Annual Filing Obligations

Registered societies must submit annual reports and records to the Registrar of Societies to maintain their legal status. This ensures transparency, accountability, and continued recognition.

• Submit an annual list of the managing committee members.
  
• File the annual activity and progress report of the society
  
• Submit audited financial statements, including income and expenditure
  
• Maintain and update the society’s membership register
  
• Comply with the timelines specified under the Societies Registration Act
  

Financial Record Maintenance

Societies must maintain accurate and verifiable financial records to ensure the lawful use of funds. These documents are subject to internal and external audit scrutiny.

• Maintain proper books of account, including cash book and ledger.
  
• Prepare an annual budget and get it approved by the governing body.
  
• Ensure an audit of accounts by a certified chartered accountant.
  
• Keep records of donations, grants, and fund utilization.
  
• Maintain bank account records and voucher files for transparency.
  

Meeting and Governance Requirements

Regular meetings and decision-making practices must be followed to ensure democratic governance. Proper documentation of such meetings is a legal necessity.

• Hold at least one Annual General Meeting every year.
  
• Conduct periodic Executive Committee or Governing Body meetings.
  
• Maintain minutes of all meetings in a bound register.
  
• Provide prior notice and an agenda to all members before meetings.
  
• Ensure quorum and voting processes follow the society’s bylaws.
  

Amendment and Documentation Updates

Societies must update the authorities if there are any structural, operational, or legal changes. This helps in maintaining correct public and official records.

• Notify the Registrar of any change in the society’s name or address.
  
• File resolutions passed for amendments to the Rules and MoA.
  
• Submit the updated list of office bearers after the elections.
  
• Record changes in membership, resignations, or terminations
  
• Update contact details and correspondence addresses as needed.
  

Legal and Statutory Compliance

To operate legally, societies must also comply with applicable laws beyond the Societies Registration Act. Non-compliance can lead to penalties or cancellation of registration.

• Adhere to the Income Tax Act for exemption, PAN, and TDS compliance.
  
• File income tax returns if required based on income or donations
  
• Register under FCRA if receiving foreign contributions.
  
• Obtain and renew licenses or permits for specific operations.
  

Comply with labor laws if employing staff or workers.