Checklist before buying a resale flat in Bengaluru
What to verify on a second-hand apartment in Bengaluru: occupancy certificate, khata transfer, encumbrance, society dues, loan closure and the tax and GST position.
In one paragraph
A resale flat needs an occupancy certificate for the building, a clean encumbrance certificate for the flat, the khata in the seller's name, no dues from the owners' association, and a closed or transferable home loan. No GST is due on a resale; stamp duty and registration are.
Title and ownership
- Registered sale deed of the seller
Compare the seller's deed with the original developer sale deed and the RERA record. The schedule of property (flat number, floor, car park, UDS) must match what you are buying.
Where: Kaveri - Encumbrance certificate
Form 15 from Kaveri for the flat for at least 15 years, or since the building was registered. It lists every registered transaction, including mortgages. A pending mortgage means the bank holds the original deed.
Where: kaverionline.karnataka.gov.in - Home loan closure
If the seller has a loan, get the bank's foreclosure letter and the original documents released at registration, or arrange a takeover through your own bank.
- Khata certificate and extract
In the seller's name, with property tax paid to date. After registration you apply for the khata transfer. An e-khata is now the standard BBMP record.
Where: BBMP
The building
- Occupancy certificate
The single most important document for a completed building. Many Bengaluru apartments never received one because of plan deviations; those flats trade at a discount and can be refused by banks.
Where: BBMP / BDA - Undivided share of land (UDS)
Your sale deed carries a share of the land. Check it is stated and proportionate to the flat size; it matters in redevelopment and in any dispute with the landowner.
- Owners' association no-dues letter
Maintenance, sinking fund and any special levies must be cleared by the seller. Ask for the last audited accounts to see the state of the corpus and any pending litigation.
Where: KAOA / KSRA - Age and structural condition
For buildings over 15 years, a structural inspection and the lift, fire and water-treatment compliance records.
Money and tax
- No GST on resale
GST applies only to under-construction sales by a developer. A completed flat with an occupancy certificate, whether from the developer or a private seller, attracts no GST.
Where: CGST Act Sch. II - Stamp duty and registration
5% stamp duty, 1% registration plus cess and surcharge in Karnataka, on the higher of the price and the guidance value.
Where: Karnataka Stamp Act - TDS
If the price is ₹50 lakh or more, deduct 1% TDS under section 194-IA and deposit it in the seller's PAN before registration.
Where: Income-tax Act s.194-IA - Capital gains for the seller
Not your tax, but a seller who has held under 24 months may push for an under-declared price; never agree, it exposes both sides.
Apply this to a project
Every PropertyLens project page carries the RERA record, extensions, complaints, land structure and approvals on file, with the questions to put to the developer in writing. Search a project, or start from the developer delivery records.
Rules and rates are as published by Karnataka RERA, BBMP, the Kaveri registration portal and the CGST schedules at the time of writing; confirm on the official portal before you act.
Scores and projections are model outputs built from dated public evidence (Karnataka RERA filings, promoter quarterly updates, complaint registers, public ratings) and stated assumptions. They are research, not investment advice. How the numbers are built.