Compliances post Society Registration

Hey Amit! After registering a Society (usually under the Societies Registration Act, 1860), here are the key post-registration compliances you need to keep in mind:

Post-Registration Compliances for a Society

Governing Body Meetings
- First General Body Meeting (GBM): Usually held soon after registration to finalize office-bearers.
- Annual General Meeting (AGM): Must be held every year as per the bylaws (typically within 6 months from the end of financial year).
- Executive Committee / Governing Body Meetings: Held as per bylaws (commonly quarterly or half-yearly).
Maintenance of Statutory Records
- Register of Members.
- Minutes book for GBM and Committee meetings.
- Register of office-bearers.
- Other records as per bylaws.
Filing Annual Returns/Reports
- Some states require societies to file an Annual Return or Annual Report with the Registrar of Societies.
- This typically includes financial statements and list of office-bearers.
- Timeline varies by state (often within 6 months from end of financial year).
Accounting and Auditing
- Maintain proper books of accounts.
- Conduct annual audit by a Chartered Accountant or qualified auditor as per society rules or state laws.
- Present audited accounts in AGM.
Tax Registrations and Filings (if applicable)
- Apply for PAN and TAN for society.
- File Income Tax Returns annually.
- If registered under section 12A/80G for tax exemption, ensure compliance to retain benefits.
- GST registration if applicable (based on turnover).
Compliance with Other Laws
- Labor laws if society employs staff.
- Maintain compliance with state-specific laws relating to societies.
Renewals and Notifications
- Intimate any change in address, office-bearers, rules, etc., to Registrar of Societies.
- Renew registration if required under state laws.

Note: Exact compliances and timelines can vary depending on the state in which the society is registered, so do check the local Registrar of Societies guidelines.