Compliance Requirements for Society

Society registration is governed by state government(s), thus the application for society registration must be filed to the specific authority of the state, where the registered office of the society is situated. A Society can be created by a minimum of 7 persons. Apart from persons from India, companies, foreigners, as well as other registered societies can also subscribe to the memorandum of association of society.

The power to register a Society lies with the Registrar of Societies. Society can be formed for Social welfare activities like promotion of literature, science or the fine arts or for the diffusion of useful knowledge or for a charitable purpose.

Registration Requirement

        1. Registration under Societies Registration Act, 1860
        2. PAN
        3. TAN
        4. GST Registration – In case annual turnover exceeds the prescribed limit of Rs. 40 Lakhs. 
        5. FCRA Registration – For accepting foreign contributions. 

Annual Compliance for Society

       1. Filing of the annual report along with the list of office bearers/ governing body members with the Registrar.
       2. Filing of the income tax return annually.
       3. Filing of GST returns if registered. 
       4. Filing of TDS returns, if applicable.
       5. Maintenance of minutes of meetings and other statutory records.
       6. Maintenance of accounts and audit of financial statements. 
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