- Every registered society shall file returns, within six months from the close of every co-operative year, to the Registrar, including the following matters, namely:-

1. annual report of its activities;
2. its audited statement of accounts;
3. plan for surplus disposal as approved by the general body of the co-operative society;
4. list of amendments to the by-laws of the co-operative society, if any;
5. declaration regarding date of holding of its general body meeting and conduct of elections when due; and
6. any other information required by the Registrar in pursuance of any of the provisions of this Act or the rules.]