Where do I get e-stamp paper in Odisha, and how do I verify it?

E-stamp paper in Odisha: what it is

An e-stamp paper in Odisha is an e-Stamp Certificate: a computer-printed certificate, with a unique identification number, that proves the stamp duty on a document has been paid. It does the same job as a physical non-judicial stamp paper bought from a stamp vendor. The system runs under the Odisha e-Stamp Rules, 2015, notified by the Revenue and Disaster Management Department (notification No. 1801 dated 30 December 2015). The Stock Holding Corporation of India Limited (SHCIL) is the Central Record Keeping Agency that issues the certificates and keeps the central database.

The duty itself is charged under the Indian Stamp Act, 1899 as amended for Odisha (still printed in older papers as the Orissa amendment). Schedule I-A sets the duty for each type of document (called an "article"). Two recent Odisha changes show how the schedule moves:

• The Indian Stamp (Odisha Amendment) Act, 2021 charges 2 per cent of the consideration or market value (whichever is higher) on an agreement for sale that hands over possession and on a development agreement, and on a power of attorney to a non-family member to sell immovable property; a power to a listed family member attracts a fixed Rs 1,000. See power of attorney in Odisha.
• An ordinance of May 2026 revised Article 23 for transfers of apartments by promoters to allottees, and of common areas to the allottees' association. See apartment ownership in Odisha.

Always get the correct article and duty from the Sub-Registrar's office before paying, because a wrong article means a deficit.

Ways to pay stamp duty in Odisha

Court fee for cases is a different payment and is not paid with non-judicial stamps; see court fees in Odisha.

Where to buy e-stamp paper in Bhubaneswar and elsewhere

When the facility began on 27 June 2016, the Inspector General of Registration (IGR), Odisha, Cuttack announced counters at the District Sub-Registrar's office in Cuttack and at SHCIL branch offices in Cuttack, Bhubaneswar and Rourkela, with other registration offices to follow. Under the Rules, ACCs can be scheduled banks, government financial institutions, post offices and others approved by the government. In March 2024 the state Cabinet decided that licensed stamp vendors working as ACCs would receive a commission of 0.85 per cent from the state, in addition to SHCIL's commission, so many vendors now issue e-stamps as well.

The IGR notice said the certificate was issued for Rs 1,000 and above. Ask the counter for the current minimum; for smaller amounts, physical stamp paper is commonly used.

How to get an e-stamp certificate, step by step

1. Find the article and duty. Ask the Sub-Registrar's office, or the office or person who will receive the document, which Schedule I-A article applies and how much duty is due.
2. Fill in the application form at the counter (Form 4 under the Rules): names of the first and second party, who is paying the duty, the article, a short description of the document and property, the consideration and the amount.
3. Pay. Cash gets the certificate at once. Cheque or demand draft is accepted, with the certificate issued after the amount is credited. NEFT/RTGS to SHCIL's account is also allowed; take the bank's transaction reference to the counter.
4. Check the printout before you leave. The official enters the details and you are asked to confirm them. A wrong name, amount or article is far easier to fix now than later.
5. Print the document on the certificate or attach it as the Rules require. The certificate's unique number must appear at the head of each page of the instrument (Rule 28).

E-stamp verification on the SHCIL website

Anyone can check a certificate on the SHCIL e-stamp website using "Verify e-Stamp Certificate" and the certificate details. Do this before signing any agreement that someone else has prepared, and before accepting a document as proof of a transaction. A registering officer also verifies the certificate online, and once it is used the number is disabled so that it cannot be used again (Rules 29 and 30). One certificate can be used for only one document (Rule 27). For a physical stamp paper, check the vendor's name, licence number, serial number, date and the purchaser's name written on the back.

Validity, mistakes and refunds

• No time limit for use. The e-Stamp Rules do not set a period after which a certificate lapses. Still, buy it close to the date you will sign, in the name of a party to the document.
• Spoiled or unused certificates. The Collector can cancel a spoiled or unrequired certificate and refund the amount under the refund provisions of the Stamp Act (Rules 31 and 32). The original certificate must be produced and the application must be made within the time the Act allows, so apply promptly.
• Extra duty. If more duty is needed, a separate e-stamp certificate is bought for the difference (Rules 25 and 26).

Deficit stamp duty and impounding

A document that is not stamped, or is stamped for less than the proper duty, has consequences under the Indian Stamp Act:

• Impounding (Section 33). A court, a registering officer or a public officer before whom the document comes must impound it if it is not duly stamped.
• Not admissible as evidence (Section 35) until the deficit duty and a penalty are paid. In the Act as enacted, the penalty can reach ten times the deficit. The Collector can then certify the document and may reduce the penalty (Sections 38 and 40). Check the current Odisha position with the office.
• Not void. An unstamped or understamped agreement is not void; the defect is curable by paying the duty and penalty. A seven-judge bench of the Supreme Court said this in December 2023, in a case about stamping and arbitration agreements.
• Adjudication before you sign (Section 31). If you are unsure of the duty, you can ask the Collector to decide the duty on the document. This avoids a later deficit.

Deficits come up most often with rent agreements, agreements for sale, development agreements and powers of attorney. See renting in Odisha and sale and gift deed registration.

Practical points

• Stamp paper of the right value does not mean the document is valid, registered or properly drafted. Registration is a separate step at the Sub-Registrar's office.
• Affidavits often go on non-judicial stamp paper; see affidavits and notarisation in Odisha.
• Fake stamp papers and recycled certificates have been sold in the past. Buy only from a counter or a licensed vendor, and verify.
• Keep the receipt or the counterfoil the counter gives you.

Drafting work is described under drafting and opinions.

Frequently asked questions

Official sources

• IGR Odisha: e-Stamping notice (availability, payment, verification)
• Odisha e-Stamp Rules, 2015 (Gazette notification)
• SHCIL e-stamp: verify an e-stamp certificate
• Indian Stamp (Odisha Amendment) Act, 2021
• Odisha Ordinance 3 of 2026 amending the Indian Stamp Act (PRS)
• OdishaTV (March 2024): Cabinet decision on e-stamping by licensed vendors

General information, not legal advice. Every matter turns on its own facts and documents, and the law and official procedures change. Check the current position with the concerned office, or take advice on your own facts, before acting.