Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026due today 15 OCTPF & ESI · Contributions · Sep 2026in 4 days 20 OCTGSTR-3B · Summary return · Sep 2026in 9 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 10 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 19 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 27 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 41 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 49 days
All due dates

Section 6 of the Multi-State Co-operative Societies Act, 2002: Application for Registration

The application goes to the Central Registrar in the prescribed form (s.6(1)). Who signs depends on the members: at least fifty persons from each of the States concerned for an...

Published
Updated
Reading time
7 min
Views
4
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Trust & Society
Published
October 2, 2026
Last updated
Oct 10, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Section 6 says how to apply for registration of a multi-State co-operative society: the application goes to the Central Registrar in the prescribed form, it must be signed by a minimum number of persons or societies depending on who the members are, and it must be accompanied by four copies of the proposed bye-laws and by any information the Central Registrar requires.

The section is explained as per the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023; it was not amended in 2023, though the signature numbers are picked up again in the amended section 86(2)(a). Promoters who are still choosing between a co-operative and a company can compare the two routes through our producer company registration service while the choice of vehicle is open.

Sub-section (1): where, and in what form

"For the purposes of registration of a multi-state cooperative society under this Act, an application shall be made to the Central Registrar in such form and with such particulars as may be prescribed." The detail of the form and particulars is left to the rules. This article gives no form number or particulars; the Multi-State Co-operative Societies (Amendment) Rules, 2023 were notified on 4 August 2023 (G.S.R. 591(E)) and the consolidated Rules should be checked.

Sub-section (2): who must sign

The application "shall be signed" as follows. The table sets out the four cases exactly as the clauses read.

ClauseKind of societySignatories required
(a)All members are individuals"at least fifty persons from each of the state concerned"
(b)Members are co-operative societies"duly authorised representatives on behalf of at least five such societies as are not registered in the same state"
(c)Another multi-State co-operative society and other co-operative societies are members"duly authorised representatives of each of such societies"; proviso: "not less than two of the cooperative societies referred to in this clause, shall be such as are not registered in the same state"
(d)Members are co-operative societies or multi-State co-operative societies and individualsAt least (i) "fifty persons, being individuals, from each of the two states or more"; and (ii) "one cooperative society each from two states or more or one multi-state cooperative society"

Reading the four cases

  • Clause (a). The number is fifty from each State concerned. A society with individuals from three States needs fifty signatories from each of those three States. The phrase "each of the state concerned" is printed in the singular; it is quoted as printed.
  • Clause (b). Here the signatories are the societies' authorised representatives. The societies must be at least five and "not registered in the same state"; the clause says nothing more about how those five are spread over States.
  • Clause (c). Every member society signs through its authorised representative. The proviso (printed within the clause) requires at least two of the co-operative societies to be registered in different States.
  • Clause (d). For a mixed membership, two things are needed together: fifty individuals from each of at least two States, and either one co-operative society from each of two or more States, or one multi-State co-operative society.

The section does not say how the authorisation of a society's representative is to be proved; it uses only the words "duly authorised".

Sub-section (3): bye-laws and information

"The application shall be accompanied by four copies of the proposed bye-laws of the multi-state cooperative society and the persons by whom or on whose behalf such application is made shall furnish such information in regard to the society as the Central Registrar may require." So there are two obligations: four copies of the proposed bye-laws, and information on the society when the Registrar asks. The bye-laws are the document the Registrar will test against section 7(1)(c) and (d) (see Section 7). The matters bye-laws may cover are listed in section 10(2).

Why the numbers matter later

The signature numbers in section 6(2) are not only an entry test. Section 86(2)(a) as amended by the 2023 Amendment Act refers back to them: a ground for winding up arises "where the number of members or the number of societies or the number of persons, as the case may be, has at any time reduced below the number of members or societies or persons as specified in sub-section (2) of section 6", subject to a proviso giving the society six months' time to restore the number. That matter belongs to the winding-up provisions, but it shows that the section 6 numbers stay relevant after registration.

A practical example

A group of apple growers in two hill States wants to form "Shivalik Apple Producers Co-operative". All its members are individuals. Under clause (a) it needs at least fifty persons from each of the two States to sign. If, instead, ten village societies from three States want to form a marketing federation, clause (b) needs authorised representatives of at least five societies not registered in the same State. A society with one multi-State co-operative society, a few State societies and some individuals falls under clause (c) or (d), depending on the mix.

For the steps that follow filing, see the registration process guide, and for the earlier test of which societies can be registered at all, see Section 5.

What the 2023 Amendment Act changed

ProvisionBeforeAfter
Section 6(1), (2), (3)As printed aboveNo change
Section 86(2)(a) (winding up)Number reduced below section 6(2) numbersSubstituted with a six-month proviso to restore the number

Need help with the application for registration?

An application with too few signatories or loose bye-laws can lose time with the Central Registrar. If you are weighing a co-operative against a company, our producer company registration team can compare the two routes before you file.

Key takeaways

  • The application is made to the Central Registrar in the prescribed form (s.6(1)).
  • Individuals: at least fifty from each State concerned (s.6(2)(a)).
  • Societies: authorised representatives of at least five societies not registered in the same State (s.6(2)(b)).
  • Mixed cases have their own minimums in clauses (c) and (d).
  • Four copies of the proposed bye-laws go with the application (s.6(3)).
  • The signature numbers return in the amended s.86(2)(a).

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 6

  • 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 many people must sign an application where all members are individuals?

At least fifty persons from each of the State concerned (s.6(2)(a)).

How many societies must sign where the members are co-operative societies?

Duly authorised representatives of at least five such societies not registered in the same State (s.6(2)(b)).

Audit and return dates for a charity are not the same day — keep both in the calendar.

— TaxClue NGO & Trust Desk

Section 6: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

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

At least fifty persons from each of the State concerned (s.6(2)(a)).

Duly authorised representatives of at least five such societies not registered in the same State (s.6(2)(b)).

Four copies of the proposed bye-laws (s.6(3)).

Yes. The persons making the application must furnish such information about the society as the Central Registrar may require (s.6(3)).

Section 6(1) says "such form and with such particulars as may be prescribed"; the detail is left to rules.

No. The Amendment Act did not amend section 6, but section 86(2)(a) now links to its numbers.