(1) Every year within thirty days of the holding of the annual general meeting every cooperative shall file the following returns with the Registrar :––
(a) annual report of activities ;
(b) annual statements of accounts as audited by a chartered accountant with auditor’s report ;
(c) statistical statement indicating name of the cooperative ; core services offered by the cooperative to its members ; total number of members as on the last day of the year ; total liabilities expressed as (i) funds from members and surpluses, (ii) funds from the government and (iii) funds from other external sources as on the last day of the financial year ; quantum in rupees of services provided (i) to members and (ii) to non-members ; and surplus/deficit at end of year ; and
(d) annual disposal of surplus or management of deficit.
(2) Alongwith the returns specified in sub-section (1) every cooperative shall furnish the following information to the Registrar :––
(a) the date of the annual general meeting at which the returns to be filed with the Registrar were considered and/or approved ;
(b) the total number of members on the rolls of the cooperative who were eligible to vote on the date of such annual general meeting ;
(c) the number of eligible members present at such annual general meeting ;
(d) list of names of directors, their addresses and their terms of office ;
(e) name and address of the chartered accountant appointed for auditing the current year’s accounts ; and
(f) any other relevant and specific information required by the Registrar who will enable him/her to decide whether the cooperative has conducted its affairs in accordance with the principles of cooperation and this Act.
(3) If the returns and information as specified in sub-section (1) and (2), are not filed with the Registrar within the time specified in sub-section (1) it shall be treated as an offence under this Act and the cooperative shall be penalized in accordance with the provisions of this Act.
(4) The Registrar shall submit an annual report to the Government by 31st March of each year, containing statistical information on the cooperatives in the 1 Union territory of Jammu and Kashmir compiled from the returns received during the previous calendar year, under sub-section (1) (d), with regard to the total number of cooperatives in the 1[Union territory of Jammu and Kashmir], their membership, funds, services and surplus/ deficit ; and the report shall also contain information on the strength of staff in the Department of Cooperation including those on deputation, establishment expenses on the department, fee raised under this Act by the department, and a statistical summary of statutory powers exercised during the previous calendar year.
(5) Any person may apply in writing to the Registrar seeking a copy of the Registrar’s annual report or of any return/s or any information filed with the Registrar, and such information shall be made available by the Registrar on reasonable fee.
(a) annual report of activities ;
(b) annual statements of accounts as audited by a chartered accountant with auditor’s report ;
(c) statistical statement indicating name of the cooperative ; core services offered by the cooperative to its members ; total number of members as on the last day of the year ; total liabilities expressed as (i) funds from members and surpluses, (ii) funds from the government and (iii) funds from other external sources as on the last day of the financial year ; quantum in rupees of services provided (i) to members and (ii) to non-members ; and surplus/deficit at end of year ; and
(d) annual disposal of surplus or management of deficit.
(2) Alongwith the returns specified in sub-section (1) every cooperative shall furnish the following information to the Registrar :––
(a) the date of the annual general meeting at which the returns to be filed with the Registrar were considered and/or approved ;
(b) the total number of members on the rolls of the cooperative who were eligible to vote on the date of such annual general meeting ;
(c) the number of eligible members present at such annual general meeting ;
(d) list of names of directors, their addresses and their terms of office ;
(e) name and address of the chartered accountant appointed for auditing the current year’s accounts ; and
(f) any other relevant and specific information required by the Registrar who will enable him/her to decide whether the cooperative has conducted its affairs in accordance with the principles of cooperation and this Act.
(3) If the returns and information as specified in sub-section (1) and (2), are not filed with the Registrar within the time specified in sub-section (1) it shall be treated as an offence under this Act and the cooperative shall be penalized in accordance with the provisions of this Act.
(4) The Registrar shall submit an annual report to the Government by 31st March of each year, containing statistical information on the cooperatives in the 1 Union territory of Jammu and Kashmir compiled from the returns received during the previous calendar year, under sub-section (1) (d), with regard to the total number of cooperatives in the 1[Union territory of Jammu and Kashmir], their membership, funds, services and surplus/ deficit ; and the report shall also contain information on the strength of staff in the Department of Cooperation including those on deputation, establishment expenses on the department, fee raised under this Act by the department, and a statistical summary of statutory powers exercised during the previous calendar year.
(5) Any person may apply in writing to the Registrar seeking a copy of the Registrar’s annual report or of any return/s or any information filed with the Registrar, and such information shall be made available by the Registrar on reasonable fee.
Source footnotes
1. Substituted by S.O. 3466(E) dated 05.10.2020 for “State”.आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Registration of a new cooperative.Section 4 · Conversion of a cooperative society into a cooperative under this Act.Section 5 · Cooperative to be body corporate.Section 6 · Articles of association.Section 7 · Amendment of articles of association.Section 8 · Name of a cooperative.India Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.