Every year within six months of the closure of the accounting year every multi-State co-operative society shall file the following returns with the Central Registrar, namely:—

1. annual report of the activities;
2. audited statements of accounts;
3. plan for surplus disposal as approved by the general body;
4. list of amendments to the bye-laws of the multi-State co-operative society;
5. declaration regarding date of holding of general body meeting and conduct of elections where due;
6. any other information required by the Central Registrar in pursuance of any of the provisions of this Act.