Stamp duty and registration charges in West Bengal


For all property related transactions taking place in West Bengal, the buyer needs to pay stamp duty and registration charges to the West Bengal Revenue Department. Here’s a step-by-step guide to the same

For all property related transactions taking place in West Bengal, the executant or the property buyer needs to pay the stamp duty and registration charges to the West Bengal Revenue Department. The state government has made the entire process online, through which the buyer can pay all the property related taxes and charges including stamp duty and registration charges online using West Bengal Registration portal.

In a recent move to boost property sales in the state, the West Bengal government, on July 7, 2021, approved a stamp duty cut of 2% on property registration deeds. This holds true for all the documents on which the stamp duty is charged according to the Article 23 (Conveyance) of Schedule IA of the Indian Stamp Act, 1899. This does not hold true for documents of amalgamation of contiguous land. Apart from this, for all immovable properties in West Bengal, the circle rate has also been cut by 10%. The provisions were proposed during the state budget announcement by the West Bengal finance minister Partha Chatterjee, which were later approved by the government without any opposition. This exemption is valid if the said documents are executed and registered between July 9, 2021 and October 30, 2021, as mentioned in the West Bengal registration portal.

Here is a step by step guide about stamp duty West Bengal and the registration charges in the state.

 

Stamp duty and registration charges on conveyance/sale deed in West Bengal

Location of the propertyStamp duty for property less than Rs 25 lakhsStamp duty for property above Rs 40 lakhsStamp duty for femalesRegistration charges
Corporation area4%5%Same1%
Notified area/Municipality/Municipal Corporation4%5%Same1%
Areas not included in above categories3%4%Same1%

There is no discount in stamp duty and registration charges for female home buyers in West Bengal.

 

Stamp duty in top cities of West Bengal 

Location of the property

 

Stamp duty for property less than Rs 25 lakhsStamp duty for property above Rs 40 lakhsStamp duty for femalesRegistration charges
Howrah4%5%Same1%
Kolkata4%5%Same1%
Siliguri4%5%Same1%
Durgapur4%5%Same1%
Kharagpur4%5%Same1%

 

Stamp duty on other property documents and instruments

InstrumentStamp dutyRegistration fee
Power of attorney (where the market value of the property does not exceed Rs 30 lakhs)Rs 5,000Nil
Power of attorney (where the market value of the property is between Rs 30 lakhs and Rs 60 lakhs)Rs 7,000Nil
Power of attorney (where the market value of the property is between Rs 60 lakhs and Rs 1 crore)Rs 10,000Nil
Power of attorney (where the market value of the property is between Rs 1 crore and Ra 1.5 crores)Rs 20,000Nil
Power of attorney (where the market value of the property is between Rs 1.5 crores and Rs 3 crores)Rs 40,000Nil
Power of attorney (where the market value of the property exceeds Rs 3 crores)Rs 75,000Nil
Partnership deed (up to Rs 500)Rs 20Rs 7
Partnership deed (up to Rs 10,000)Rs 50Rs 7
Partnership deed (up to Rs 50,000)Rs 100Rs 7
Partnership deed (exceeding Rs 50,000)Rs 150Rs 7
Transfer of lease (government land in favour of family members)0.5% of the market value of the propertySame as conveyance deed
Transfer of lease (in all other cases)Same as conveyance on the market value of the property.Same as conveyance deed
Gift deed (to family members)0.5%Same as conveyance deed
Gift deed (apart from family members)Same as conveyance deed on the market value of the propertySame as conveyance deed
Sale agreement (where the market value of the property does not exceed Rs 30 lakhs)Rs 5,000Rs 7
Sale agreement (where the market value of the property is between Rs 30 lakhs and Rs 60 lakhs)Rs 7,000Rs 7
Sale agreement (where the market value of the property is between Rs 60 lakhs and Rs 1 crore)Rs 10,000Rs 7
Sale agreement (where the market value of the property is between Rs 1 crore and Rs 1.5 crores)Rs 20,000Rs 7
Sale agreement (where the market value of the property is between Rs 1.5 crores and Rs 3 crores)Rs 40,000Rs 7
Sale agreement (where the market value of the property exceeds Rs 3 crores)Rs 75,000Rs 7

 

How to calculate stamp duty and registration charges in West Bengal?

Mentioned below is the step by step procedure to use the stamp duty calculator for transactions happening in West Bengal:

Visit https://wbregistration.gov.in

 

Stamp duty and registration charges in West Bengal

 

On the homepage of the West Bengal registration portal, there is an ‘E-services’ tab that is highlighted in yellow. From the many options it has, click on ‘Calculator for MV, SD & RF’.

 

Stamp duty and registration charges in West Bengal

 

You will be led to another page where you have to choose from four options. Click on the ‘Stamp Duty and Registration Fee’ option.

 

Stamp duty West Bengal

 

On clicking you will reach the Stamp Duty and Registration Fee Calculator page as shown in the picture below. Key in the details, including Transaction Major, Transaction Minor and Local Body, by selecting from the drop-down box. Enter the market value and finally enter the characters shown. Press on the ‘Display’ button.

 

West Bengal stamp duty

 

Once done, you will immediately see the stamp duty and registration fee for your property in West Bengal calculated and displayed on the screen as shown in the picture below.

 

Stamp duty and registration charges in West Bengal

 

How to pay stamp duty and registration charges online in West Bengal?

Applicants can pay stamp duty and registration fee on their transaction only when the e-deed gets approved. For the e-deed, you need to fill the e-assessment form when submitting the application for property registration in West Bengal. To pay stamp duty and registration fee on property purchase, follow this procedure:

Go to https://wbregistration.gov.in  and select ‘E-payment and Refund’ option present under the ‘E-services’ tab.

 

Stamp duty and registration charges in West Bengal

 

You will reach another page where you have to click on the ‘e-Payment of Stamp Duty & Regn Fees’ option.

 

Registration charges West Bengal

 

You will be then directed to a page as shown below, where you have to key in details including the Query No and Query Year and click on ‘Check Query Status’.

 

West Bengal registration charges

 

Once done, you will have to enter details, like the name of the bank, branch name, bank account number, account holder’s name, phone number, type of bank account, IFS code and MICR code. If you are entitled to get any refund, the same will be credited in this bank account. Once the details have been entered, press ‘Proceed for ePayment’.

 

Stamp duty and registration charges in West Bengal

 

You will get a pop-up button which will ask you to press ‘ok’ to proceed. You will be then redirected to West Bengal’s GRPS portal, which can be accessed on https://wbifms.gov.in/GRIPS/

 

Stamp duty and registration charges in West Bengal

 

On this page, click on the make payment option and you will be directed to the next page.

 

Stamp duty and registration charges in West Bengal

 

Under the ‘Select Department/Directorate’ section, choose ‘Directorate of Registration & Stamp Revenue’ from the drop-down menu and in the ‘Select Service’ box, choose ‘Payment of Stamp Duty, Registration Fees and Mutation Fees’ and click on proceed.

You will reach the page shown below, where you will have to enter the depositor’s details including name, address, phone number, mobile number and email ID. Select the user type from the drop-down menu and once this is done, you will see boxes for query number and query year which has to be filled. Finally, select the payment mode from the drop-down menu and press on proceed.

 

Stamp duty and registration charges in West Bengal

 

You will reach another page where details about the stamp duty and registration charges on your West Bengal property and the total amount will be mentioned. Click on ‘submit’. Next, you will see a page that mentions all the details and you have to press confirm and proceed, to make your online payment. Once done, you can see the payment confirmation and you can download the challan or receipt, by clicking on ‘click here to download challan’.

See also: West Bengal’s Banglarbhumi portal for land records: All you need to know

 

How to apply for refund of stamp duty and registration charges in West Bengal?

The West Bengal government has now allowed the buyers to claim refund of stamp duty and registration charges paid online, only if the document has not been presented to the sub-registrar for registration. To apply for refund of stamp duty and registration charges, follow this procedure:

On the homepage, https://wbregistration.gov.in, click on ‘e-Payment and refund’ present under the ‘E-Services’ tab.

You will see a pop-up from which you have to click on ‘Application for Refund of e-Payment’.

 

Stamp duty and registration charges in West Bengal

 

Stamp duty and registration charges in West Bengal

 

Enter the query number, query year and GRN number and search for payment details. If any refund is applicable, it will be credited in the bank account details that were taken while paying the stamp duty and registration charges.  Also, upload the documents including:

  1. E-challan of deposit (claimant’s copy).
  2. Copy of valuation report/query.
  3. Original executed/partly executed document.
  4. Documentary evidence to prove that the agreement has been cancelled.
  5. Cancelled blank cheque.

Offline mode

Step 1: Submit the application form in the format mentioned in Annexure A to the registration office which was selected in the e-Assessment form.

Step 2: The refund application can be made only by the depositor and the claim has to be made within three months from the date of making online payment of the stamp duty and registration fee.

Step 3: The following documents will be required to be attached with the form:

  1. E-challan of deposit (claimant’s copy).
  2. Copy of valuation report/query.
  3. Original executed/partly executed document.
  4. Documentary evidence to prove that the agreement has been cancelled.
  5. Cancelled blank cheque.

You can download all the above property and payment related documents here.

See also: A guide to paying property tax in Kolkata

 

How to check the market value of properties in West Bengal?

Property buyers and sellers can check the market value of properties in West Bengal online. Here is how to do it:

Step 1: Visit the WB Registration Portal and click ‘Calculator for MV, SD and RF’ from the right menu.

Step 2: A pop-up will show your four options: Market value of land, Market value of land with structure, Market value of the apartment and Stamp duty and registration fee.

Step 3: Opt for any of the first three options and enter all the details as required.

Step 4: The value will be calculated and displayed on the screen.

 

Properties exempted from stamp duty in West Bengal

So far, only land purchased by the government departments are exempted from the stamp duty and registration fee and will be remitted by the governor of the state. Apart from this, no other type of transaction is exempted from the government taxes, such as stamp duty and registration charges.

Check out properties for sale in Kolkata.

 

Can you pay stamp duty in West Bengal using cheque?

Property buyers can pay stamp duty charges through any of these modes:

  • Cash
  • Cheque
  • Demand draft
  • Pay order
  • RTGS or NEFT
  • Account to account transfer.

However, buyers are advised to contact the nearest e-stamping centre, before initiating any kind of fund transfer. Also, buyers will need to bear the additional cost of bank/payment gateway charges.

 

What is the consideration value of the property?

The consideration value is the amount you pay to the seller of the property, in exchange for the property’s rights. In simple terms, anything of value that is promised by one party to another can be viewed as a consideration. For property buying, the consideration value should be equivalent to or more than the circle rate. In this case, the sale deed is registered and stamped on the basis of the consideration value.

 

FAQs

What is the stamp duty for gift deed in West Bengal?

It may vary between 0.5% to 7%, depending upon the receiver and the market value of the property.

How do I calculate my registry charges in West Bengal?

Usually, registry charges are 1% of the property value, depending upon the location of the property.

How can I check ownership of land in West Bengal?

You can check the land ownership in West Bengal using Banglarbhumi.

 

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