Housing Society Compliance Planner — Your Year of Audit, AGM, Tax & Building Dates
For Maharashtra co-operative housing societies. Enter your fixed deposits to see the real return your society is earning — and get a personalised calendar of every committee meeting, audit, AGM, tax and safety deadline, dropped straight into your phone with reminders.
| Compliance | Reference | When |
|---|---|---|
| Annual General Meeting | MCS Act 1960, s.75 | Within 6 months of year-end (by 30 Sep) |
| Annual returns to Registrar | MCS Act 1960, s.79 | Within 6 months (by 30 Sep) |
| Statutory audit | MCS Act 1960, s.81 | Each co-operative year |
| Income-tax return (ITR-5) | Income-tax Act, 2025 | 31 Jul / 31 Oct (if tax audit) |
| Fire safety (Form B) | Maharashtra Fire Act 2006 | Half-yearly (Jan & Jul) |
1Your society & co-operative year
2Fixed deposits held by the society
Add each fixed deposit the society holds. We’ll show the real return it is earning and drop each maturity date into your calendar — add as many as you like.
3What applies to your society
4Building & safety (Maharashtra)
Your fixed deposits — the real return you are earning
Your compliance calendar
Registers the society must maintain
- Register / List of Members (Form I & J)
- Share Register & certificate record
- Nomination Register
- Property / “I” Register
- Minutes Book — General Body
- Minutes Book — Managing Committee
- Cash Book
- General Ledger
- Members’ (Personal) Ledger
- Sinking Fund Register
- Repair & Maintenance Fund Register
- Investment Register (FDs)
- Audit Rectification Register (Form “O”)
- Register of Disputes
- Inward & Outward Register
- Dead Stock / Fixed Asset Register
- Receipt & Voucher files
- Bank Pass-book / Statements file
Want the audit and filings handled, not just scheduled?
We conduct the statutory audit, file the Registrar returns and the society’s income-tax return, and keep your committee on top of every deadline.
Book a 15-minute call📄 Download your society plan
Frequently asked questions
When must a co-operative housing society hold its AGM?
Within six months of the close of the co-operative year, i.e. by 30 September each year, under Section 75 of the Maharashtra Co-operative Societies Act, 1960. The audited accounts are placed before the AGM and the statutory auditor is appointed from the Registrar’s approved panel.
What is the audit requirement for a housing society?
Every society must have its accounts audited each co-operative year under Section 81 of the MCS Act, 1960. After the audit, the committee files the audit rectification report (Form “O”) and submits the annual returns to the Registrar under Section 79.
Does a housing society pay income tax on FD interest?
Yes. Interest earned on fixed deposits with banks that are not members of the society is taxable in the society’s hands and is filed in ITR-5. The bank deducts TDS, which the society claims in its return. Maintenance collected from members is generally governed by the principle of mutuality.
When does GST apply to a housing society?
GST applies only if the monthly maintenance charged per member exceeds Rs 7,500 and the society’s aggregate annual turnover crosses Rs 20 lakh. If both tests are met, the society registers and files GST returns; otherwise it is outside GST.
What are the fire and lift compliances for a society building?
Societies in buildings requiring a fire NOC submit Form B to the fire authority twice a year (around January and July) under the Maharashtra Fire Prevention and Life Safety Measures Act, 2006. A building with a lift renews its lift licence annually under the Maharashtra Lifts Act. Older buildings also require periodic structural audits.