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The Gujarat government has amended several provisions of the Gujarat Stamp Act, 1958.
These amendments aim to reduce citizen-centric rates and enhance administrative ease and convenience, thereby ensuring the effective implementation of Gujarat Stamp Amendment Bill 2025.
The revised provisions of the Stamp Duty Act will come into effect across the state from April 10. The amendments introduced by the state’s Revenue Department mainly include:
In cases of ancestral property, documents related to relinquishment of rights by the legal heirs of a deceased daughter can now be executed by paying a stamp duty of ₹200.
For loans up to ₹1 crore, the maximum stamp duty payable will be limited to ₹5,000. For loan amounts above ₹10 crore, the current stamp duty cap of ₹8,00,000 for mortgage/hypothecation documents has been raised to ₹15,00,000.
However, if loans are availed from more than one bank, then excluding surcharge, the maximum payable stamp duty will be ₹75,00,000.
In cases of additional guarantees, a fixed stamp duty of ₹5,000 will now be required. In cases where less stamp duty has been paid and the applicant comes forward voluntarily to pay the due amount, the outstanding duty will be recovered at the rate of 2% per month, with a maximum penalty of up to four times the shortfall.
If stamp duty evasion is detected by the authorities, it will be recovered at the rate of 3% per month, with a maximum penalty of up to six times the due amount.