telangana RERA, Tamil Nadu RERA, West Bengal RERA, Gujarat RERA.
Municipal and development authorities: checks should be completed on the applicable municipal corporation, development authority, DTCP, DDA, Noida/Greater Noida Authority, HSVP, BBMP, HMDA, GHMC, CMDA, KMC or AUDA portal depending on the plot, project and approval jurisdiction.
Market data: ANAROCK Research, Indian Residential Real Estate Sector Annual Report 2025.
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