law: 120. Filing of returns.
  Every year within six months of the closure of the accounting year everymulti-State co-operative society shall file the following returns with the Central Registrar, namely:
  (a) annual report of the activities;
  (b) audited statements of accounts;
  (c) plan for surplus disposal as approved by the general body;
  (d) list of amendments to the bye-laws of the multi-State co-operative society;
  (e) declaration regarding date of holding of general body meeting and conduct of elections where due;
  (f) any other information required by the Central Registrar in pursuance of any of the provisions of this Act.