Timeline for Society Compliance Filings in India
(As per the Societies Registration Act, 1860 and State-Specific Rules)

1. Annual General Meeting (AGM)
• Must be held once every year as per the society’s bye-laws
• Usually conducted within 6 months of the end of the financial year
• Agenda includes adoption of audited accounts, election of office bearers, and annual reports

2. Annual Return Filing
• Must be filed within 30 to 60 days of the AGM (timeline varies by state)
• Submitted to the Registrar of Societies
• Includes:
– List of governing body members
– Copy of AGM minutes
– Annual activity report
– Certified financial statements (income & expenditure, balance sheet)

3. Audited Financial Statements
• Prepared after the financial year ends (31st March)
• Must be audited by a Chartered Accountant
• Audit report is part of the annual return submission
• Timeline: Generally within 6 months of year-end, along with the AGM

4. List of Governing Body Members
• Filed annually with the Registrar of Societies
• Includes names, addresses, and designations of committee members
• Due along with the annual return filing

5. PAN, TDS, and Income Tax Filings (if applicable)
• If society has PAN and taxable income (non-exempt activities), it must file ITR-5
• Due date: 31st July of each year unless audit is required
• TDS returns (if applicable) – filed quarterly, similar to other entities

6. 12A and 80G Compliance (if registered for tax exemption)
• Maintain proper utilization and documentation of exempted funds
• Renewal or revalidation of 12A/80G (if applicable) must be tracked under Income Tax Act
• File Form 10B or 10BB (audit report) and Form 10 (accumulation) if required

7. FCRA Filings (for societies receiving foreign donations)
• File Annual Return in Form FC-4 under the FCRA, 2010
• Due date: 31st December following the end of the financial year
• Must maintain FCRA account and submit separate audited statement

8. GST Compliance (if registered)
• File GSTR-1 and GSTR-3B monthly or quarterly, based on turnover
• File Annual Return (GSTR-9) by 31st December of the next financial year
• Maintain invoice-wise records for taxable services or transactions9. Renewal or Revalidation (State-Specific)
• Some states (e.g., Uttar Pradesh, Rajasthan) require periodic renewal every 3–5 years
• Application for renewal must be submitted before expiry with annual returns and audit reports