Audit of Co-Operative Housing & Credit Societies in Maharashtra

Sunday, June 7, 2009, 10:50
Finance

Various Laws Applicable to Co-op. Societies

1) The Maharashtra Co-op. Societies Act, 1960 (MCS Act) – having 167 sections effective from 26/1/1962 and The Maharashtra Co-op. Societies Rules, 1961 – having 110 rules effective from 23/12/1963.

The Co-operative Societies Act and Rules of the respective state in which the society is registered (Bihar-1935, Orissa-1935, Assam-1950, Karnataka-1959, Madhya Pradesh-1961, Tamil Nadu-1961, Gujarat-1962, Andhra Pradesh-1964, Rajasthan-1965, Kerala-1969, Himachal Pradesh-1971, Delhi-1972, West Bengal-1973).

The Co-operative Societies Act, 1912 and Rules

The Multi-State Co-op. Societies Act, 2002 and Rules (applicable to all societies whose objects are not confined to one state).

2) The Income Tax Act, 1961 and Rules.

3) The Service Tax Act and Rules

4) The Bombay Stamp Act

The Indian Stamp Act

5) The Indian Contract Act 1872, Transfer of Property Act 1882 & Sale of Goods Act 1930.

6) Law of Limitation.

7) Circulars, Notifications and directives issued from time to time by the respective departments of co-operation.

8 ) Byelaws of the Society.

9) Accounting Standards – Policies & Guidelines.

Types of Audit

Statutory audit u/s.81(1)
Cost or Performance audit u/s. 81(2A)
Flying Squad audit u/s. 81(3)(b)
Test audit u/s. 81(3)(c)
Re-audit u/s. 81(3)(c)
Internal audit
Stock & Book Debt audit (provided under NPA norms)
Revenue / Concurrent audit

Specific Features of Audit

Note: [All sections / rules stated hereinbelow pertain to MCS Act and rules unless otherwise stated].

Chapter VIII of the MCS Act and Chapter VII of the MCS Rules deal with Audit, Inquiry, Inspection and Supervision.

1) Appointment and Fees

Sec.81(1)(a) – Certain societies to be audited by the Registrar’s auditors.
Sec.81(1)(b) – Other societies to get accounts audited from panel of auditors maintained by the Registrar or by a C.A. holding certificate in co-operative audit issued by ICAI.
Rule 69(1) – Audit to be conducted by Departmental Auditors or by Certified Auditors which includes Chartered Accountants, certain diploma holders and ex-staff of co-op. department.
Under Sec. 72(1) of the Multi State Co-op. Societies Act, only Chartered Accountants can be appointed as Auditors.
Appointment is done by the Registrar or on behalf of the Registrar and report has to be submitted to the Registrar.
Rule 74 – The scale of fees which are fixed by the Registrar (Order No. CC/ADT/Scale of Fees of 92 dt. 15^th May, 1992). The scale of fees which are fixed by the Registrar are calculated based on working capital, which is defined as “funds at the disposal of the society including its paid up share capital”. It is different from the normal concept of working capital.
Under Sec. 70(9) of Multi-State Co-op. Societies, fees decided by the Registrar / Society

2) Rights, Duties and Reporting

Sec. 81 and Rule 69 outline rights and duties of Auditor and report to be submitted by him.
Sec. 81(5) – Auditor has right to receive notice of and attend Annual General Meeting.
Rule 69(2) – Audit to be conducted for all the previous completed years for which the audit has not been done (provided no Auditor appointed or Auditor has resigned).
Sec. 81(5B) & Rule 69(3) – Besides audit report, Auditor to submit Audit Memorandum in the prescribed format. Form 1 is a general format for all types of audit. In addition, separate formats prescribed for each type of society (Form __ for Credit Society, Form 27 for housing society, etc.)
Rule 69(7) – Summary of Audit Memorandum prepared by the Auditors required to be read in general meeting.
Rule 69(9) – Statutory Auditor to award audit classification (A, B, C, D) to Society based on certain criteria. For this purpose, dept. has issued certain guidelines (Cir.No.CC/ADT/A/UGB/A.B/ of 1992 dt. 29^th July,1992) followed by Circular No. CC/ADT/A/ACB/AC/15/2005 dated 7^th January 2005 issued by Honorable Commissioner of Co-operation of Maharashtra.

3) Books / Registers required to be maintained [in addition to regular books of accounts]

Sec.79 & Rule 65 :

Register of Members (Form ‘I’) – Sec. 38, Rule 32
List of Members in Form ‘J’ – Sec.39, Rule 33
Register of shares
Register of debentures and bonds.
Minute books of general meetings and board meetings.
Surety Register.
Register of audit objections and rectifications in Form ‘O’ – Rule 73

4) Audit of Statement of Accounts

Rule 61 – Annual statement of accounts to be prepared within 45 days of the close of the co-op. year.
Rule 62 – The Balance Sheet and Profit & Loss Account has to be prepared in Form ‘N’ by all the societies.

General

During 1st audit, the Registration Certificate with the common seal has to be verified.
Sec.45 – Restriction on transactions of a society with non-members.
All appropriations are entered into the books of accounts after it is approved by AGM Sec.65.
Sec.67 – A maximum dividend of 15% can be given (Additional dividend with Registrar’s approval). Under the Multi-State Act, dividend is to be paid as specified in the Byelaws [Rule 24(2)].
Rule 107-B – Security to be furnished by officers and employees handling cash.
Sec. 110 – On liquidation, the balance may be divided amongst members or utilised for objects of the society.

Balance Sheet

The Balance Sheet formats of a co-operative institution and commercial banks are quite different.
In a co-op. institution, loan, other assets etc. are all shown at gross figures and the overdues, NPA provisions, provision for other doubtful assets are reflected on the credit side.

Liabilities

(i) Membership, Share Capital & Voting :

· Under this head, “individuals’ means share capital of all excluding co-operative institutions and State Government. Under Sec.22, a firm, a public trust, a local authority, a society or any body corporate can become member. Sec.25 of Multi-State Act permits any person competent to contract to become a member.

· Sec.28 – Besides verifying the books stated hereinbefore, Auditor has to ensure that no member holds shares exceeding 1/5 of the share capital of the Society or Rs.20,000/- whichever is less. Under Sec. 33 of the Multistate Act, it is as per the limit provided in the Byelaws, subject to a ceiling of 1/5 of the share capital.

· Rule 20 - Shares can be issued in joint names. Minors and persons of unsound mind, inheriting the share of a deceased member, can also be admitted as member through their legal representatives or guardians.

· Sec.29(2)(a) – A member cannot transfer his shares until he has held it for one year.

· Sec.30, Rule 25 – Nomination is permitted, including nomination of a minor or a person of unsound mind.

· Sec.29 – Society allowed to buy back its shares from its members on their resignation etc., upto a maximum of 10% of the paid-up share capital every year.

· Rule 23 – Amount to be paid back is based on the valuation of his share, which in no case can exceed the amount paid for the purchase of those shares.

· Sec.27 – There is a principle of “One Man One Vote”.

· Sec.27 – During meetings, no proxies are allowed except the ones that are specifically allowed by the Registrar.

· Rule 21 – A member can resign by giving 3 month’s notice.

· Sec.35, Rule 28 – A member can be expelled from society by a resolution passed by not less than ¾ of members, which may also involve forfeiture of his shares.

(ii) Reserve Fund & Other Reserves :

(a) Statutory Reserves :

Sec.66 – Atleast 1/4 of the net profits to be transferred to Reserve Fund. Registrar has power to reduce it upto 1/10 only. As per this section, subject to the rules and byelaws, the Fund can be used in the business of the society.
Rule 54 – Reserve Fund in excess of the paid up share capital only can be used in the business with the permission of the Registrar.·
Reserve Fund has to be invested in modes specified in Sec.70 read with Rule 54.
Rule 54(2) – These funds which are invested, cannot be drawn upon, pledged or used except with the prior written permission of the Registrar.

(b) Dividend Equalisation Fund :

Rule 52(3) – A society may create Dividend Equalisation Fund and credit to it a maximum of 2% of the paid up share capital in any year until the fund amounts to 9% of paid up share capital. The society may draw upon the fund in any year only when it is unable to maintain a uniform rate of dividend it has been paying during the last preceding 5 years or more.

(c) Bad & Doubtful Debt Reserve :

Rule 49 – Bad debts have first to be written off against this fund before being written off against Reserve Fund and Share Capital.

(d) Investment Fluctuation Fund (Investment Depreciation Reserve):

Rule 55(3) – Investment Fluctuation Fund to be created to cover anticipated loss that may arise on disposal of investments held by the society, if not less than 10% of the working capital is invested in securities. This amount is a charge on Profit & Loss Account as per Rule 51(ii).

(e) Bonus Equalisation Fund

Rule 52(1) – A fund created for payment of bonus to persons other than its paid employees, who are not its members.

(f) Education Fund of State Federal Society:

Sec.68 – A fund created out of annual contributions given by societies to State Federal Society at the rates specified in Rule 53. For Maharashtra, the federal society is Maharashtra Rajya Sahakari Sangh Ltd., Pune, which utilises this amount for education and training in co-operation. This amount is payable irrespective of whether the society earns a profit or not and whether a society has declared a dividend or not. The amount has to be paid within 3 months after the close of co-operative year.

(g) Sinking Fund / Guarantee Fund

Rule 51(I) – A fund created to ensure due fulfilment of guarantee given by Government in respect of loans raised by the society.

(h) Share Capital Redemption Fund

Rule 51(iii) – A fund created for redemption of share capital contributed by government or a federal society.

(i) Additional Funds (Optional)

Special Reserve Fund, Building Fund, Members Welfare Fund, Staff Welfare Fund, Charity Fund etc. – For all these funds, rules have to be framed for its formation, additions and use.

(iii) Deposits and Other Accounts :

· Under this head, deposits from “Individuals” means all deposits excluding those from central co-operative banks and other societies.

(iv) Borrowings :

· Sec.43 – In case of a society, which has taken any financial assistance from the Government in the form of share capital, loan or guarantee, the amount such society can receive as deposits and loans from its members and other persons is subject to restrictions laid down in Rule 35 and in its byelaws. There are also restrictions on the society for acceptance of deposits from trust, local bodies etc.

· Rule 35 – A society without the previous sanction of the Registrar cannot incur liability exceeding in total ten times the total amount of its paid up share capital, accumulated reserve fund and building fund minus accumulated losses. Any excess liability incurred is to be deposited with Central Banks and not used in business of society.

· Rule 46A – Restrictions on borrowings from non-members.

Assets

(i) Cash

· Rule 107C – Maximum cash holding limits prescribed for certain societies. Excess cash has to be deposited in an approved bank within 3 days. No limits prescribed for Co-op. Credit Societies, but for housing societies, it is Rs.300/-.

(ii) Balance with Other Banks :

· Permission required to open bank accounts with other scheduled banks.

(iii) Investments :

· Investment of funds to be done only in modes specified in Sec.70 of the MCS Act, read with Rule 55.

(iv) Advances :

· Sec.44 – Credit Society cannot give loans to or accept guarantees of persons other than its members. However, it can lend to non-members against their deposits.

· Sec.44 – Loan against own shares not allowed. (Also Sec.20(1)(a) of B. R. Act).

· Rule 41 – Only specified portion of working capital can be used for lending.

· Rule 42 – Various regulations in respect of loans granted by society

· Rule 43 - A member applying for loan has to hold requisite number of shares.

· Rule 45 – Restrictions on members to borrow from more than one credit society.

· Rule 45A – Loan against pledge of FDR not to exceed 90% of the deposit amount and period of loan not to exceed beyond maturity date of the deposit. If the borrower does not repay the loan, principal and interest due can be adjusted against the deposit.

· Rule 46 – Managing Comm. authorised to recall loans after giving one week’s notice.

· Loans were allowed to be given to directors, committee members and their relatives. However, w.e.f. 1^st October, 2003, fresh advances to these persons prohibited by RBI, while old advances to be recovered when due and not to be renewed (Circulars dt. Apr. 29, 2003 and June 24, 2003). Further, they are not allowed to stand as surety / guarantors (UBD.PCB.Cir.10/13.05.00/04-05 dt. Aug. 7, 2004). This however does not apply to employee related loans given (RBI/2005-06/175 – UBD.PCB.Cir.No.14/13.05.000/05-06 dt. Oct. 6, 2005)

· The law of limitation does not apply to the loan documents executed by a borrower, as long as he continues to be a member of the co-operative sector.

(v) Fixed Assets :

No specific provision for depreciation and its rates under the Act. However, Sec.65(1), read with Rule 49A under point (vi) states that for calculating net profit, depreciation has to be deducted from gross profit.

Income Recognition & Asset Classification – (for Co-op. Credit Societies)

· Norms prescribed by department of co-operation for Income Recognition and Asset Classification i.e. Non-Performing Assets (NPA) – Applicable from 31^st March, 2005 – Circular dt. 10^th November, 2004 – subsequently made applicable from 31^st March, 2006 and modified from time to time. The present norms are as follows:

· Income Recognition for F.Y. 2007-08 & 2008-09

§ For F.Ys. 2007-08 & 2008-09, Account considered as NPA, if interest due for 3 quarters (9 months) is not actually received (proposed to be reduced to 2 quarters [6 months] for F.Y. 2009-10 and 1 quarter [3 months] from F.Y. 2010-11 onwards)

§ Reversal of accrued interest on account becoming NPA.

§ Thereafter, all interest to be accounted on receipt basis and not accrual basis.

· Asset Classification & Provision for F.Ys. 2007-08 & 2008-09

	Asset Classification	Provision Required
**	Performing (Standard) Asset (Overdue upto 9 months) (proposed to be reduced to 2 quarters [6 months] for F.Y. 2009-10 onwards & 1 quarter [3 months] from F.Y.2010-11 onwards)	Nil
**	Non-Performing Asset (NPA) (Overdue > 9 mths) (proposed to be reduced to 2 quarters [6 months] for F.Y. 2009-10 onwards & 1 quarter [3 months] from F.Y.2010-11 onwards)
-	Sub-Standard (NPA upto 12 months)	5%
-	Doubtful (NPA > 12 months)	10 / 15 / 20% for secured doubtful O/s upto 2 years/ 2-3 years / > 3 years resp. 50% for unsecured doubtful advances
-	Loss (No chance of recovery)	100%

Note: NPA provision for small loans upto Rs.10,000/- per borrower need not be provided.

· General

§ NPA accounts considered borrowerwise and not facilitywise.

§ Advances against Term deposit receipts, National Saving Certificates, Indira Vikas Patra and Kisan Vikas Patra exempted from norms for Asset Classification, provided adequate margin available (It implies that advances agst. gold ornaments, insurance policies, govt. & other securities not exempted)

§ Above norms are minimum prescribed. Additional provision can be made on case by case basis.

§ In consortium advance, record of recovery at Society being audited only to be considered.

§ Accounts regularised with a few credits around the Balance Sheet date need to be carefully looked into (source of the credit, genuine entries, additional facilities granted in some other account etc.)

§ For all accounts classified as ‘Doubtful’, it is very essential to determine the existence and the present value of the primary and collateral securities through valuation – property valuation (once in 2 years), inspection (periodical), monthly stock statements for stocks hypothecated and depreciation @ 10-15% on plant and machinery.

§ Suit filed accounts to be classified as doubtful, unless there is a strong justification to show it is Sub-standard.

§ Make specific note and report of accounts which appear to be sticky but are not yet classified as sub-standard / doubtful.

· Upgradation of Accounts

§ Reschedulement of recovery cannot give the advance a better classification than the previous one

§ NPA accounts can be upgraded to Performing Accounts,provided all overdues adjusted

§ Upgradation within the NPA category not permitted (Eg. a Doubtful account cannot be made Sub-standard even if the overdues are reduced to less than 24 months)

Write-Off of Bad Debts

· Rule 49 – Any asset that has to be written off – 4 stages for write-off.

i) Recommended by Board.

ii) Certified by Auditor.

iii) Sanction by general body

iv) Approval by Registrar.

However, in case of societies classified as A or B at the time of last audit, Registrar’s approval is not required, if the bad debts are written off against Bad Debt fund.

Profit & Loss Account

· Sec.65 – Net Profits to be determined after deducting exps. as provided in Rule 49-A.

· As per Accounting Standards, mercantile system of accounting to be followed, but Act is silent on this aspect. However reading Rule 49A regarding depreciation, various provisions for income tax, bad and doubtful debts, investment fluctuation, retirement benefits etc., Form ‘N’ of MCS Rules and Form ‘A’ & ‘B’ of B.R. Act, it implies that accounts have to be maintained on mercantile basis.

· Sec.65 – In Profit & Loss Account, provision for Dividend Equalisation Fund and Share Capital Redemption Fund are to be made. These are considered as charges on Profit & Loss Account (Under the normal accounting principles, these would be appropriations from Profit & Loss Account).

· Sec.71A – Funds not to be utilised for certain proceedings filed or taken by or against officer in personal capacity.

· Rule 107-A – Maximum rates of travelling and daily allowance and sitting fees for committee members.

· Sec.68 – Compulsory provision for payment of Education Fund to State Federal Society to be made, which is a charge on Profit & Loss Account and has to be paid within 3 months after the close of the co-operative year (Rates given in Rule 53).

5) Rectification

Sec.82, Rule 73 – Within 3 months from the date of the statutory audit report, the society has to submit a Rectification Report in Form ‘O’.

255 Comments on “Audit of Co-Operative Housing & Credit Societies in Maharashtra”

Jayesh B Meher wrote on 4 July, 2009, 4:35
Hello Sir I had pass Government Diploma in Co-Operative Accountancy exam, required Pannel Form.

Please help & do the needful
jitendra gholap wrote on 6 August, 2009, 13:20
Please provide g.d.c.a. information i wanted do the phone no. email address head office
Sandeep Kanoi wrote on 7 August, 2009, 2:40
Commissioner of Co-Operative Societies,
Central Building, Opposite Sasun Hospital,
Near Railway Station,
Pune
Phone: 020-26122846-47
mayur wrote on 22 August, 2009, 14:59
does the society have a right to make compulsion on any single society member to sign any proposal?
kishor wrote on 2 September, 2009, 10:27
Please send circulardated 13.01.2005 regarding Annual General Meeting held before completed STATUROTY AUDIT on following mail id.
kishor_kawate@rediffmail.com

thanking you

kishor k.kawate
naganth urban co-op. bank ltd. hingoli
Sandeep Kanoi wrote on 3 September, 2009, 0:13
No Online circular available as Maharashtra Co-Operative Board do not have the practice of Publishing there circular on website.
pramod wrote on 14 September, 2009, 8:57
can you suggest you , how many members attend the new body make. because the pervious body dissolve for some reason .

Total society member ( Flats 28)
ANIL BANGAR wrote on 22 September, 2009, 11:37
I COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ?
MRS SMITA MAHAJAN wrote on 22 October, 2009, 11:03
I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality
Sandeep Kanoi wrote on 23 October, 2009, 1:10
One Registration is going on at Malhotra House Mumbai. Last date for the same in 30th November. Collect the emplacement form from there and file it.
charusheela wrote on 26 October, 2009, 10:04
I Complete GDCA, please tell me registration formality, which docments are required for registration.
Tukaram Kunde wrote on 28 October, 2009, 5:30
Sir, i want joind G.D.C & A. but i don’d know where and how i can jond this deploma. please tell me where submit application when submit.i am live in thane / kalyan. Please give me office address.thanks,
sara wrote on 30 October, 2009, 8:25
I passed my GDCA Exam before 3years now i want panel no. in which month these forms are issued?
sara wrote on 30 October, 2009, 8:54
I Complete GDCA, please tell me registration formality, which docments are required for registration
Sandeep Kanoi wrote on 30 October, 2009, 16:07
For Panel at Pune forms are normally issued in November.
Santosh Patro wrote on 3 November, 2009, 8:16
i have passed GDCA exam , i want to be in panel , pls guide me
Jyotsna S. Dhavale wrote on 6 November, 2009, 10:43
I COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ? HOW I GET PANEL FORM PLEASE GUIDE ME
Jyotsna S. Dhavale wrote on 6 November, 2009, 10:45
HOW I GET PANEL FORM PLEASE GUIDE ME
I COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ?
Jayesh B Meher wrote on 14 November, 2009, 7:27
I had passed GDCA exam , i want to be in panel , pls guide me, i am residing in palghar
Sachinkumar Kale wrote on 17 November, 2009, 16:57
Sachinkumar Kale

HOW I GET PANEL FORM PLEASE GUIDE ME
I COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ?
Sandeep Kanoi wrote on 18 November, 2009, 0:27
In Maharashthra people from Mumbai Region can register at these places by obtaining the empanelment form from these office and submitting the same :-

1. At Malhotra House , CST
2. Worli Dairy, Mumbai
3. At Central Building, Pune.
ajit wrote on 29 November, 2009, 12:53
sir, i would like to join GDCA,
Send me the details of that

ajit_bidwai2005@yahoo.com
9920100115
sham wrote on 30 November, 2009, 13:57
I have passed gdca in 1994, can i get registered with coop dept
shivaji wrote on 7 December, 2009, 13:26
Please required information about registration of New Housing Soc and co -operatiove soc
madhukar deshmukh wrote on 10 December, 2009, 9:54
I passed my GDCA Exam in the year of 2005 ars now i want panel no. in which month these forms are issued
sarat kumar saho wrote on 14 December, 2009, 3:22
Dear Sir,
I passed B.COM in the year of 1995.I have 12 years experience in audit & accounts but iwant panel no,So how i will get this no help me.

Thanking You,

Sarat kumar sahoo
Sandeep Kanoi wrote on 14 December, 2009, 11:25
All CA and those who passed co-operative Audit Exams can get them empanel.
Ranjana Yadav wrote on 15 December, 2009, 9:10
Please provide g.d.c.a. information i wanted do the phone no. email address head office
amey kavale wrote on 16 December, 2009, 11:43
hello sir,
I COMPLETE GDCA ,
Sir please guide me what is the use of G.D.C. & A. exam? I have passed this exam in may 2009 with I class

PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. ,WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO.? AND HOW I GET PANEL FORM
Kamal Shah wrote on 28 December, 2009, 3:25
Sir, Our society account not audited by statutory auditor but only audited by internal auditor( not sure whether audited or fake stamped )/The internal auditor in business relation with the secy of society.
The audit is completely false and i am being overcharged ( extortion ) by rupees 2.6 alkhs and society duped of rupees 50 alcs apprx. Please guide.
Sandeep Kanoi wrote on 28 December, 2009, 7:18
You need to consult some advocate and file writ against society with the registrar of society or in court.
Raju Dhanrajani wrote on 30 December, 2009, 7:46
I am a CA. I want to be empanelled in Thane Region. Pl Guide me to get empanellment form
nitin salunke wrote on 30 December, 2009, 12:29
i am co-op panal auditor since ladt 7 years
pradeep lad wrote on 31 December, 2009, 10:27
abt exam information.
pradeep lad wrote on 31 December, 2009, 10:27
about exam information.
Ganesh Salian wrote on 7 January, 2010, 11:09
Sir, i want joind G.D.C & A. but i don’d know where and how i can join this diploma. please tell me where i should submit application when to submit Please give me office address or telephone no or email.
thanks
Tanvi Shah wrote on 11 January, 2010, 12:01
Pls tell me form releasing date in Nashik for MAy 2010 Exam.
Do not publish mail id
mayur wrote on 20 January, 2010, 13:28
i want to aply GDC&A exam in pune so ple center address reply me.
Sonali Ajay Godbole wrote on 21 January, 2010, 13:54
I want to join the course. Please provide me the details.

I stay in Dombivli.
Ashwini wrote on 27 January, 2010, 15:56
I want to join the course. Please provide me the details.

I stay in mumbai.

Read more: http://www.taxguru.in/audit/audit-of-co-operative-housing-credit-societies-in-maharashtra.html#ixzz0do6WY8pC
sunil nirmal wrote on 3 February, 2010, 12:52
Where we can get the details of Civic Park Federation Regd.No.MRM/179 M.C.S.A. 1960(21) Dt. 04/02/1998(borivali)

We want to know where the Civic park federation is registred.

Please give me the address of Maharashtra Co-operative Society Act address M.C.S.A

Please give me reply ASAP
Rameshwari wrote on 5 February, 2010, 11:35
I have a GDC&A PANNEL REGISTER NO. pls help me for references of coperative societies in mumbai
Anish sorte wrote on 6 February, 2010, 4:47
Anish sorte
i haI have a GDC&A PANNEL REGISTER NO. pls help me for references of coperative societies in
nagpur
Kiran M. Malgunkar wrote on 9 February, 2010, 12:01
sir,
I want to know the information after complition of GDCA exam. information about certified auditor, rgistration NO/form, which document required for that,how get panel form.
thank you,
VAIBHAV wrote on 11 February, 2010, 6:39
Sir, i want joind G.D.C & A. but i don’d know where and how i can jond this deploma. please tell me where submit application when submit.i am live in thane / kalyan. Please give me office address.thanks,
Ashok J Yadav wrote on 12 February, 2010, 7:50
I Complete GDCA in 2006, please tell me registration formality, which docments are required for registration.
What is the procedure of Panel Registration?
ashwani mishra wrote on 18 February, 2010, 11:45
please give the details
because i am join the course.
chaitanya sawantdesai wrote on 22 February, 2010, 7:01
Sir, i want joind G.D.C & A. but i don’d know where and how i can jond this deploma. please tell me where submit application when submit.i am live in dombivali,thane. Please give me office address.thanks
jaya wrote on 24 February, 2010, 9:08
Kind Attention
I want to do this diploma
please tell me about the procedure.
jayashri wrote on 24 February, 2010, 10:17
Sir,
Tell me about how to do GDCA
It’s full procedure.
last Date of submission, from where I will get form.
hitesh wrote on 1 March, 2010, 17:47
What is the procedure for GDCA exam to appear from nagpur??
Send me the details from where to obtain prospectus?
Please reply ASAP
Amar Kulkarni wrote on 8 March, 2010, 6:22
Hi, I was passed my GDCA in 2007.
can I do the audit for a co-oprative housing Sco.
vivek wrote on 11 March, 2010, 3:07
dear sir kindly guide the tules & regulations for co-oprative Sco.employee?
ushit wrote on 11 March, 2010, 10:54
hi,
i want to question solution paper of 2007-08-09 for specially audit and law so how i got this ??
ushit wrote on 11 March, 2010, 10:55
for recent exam in gdc&a please help me out
PRANESH IRABATTI wrote on 13 March, 2010, 8:29
I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality

Read more: http://www.taxguru.in/audit/audit-of-co-operative-housing-credit-societies-in-maharashtra.html/comment-page-1#comment-22373#ixzz0i2ktH5nX
PRANESH IRABATTI wrote on 13 March, 2010, 8:30
I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality
sujata wrote on 15 March, 2010, 6:37
I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality
Anis Ansari wrote on 16 March, 2010, 20:56
From where I get the required information for appearing GDCA Exam.in Mumbai.
anand sawant wrote on 17 March, 2010, 7:21
interest received form SRA MHADA this is taxable income or not?

TDS deducted on Interest this is refund from IT ?
CA Sandeep Kanoi wrote on 17 March, 2010, 8:32
Interest is taxable. TDS may be claimed as refund but depend on your taxable income.
Rupali Sanas wrote on 23 March, 2010, 9:34
Rupali sanas
i pass GDCA exam please tell me about registration for became a auditor
vishal deshmukh wrote on 26 March, 2010, 15:09
i pass gdca please tell me about registration for become a auditor
prashant wrote on 6 April, 2010, 11:16
I passed GDC&A Exam., I want to know the procedure for GDC&A pannel.
yogesh narsale wrote on 12 April, 2010, 9:34
I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality
jitendra babar wrote on 14 April, 2010, 12:49
i want to new marklist format of co- operative societies audit purpose .
jitendra babar wrote on 14 April, 2010, 12:59
i want to address or phone no. for letest circulars from audit department of co operative department of maharashtra state
suresh dhuri wrote on 19 April, 2010, 12:50
Since last 5 years (from 2003 to 2008) Our Housing society’s committee is not calling statutory auditors for auditing the accounts. Even writing frequently to the registrar, they ignot it. Please guide and suggest a way of auditing.
R.K.KUMAR wrote on 30 April, 2010, 21:10
Pls.provide Non Occupational Charges
to the member who don’t stay but keep his Tentant in the Flat.What is the byelaws?
Anita Metre wrote on 13 May, 2010, 14:55
Please provide g.d.c.a. information i wanted do the phone no. email address & head office.
I am interested in Co-op Hsg Soc Audit Exam.
nitin wrote on 14 May, 2010, 8:52
please provide GDCA information i wanted do the phone no.email address &head office I am intrested in co-op Hsg Soc Audit exam.
SURYAKANT wrote on 19 May, 2010, 21:38
PLEASE CALL ME ABOUT PANAL AUDITOR
OR EMAIL ME
CALL 9820474364
Nirav poria wrote on 22 June, 2010, 10:46
Please provide g.d.c.a. information i wanted do the phone no. email address head office.
Prakash Parekh wrote on 24 June, 2010, 18:02
can nominators sales the shares of maharashtra co-op. housing society ???
sachinsonawane wrote on 1 July, 2010, 17:59
please provide G.D.C.& A information i wanted do the phone no. email address head office and also branch name.
sachinsonawane wrote on 1 July, 2010, 18:04
please provide me g.d.c.& a information i wanted do the phone no. email address head office and also branch name
Rajesh wrote on 6 July, 2010, 11:59
Sir, i want joind G.D.C & A. but i don’d know where and how i can jond this deploma. please tell me where submit application & when submit.i am stay in thane . Please give me office address.
Thanks,
Rajesh
ashok dhangar wrote on 9 July, 2010, 18:27
i just completed m com i want a information from GDCA cours please give me reply.
Girish Joshi wrote on 16 July, 2010, 18:00
I have done M.com and also completed G.D.C.& A. Please forward me the information regarding registration and what document required. Where shall I have to go for registration.
paresh wrote on 20 July, 2010, 16:44
i want join gdca from pune please give me when form was relise and from where it’s avileable
suryakant wrote on 20 July, 2010, 22:58
call me information about GAC&A
mobile 9820474364
Sushil Sharma wrote on 22 July, 2010, 12:10
What is position of investment of Statutory Reserve Fund in Multi State Credit Society. Whether it requires to be invested all the times or can be used as working capital while the balance in statutory reserve remaining the same
yadav rinu wrote on 24 July, 2010, 11:59
how i will get my panel form
rajendra singh rawat wrote on 25 July, 2010, 17:51
I want to know about Maharashtra co-opretaive society investments pattern of “Section 70 of MCS Act” rule no. 55
sangeeta wrote on 29 July, 2010, 9:13
1) I wish to know about investments that could be done by Maharashtra state cooperative society

2) Can Maharshtra state cooperative Society invest its funds in Fixed term deposits with cooperative/Nationalised Banks?

Thanks
Pankaj K. Kate wrote on 4 August, 2010, 16:29
Hi,

Sir when declare results of May, 2010
Sonali wrote on 6 August, 2010, 9:10
I want to join GDCA. please provide me phone no. or address of the GDCA office of Mumbai.

Please give me reply
Nandini wrote on 6 August, 2010, 9:20
I want address of GDCA office of pune.
administrator wrote on 6 August, 2010, 11:28
Central Building, Opposite Sasoon Hospital, Near Pune Stattion, Pune, Maharshtra
administrator wrote on 6 August, 2010, 11:30
Malhotra House, 6 Th Floor, Opposite Old GPO, Near CST Station, Mumbai
sadik wrote on 9 August, 2010, 19:21
I was completed my M.com & LLB & now I want to appear GDCA exam so please give me advise the same in detail presently I am in Mumbai city
Mina C. Kamble wrote on 11 August, 2010, 16:18
I want to join this diploma please give me information about application form , syllabus more
Gauri Suresh wrote on 14 August, 2010, 11:07
Dear All, i am completed my GDCA from pune university..i have been married and shifted to mumbai..can you please provide me the address were can i register myself under panel of GDCA please provide information it will be great help….Regards Gauri Suresh
Gauri Suresh wrote on 14 August, 2010, 11:07
Please email me at suresh.mogula@in.com
dalvi nida wrote on 16 August, 2010, 14:30
i want 2 know the names of the su bjects in GDCA Course which started from December.
thanking u?
dalvi nida wrote on 16 August, 2010, 14:34
i want 2 see the fees structure of GDCA course.will u plz send me in Email Id?
shailesh suresh chavan wrote on 24 August, 2010, 14:38
I am fresher graduate. I want specific information about GDCA exam, fees, duration,location near thane
Ramesh Pandey wrote on 3 September, 2010, 11:27
PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. ,WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO.? AND HOW I GET PANEL FORM
sachin wagh wrote on 10 September, 2010, 16:11
48.

PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. ,WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO.? AND HOW I GET PANEL FORM
Runal wrote on 14 September, 2010, 18:34
Please let me know the details for the procedure for enrollment and other details in respect of the GDCA course.
Where can i approach for the details and the forms in pune???
shradha wrote on 15 September, 2010, 11:26
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
pls reply urgent
Anis Ansari wrote on 15 September, 2010, 20:07
1.Kindly send information where I have to send application form for appearing GDCA Exam.
2.Where I get panel Form?
NITIN wrote on 17 September, 2010, 20:48
GIVE ME INFORMATION ABOUT BOOK AVAILABLE ON GDCA EXAM
nishita kadam wrote on 19 September, 2010, 15:15
kindly inform me about the syllabus and course details of GDC&A. I want to apply for the comming exams. When will be the exam start.
R B DALVI wrote on 23 September, 2010, 17:45
PL INFORM ABOUT THE QUALIFICATIONS REQUIRED FOR GETTING REGISTERED AS “CERTIFIED AUDITOR” FOR CO-OP HSG SOC AUDTI.(FOR MAHARASHTRA).

FURNISH COURSE DETAILS OF GDCA AND THE PROCEDURE FOR APPEARING THE EXAM.

URGENT PL
Mallesh Dhangar wrote on 28 September, 2010, 17:26
kindly inform me about the syllabus and course details of GDC&A. I want to apply for the comming exams. When will be the exam start.

GIVE ME INFORMATION ABOUT BOOK AVAILABLE ON GDCA EXAM

regards
prasad gaonkar wrote on 29 September, 2010, 11:23
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
pls reply urgent
Dipti Vaze wrote on 9 October, 2010, 13:41
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
pls reply urgent
Chetan Deepak Shah wrote on 11 October, 2010, 11:04
I want to know the Provision applicable U/S 44AA regarding Maintainance of Books of Accounts for a Co-operative Housing Society.
Tushar shevde wrote on 18 October, 2010, 15:02
Please give me the information GDCA exams and where I get the prospectus and what the procedure for application of forms and fees.
vinayak kadu wrote on 18 October, 2010, 18:03
Give me details of gdca course sylabus & fees.

Thanks
Mrs. Mrunal Mangesh Sawant wrote on 22 October, 2010, 12:08
I cleared my GDC&A exam in may 2002 & now I want to registered on panel as “CERTIFIED AUDITOR” FOR CO-OP HSG SOC AUDTI.(FOR MAHARASHTRA).

What is the procedure for GDC&A Panel Registration?
Where can I get application form & what is last date?
trupti kirve wrote on 4 November, 2010, 21:19
kindly inform me about the syllabus and course details of GDC&A. I want to apply for the comming exams. When will be the exam start.and private clases

GIVE ME INFORMATION ABOUT BOOK AVAILABLE ON GDCA EXAM

regards
CA.R.M.HAGIR wrote on 5 November, 2010, 11:59
what are the powers of Penal auditors appointed by registrar in Maharashtra,when society is not allowing the auditors to carry out the audit?
ilyas Khalifa wrote on 9 November, 2010, 16:20
kindly inform me about the syllabus and course details of GDC&A. I want to apply for the comming exams. When will be the exam start.

GIVE ME INFORMATION ABOUT BOOK AVAILABLE ON GDCA EXAM
Vrushali Patil wrote on 11 November, 2010, 11:45
I am vrushali Patil Passed GDC&A EXAM IN 2006 .want to need the part time job for this profession.

Pls help me.

Thanks
M Salim Salmani wrote on 12 November, 2010, 9:23
Dear Sir / Madam,
The information provided on the site is very useful and understandable.
Thanks for the aproach.
Who is qualify to be appointed as an internal auditor for co op housing socity. What is qualification required to be an internal auditor for co op hsg soc. Please revert back with a suitable gauidance.
Thanking You,
Yours sincerely
M Salim Salmani
Mob.9869900884
tarun wrote on 13 November, 2010, 13:07
kindly send details about gdc&a examination i.e relates all information about
1.procedure of filling form
2.no. of books & named, were find?
3.fees of gdc&a exam
4.wat’s benefit after passed exam
5.when exam give & were center come?
plz urgently send necessary details
tulsi wrote on 15 November, 2010, 12:42
sir, i would like to join gdc&a

Send me the details of that
rashid wrote on 16 November, 2010, 2:14
I cleared my GDC&A exam in may 2008 & now I want to registered on panel as “CERTIFIED AUDITOR” FOR CO-OP HSG SOC AUDTI.(FOR MAHARASHTRA).

What is the procedure for GDC&A Panel Registration?
Where can I get application form & what is last date?
pradeep gungune wrote on 16 November, 2010, 11:11
i am GDC&A exam pass may 2007 but dont know what is the procedure for GDC&A panel Registration & what is last date of registration pls sir give information about that registration
pradeep gungune wrote on 16 November, 2010, 11:20
I want information about online registration to GDC&A panel
ateeq wrote on 16 November, 2010, 18:26
cooprative credit society ka ragistration krana hai and fee
PRITI BHANUSHALI wrote on 19 November, 2010, 15:58
Kindly give the details for Registering in the Panel of Auditors maintained by Registrar.
ganpat wrote on 19 November, 2010, 17:45
pls give me details when allotment hsg soc. & co-op soc for panel auditors members mumbai division.
SWAPNIL KUMAR RAMESH BHAVSAR wrote on 20 November, 2010, 15:28
Please give me details procedure of registration of GDC& A
SWAPNIL KUMAR RAMESH BHAVSAR wrote on 20 November, 2010, 15:47
Please send me details procedure of registration of GDC&A & I have one to 2 yres exp. of charted accountants
Mayuresh wrote on 23 November, 2010, 12:49
kindly send details about gdc&a examination i.e relates all information about
1.procedure of filling form
2.no. of books & named, were find?
3.fees of gdc&a exam
4.wat’s benefit after passed exam
5.when exam give & were center come?
plz urgently send necessary details
Vilas Bhivsane wrote on 23 November, 2010, 17:09
pls give me imformation about admission for gdca exam
Vilas Bhivsane wrote on 23 November, 2010, 17:14
Dear Sir,
Kindly let me know about how to take admission for GDCA Exam & Prospect.
Pls reply urgent.
Vilas Bhivsane wrote on 23 November, 2010, 17:15
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
Vilas wrote on 23 November, 2010, 17:16
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
Sir pls reply me asap.
Reshma Pachpute wrote on 26 November, 2010, 14:42
Give me some detail of GDCA & where the place there the books of notes are available.
Arundhati wrote on 29 November, 2010, 21:22
I cleared my GDC&A exam in may 2004 & now I want to registered on panel as “CERTIFIED AUDITOR” FOR CO-OP HSG SOC AUDTI.(FOR MAHARASHTRA).

What is the procedure for GDC&A Panel Registration?
Where can I get application form & what is last date?
voltas wrote on 4 December, 2010, 16:20
Plz tell mi GDCA exam & where the forms of this exam available
voltas wrote on 4 December, 2010, 16:26
plz tell mi the procedure of GDCA exam & where the prospectus is available plz mail mi urgently
Dinesh P Ghogare wrote on 4 December, 2010, 20:04
plz tell mi the procedure of GDCA exam & where the prospectus is available plz mail mi urgently
savita surve wrote on 6 December, 2010, 16:41
i have passed gdc&a exam in 2010 yrs. i want to know what is next procedure.
R. H. Mohadikar wrote on 8 December, 2010, 13:09
kindly send details about gdc&a examination i.e relates all information about
1.procedure of filling form
2.no. of books & named, were find?
3.fees of gdc&a exam
4.wat’s benefit after passed exam
5.when exam give & were center come?
plz urgently send necessary details
thanks
Bhavna Patel wrote on 17 December, 2010, 16:09
Dear Sir/ Madam,
The information provided on the site is very useful and understandable.
Thanks for the aproach.

Who is qualify to be appointed as an internal auditor for co op housing socity and co operative credit society. What is qualification required to be an internal auditor for co op hsg and credit soc. Please revert back with a suitable gauidance.

what are the powers of Penal auditors appointed by registrar in Maharashtra,when society is not allowing the auditors to carry out the audit?

Kindly give the details for Registering in the Panel of Auditors maintained by Registrar.
What is the procedre for Panel Registration

I am Bhavna Patel Passed GDC&A EXAM IN 2010.please tell me about its next procedure.I want part time job forthis profession.

Please tell me that whats benefit after done this gdca course.
Please sent me the immidiate reply on my mail,please solve my all querries.Please guide me and help me.Waiting for ur reply.
Thanking you.
Yours sincerely,
Bhavna Patel
nitin j.bhongade wrote on 17 December, 2010, 17:19
pls give me details when allotment hsg soc. & co-op soc for panel auditors members mumbai division.
sambhaji talikhedkar wrote on 20 December, 2010, 13:11
i m a certified auditor ,and i wnat how to make audit report pls send me report
poonam singh wrote on 21 December, 2010, 10:00
kindly send details about gdc&a examination i.e relates all information about
1.procedure of filling form
2.no. of books & named, were find?
3.fees of gdc&a exam
4.wat’s benefit after passed exam
5.when exam give & were center come?
plz urgently send necessary details
thanks
pankaj sananase wrote on 21 December, 2010, 12:48
pls. give me information for gdc&a exam 2010-12. last date of exam form
priyanka wrote on 22 December, 2010, 14:43
please give me information for gdc&a exam. last date of application, eligibility, and other relevent information.
Chandrakant Mudras wrote on 24 December, 2010, 10:11
IAM INTERESTED TO DO DO THE GDCA COURSES PL ADVAISE
Mahesh wrote on 24 December, 2010, 23:45
I want to join the gdca course when the admission is starting and how many fees are and which subject will be there
rajesh nerkar wrote on 25 December, 2010, 9:42
sir,
i had passd G.D.C & A exam so pls give me information about which type i will registered to panel.
because i want to audit in co-operative society this year. so pls help me.
9271387337
HAPPY CHRISTMAS
Pratibha Salian wrote on 25 December, 2010, 17:21
m the student of icai and wanted how is this GDCA EXAM IS USEFUL TO US
ROBIN wrote on 26 December, 2010, 19:07
What is the procedure for GDCA exam to appear from mumbai??
Send me the details from where to obtain prospectus?
DEEPALIP wrote on 28 December, 2010, 12:09
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same

Regards
deepali
dnyaneshwar hiwale wrote on 28 December, 2010, 13:17
i had passd G.D.C & A exam so pls give me information about which type i will registered to panel.
because i want to audit in co-operative society this year.
suvidha wrote on 30 December, 2010, 13:49
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same
Kotekar Avinash wrote on 3 January, 2011, 14:48
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same
Madhuri Kabade wrote on 5 January, 2011, 7:12
Sir,

I am already on the pavel of Certified auditors. I need form for renewal on panel. can you provide me?
lalit wrote on 6 January, 2011, 23:59
Dear Sir,

pls tall me the registration prosses of Co-op housing soc in Maharashtra.

Thaking you,
Lalit
Basankar wrote on 8 January, 2011, 15:28
When is the last date of submission of form
Basankar wrote on 8 January, 2011, 15:31
Please tell me where will I get form and tha last date of submission of form
Sandep wrote on 17 January, 2011, 9:21
I have passd G.D.C & A exam so pls give me information about which type I will registered to panel
sudarshan wrote on 17 January, 2011, 16:15
I want the addmision date and procedures of gdc&a & exam Date
Trupti rotkar wrote on 17 January, 2011, 16:26
last year i attened GDC&A I failed . so this year i want to attened so please send the where should i get the form and how much the fees. can we paid by online banking rather than going to RESERVE BANK? please informe me soon
Tushar wrote on 21 January, 2011, 12:29
i had passd G.D.C & A exam so pls give me information about which type i will registered to panel.
because i want to audit in co-operative society this year.
shreeya wrote on 24 January, 2011, 15:44
Please send the detail of exam (date, form)
government diploma in cooperative & accountancy.
popat mahendra karamshi wrote on 28 January, 2011, 22:46
dear sir
i would like to appear for exmination to become societies auditors in the year 2011 so please guise me
Devang Mehta wrote on 30 January, 2011, 23:52
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same
Navin Subhedar Nagari Sahakari Pat sanstha wrote on 2 February, 2011, 12:30
Will you please arrange to send a LATEST CIRCULAR FOR ONE TIME SETTLEMENT SCHEME of dated 16.08.2010

Thanks.
Navin Subhedar Nagari Sahakari Pat Sanstha wrote on 2 February, 2011, 18:07
Will you please arrange new circular regarding one time settlement for 2011.

s.b.hirekhan
Riddhesh wrote on 4 February, 2011, 9:43
Pls give me details for addmision date and procedures of GDC&A & exam Date
Bhavesh Pandya wrote on 9 February, 2011, 15:01
Dear Sir,

I want to appear for GDC&A examination for the current year. You are kindly requested to let me know, what is the procedure, timelines etc. for the same.

Thanks & Regards
Bhavesh Pandya
Prashant wrote on 10 February, 2011, 20:09
Dear Sir/Mam,

Pls give information abt GDC&A Current Year Adminiation procedure
Milind Mohire wrote on 11 February, 2011, 14:58
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same

Regards
milind mohire
Maahi wrote on 16 February, 2011, 13:39
Dear Sir,
What is the last date of submission of form.Is it 18th Feb’11

Regards,
Maahi
santosh naik wrote on 25 February, 2011, 21:24
Dear Sir,
Pls tell me the rules of sahakari patsantha giving a loan and recovery of loan, what’s a rule of Patsanstha’s Body withdraw loan, so pls tell me a rules of sahakari patsanstha otherwise books names.
shruti Malgundkar wrote on 5 March, 2011, 17:23
I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.
Thanks.
Atul sonawane wrote on 10 March, 2011, 15:31
Dear Sir / Madam,
The information provided on the site is very useful and understandable.
Thanks for the aproach.
Who is qualify to be appointed as an internal auditor for co op housing socity. What is qualification required to be an internal auditor for co op hsg soc. Please revert back with a suitable gauidance.
Thanking You,
Yours sincerely
Atul sonawane
9623840409
shadir wrote on 12 March, 2011, 13:19
sir. please send me detail about the matter of co.opr.credit society audit
1. what is the time limit of credit society audit
2. after near about 15 yrs, can audit by credit society management from retired cooperative auditor
3. pl send me legal guidance.

thanking you.
Melwyn Almeida wrote on 16 March, 2011, 19:20
Hi, I have given a demo of a web-based software which include complete accounting and management of co-operative socieities ie. saralsociety.com which include total management of housing societies.

Pl. give your comments on the loopholes of the concept
jeevan wrote on 23 March, 2011, 7:43
my father had taken loan of 25000/- in the year of 2003. but he has not paid any premium.now cooperative society is saying that you have to pay 100000/-.
can we do one time settlement. what is the process? can it is allowed.
jeevan wrote on 23 March, 2011, 7:46
Will you please arrange new circular regarding one time settlement for 2011.
S V Chitre wrote on 23 March, 2011, 12:51
Please let me know whether any latest notification/circular has been issued by the Office of the Central Registrar on the rate of Dividend payable to its shareholders/members by the Multi -State Co-op. Credit Society
S V Chitre wrote on 23 March, 2011, 12:53
Please send me latest circular on dividend payable to members by multi-state society
Sachin Joshi wrote on 28 March, 2011, 22:18
Please send the detail of exam (date, form)
government diploma in cooperative & accountancy.
rajendra wrote on 4 April, 2011, 20:08
i hv applied for panel regn. ,is the list published?is it in gazette?
suryesh wrote on 25 April, 2011, 13:24
call me on my mobile 9820474364
suryesh wrote on 25 April, 2011, 13:25
call me 9820474364
harsha kasar wrote on 4 May, 2011, 13:43
hi,
i am pass out GDC&A in 2007. but can get process of ragistretion.pls imform me soon.
HANEEF wrote on 13 May, 2011, 15:46
TIME TABLE OF GDC&A EXAMINATION ARE AS UNDER
28/5/2011 10.00AM TO 1.00PM 1.THEORY & HISTORY OF COOPRATION
2.00PM TO 5.00PM 2.COOPRATIVE MANAGEMENT
29/5/2011 10.00AM TO 1.00PM 1.COOPRATIVE LAW & OTHER LAW
2.00PM TO 5.00PM 2.ACCOUNTS
30/5/2011 10.00AM TO 1.00PM 1.COOPRATIVE AUDIT
2.00PM TO 5.00PM 2.BANKING
HANEEF wrote on 13 May, 2011, 15:50
TIME TABLE OF GDC&A EXAMINATION ARE AS UNDER
28/5/2011 10.00AM TO 1.00PM 1.THEORY & HISTORY OF COOPRATION
2.00PM TO 5.00PM 2.COOPRATIVE MANAGEMENT
29/5/2011 10.00AM TO 1.00PM 1.COOPRATIVE LAW & OTHER LAW
2.00PM TO 5.00PM 2.ACCOUNTS
30/5/2011 10.00AM TO 1.00PM 1.COOPRATIVE AUDIT
2.00PM TO 5.00PM 2.BANKING
Mr. vishal wrote on 14 May, 2011, 17:40
dear sir i want to do gdca pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same.please tell me on my cell 9146838884
Mr. vishal wrote on 14 May, 2011, 17:42
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same. please tell me detail on my cell. 9146838884
ANIL ADHYARU wrote on 20 May, 2011, 8:41
SIR I WANT camel rating chart
Prakash wrote on 5 June, 2011, 18:04
I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.And plz guide me i want practical knowledge of co.op. audit.
Thanks.
Beena wrote on 8 June, 2011, 16:57
Can i get details about the G.D.C & A exam as i want to give this exam, please anybody help were i can get the form n waht is the fees.
shatabdi jana wrote on 13 June, 2011, 10:35
SIR I WANT TO DO GDC&A PLEASE LET ME KNOW WHEN THE FORMS ARE REALISING AND WHATS THE FEES AND WHERE WIL BE THE BOOKS AVILABLE.

THANKING YOU

SHATABDI.JANA
shatabdi jana wrote on 13 June, 2011, 10:36
dear sir i want to do gdc pl tell me the procedure where i get form for 2011 exam & cochin class & book information & fees for the same

thanking you
shatabdi
paresh kapure wrote on 19 June, 2011, 12:51
I Am passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.And plz guide me i want practical knowledge of co.op. audit.
Thanks.
ANIL SOLANKI wrote on 20 June, 2011, 12:43
I WANT GDC & A EXAM FORM AT GANDHINAGAR
ASHWINI wrote on 20 June, 2011, 13:55
I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.
Thanks.
Nilakshi S.Rane. wrote on 21 June, 2011, 13:14
hi sir iam pass gdc&a exam and also register and take the panal no.also but i don’t which type of job ido what the filed i choosed.
Nilakshi S.Rane. wrote on 21 June, 2011, 13:18
hi sir iam pass gdc&a exam and also register and take the panal no.also but i don’t which type of job ido what the filed i choosed. sorry and sir /madam i do the job for CA but this company CA so what i do
Sudhakar wrote on 21 June, 2011, 13:46
Hello hows u ?
Can U send me datails abount GDC&A Exam, syallubus, & contact Center with address
my email id is ssudhakardesaica@gmail.com
reena kamble wrote on 27 June, 2011, 12:55
Dear sir,
I want to become a GDC&A So i haven’t information about that so can you send the detail information about that?
Shashikant Bhagat wrote on 29 June, 2011, 18:51
I HAd passed G.D.C.& A exam in 2007 , Tell me the procedure to be register on panel as a Auditor .And plz guide me i want practical knowledge of co.op. audit.
Thanks.
Hrishikesh Kute wrote on 1 July, 2011, 16:55
I have cleared GDC & A Examination with First Grade in 2010.

And I want to ,

1) Register myself on the pannel , Mumbai.
2) I Want to take knowledge and also ready to hard work with my skill by doing such co-operative societies audits.

Please , I want to use my skill & hardwork for some professionalism.
So , help me out.

My contact number is – 9224551286 & mail ID – hrishikute1983@gmail.com
Hrishikesh Kute wrote on 1 July, 2011, 16:59
I want to start doing such Co-operative societites Audits…..will u help me out please.I have cleared the GDC & A exam in 2010.

My cell no is – 9224551286
Mail ID – hrishikute1983@gmail.com
virendra yadav wrote on 10 July, 2011, 9:58
give detail note system of working of capital,cash flow
Prakash N. Nikhade wrote on 28 July, 2011, 17:38
R/Sir,

i am pnnikhade passed GDC&A diploma in 2008 and send to info. my buldana district level society office and amravati office. i am a student for rural area . passed in Graduate computer science and PG- Statistics and PGDCA passed and GDC & A all cleared 08.M.Tech(App) student.
but 2011 this date no any update my name to audit office.

pl. send me any criteriya for this subject. pl. care my problem to all level.

thankx.

pnn
suhas pandit wrote on 18 August, 2011, 17:13
respected kute sir , please give me information about the contact admission in GDC & A COURSE
my cell phone is 9892109092 please !! i want get the admission GDCA
suresh wrote on 2 September, 2011, 18:34
iam also interested in doing GDC&A course iam from mumbai thane can you pls guide me how to take admission is there any website or contact centre in mumbai forthese
dr kawatkar wrote on 6 September, 2011, 12:19
Dear Tax Guru,

I’ve gone through ur information /provission in MCS RULES 1961 Rule 69[2] where in u have mentioned [provided no auditor is appointed or AUDITOR HAS RESINGED ].
I verfied this in actual rule book where in” RESIGNATION of AUDITOR” text is not mentioned ,
Kindly let me know whether there is an amendment if so reference.
we require this because there is a dispute on “RESIGNAION ” issue. one viev is since ha is not a employeee resignation cannot be asked he can just express his INABILITY by submiting letter.
Give ur opinion with ref. pl !
Swapnil Bhavsar wrote on 12 September, 2011, 19:24
I Am Swapnil Kumar Ramesh Bhavsar has Passed the GDC&A Exam In May-2009 With 3 years Of experience after passing the exam & i want register my name on panel of GDC&A So,please send me the detail procedure to register the name on panel as early as possible before due date My Current Qulification is M.Com.GDC&A

Hoping You Very Much
Your Regards
Swapnil Bhavsar
+919890642242
swapnil.bhavsar26@gmail .com
Nikunj wrote on 13 September, 2011, 23:47
If any society which is older than 5 year and who has not completed it’s audit procedure for all of the years till date than what are the penal consequences. and is it possible to proceed for the audit year ended 31st march 2011 without doing audit of earlier years?
MR VIJAY DHARMA BARVE wrote on 23 September, 2011, 16:40
Dear Sir,

I am working in the HUL Con you suggution to me the my society just form , so i watn information about the rules & Regulation so , can you suggust me which book available in the market about the co-society all information in that book.

Thanks & Regards,
Vijay D. Barve
secretary ( Ganesh Co hsq society Kalyan )
Rahul wrote on 3 October, 2011, 19:41
hi sir

i am wish to do an GDC&A course.I need your help regarding eligibility for GDC&A.because i get less percentile in TY Bcom..
salman khan wrote on 6 October, 2011, 15:01
dear sir

i am salman from thane dist i have completed t.y.b.com last two year and my percentage is below 50% it is possible to i have take a admission in GDC&A Course and practice under the CA(Chartered Accountant)my cell no 9773047452 please reply me urgent

thanking you
jaysing wrote on 12 October, 2011, 10:08
sir m-20 bonds new g.r. No. Ya. G.r. Send my mail please ,thanks.
Ajay wrote on 12 October, 2011, 17:03
no % required only graduate
Ajay wrote on 12 October, 2011, 17:07
go to district deputy registrar co-operative societis in your district. form available in dec-jan 2011.
9730417734
Raghuanth more wrote on 14 October, 2011, 15:39
hi sir

i had passd G.D.C & A exam so pls give me information about which type i will registered to panel.
because i want to audit in co-operative society this year.
kharde wrote on 22 October, 2011, 23:24
last 15 years i am in panel of co-op society in nashik Division But not a sufficient sanstha alloted to me so many corruption here
Dilip wrote on 11 November, 2011, 12:43
Yes. You can take admission for GDCA. As per my knowledge this course is conducted by state government.
sanjay kumbhar wrote on 15 November, 2011, 11:04
I want to joining GDCA course during this year .

Kindly help us to give the detail information & Brach form where tha admimission.

I staying Bhandup.

Thank you
vijay wrote on 18 November, 2011, 16:18
what is the limit for a tax audit for a cooperative society
sunil gadhave wrote on 19 November, 2011, 18:31
Am Mr.sunil gadhave has Passed the GDC&A Exam In May-2007 With 7 years Of experience in co-operative society after passing the exam & i want register my name on panel of GDC&A So,please send me the detail procedure to register the name on panel as early as possible before due date My Current Qulification is B.Com.GDC&A
Aarti wrote on 24 November, 2011, 16:10
hi sir/Madam

i had passd G.D.C & A exam so pls give me information about which type i will registered to panel.
because i want to audit in co-operative society this year.

Reply
Rama wrote on 28 November, 2011, 14:56
Hi Aarti,
I wan 2 no abt the GDC&A course in detail. Pl. mail me the details.
Thnks
sudhakar wrote on 6 December, 2011, 20:51
please tell me admission date of GDCA
my cell no. 9892278108
Dhiraj Adhikari wrote on 13 December, 2011, 10:44
Respected All,
I am complited M.com from pune university i want to do g.d.c. & a i want to know fees structure & last date of form submission.
Mrs. Sonali Nitin Chintamani wrote on 22 December, 2011, 17:05
Respected Sir/Mam,
I am passed G.D.C.A. in 2006. May i have interested for join to registration in this Auditor field. I had some experience in under C.A. Please do the needful.
thank u.
Maniyar Mohd.Shahid Javed wrote on 27 December, 2011, 15:53
sir ,
i want to know when is the gdca exams are to be conducted and from where i should i get that form in pune and is there any document required

plz convey me….
Deepak wrote on 28 December, 2011, 17:19
i had completed Audit of Co.op. bank in maharashtra. after that Bank has submitted Rectification Report in Form “o” U/s 82/87 of the Act. Now I have to Verify the said correction and i have to submit report to bank and other authority – is there any specific format for that. can u guide me in the said matter.
Bhanudas Gadge wrote on 1 January, 2012, 15:17
i am Bhanudas from Mumbai
I want to appear GDCA exam so please give me advise

kindly send details about gdc&a examination i.e relates all information about
1.procedure of filling form ( & address where i get Form)
2.no. of books & named, were find?
3.fees of gdc&a exam
5.when exam give & were center come?
Arundhati Kini wrote on 9 January, 2012, 11:08
I had Completed GDC&A Exam In May-2004 , i want to register my name on panel of GDC&A So,please send me the detail procedure to register the name on panel as early as possible before due date current qualifiction Mcom,gdca,Executive CS.
Rohit. wrote on 10 January, 2012, 9:21
I want to know the date of addmision for GDC&A course and procedures of gdc&a exam of 2012.

Pls mail me details of exam date-my mail id is rbhosale31286@gmail.com

Rohit.
Govind Kumbhar wrote on 19 January, 2012, 11:37
last year i attened GDC&A I failed . so this year i want to attened so please send the where should i get the form and how much the fees. i won’t address of registered office in mumbai.
sumathi wrote on 24 January, 2012, 16:29
hi i have passed post graduation from mumbai university last year now i want to appear for gdc&a exam which will be conducted at this year,. please tell me the procedure for applying to the exam and further importance of this course. thanking you
yours sincerely. please email me as senguntharsumi@gmail.com
U S Lamdade wrote on 26 January, 2012, 13:52
I want to know the date of addmision for GDC&A course and procedures of gdc&a exam of 2012.

Pls mail me details of exam date-my mail id is rajmaknikar@rediffmail.com
Kishor Pawar wrote on 30 January, 2012, 21:38
Resp Sir,
Please tell us the detailed procedure of registering the Multi state co-operative society and if possible also provide the specimens all the application forms required in the process..??
waiting for your reply…!!
priya kasar wrote on 2 February, 2012, 9:12
Respected Sir,
Gud Mrng
plz tell m the procedure of registering. I want to knw the date of admissission for ths course so plz sir send m the details of admission & exam date asa well as sub in my mail id. Mail id – priyakasar84@gmail.com

Thanks & Regards,
Priya
Rohidas More wrote on 4 February, 2012, 13:00
I am wish to do an GDCA course.I need your help regarding eligibility for GDCA and details of where i can enrolled for the same.
suvarna wrote on 7 February, 2012, 16:22
I passed G.D. C. & A. exam. Tell me procedure to be register on panel as a Auditor & plz guide me i want practical knowledge of co-op audit.
thanking you.
Ravindra wrote on 10 February, 2012, 16:13
Hi I m commerce graduate & Passed G.D.C. & A exam. Can you please explain what is procedure for register on panel as a auditor?
AMRUTA wrote on 11 February, 2012, 22:38
PLEASE PROVIDE INFORMATION ABOUT HOW AND WHEN TO TAKE ADMISSION FOR GDC&A EXAM.
Ajit Vandkar wrote on 18 February, 2012, 12:17
Please, Provide information about constitution amendment MCS rule 1961 rule 111,
is that Panel Auditor is Professional Auditor?
Shilpa wrote on 29 February, 2012, 18:06
I passed GDCA Exam in the month of Oct 2010, I want to enroll myself on panel.please tell me registration formalist , some officers say that after b.com 3 year we can received panel number? or After M Com 1 years its truth
Aaditi wrote on 5 March, 2012, 16:04
I passed GDCA Exam in the month of Oct 2010, I want to enroll myself on panel.please tell me registration formalist
Aaditi vikrant phatak wrote on 5 March, 2012, 16:08
I passed GDCA Exam in the month of May.2000 I want to enroll myself on panel.please tell me registration formalist ,
Vinay Jain wrote on 22 March, 2012, 20:44
I am a CA, have just started my practice, i want to know about the audit allotment procedure for co operative housing and credit socities. How can I apply for the same, please advice.
Dinesh wrote on 26 March, 2012, 19:03
Those who passed GDCA -

Go to the Joint Registrar office of your native and collect the ‘Panel Registration Form’.
Comply with the form requirements and wait for sanction!!
Nishant wrote on 30 March, 2012, 10:28
I want to joining GDCA course during this year .

Kindly help us to give the detail information & Brach form where tha admimission. Please send me as earliest as possible to my email id:npreet28@yahoo.com
samprada wrote on 3 April, 2012, 16:22
I passed GDCA Exam , I want to enroll myself on panel.please tell me registration formality
Rahul sony wrote on 25 April, 2012, 15:44
I , I want to enroll myself on GDCA panel.please tell me registration formality
Rahul sony wrote on 25 April, 2012, 15:46
Exame Date Of GDCA Exame 2012
Amit Chandane wrote on 25 April, 2012, 16:31
Hi All can anyone plz send any Link for GDCA course details fees or any Information related to this plz
Amit Chandane wrote on 25 April, 2012, 16:34
Who have passed GDCA exam plz send information about that amitpw@rediff.com 8097532663

Audit of Co-Operative Housing & Credit Societies in Maharashtra

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