A society is registered under the Societies Registration Act, 1860 as adapted by the State in which it is registered, and almost every State has amended the 1860 Act or replaced it. The one obligation that is common to all of them is the annual list of the governing body. Everything else — when the annual general meeting is held, whether the accounts have to be audited, and what is filed with the Registrar — comes from the State Act and from the society's own memorandum and rules.
Filings with the Registrar of Societies
The base position under the 1860 Act is set out first. The State variations are not cosmetic: Delhi, Uttar Pradesh, Tamil Nadu, Karnataka and Madhya Pradesh each change the timing and the form, and several States require the audited accounts to be filed as well.
| # | Compliance | Due date |
|---|---|---|
| 1 | Annual list of the members of the governing body — the names, addresses and occupations of the governors, council members, directors, trustees or other persons entrusted with the management, filed with the Registrar of Societies — section 4 of the Societies Registration Act, 1860 | Once in every year, in the month of January under the 1860 Act as originally enacted. Several States have substituted this — commonly within fourteen days of the annual general meeting |
| 2 | Annual general meeting of the members | Annually, as required by the memorandum and rules of the society and by the State Act |
| 3 | Audited accounts filed with the Registrar | State-specific. Generally within three to six months of the close of the financial year, where the State Act requires it |
| 4 | Intimation of a change in the governing body, in the name, or in the memorandum and rules | Within the period fixed by the State Act, commonly thirty days |
| 5 | Renewal of registration | Not required under the 1860 Act. A few States have introduced periodic renewal — check the State Act |
In Maharashtra a registered society is also a public trust under section 2(13) of the Bombay Public Trusts Act, 1950, and has to comply with the Charity Commissioner filings in addition to those above. See our trust checklist for those.
Meetings of the governing body and the annual general meeting
For a society the memorandum and the rules and regulations are the constitution, and they are enforceable. The Registrar will test the annual list against the minutes of the meeting at which the governing body was elected.
| # | Meeting or obligation | Requirement |
|---|---|---|
| 1 | Annual general meeting | Annually, in the manner and within the time laid down in the rules of the society. Karnataka requires the first meeting within eighteen months and annually thereafter |
| 2 | Meetings of the governing body | At the intervals fixed by the rules. Where the rules are silent, as often as the administration of the society requires |
| 3 | Notice | As prescribed by the rules of the society |
| 4 | Minutes | Every meeting minuted and signed. The minutes of the meeting at which the governing body is elected support the annual list filed under section 4 |
| 5 | Election of the governing body | At the intervals fixed by the rules, and the result reflected in the annual list filed with the Registrar |
Documents required to be drafted
As with a trust, the documents are where the compliance actually sits. The two failures seen most often are a governing body whose term has expired without a fresh election, and an annual list that does not match the minutes.
| # | Document | When |
|---|---|---|
| 1 | Memorandum of association and the rules and regulations, with every amendment as registered | Kept permanently |
| 2 | Annual list of the governing body under section 4 | Filed annually with the Registrar |
| 3 | Minutes of the annual general meeting and of the meetings of the governing body | Entered and signed after each meeting |
| 4 | Annual accounts — receipts and payments, income and expenditure, and balance sheet | For the year ended 31 March |
| 5 | Auditor's report, where the State Act or the rules require an audit | With the accounts |
| 6 | Register of members, with the class of membership and the subscription position | Kept current |
| 7 | Records of donations for Form 10BD, and the certificates in Form 10BE | By 31 May |
- Register of members with the class of membership, and the record of subscriptions received.
- Minute books of the general body and of the governing body.
- Books of account and the vouchers supporting them.
- Register of immovable property of the society.
- Separate books for foreign contribution, where the society holds an FCRA registration.
Taxation and accounting compliances
Alongside the filings with the Registrar, the following tax and accounting compliances commonly apply. Which of them actually bite depends on turnover, on the nature of the receipts and on registration under the respective statute.
| # | Compliance | Due date |
|---|---|---|
| 1 | Form ITR-7 — return of income | 31 October following the financial year |
| 2 | Form 10B or Form 10BB — audit report of the trust or institution | 30 September |
| 3 | Form 10AB — renewal under section 12AB and section 80G | Six months before expiry |
| 4 | Form 10BD and Form 10BE — statement of donations and the donor certificate | 31 May |
| 5 | GST returns — GSTR-1 monthly (11th of the following month) or quarterly under QRMP (13th of the month after the quarter), and GSTR-3B monthly (20th) or quarterly (22nd or 24th, depending on the State group). | Monthly or quarterly, as opted |
| 6 | GSTR-9 — GST annual return, where aggregate turnover exceeds ₹2 crore | 31 December following the financial year |
| 7 | GSTR-9C — self-certified reconciliation statement, where aggregate turnover exceeds ₹5 crore | 31 December following the financial year |
| 8 | TDS returns — Form 24Q (salary), 26Q (resident non-salary) and 27Q (non-resident), by every person holding a TAN | 31 July, 31 October, 31 January and 31 May |
| 9 | TCS return — Form 27EQ, by every person liable to collect tax at source | 15 July, 15 October, 15 January and 15 May |
| 10 | Monthly deposit of TDS and TCS | 7th of the following month; 30 April for March |
| 11 | TDS and TCS certificates — Form 16 (salary), Form 16A and Form 27D | Form 16 by 15 June; Form 16A and 27D within 15 days of the return due date |
| 12 | Advance tax — where the tax liability for the year is ₹10,000 or more, in instalments of 15, 45, 75 and 100 per cent of the estimated liability | 15 June, 15 September, 15 December and 15 March |
Dates are those applicable to the financial year 2025-26 (assessment year 2026-27). The Income-tax Act, 2025 replaces the 1961 Act from tax year 2026-27, and the section numbers in every tax checklist will change from that year — the dates above are stated on the 1961 Act as it applies to this cycle.
Labour law compliances and their applicability
Labour law obligations are triggered by headcount and by wage levels rather than by the form of the entity, so the same table applies whether the employer is a company, an LLP, a firm or a proprietor. The threshold column is what decides whether a line applies at all.
| # | Compliance | Applies to |
|---|---|---|
| 1 | Employees' Provident Fund — monthly ECR and remittance of contributions at 12 per cent by each of employer and employee. Paid by the 15th of the following month. | Establishments employing 20 or more persons. Mandatory coverage up to a wage of ₹15,000 a month; voluntary coverage is possible below the threshold |
| 2 | Employees' State Insurance — monthly contribution and challan at 3.25 per cent (employer) and 0.75 per cent (employee), by the 15th of the following month, and the half-yearly return of contributions where the region still requires it | Establishments employing 10 or more persons (20 in some States for shops). Covers employees drawing wages up to ₹21,000 a month, or ₹25,000 for a person with disability |
| 3 | POSH — constitution of the Internal Committee, a policy, and an awareness and training programme | Every workplace with 10 or more employees, counting all workers of every description. Members hold office for a maximum of three years and must then be reconstituted |
| 4 | POSH annual report to the District Officer, and the disclosure of the number of complaints in the Board's report | Every employer that is required to have an Internal Committee. |
| 5 | Payment of Bonus — payment of the annual bonus and the annual return in Form D | Establishments employing 20 or more persons, for employees drawing up to ₹21,000 a month. Bonus is payable within eight months of the close of the year |
| 6 | Payment of Gratuity — payment on the event, and the notices in Forms A, B and C | Establishments employing 10 or more persons. Payable after five years of continuous service, and after one year for a fixed-term employee |
| 7 | Maternity Benefit — 26 weeks of paid leave, and the registers and returns under the State rules | Establishments employing 10 or more persons. A creche is required at 50 or more |
| 8 | Professional tax — enrolment, registration and the periodic return | Only in the States that levy it — Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam and others. It is not levied in Delhi, Uttar Pradesh, Haryana, Rajasthan or Punjab |
| 9 | Shops and Establishments — registration and, where the State requires it, renewal | Every shop and commercial establishment, from the day it commences. Registration within 30 days; renewal cycles run from one year to lifetime depending on the State |
| 10 | Contract labour — registration of the principal employer, licensing of the contractor, and the periodic returns | Where 20 or more contract workers are engaged (the threshold is 50 under the Occupational Safety, Health and Working Conditions Code, 2020) |
| 11 | Minimum wages — payment at not less than the notified rate, with the variable dearness allowance revision | Every scheduled employment. Central revisions usually take effect on 1 April and 1 October; State cycles differ |
Headcount thresholds are counted across the establishment, not the entity, and several of them are State-specific. Where an entity operates from more than one State the position must be tested State by State.
Event-based compliances
Everything set out above recurs every year. Separately from these, a society attracts event-based compliances — obligations that arise only when something particular happens, and that usually carry a short deadline running from the date of the event itself rather than from the close of the financial year.
If an event of this kind has occurred, or is being planned, the position should be checked before the deadline rather than after it. Please write to us with what has happened and we will tell you what has to be filed and by when.
Please do not treat this page as advice on your own facts. Before you rely on it, have the position checked against your own constitution documents, your last filed accounts and your actual figures for the year. We would be glad to do that for you.
Have your position checked
Tell us what the entity is and we will confirm exactly which of these apply to you this year, what is already overdue, and what it will cost to put right.
Prepared by MPS & Associates, Company Secretaries, on the law as it stood on 3 August 2026, by reference to the Ministry of Corporate Affairs, the Securities and Exchange Board of India, BSE Limited, the National Stock Exchange of India Limited, the Reserve Bank of India, the Central Board of Direct Taxes and the Goods and Services Tax Network, as applicable. Statutes, rules, thresholds and due dates change. Nothing on this page is professional advice, and no professional relationship arises from reading it. Please see our Disclaimer.