Stamp Duty & Registration Fees on Sale Deed

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niki (Querist)
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05 June 2025 Hi,

We are purchasing a flat in Mumbai for which we have entered into an "Agreement for Sale" with the seller. We have paid stamp duty on the "agreement for sale" as per market value and registered the agreement after paying registration fees of Rs. 30,000/-.
Now we have paid the entire consideration to the seller and taken possesion of the flat and now we are making the "Sale Deed" for this property.
What is the amount of stamp duty now payable of this "Sale deed" since we have already paid SD as per MV on agreement ?
Also what is amount of registration fees now payable for registrering this sale deed as we have already Rs. 30k on the agreement.

Thanks
Niki

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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06 June 2025 Stamp duty is calculated based on the higher of the two values: the declared consideration (i.e., the price you paid) or the municipal/circle rate (government-assessed value).

If the consideration is lower than the municipal value, then stamp duty will be charged on the municipal value.

You should prepare a sale deed based on the actual price paid, pay the applicable stamp duty, and if there's a shortfall due to municipal value being higher, you must pay the difference. Note that refund of excess stamp duty is generally not allowed.

This query remains open for your further questions.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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21 August 2025 You do not need to pay stamp duty again for the Sale Deed if the full duty was already paid on the Agreement for Sale. For registration, you have already paid the full registration fee of ₹30,000, so no additional registration fee is payable for the Sale Deed, provided it is part of the same transaction. Nominal fees of ₹500 or so are charged for enrolment of the document.

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