Reminder: Societies Must File Annual Return With Registrar by September 30

With the September 30 deadline for holding the Annual General Meeting (AGM) now three weeks away, managing committees are being reminded of a second, separate obligation that is easy to miss: filing the society's Annual Return with the Registrar of Co-operative Societies by the same date. Holding the AGM and filing the Annual Return are two distinct compliance steps under the Maharashtra Co-operative Societies Act, 1960, and completing one does not automatically satisfy the other.

What the Annual Return must contain

The Annual Return is a consolidated statement filed with the local Deputy or Assistant Registrar of Co-operative Societies. It typically includes the list of active and inactive members, changes in share capital and membership during the year, the audited financial statements adopted at the AGM, details of the managing committee as constituted after any elections, and confirmation that statutory funds such as the sinking fund and repair fund have been maintained as prescribed. Secretaries are expected to prepare the underlying accounts — receipts and payments, income and expenditure, and the balance sheet — within 45 days of the close of the cooperative year, so that figures are ready well before the AGM and the subsequent filing.

Why this is often missed

Many managing committees treat the AGM as the finish line for the year's compliance calendar and only realise afterward that a separate return needs to be lodged with the Registrar's office. Because the filing follows on from figures approved at the AGM, societies that hold their AGM close to September 30 risk running out of time to prepare and submit the return by the same date. The 2026 amendment rules have also added new categories of members — joint and provisional members — that must now be reflected correctly in the return, adding a step some committees may not yet be familiar with.

What this means for housing societies

• Do not treat the AGM as the end of the compliance cycle — the Annual Return to the Registrar is a separate filing with its own September 30 deadline.
• Schedule the AGM early enough in September to leave time to prepare and submit the Annual Return before the same deadline.
• Ensure the return correctly reflects any new joint or provisional members admitted under the 2026 amendment rules.
• Keep a copy of the filed return and the Registrar's acknowledgment, as it may be needed for future deemed conveyance, redevelopment, or audit processes.

Societies unsure of the exact format or where to file should check with their local Deputy Registrar's office, as some divisions now accept returns through the online Sahakar MITRA or similar portals in addition to physical filing. Committees still finalising FY 2025-26 accounts should prioritise the audit sign-off now so both the AGM and the Annual Return can be completed comfortably within the statutory window.