Karnataka Stamp (Digital e-Stamp) Rules, 2025.
NOTIFICATION
The draft of the Karnataka Stamp (Digital e-Stamp) Rules, 2025 which the Government of Karnataka proposes to make in the exercise of the powers conferred by Section 10 and Section 68 of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), is hereby published for information for all general public, inviting objections and suggestions if any, may be submitted in writing to Principal Secretary to Government, Revenue Department, (DM, S&R and Social Security), No.627, 1st Gate, 6th Floor, M.S.Building, Dr.B.R.Ambedkar Veedhi, Bengaluru-560 001 (e-mail Id:secy.dm@gmail.com) within a period of 7 days from the date of publication in official Gazette.
The draft rules can be accessed at the website igr.karnataka.gov.in of Stamps & Registration Department.
Any objections/suggestions received after the expiry of 7 days shall not be considered.
DRAFT RULES
In the exercise of the powers conferred by Section 10 and Section 68 of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), the Government of Karnataka hereby makes the following rules, namely:
1. Title and commencement.- (1) These rules may be called the Karnataka Stamp
(Digital e-Stamp) Rules, 2025.
(2) They shall come into force on such date as the State Government may appoint by notification in the Official Gazette.
2. Definitions. (1) In these rules, unless the context otherwise requires. -
(a) "Act" means the Karnataka Stamp Act, 1957 (Karnataka Stamp Act 34 of 1957);
(b) "Chief Controlling Revenue Authority" means an officer appointed by the Government under clause (c) of section 2;
(c) "Digital e-Stamp" means a stamp which is an electronically generated impression indicating payment of stamp duty;
(d) "Digital e-Stamp Application" means an electronic system developed by the Government for the purpose of issuing of Digital e-Stamp;
(e) "Digital e-Stamp Repository" means the repository of Digital e-Stamps maintained by the Government;
(f) "Government" means Government of Karnataka;
(g) "Registering officer" means an officer appointed under section 6 of the Registration Act, 1908 (Central Act 16 of 1908);
(h) "Section" means a section of the Act;
(i) "Stamp Duty" means the duty payable under the Act;
(j) "Stamp Duty payer" means any person paying stamp duty, for an instrument, as per the provisions of Section 30 of the Act;
(2) All other words used but not defined in these rules shall have the same meaning as assigned to them in the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) and the Registration Act, 1908 (Central Act 16 of 1908) and the rules made thereunder.
3. Digital e-Stamp Application. - Every Digital e-Stamp shall be issued by Digital e-Stamp software Application notified from time to time by the Government;
4. Registration of User and Agency - Any individual or agency wishing to obtain a Digital e-Stamp must first register themselves in Digital e-Stamp Application.
5. Details required for obtaining Digital e-Stamp.- The Stamp Duty payer shall provide the necessary details as specified in the Digital e-Stamp Application in accordance with Section 28 to calculate the amount of duty required to be paid for obtaining Digital e-Stamp.
6. Content relating to the intended instrument relating to Digital e-Stamp.- In obtaining the Digital e-Stamp for any purpose the whole contents of the instrument shall be digitally entered in the Digital e-Stamp Application including by use of template if so mandated through a Notification.
7. Payment of Stamp Duty. The Stamp Duty payer shall utilize the payment modes made available in the Digital e-Stamp Application to make payment of the calculated stamp duty amount.
8. Generation of Digital e-Stamp. After successful payment of the calculated stamp duty amount the Digital e-Stamp Application shall generate a Digital e-Stamp having Unique Number, and make it available to the stamp duty payer electronically. The Digital e-Stamp generated thereon, shall include details like amount of stamp duty, name of stamp duty payer, nature of instrument, date of issue, schedule of immovable property and such details as deemed necessary by the Chief Controlling Revenue Authority and shall be stored permanently in Digital e-Stamp Repository. The Digital e-Stamp stored in Digital e-Stamp Repository shall be the original stamp.
9. Digital execution of instruments generated in Digital e-Stamp Application.-The Digital e-Stamp Application shall also facilitate for digital execution of instrument and such digital execution of instrument may be made either by Aadhar based e-sign or Digital Signature Certificate issued as per the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000).
10. Verification of Digital e-Stamp.- The Digital e-Stamp Application shall have a provision for verification of Digital e-Stamp against the original as stored in Digital e-Stamp Repository.
11. Utilization of Digital e-Stamp. Any Digital e-Stamp used for an instrument which is not compulsorily registrable under the Registration Act, 1908 (Central Act 16 of 1908) shall be deemed to be executed and utilized the moment it is issued to the purchaser and in case of compulsorily registrable instruments, the moment it is registered.
12. Refund.- The refund of any Digital e-Stamp duty shall be as provided under the Act.
By Order and in the name of the Governor of Karnataka,
(Sunitha.S) Under Secretary to Government Revenue Department (Stamps & Registration).
