HRRS Compliance for Societies in Haryana: Annual Returns, Meetings and Portal Filings

Societies registered in Haryana must comply with continuing requirements under the Haryana Registration and Regulation of Societies Act, 2012 (“HRRS Act”) and the related Rules. Registration is only the beginning. A society must maintain prescribed records, conduct meetings, audit its accounts and file returns through the Haryana Department of Industries and Commerce portal.

This guide provides a practical overview of the principal compliances applicable to an operating society.

1. Mandatory annual return

Every society must file its annual return under Section 50(1) of the HRRS Act.

The annual-return package generally includes:

- Form XV containing the list of members as on 31 March, separately showing additions and deletions during the financial year.

- Annual particulars of office-bearers and Governing Body members, including changes during the year.

- List of Collegium members and electoral colleges, where a Collegium applies.

- Annual report on the working of the society, certified by the President and Secretary.

- Audited Balance Sheet.

- Receipts and Expenditure Account.

- Auditor’s Report.

- Certified copies of special resolutions passed during the year, if any.

The annual return is filed through the portal service titled **“Filing of Mandatory Annual Returns u/s 50(1)”**.

The principal annual return is due within 30 days after the Annual General Meeting. Form XV is subject to an earlier deadline: 60 days after the close of the financial year or 30 days after the AGM, whichever occurs first.

2. Annual General Meeting

A society must hold at least one General Body or Collegium meeting in every financial year.

The AGM should be held within six months after the close of the financial year. For a financial year ending on 31 March, the AGM should therefore be held by 30 September.

The society should maintain:

- AGM notice and agenda.

- Proof that the notice was delivered to members.

- Copy of the notice sent to the District Registrar.

- Attendance sheet.

- Quorum record.

- Audited financial statements placed before the members.

- Annual working report.

- Resolutions passed at the meeting.

- Minutes signed by the Chairperson and Secretary.

Members must ordinarily receive 14 clear days’ notice of the AGM. The audited accounts and Auditor’s Report should accompany the notice unless they have been placed on the society’s website.

3. Governing Body meetings

The Governing Body must meet at least once every quarter and hold a minimum of four meetings during each financial year.

Three clear days’ notice should ordinarily be given for each meeting. A meeting may be held at shorter notice with the consent prescribed under the Act.

Separate records should be maintained for:

- Meeting notices.

- Agendas.

- Attendance.

- Resolutions.

- Signed minutes.

- Confirmation of minutes at the next meeting.

4. Members Register and portal enrolment

Every society must maintain an updated Members Register in the prescribed form.

Admissions, removals, transfers and cessation of membership should be recorded promptly. The portal’s **“Enroll Existing Society Members”** service should be used to keep the online member database aligned with the statutory register.

The society should periodically reconcile:

- Members Register.

- Portal-enrolled members.

- Membership applications.

- Admission and cessation resolutions.

- Identity cards.

- Ownership records, where membership is linked to an apartment, unit or property.

5. Governing Body approval

After an election or appointment of the Governing Body, the society must submit the elected body through the portal service titled:

“Submission of List of Elected Governing Body for Approval u/s 33 & Rule 19.”

The submission should generally include:

- Election notice.

- Final voter list.

- Attendance and quorum record.

- Election proceedings and results.

- List of elected office-bearers and members.

- Relevant General Body or Collegium resolution.

The filing should ordinarily be made within 30 days of the election. The constitution and tenure of the Governing Body are subject to approval by the District Registrar.

Any subsequent change in an office-bearer or Governing Body member should also be reported within the prescribed period.

6. Collegium requirements

A Collegium generally becomes relevant where the society has more than 300 members.

Depending on the society’s membership and registered Bye-laws, it may need to use:

- Approval of Scheme of Collegium

- Submission of List of Elected Collegium Members for Information u/s 30(3)

The elected Collegium-member list should be filed within 15 days of the Collegium election.

Societies with 300 or fewer members ordinarily do not need these services.

7. Books of account and annual audit

Every society must maintain proper accounting records, including:

- Cash book.

- Receipt book.

- Serially numbered vouchers.

- General ledger.

- Bank records.

- Asset and liability records.

- Supporting schedules and registers.

Transactions should be recorded when they occur. The accounts, returns and statutory registers must be verified by at least two authorized office-bearers.

Annual accounts must be audited by an independent Chartered Accountant who is neither a Governing Body member nor a family member of an office-bearer.

The audited financial statements should be completed before the AGM.

8. Event-based portal filings

The following services are used only when the relevant event occurs:

Change in registered office

Use this service whenever the registered-office address changes. The filing normally requires the resolution, address proof, Registration Certificate and prescribed form and fee.

Change in name

A society proposing to change its name must first obtain approval of the new name and then file the special resolution and prescribed application.

Amendment of Memorandum or Bye-laws

An amendment requires a valid special resolution and filing through “Procedure for Amendment in the Memorandum and Bye-laws.”

The amendment does not become effective merely because the society has passed a resolution. It must be filed and registered with the competent authority.

Quorum Meetings

This portal service may be used where meeting or quorum particulars are required by the online workflow. It does not replace the annual-return filing.

9. Formation-stage services

The following services are generally relevant at the time of formation and are not recurring annual compliances:

- Register for Approval of Name of a Society.

- Registration of Society Upon Approval of Name.

A society should permanently retain its name approval, registration application, registered Memorandum and Bye-laws, Registration Certificate and portal acknowledgements.

The service “New Registration Number by an Existing Society” is intended for eligible societies registered under the earlier legal framework that require allotment of an HRRS registration number.

Practical compliance checklist

An operating society should complete the following each year:

1. Update its Members Register and portal membership.

2. Hold at least four Governing Body meetings.

3. Close and reconcile its books of account.

4. Prepare and audit the annual financial statements.

5. Hold the AGM within the prescribed period.

6. Prepare Form XV and Governing Body particulars.

7. Prepare the annual working report.

8. Upload the annual-return package.

9. Pay the prescribed fee.

10. Preserve the final submission, payment receipt and acknowledgement.

Timely compliance protects the society’s registration record and provides reliable evidence of its membership, elected management, financial position and decision-making process.

This article is intended for general information. The applicable filing should be confirmed from the society’s Registration Certificate, registered Bye-laws, membership strength, live portal requirements and subsequent amendments to the law.