Specialist statutory audit for Resident Welfare Associations (RWA), Cooperative Group Housing Societies (CGHS), societies registered under the Societies Registration Act 1860, multi-state cooperatives and charitable trusts/NGOs — by CA Alok Kumar (FCA, AICA, LLM, AML Specialist), empanelled with the Registrar of Cooperative Societies (RCS), Delhi.
Share details — we'll respond within 4 working hours with a written engagement proposal.
Share your society name, location, number of flats / members and last audited financial year. Our team will review applicability and share a written audit proposal within 4 working hours.
Whether your housing society is registered under the Delhi Cooperative Societies Act, your RWA is registered under the Societies Registration Act 1860, or you run a charitable trust claiming Section 12AB exemption — we deliver AGM-ready, member-defensible audit reports backed by 22+ years of focused practice and RCS Delhi empanelment.
Mandatory annual audit of every Cooperative Group Housing Society in Delhi by an RCS-empanelled CA. Audit report with classification (A/B/C/D), audit memo and verification of bye-law compliance — submitted within statutory timeline.
Audit of Resident Welfare Associations, schools, clubs and welfare societies registered under the Societies Registration Act 1860 — covering bye-laws compliance, fund accountability, member contribution reconciliation and AGM disclosures.
Audit of charitable trusts, religious trusts, educational trusts and Section 8 companies — Form 10B / 10BB filing, Section 12AB renewal compliance, Section 80G validation, FCRA Form FC-4 audit and CSR audit.
Specialised audit for cooperative societies operating across multiple states under the Multi-State Cooperative Societies Act 2002 — including credit cooperatives, housing federations and producer cooperatives.
Forensic audit and special-purpose engagements — fund misuse investigation, election expense scrutiny, vendor kickback verification, builder-handover audit, and audit support for member disputes / RCS / NCLT proceedings.
Beyond audit — full annual compliance: ITR-5/ITR-7, GST registration & returns (where maintenance > ₹7,500/month), TDS filing on contractor & professional payments, RoS annual filing and ROC filings for Section 8.
Society and RWA audits draw from multiple parallel statutes. Knowing which law governs your entity decides the audit format, empanelment requirement, filing form and AGM timeline.
Governs literary, scientific, charitable, religious, social-welfare societies. Many RWAs, schools and NGOs are registered under this Act. Audit format follows bye-laws; income tax audit triggers under Section 12A/12AB if claiming exemption.
Governs every CGHS and cooperative society in Delhi. Under Section 60 of the DCS Act 2003 (Chapter VII — Audit, Inquiry, Inspection & Surcharge), audit is mandatory and must be conducted by an RCS-empanelled CA — with classification (A/B/C/D) and audit memo. Audit must be completed within 6 months of FY-end.
Applies to cooperatives operating across two or more states. Empanelment with the Central Registrar of Cooperative Societies, Delhi. Returns in Form 14, 15, 16 and 17 along with audit report.
Charitable / religious trusts, NGOs and Section 8 companies must obtain registration u/s 12AB and file Form 10B (gross receipts > ₹5 cr or foreign contribution) or Form 10BB to claim exemption. Renewal every 5 years.
As clarified by CBIC Circular No. 109/28/2019-GST, the ₹7,500 per member per month threshold is applied per residential apartment/member, subject to the aggregate turnover condition. RWAs are exempt from GST only when (a) aggregate turnover ≤ ₹20 lakh OR (b) monthly maintenance per member ≤ ₹7,500. If both thresholds are crossed, GST is charged on the entire amount @ 18%.
Trusts, societies and Section 8 companies receiving foreign donations must register/maintain prior-permission under FCRA. Annual Form FC-4 with CA audit certificate; designated FCRA bank account at SBI Main Branch, New Delhi.
A focused audit practice combining RCS Delhi empanelment, deep domain knowledge of cooperative law, and the institutional strength of S.K. Mehta & Co. (estd. 1970) — empanelled with CAG, RBI and IRDA.
Select your entity type, registration and turnover. The tool will tell you the applicable audit law, empanelment requirement, deadline and form to be filed.
For information only. Final applicability requires review of bye-laws & financials.
A structured, transparent audit process designed for societies and trusts — completed within statutory timelines, with full documentation trail and defensible workings.
Free first consultation, scope confirmation, written engagement letter, NDA where required, and a complete document checklist tailored to your entity type (CGHS / RWA / 1860 society / trust). Audit fees aligned with ICAI minimum scale.
Review of bye-laws, registration certificate, prior-year audited accounts, RCS / RoS / income-tax filings, member register, minute books, and bank statements. Identification of high-risk areas and audit plan finalisation.
Bank reconciliation, vendor bill vouching, member-wise contribution reconciliation, sinking/reserve/corpus fund movement, fixed-asset verification, GST/TDS reconciliation, and vendor confirmation where material.
Compliance with bye-laws, applicable Act (DCS 2003 / Societies Act 1860 / MSCS 2002 / Income Tax 12AB), GST & TDS provisions, FCRA (where applicable), election expense scrutiny, and AGM resolutions.
Draft balance sheet, income & expenditure account, audit memo, and observations shared with managing committee. Management responses recorded; corrections proposed; final position agreed before signing.
Signed audit report (in RCS format for cooperatives, Form 10B/10BB for trusts, standard format for 1860 societies). Filing with RCS / RoS / Income Tax. AGM-presentation support and member Q&A backup.
Compare audit triggers, governing law, empanelment requirement, deadline and filing form across the four most common society/trust structures.
| Parameter | CGHS (Delhi) | RWA / Society (1860 Act) | Trust / NGO | Multi-State Cooperative |
|---|---|---|---|---|
| Governing Law | Delhi Cooperative Societies Act 2003 | Societies Registration Act 1860 | Income Tax Act – Sec 12A/12AB | Multi-State Cooperative Societies Act 2002 |
| Audit Mandatory? | Yes — every year | As per bye-laws / 12AB if claiming exemption | Yes — if income > basic exemption or claiming 12AB | Yes — every year |
| Auditor Empanelment | RCS Delhi empanelled CA | Independent practising CA | Independent practising CA | Central Registrar empanelled CA |
| Audit Format | RCS prescribed format + classification A/B/C/D + audit memo | Standard CA format with B/S, I&E and notes | Form 10B (gross receipts > ₹5 cr or FC) / Form 10BB | RCS format + Form 14, 15, 16, 17 |
| Deadline | Within 6 months of FY-end (by 30th Sep) | Per bye-laws + 30th Sep for 12AB | 30th September with ITR-7 | Within 6 months of FY-end |
| Filing Authority | RCS Delhi | Registrar of Societies + Income Tax | Income Tax Department | Central Registrar of Cooperative Societies |
| GST Trigger | Maintenance > ₹7,500/member & turnover > ₹20 lakh | Same as CGHS where applicable | If commercial activities exceed ₹20 lakh | Per nature of activity |
| Penalty for Default | Section 90 DCS Act — fine up to ₹10,000 + supersession | Loss of 12AB exemption + tax on entire surplus | Loss of 12AB / 80G + tax on surplus | Section 105 MSCS Act — fine up to ₹50,000 |
A consolidated list of documents required for society / RWA / trust audit. We share an entity-specific checklist on engagement.
CA Alok Kumar provides RWA audit, CGHS audit, cooperative society audit and trust audit services in Dwarka, Rajendra Place, South West Delhi, West Delhi, New Delhi, Gurugram, Noida, Ghaziabad and Faridabad. Online audit coordination is also available for societies and trusts across India, subject to applicable local audit and empanelment requirements. Primary office at Sector 4 Dwarka, with branches at Rajendra Place (Central Delhi) and Hisua, Nawada, Bihar.
Plain-English answers on audit applicability, RCS empanelment, GST/TDS for societies, trust audit forms and timelines.
RCS Delhi empanelled. 22+ years of focused practice. Free first consultation. AGM-ready, member-defensible audit reports — completed within statutory timelines, every time.
