Under the Maharashtra Co-operative Societies Act, 1960, Maharashtra Co-operative Societies Rules, 1961 and Model Bylaws (latest CHS version issued by the Co-operation Department, Maharashtra), every Co-operative Housing Society (CHS) is required to maintain statutory registers, books of accounts, and records.

There is no fixed “number” prescribed, but practically a compliant society maintains 40–70+ records/files, broadly classified into Mandatory (Statutory) and Optional / Good Governance records.

1. MANDATORY RECORDS (Statutory Requirement)

These are compulsory under the Act, Rules, Audit & Model Bylaws.

 A. Registration & Legal Records

• Registration Certificate
• Approved Bylaws (latest amended copy)
• Share Certificate Counterfoils
• Society Seal & Registration File
• List of Promoter Members
• Land Title Documents (Conveyance / Deemed Conveyance)
• Property Card / 7/12 Extract / CTS Plan
• Building Plans & Occupation Certificate (OC)
• Development Agreement / Agreements for Sale

 B. Membership Registers & Files

• I Register (Members Register)
• J Register (Associate Members)
• Nominal Members Register
• Share Register & Share Ledger
• Transfer Register
• Nomination Register
• Membership Application Files
• Resignation / Expulsion Records

 C. Accounts & Financial Records (As per Audit Requirements)

• Cash Book
• Bank Book
• General Ledger
• Member-wise Ledger
• Receipt Book (pre-numbered)
• Payment Vouchers File
• Investment Register
• Fixed Assets Register
• Audit Reports File
• Statutory Returns File
• Annual Accounts (Balance Sheet, Income & Expenditure)
• Maintenance Bills & Collection Register
• Sinking Fund / Repair Fund Register

 D. Statutory Registers (as per MCS Rules & Audit Manual)

• Minutes Book (AGM & SGM)
• Committee Meeting Minutes Book
• Attendance Register (General Body & Committee)
• Property Register
• Dead Stock Register
• Library / Documents Register (if applicable)
• Complaint Register
• Inward Register
• Outward Register

 E. Compliance & Governance Records

• AGM File (Notice, Agenda, Minutes)
• Election Records (if applicable under Maharashtra Co-operative Societies (Election to Committee) Rules, 2014)
• Insurance Policies File
• Service Contracts (Lift, Security, Housekeeping)
• Statutory Compliance File (Registrar submissions)
• Society Audit Rectification Report File

 F. Legal & Dispute Records

• Court Cases File
• Registrar Correspondence File
• Notices Issued to Members
• Arbitration / Dispute Files

 2. OPTIONAL / RECOMMENDED RECORDS (Good Governance)

These are not strictly mandatory but highly recommended for transparency, dispute handling, and professional management.

 A. Administrative Files

• Vendor Register
• Staff Records (Attendance, Salary, PF/ESIC if applicable)
• AMC Tracking File
• Asset Warranty File
• Key Register

 B. Utility & Infrastructure Records

• Water Supply Log
• Electricity Consumption Records
• Generator / STP / Pump Maintenance Logs
• Fire Safety Compliance File

 C. Communication & Transparency

• Circulars File
• WhatsApp / Digital Communication Record (print backups advisable)
• Notice Board Record File
• Member Contact Directory

 D. Management & Planning

• Annual Budget File
• Project / Major Repair File
• Redevelopment File (if applicable)
• Risk & Compliance Checklist File

 E. Digital & Backup Records (Modern Practice)

• Soft Copy Backup (Google Drive / Server)
• Accounting Software Data Backup (e.g., Tally)
• Scanned Copies of All Legal Documents
• Email Communication Archive

 

 

 PRACTICAL SUMMARY

Category	Approx. No. of Records
Mandatory Statutory	30–40
Accounts & Audit	10–15
Governance & Legal	10–15
Optional / Best Practice	15–25
Total Recommended System	50–70+ Records

 IMPORTANT LEGAL NOTE

• Under Section 79 & 81 of the MCS Act, societies are legally bound to maintain proper books and records, failing which:
  • Audit objections arise
  • Managing Committee may face disqualification
  • Registrar can initiate action

 PRACTICAL ADVICE (Based on Audit Practice)

For a well-managed CHS adopt:

✔ File Indexing System (Numbered Files)
✔ Separate Statutory Cupboard (Lock & Key)
✔ Digital + Physical Hybrid System
✔ Year-wise File Segregation
✔ Audit-ready Documentation always.

 

Disclaimer: This article is for general guidance and educational purposes only, for society-specific compliance and documentation systems, consult CS Lawship Team – Society Consultants.

Complete Filing System for Co-operative Housing Societies: Mandatory & Recommended Records under MCS Act, 1960