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Section 22 of the Multi-State Co-operative Societies Act, 2002: Conversion of a Co-operative Society into a Multi-State Society

A State co-operative society may, by an amendment of its bye-laws, extend its jurisdiction and convert itself into a multi-State co-operative society, but the amendment is not...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Section 22 lets a co-operative society registered under a State law convert itself into a multi-State co-operative society by amending its bye-laws to extend its jurisdiction. The amendment must be registered by the Central Registrar, who consults the State Registrars and may register it within six months. The 2023 Amendment Act replaced clause (c) of sub-section (5), which now says the society is deemed de-registered under the State law from the date of the certificate issued by the Central Registrar.

The law is stated as per the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023). Societies that are choosing between this route and a company can compare the options through our producer company registration service.

Sub-section (1): the route is a bye-law amendment

"A cooperative society may, by an amendment of its bye-laws, extend its jurisdiction and convert itself into a multi-state cooperative society." The proviso: "no such amendment of bye-laws of a cooperative society shall be valid unless it has been registered by the Central Registrar." A "co-operative society" here is a society registered under a State law (s.3(h)); see Section 3, clauses (a) to (h).

Sub-section (2): forwarding the proposal and the six-month limit

  • (2)(a) "Every proposal for such amendment of bye-laws shall be forwarded to the Central Registrar in accordance with the provisions contained in sub-section (4) of section 11." That is the list of documents, including the resolution, the statement of meeting particulars, four copies of the bye-laws and the presiding member's certificate; see Section 11. Section 11(6) also applies the procedure in its sub-sections (2) to (5) to this conversion.
  • (2)(b) If the Central Registrar, "after consulting the Registrars of Cooperative Societies of the States concerned, has satisfied himself that such amendment (i) fulfils the requirements of the members being from more than one state; (ii) is in accordance with the provisions contained in sub-section (4) of section 11, he may register the amendment within a period of six months from the date of receipt thereof by him."
  • Proviso. "No cooperative society shall be deemed to have been converted into a multi-state cooperative society on any ground whatsoever unless such society is registered as a multi-state cooperative society."

Note that the printed clause (b)(i) ends with a colon, not a semicolon: "more than one state:". It is quoted as printed. The Act does not say what follows if the Registrar neither registers nor refuses within six months; it contains no deemed-registration rule for this section, unlike sections 7 and 11.

Sub-sections (3) and (4): certificate and refusal

  • (3) The Central Registrar "shall forward to the cooperative society a copy of the registered amendment together with a certificate signed by him and such certificate shall be conclusive evidence that the amendment has been registered."
  • (4) If the Registrar refuses, he "shall communicate the order of refusal together with the reasons therefor to the society in the manner prescribed within seven days from the date of refusal." The printed text reads "the bye-laws or a cooperative society", which looks like a slip for "of a"; it is quoted as printed. The "manner prescribed" is left to rules; the consolidated Rules should be checked.

Sub-section (5): effect of registration

  • (5)(a) "Once the amendment of bye-laws has been registered by the Central Registrar, the cooperative society shall, as from the date of registration of amendment, become a multi-state cooperative society."
  • (5)(b) The Registrar "shall forward to the cooperative society a certificate signed by him to the effect that such society has been registered as a multi-state cooperative society under this Act and also forward a copy of the same to the Registrar of Cooperative Societies of the State concerned."
  • (5)(c), as substituted in 2023: "the co-operative society shall be deemed to have been de-registered under the law relating to such co-operative society for the time being in force in that State, from the date of the certificate as issued by the Central Registrar and forwarded to such co-operative society, along with a copy of the registered amendment under sub-section (3)."

Reading flag. Clause (a) makes the society a multi-State society "as from the date of registration of amendment", while clause (c) as substituted measures de-registration under the State law from "the date of the certificate". The Act does not say whether the two dates are the same or how any gap is treated; quoted as printed and not reconciled.

What the 2023 Amendment Act changed

ProvisionBeforeAfter
Section 22(5)(c)The State Registrar "shall thereupon make an order directing that the society had, as from the date of registration by the Central Registrar, ceased to be a society under the law relating to cooperative societies in force in that state"The society "shall be deemed to have been de-registered" under the State law "from the date of the certificate as issued by the Central Registrar and forwarded to such co-operative society, along with a copy of the registered amendment under sub-section (3)"
Section 22(1) to (4), (5)(a), (5)(b)As printed aboveNo change

The substituted clause speaks of no order of the State Registrar; the de-registration is "deemed". The Act is silent on whether the State Registrar makes any entry afterwards.

Related: merging into an existing multi-State society

The 2023 Amendment Act also inserted section 17(10), which lets a State co-operative society merge into an existing multi-State co-operative society by a two-thirds resolution, subject to the State Act. That is a different route from section 22: conversion changes the society's own status, while the merger moves it into another society. See our article on section 17, linked under Read next.

A practical example

Vidarbha Orange Growers Co-operative, an invented society registered under a State law, now has orchard members in two States. Its general meeting passes a bye-law amendment extending its area of operation across both States, and the society sends the documents listed in section 11(4) to the Central Registrar. The Central Registrar consults the two State Registrars, finds members from more than one State and, within six months, registers the amendment. The society receives the certificate, becomes a multi-State co-operative society, and is deemed de-registered under its State law from the date of the Central Registrar's certificate. A copy goes to the State Registrar.

For the wider process of registering a multi-State society from scratch, see the registration process guide. A different vehicle altogether, a producer company under the Companies Act, 2013, has its own conversion provisions for co-operative societies; see Sections 378J to 378N of the Companies Act, 2013.

Need help converting your society?

Conversion involves bye-law drafting, a general meeting, consultation with State Registrars and a precise handover from the State law. Our producer company registration team can help you weigh the options and prepare the papers.

Key takeaways

  • A State society converts by a bye-law amendment extending its jurisdiction; the amendment is valid only when registered by the Central Registrar (s.22(1)).
  • The Central Registrar consults the States concerned and may register within six months.
  • Refusal must be communicated within seven days from the date of refusal.
  • On registration the society becomes a multi-State society (s.22(5)(a)).
  • Since 2023, the society is deemed de-registered under the State law from the date of the Central Registrar's certificate (s.22(5)(c)).

Read next

Disclaimer: Based on the Ministry of Cooperation copy of the Multi-State Co-operative Societies Act, 2002 read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023), as consulted on 2 October 2026. The Multi-State Co-operative Societies Rules, 2002 as amended, later notifications and later amendments are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 22

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How does a State co-operative society become a multi-State society?

By amending its bye-laws to extend its jurisdiction, with the amendment registered by the Central Registrar (s.22(1)).

How long does the Central Registrar have?

The Registrar may register the amendment within six months from receipt, after consulting the State Registrars (s.22(2)(b)).

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Section 22: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

By amending its bye-laws to extend its jurisdiction, with the amendment registered by the Central Registrar (s.22(1)).

The Registrar may register the amendment within six months from receipt, after consulting the State Registrars (s.22(2)(b)).

It substituted clause (c) of s.22(5): the society is now deemed de-registered under the State law from the date of the Central Registrar's certificate.

No. The proviso to s.22(2)(b) says it is not deemed converted unless registered as a multi-State co-operative society.

The order and reasons must be communicated in the manner prescribed within seven days from the date of refusal (s.22(4)).

The section contains none; the deemed-acceptance provisions appear in sections 7 and 11.