Current Stamp Duty in Maharashtra State
Year 2021-22 No Extention of Rebate on the Stamp Duty
w.e.f. 1st April 2021 Now stamp duty in Maharashtra is 5%
Women home buyers can avail concession of 1% on residential property only and not for land, commercial, and industrial properties.
Let us understand how a female can get a stamp duty concession of one percent on conditions.
If women desire to purchase the immovable property (residential only) individually or with a co-owner (only female) can avail of the concession of 1% in stamp duty.
The woman cannot sell the said property to any male person with a lock-in period of 15 years from the date of purchase. If women fail to abide will be liable to pay one percent stamp duty plus interest and penalty on it, from the date of purcahse Views expressed are personal
Good News Stamp Duty Reduce in Maharashtra
As per the recent updates by the Maharashtra State Government, the latest and current stamp rate in Maharashtra W. E. F. 1st Sep 2020 the stamp duty have been reduce by three (3) percent in Mumbai District and Mumbai Suburban District and by Two (2) percent in the Rest of the Maharashtra State for the period starting from 1st of September 2020 and ending on 31st of December 2020, and from 1st Jan 2021 up to 31st of March 2021 the stamp duty will be Two (2) percent in Mumbai District and Mumbai Suburban District and by One and half (1.5) percent for the Rest of the Maharashtra State. The Government of Maharashtra have taken right decision in the public interest, and have reduce the stamp duty, and by publishing in the Maharashtra Government Gazette dated 29th August 2020 and Department of Rural Development (Gram Vikas Vibhag) Notification dated 29th August 2020.
MAHARASHTRA STAMP ACT, 1958
The Maharashtra Stamp Act, 1958 is a purely fiscal measure enacted to secure revenue for the State on certain class of instruments, the Act, applies to the whole State of Maharashtra. The act is applied solely on the instruments laid out in the Schedule I to the Act are covered, and all other instruments are either chargeable under the Indian Stamp Act (e.g., transfer of shares) or are not chargeable at all (i.e., if they are not specified under this Act as well as under the Indian Stamp Act).
THE CHIEF CONTROLLING REVENUE AUTHORITY
As per Maharashtra Stamp Act the Inspector General of Registration (IGR) is the Chief Controlling Revenue Authority.
THE STAMP DUTY REGULATED BY ACT's AND RULES
The levy of Stamp Duty in Maharashtra is based on and regulated by the following Acts and Rules;
1. The Indian Stamp Act, 1899.
2. Maharashtra Stamp Act, 1958.
3. The Maharashtra Stamp Rules, 1939.
4. The Maharashtra Stamps Sale and Supply Rules, 1963.
5. The Bombay Stamp Refund Rules, 1963.
6. The Maharashtra Stamp (Determination of True Market Value of property) Rules, 1995.
7. The Maharashtra e payment of Stamp Duty and Refund Rules 2013.
Where to pay stamp duty in Maharashtra.
State Government of Maharashtra have provided various types of facilities to the public for paying Stamp Duty through various mode of payment for stamp duty. With view that the facility for making payment of stamp duty is made easily available to the public therefore different arrangements are in force.
1. Traditional Stamp Paper Authorized Stamp Vendors.
2. Franking, through Authorized Franking Centers in Maharashtra.
3. Electronic Secure Bank and Treasury Receipt (e-SBTR) e-SBTR - Banks.
4. Simple Receipt e-payment GRAS
COLLECTOR OF STAMPS & (JDR) JOINT DISTRICT REGISTRAR
The department is headed by the Inspector-General of Registration who is assisted by a District Registrar for each district who supervises the registration work in the district, who performs the duties connected with the registration of documents. The Sub-Registrar at district head-quarters (who is designated as head-quarters Sub-Registrar) assists the Collector in his work as District Registrar. The District Registrar is vested with all the statutory powers under the Indian Registration Act.
Joint District Registrar also works as the Collector of Stamps for that respective district. The Sub Registrar (SR) works under the (JDR) Joint District Registrar. Office of the Sub Registrar is the place where all the registration work is done. The District Registrar is required to carry out the instructions of the Inspector-General of Registration in all departmental matters. If he has any suggestions to make for the improvement of the registration system, he submits them to the Inspector-General.
The District Registrar gives guidance to the Sub-Registrars in their day-to-day work. He visits the Sub-Registry Offices in his district at least once in every two years and sends his memoranda of inspection to the Inspector-General.
He hears appeals and applications referred to him under sections 72 and 73 of the Indian Registration Act, 1908, against refusals to register documents by the Sub-Registrars under him. Under sections 25 and 34 of the same Act, he is empowered to condone delays in presentation of documents and appearance of executants provided the delay does not exceed four months and to direct registration of the documents concerned on payments of a fine not exceeding ten times the proper registration fees.
He is also competent to order refunds in cases of surcharges and to grant full or partial remission of the safe custody fees in suitable cases. A will or a codicil can be deposited with him in a sealed cover and it can be got registered at the cost of the party desiring it, after the death of the depositor.
Adjudication of stamp duty in Maharashtra.
Any party to a transaction can apply to the Collector of Stamps for adjudication of the stamp duty payable on the instrument who shall determine the duty, if any with which the instrument shall be chargeable. Adjudication of stamp duty on documents produced for the purpose under Section 31. Collector for the purpose of section 31 is referred to the Joint District Registrar or the Collector of Stamps to whom the powers of adjudication is delegated by the Government. However for all purposes the District Collector continues to be the ex officio stamp authority in the district, below are the District wise list of Joint District Registrar & Collector of Stamps.
01. AHEMADNAGAR DISTRICT
Joint District Registrar & Collector of Stamps, Ahemadnagar
Collector Office Compound, City: Ahemadnagar City, District Ahemadnagar, Maharashtra. Country: India. : Pin Code - 414001. : - : Jdr.ahmednagar.igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
02. AKOLA DISTRICT
Joint District Registrar & Collector of Stamps, Akola
Collector Office Compound, City: Akola, District: Akola, State: Maharashtra Country: India. : Pin Code - 444001. : - : jdr.akola@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
03. AMRAVATI DISTRICT
Joint District Registrar & Collector of Stamps, Amravati
Abhijit Bhaiyyaji Thakre Building, Mangilal Plot, Camp, City: Amravati, District: Amravati, State: Maharashtra Country: India. Pin Code - 444601. : - : jdr.amravati@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
04. AURANGABAD DISTRICT
Joint District Registrar & Collector of Stamps, Aurangabad
Aurangabad Collector Office Campus, City: Aurangabad District: Aurangabad, State: Maharashtra Country: India, Pin Code - 431001. : - : jdr.aurangabad@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
05. BHANDARA DISTRICT
Joint District Registrar & Collector of Stamps, Bhandara
Petkar Building, Sant Tukdoji Ward, City: Bhandara, District: Bhandara,
State: Maharashtra Country: India, Pin Code - 441904. :jdr.bhandara@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
06. BEED DISTRICT
Joint District Registrar & Collector of Stamps, Beed
Beed Collector Office Campus, City: Beed District: Beed, State: Maharashtra Country: India, Pin Code - 431122. :jdr.beed@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
07. BULDANA DISTRICT
Joint District Registrar & Collector of Stamps, Buldana
Raut Bungalow, Opposite Tehsil Office, Chaitannywadi, City: Buldana, District: Buldana, State: Maharashtra, County: India, Pin Code - 444303. : jdr.buldana@igrmaharashtra.gov.in. : 10 : 00 AM to 05 : 45 PM
08. CHANDRAPUR DISTRICT
Joint District Registrar & Collector of Stamps, Chandrapur
Administrative Building, 1st Floor, Hall No. 4, City: Chandrapur, District: Chandrapur, State: Maharashtra Country: India, Pin Code - 442401. :jdr.chandrapur@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
09. DHULE DISTRICT
Joint District Registrar & Collector of Stamps, Dhule
New Administrative Building, Collector Office, Ground Floor, City: Dhule,
District: Dhule, State: Maharashtra, Country: India, Pin Code - 424001. : jdr.dhule@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
10. GADCHIROLI DISTRICT
Joint District Registrar & Collector of Stamps, Gadchiroli
Collector Office Gadchiroli, 2nd Floor, Room No. 26, City: Gadchiroli, District Gadchiroli, State: Maharashtra, Country: India, PincCode - 442605. : Jdr.gadchiroli@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
11. GONDIA DISTRICT
Joint District Registrar & Collector of Stamps, Bhandara also works as Joint District Registrar & Collector of Stamps for Gondia District
Joint District Registrar & Collector of Stamps, Bhandara and Gondia
Petkar Building, Sant Tukdoji Ward, City: Bhandara, District: Bhandara, State: Maharashtra, Country: India, Pin Code - 441904. : : jdr.bhandara@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
12. HINGOLI DISTRICT
Joint District Registrar & Collector of Stamps, Parbhani also works as Joint District Registrar & Collector of Stamps for Hingoli District
Joint District Registrar & Collector of Stamps, Parbhani and Hingoli
Administrative Building, 3rd Floor, City: Parbhani, District: Parbhani, State:
Maharashtra, Country: India, Pin Code - : - : jdr.parbhani@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
13. JALGAON DISTRICT
Joint District Registrar & Collector of Stamps, Jalgaon
New Administrative Building, Collector Office Jalgaon, Near Akashwani Kendra, City: Jalgaon, District: Jalgaon, State: Maharashtra, Country: India, Pin Code - 425001.
: jdr.jalgaon@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
14. JALNA DISTRICT
Joint District Registrar & Collector of Stamps, Jalna
Jalna Administrative Building, 2nd Floor, Collector Office Jalna, City: Jalana, District: Jalna, State: Maharashtra Country: India, Pin Code - 431203. : jdr.jalna@igrmaharashtra.gov.in
: 10 : 00 AM to 05 : 45 PM
15. KOLAHAPUR DISTRICT
Joint District Registrar & Collector of Stamps, Kolahapur
Central Administrative Building, Kasba Bavada Road, Near D. S. P. Office, City: Kolhapur, District: Kolhapur, State: Maharashtra, Country: India, Pin Code - 416006.
:jdr.kolhapur@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
16. LATUR DISTRICT
Joint District Registrar & Collector of Stamps, Latur
New Administrative Building, Collector Office Compound, City: Latur, District: Latur, State: Maharashtra, Country: India, Pin Code - 413531. :jdr.latur@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
17. MUMBAI DISTRICT
General Stamp Office
Nagar Bhavan, Shahid Bhagatsingh Marg, Fort, City: Mumbai, District: Mumbai, State: Maharashtra, Country: India, Pin Code - 400001. : acs.mumbai@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
Collector of Stamp Mumbai
310/3011, Old Custom House, Shahid Bhagatsingh Marg, Fort, City: Mumbai, District: Mumbai, State: Maharashtra Country: India, Pin Code - 400001. : cos.mumbai@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
Collector of Stamp Enforcement 1
Nagar Bhavan, Shahid Bhagatsingh Marg, Fort, City: Mumbai, District: Mumbai, State: Maharashtra, Country: India, Pin Code - 400001. : cosenf1.mumbai@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
Collector of Stamp Enforcement 2
Nagar Bhavan, Shahid Bhagatsingh Marg, Fort, City: Mumbai, District: Mumbai, State: Maharashtra, Country: India, Pin Code - 400001. : cosenf2.mumbai@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
18. MUMBAI SUBURBAN DISTRICT
Collector of Stamp Andheri
M. M. R. D. A. Building, Bandra Kurla Complex, Bandra East, City: Mumbai, District: Mumbai Suburban Bandra, State: Maharashtra, Country: India, Pin Code - 400051. : cos.andheri@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
Collector of Stamp Borivali
M.M.R.D.A. Building, Bandra Kurla Complex, Bandra East, City: Mumbai, District: Mumbai Suburban Bandra, State: Maharashtra, Country: India, Pin Code - 400051. :cos.borivali@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
Collector of Stamp Kurla
New Administrative Building - 2, Next to Rationing Office, Ramkrishna Chemburkar Marg, Chembur, City: Mumbai, District: Mumbai Suburban Bandra, State: Maharashtra, Country: India, Pin Code - 400071. : cos.kurla@igrmaharashtra.gov.in : 09 : 45 AM to 05 : 30 PM
19. NAGPUR DISTRICT
Joint District Registrar & Collector of Stamps, Nagpur City
New Administrative Building No. 2, A-Wing, 3rd Floor, Civil Line, City: Nagpur City, District: Nagpur, State: Maharashtra, Country: India, Pin Code - 440001. :jdr.nagpurcity@ igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
Joint District Registrar & Collector of Stamps, Nagpur Gramin
New Administrative Building No. 2, A-Wing, 3rd Floor, Civil Line, City: Nagpur City, District: Nagpur, State: Maharashtra, Country: India, Pin Code - 440001. :Jdr.nagpurrural@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
20. NANDED DISTRICT
Joint District Registrar & Collector of Stamps, Nanded
Promod Building, V. I. P. Road, City: Nanded, District: Nanded, State: Maharashtra, Country: India, Pin Code - 431602. : jdr.nanded@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
21. NANDURBAR DISTRICT
Joint District Registrar & Collector of Stamps, Dhule also works as Joint District Registrar & Collector of Stamps for Nandurbar District
Joint District Registrar & Collector of Stamps, Dhule and Nandurbar
New Administrative Building, Collector Office, Ground Floor, City: Dhule, District: Dhule, State: Maharashtra, Country: India, Pin Code - 424001. : jdr.dhule@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
22. NASHIK DISTRICT
Joint District Registrar & Collector of Stamps, Nashik
Nashik Jilha Krushi Audyogik Sahkari Sangh Ltd, 1st Floor, Dwarka Point, City: Nashik, District: Nashik, State: Maharashtra, Country: India, Pin Code - 422011. : jdr.nashik@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
23. OSMANABAD DISTRICT
Joint District Registrar & Collector of Stamps, Osmanabad
Central Administration Building, 1st Floor, Room No. 18, City: Osmanabad, District: Osmanabad, State: Maharashtra Country: India Pin Code - 413501. : jdr.osmanabad@igrmaharashtra.gov.in
: 10 : 00 AM to 05 : 45 PM
24. PALGHAR DISTRICT
Joint District Registrar & Collector of Stamps, Thane also works as Joint District Registrar & Collector of Stamps for Palghar District
Joint District Registrar & Collector of Stamps, Thane Gramin and Palghar
Collector Office Compound, Old Treasury Office, 1st Floor, City: Thane, District: Thane, State: Maharashtra, Country: India, Pin Code - : jdr.thanerural@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
25. PARBHANI DISTRICT
Joint District Registrar & Collector of Stamps, Parbhani
Administrative Building 3rd Floor, City: Parbhani, District: Parbhani, State: Maharashtra Country: India, Pin Code -. : jdr.parbhani@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
26. PUNE DISTRICT
Joint District Registrar & Collector of Stamps, Pune City
5, Finance Road, Goverment Photo Registrar Office Building, Near B. J. Medical Ladies Hostel, City: Pune, District: Pune, State: Maharashtra, Country: India, Pin Code - :jdr.punecity@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
Joint District Registrar & Collector of Stamps, Pune Gramin
5, Finance Road, Goverment Photo Registrar Office Building, Near B. J. Medical Ladies Hostel, City: Pune, District: Pune, State: Maharashtra, Country: India, Pin Code - : jdr.punerural@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
27. RAIGAD DISTRICT
Joint District Registrar & Collector of Stamps, Raigad
Near Alibaug Police Station, City: Alibaug, District: Raigad,
State: Maharashtra, Country: India, Pin Code - 402201. :jdr.raigad@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
28. RATNAGIRI DISTRICT
Joint District Registrar & Collector of Stamps, Ratnagiri
Parasmani Building, K. C. Jain Nagar, Maruti
Mandir, City: Ratnagiri, District: Ratnagiri, State: Maharashtra, Country: India, Pin Code 415612. : -
: jdr.ratnagiri@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
29. SANGLI DISTRICT
Joint District Registrar & Collector of Stamps, Sangli
Sangli Rajwada Compound, City: Sangli, District Sangali, State: Maharashtra, Country: India, Pin Code -. : jdr.sangli@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
30. SATARA DISTRICT
Joint District Registrar & Collector of Stamps, Satara
Teshil Office Compound, City: Satara, District: Satara, State: Maharashtra, Country: India, . Pin Code -. :jdr.satara@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
31. SINDHUDURG DISTRICT
Joint District Registrar & Collector of Stamps, Sindhudurg
Main Administrative Building, 1st Floor, C-Block, Sindhudurgnagari, City: Kudal, District: Sindhudurg, State: Maharashtra, Country: India, Pin Code -. : - :jdr.sindhudurg@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
32. SOLAPUR DISTRICT
Joint District Registrar & Collector of Stamps, Solapur
Collector Office Compound, City: Solapur, District: Solapur, State: Maharashtra, Country: India, Pin Code -. :jdr.solapur@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
33. THANE DISTRICT
Joint District Registrar & Collector of Stamps, Thane City
Collector Office Building, 4th Floor, Thane (West), City: Thane, District: Thane, State: Maharashtra, Country: India, Pin Code - : jdr.thanecity@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
Joint District Registrar & Collector of Stamps, Thane Gramin
Old Treasury Office, 1st Floor, Collector, Office Compound, City: Thane, District: Thane, State: Maharashtra, Country: India, Pin Code - : jdr.thanerural@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
34. WARDHA DISTRICT
Joint District Registrar & Collector of Stamps, Wardha
Collector Office Compound, Sewagram Road, City: Wardha, District: Wardha, State: Maharashtra, Country: India, . Pin Code - 442001. : jdr.wardha@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
35. WASHIM DISTRICT
Joint District Registrar & Collector of Stamps, Akola also works as Joint District Registrar & Collector of Stamps for Washim District
Joint District Registrar & Collector of Stamps, Akola and Washim
Collector Office Compound, City: Akola, District: Akola, State: Maharashtra, Country: India, . Pin Code - :jdr.akola@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM
36. YAVATMAL DISTRICT
Joint District Registrar & Collector of Stamps, Yavatmal
New Administrative Building, Ground Floor, City: Yavatmal, District: Yavatmal, State: Maharashtra, Country: India, Pin Code - : jdr.yavatmal@igrmaharashtra.gov.in : 10 : 00 AM to 05 : 45 PM