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.

or

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).

or

The Co-operative Societies Act, 1912 and Rules

or

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

or

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 74The scale of fees which are fixed by the Registrar (Order No. CC/ADT/Scale of Fees of 92 dt. 15th 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. 29th July,1992) followed by Circular No. CC/ADT/A/ACB/AC/15/2005 dated 7th 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.67A 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. 1st 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 31st March, 2005 – Circular dt. 10th November, 2004 – subsequently made applicable from 31st 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’.

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276 responses to “Audit of Co-Operative Housing & Credit Societies in Maharashtra”

  1. krupal says:

    i want to apply for GDCA ,pls help me on this
    procedure
    were to apply
    apply date
    criteria of doing GDCA

  2. sonal ghadge says:

    Hello sir I had pass GDCA exam in 2009.but still I have no idea to the next stage in GDCA work please guide to me. and what GDCA Panel.

  3. prashant says:

    Please provide me all information relating gdc&a exam detail
    Type of exam like object or written
    How to get registration

  4. prashant says:

    Please provide g.d.c.a. information i wanted do the phone no. email address head office

  5. PRAKASH RANA says:

    PLEASE PROVIDE ME FULL DETAILS ON GDCA EXAMS OF GUJARAT GOVT.

  6. shraddha says:

    I have passed gfca in 2013 nw I want to b a pannel auditor so please proprovide me the necessary information abt further procedure as how do I get experience certificate

  7. lalana says:

    i have passed mcom by 48 percent and want to apply for gdca.
    can i apply for gdca admission

  8. gandhali mahatre says:

    Please required information about co-operative soc.audit mark sheet

  9. sachin says:

    I Complete GDCA, please tell me registration formality, which docments are required for registration –

  10. Anand says:

    Dear Sir,
    I am passed GDCA exam not applied for GDCA Panel.what procedure of it. what is procedure to do audit co-op soc.kindly mail me above information my emil id.
    thanks
    Anand Kalal
    anand.r.kalal@gmail.com

  11. SHEKHAR WAMAN says:

    HELLO MEDAM/SIR
    I AM SHEKHAR WAMAN I COMPLET MY GDC&A EXAM SUCCESSFULLY . MY EDUCATIONAL QUALIFICATION IS B.COM+GDC&A AND I WANT TO RAGISTER ON GDC&A PANEL AS A RAGISTER AUDITOR

  12. Priyanka Thakur says:

    Dear Sir,
    I am passed GDCA exam not applied for GDCA Panel.what procedure of it. what is procedure to do audit co-op soc.kindly mail me above information my emil id.

    thanks

    priyanka T.
    thakurpriya_2005@yahoo.com

  13. Priyanka Thakur says:

    Dear Sir,
    I had passed GDCA exam but still i m not applied for GDCA Panel. Now i want to take GDCA Panel but i dont know the procedure of it. also i want the more details about the GDCA like How many days are required to get the panel. After panel how to get the Co-operative societies Audit. and ect. Sir please provide me the information about GDCA Panel. Wating for your favourable reply. Thanking you my e-mail- thakurpriya_2005@yahoo.com– See more at: http://taxguru.in/finance/audit-of-co-operative-housing-credit-societies-in-maharashtra.html#sthash.z1VtiH5U.dpuf

  14. Prakash Todkar says:

    Hello Sir, Pl. required me sahakari patpedhi audit masheet of 600 marks

  15. bharat ramnath patil says:

    Dear Sir,
    I had passed GDCA exam but still i m not applied for GDCA Panel. Now i want to take GDCA Panel but i dont know the procedure of it. also i want the more details about the GDCA like How many days are required to get the panel. After panel how to get the Co-operative societies Audit. and ect. Sir please provide me the information about GDCA Panel. Wating for your favourable reply. Thanking you – my mob -9987253353 my e-mail- bharat.patil@timesgroup.com

  16. bharat ramnath patil says:

    I cleared my GDC&A exam 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?

  17. bharat ramnath patil says:

    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. – mob 9987253353 my e-mail-bharat.patil@timesgroup.com

  18. bharat ramnath patil says:

    COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ? – See more at: http://taxguru.in/finance/audit-of-co-operative-housing-credit-societies-in-maharashtra.html#sthash.1HJxd1WL.dpuf

  19. Prasad Dafale says:

    Dear Sir,

    I had passed the GDCA Exam in 2012, Can you please help me to enroll as a auditors for the same

    Thank You

  20. rajita says:

    i want to give gdca exam this year i am confused about syllabus could u please send me information about revised syallbus for 2014.

  21. Sagar sarda says:

    HELLO SIR/MAM,

    I passed my GDCA Exam in the year of 2009 now i want panel no. in which month these forms are issued –

    PLEASE DO THE NEEDFUL
    TANKING YOU

  22. sadanand shetty says:

    C.A.(INTRMEDIATE) AND GDCA WHO PASSED CAN MAKE COOPERTIVE AUDIT?

  23. KISHOR BORKAR says:

    Sir,I am Kishor Borkar from Nagpur I working as accountant cum computer operator since 1993 and now i interested to appear GDCA exam, Now my age is 47 can i give this 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?

  24. Vinod says:

    Hello Sir/Madam,

    I passed my GDCA Exam in the year of 2007 now i want be on panel with registration no., in which month these forms are issued in mumbai location.

    Awaiting your reply.

    Thanks & regards,

  25. Amol Londhe says:

    I had pass M.Com, P.G.D.B.M and Government Diploma in Co-Operative Accountancy exam want come on panel

  26. sukhatankar says:

    I HAVE DONE MY GDCA IN 2012. WAS ON PANEL BUT SUDDENLY THEY HAVE DISMISSED THE PANEL. DON’T KNOW THE PROCEDURE HOW TO ENROL AGAIN KINDLY GUIDE

  27. rahul says:

    I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.
    Thanks.

  28. amol says:

    HELLO SIR/MAM,

    I passed my GDCA Exam in the year of 2009 now i want panel no. in which month these forms are issued –

    PLEASE DO THE NEEDFUL
    TANKING YOU

  29. RUPALI GHAVANALEKAR says:

    HELLO SIR/MAM,

    I passed my GDCA Exam in the year of 2009 now i want panel no. in which month these forms are issued –

    PLEASE DO THE NEEDFUL
    TANKING YOU

  30. biradar Lingeshwar says:

    i am gdc&a exam passed 2011. please panal ragistration proses

  31. biradar Lingeshwar says:

    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?

  32. ujwala says:

    Sir,
    I would like to give GDCA exam this year in 2013.
    sIR, kindly provide me detailed information of GDCA, ABOUT IT,S SUBJECT, EXAMS & From where i would get detaild information about it.
    9819635144

  33. Amit A. Pathak says:

    i wanted to do gdca i want to know the procedure ,eligibility, and the information about the books and exam. kindly send me the details on pathak_amit191@yahoo.com i stay in Pimpri.

  34. Shashkant says:

    respected sir , I had pass GDC&A exam plz tell me the procedure for registration on pannel as a auditor. when & where i will get that forms of panel.their other procedure & details.waiting for your positive response 7387109038 Email

  35. vinay tiwari says:

    ello Sir I had pass Government Diploma in Co-Operative Accountancy exam, required Pannel Form.

    Please help & do the needful

    vinay tiwari

  36. vinay tiwari says:

    Sir, I passed G.D.C.A in May- 2008 & I have panel for the same, can u please help about Co-operative Audit & where I can do..

    vinaykumar tiwari

  37. ganesh says:

    Pls Tell me full information about GDCA course with details of fees & what is the scope for future?

  38. jayashri mohite says:

    I have worked in cooperative banking sector(also worked in cooperative credit societies and also as a audit assistant for co operative hsg society)for 12 years.i have passed GDCA exam in 2003 i got a GDCA certificate and marksheet only, once i had exquiry in the konkan bhavan office about this audit panel procedure, but they told me that every year a advertisement published by govt.in particular newspaper and we have to response to that ad and follows the procedure but they didnt mention about the newspaper ,date or period for this.so how can i get to know the procedure about this audit panel? pls tell me about this. thanks.if someone wants to contact me my mobile-9167552729

  39. hitesh says:

    hey i want to know the use of gdca course

  40. D V DHARURKAR says:

    I Passed GDCA kindely inform procedure for name to be added on panel of auditor in maharastra

  41. Shital Sarode says:

    Sir, I passed G.D.C.A in May- 2008 & I have panel for the same, can u please help about Co-operative Audit & where I can do..

  42. pankaj says:

    respected sir , I had pass GDC&A exam plz tell me the procedure for registration on pannel as a auditor. when & where i will get that forms of panel.their other procedure & details.waiting for your positive response.7385426392

  43. SACHIN BHIMRAO CHAVAN says:

    I had passed G.D.C.& A exam pls Tell me the procedure to be register on panel as a Auditor.
    sachin chavan – 9890002209

  44. KETAN says:

    what is audit fees per flat in chs

  45. shree ram says:

    Can you send the new Bye -Laws for our purpose ?

  46. shree ram says:

    Dear sir
    A Co op Hsg. soc. when an audited balane sheet should be finalised after completion of the year ending. As per Bye-Laws

  47. Sanjay b rane says:

    i am Sanjay from Pune 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?

  48. Yogita parkar says:

    in which month the panel forms issued & where we can get these panel forms?

  49. Yogita parkar says:

    ?in which month the panel forms issued & where we can get these panel forms

  50. varsha says:

    i wanted to do gdca i want to know the procedure ,eligibility, and the imfomation about the books and exam. kindly send me the details on varsha.gudekar@gmail.com i stay in borivali.

  51. aNITA says:

    Dear Sir,
    I had passed GDCA exam in 2006. but still i m not applied for GDCA Panel. Now i want to take GDCA Panel but i dont know the procedure of it. also i want the more details about the GDCA like How many days are required to get the panel. After panel how to get the Co-operative societies Audit. and ect. Sir please provide me the information about GDCA Panel. Wating for your favourable reply. Thanking you

  52. Neeta Lavate says:

    i m a panel auditor . i want to know how to start auditing , how to contact societies.
    how much income get panel auditor form audit {what is fixed rate of co-operative audit?}

  53. Amit Chandane says:

    Who have passed GDCA exam plz send information about that amitpw@rediff.com 8097532663

  54. Amit Chandane says:

    Hi All can anyone plz send any Link for GDCA course details fees or any Information related to this plz

  55. Rahul sony says:

    Exame Date Of GDCA Exame 2012

  56. Rahul sony says:

    I , I want to enroll myself on GDCA panel.please tell me registration formality

  57. samprada says:

    I passed GDCA Exam , I want to enroll myself on panel.please tell me registration formality

  58. Nishant says:

    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

  59. Dinesh says:

    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!! 
    🙂

  60. Vinay Jain says:

    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.

  61. Aaditi vikrant phatak says:

    I passed GDCA Exam in the month of May.2000 I want to enroll myself on panel.please tell me registration formalist ,

  62. Aaditi says:

    I passed GDCA Exam in the month of Oct 2010, I want to enroll myself on panel.please tell me registration formalist

  63. Shilpa says:

    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

  64. Ajit Vandkar says:

    Please, Provide information about constitution amendment MCS rule 1961 rule 111,
    is that Panel Auditor is Professional Auditor?

  65. AMRUTA says:

    PLEASE PROVIDE INFORMATION ABOUT HOW AND WHEN TO TAKE ADMISSION FOR GDC&A EXAM.

  66. Ravindra says:

    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?

  67. suvarna says:

    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.

  68. Rohidas More says:

    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.

  69. priya kasar says:

    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

  70. Kishor Pawar says:

    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…!!

  71. U S Lamdade says:

    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

  72. sumathi says:

    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

  73. Govind Kumbhar says:

    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.

  74. Rohit. says:

    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.

  75. Arundhati Kini says:

    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.

  76. Bhanudas Gadge says:

    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?

  77. Deepak says:

    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.

  78. Maniyar Mohd.Shahid Javed says:

    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….

  79. Mrs. Sonali Nitin Chintamani says:

    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.

  80. Dhiraj Adhikari says:

    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.

  81. sudhakar says:

    please tell me admission date of GDCA
    my cell no. 9892278108

  82. Aarti says:

    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

  83. sunil gadhave says:

    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

  84. vijay says:

    what is the limit for a tax audit for a cooperative society

  85. sanjay kumbhar says:

    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

  86. kharde says:

    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

  87. Raghuanth more says:

    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.

  88. jaysing says:

    sir m-20 bonds new g.r. No. Ya. G.r. Send my mail please ,thanks.

  89. salman khan says:

    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

  90. MR VIJAY DHARMA BARVE says:

    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 )

  91. Nikunj says:

    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?

  92. Swapnil Bhavsar says:

    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

  93. dr kawatkar says:

    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 !

  94. Prakash N. Nikhade says:

    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

  95. virendra yadav says:

    give detail note system of working of capital,cash flow

  96. Hrishikesh Kute says:

    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

  97. Shashikant Bhagat says:

    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.

  98. Nilakshi S.Rane. says:

    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

    • Hrishikesh Kute says:

      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

      • suhas pandit says:

        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 says:

        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

  99. Nilakshi S.Rane. says:

    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.

  100. ASHWINI says:

    I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.
    Thanks.

  101. ANIL SOLANKI says:

    I WANT GDC & A EXAM FORM AT GANDHINAGAR

  102. paresh kapure says:

    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.

  103. shatabdi jana says:

    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

  104. shatabdi jana says:

    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

  105. Beena says:

    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.

  106. Prakash says:

    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.

  107. Mr. vishal says:

    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

  108. Mr. vishal says:

    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

  109. harsha kasar says:

    hi,
    i am pass out GDC&A in 2007. but can get process of ragistretion.pls imform me soon.

  110. rajendra says:

    i hv applied for panel regn. ,is the list published?is it in gazette?

  111. Sachin Joshi says:

    Please send the detail of exam (date, form)
    government diploma in cooperative & accountancy.

    • reena kamble says:

      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?

  112. S V Chitre says:

    Please send me latest circular on dividend payable to members by multi-state society

  113. S V Chitre says:

    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

  114. jeevan says:

    Will you please arrange new circular regarding one time settlement for 2011.

  115. jeevan says:

    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.

  116. Melwyn Almeida says:

    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

  117. shadir says:

    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.

  118. Atul sonawane says:

    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

  119. shruti Malgundkar says:

    I had passed G.D.C.& A exam in Last year. Tell me the procedure to be register on panel as a Auditor.
    Thanks.

  120. santosh naik says:

    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.

  121. Maahi says:

    Dear Sir,
    What is the last date of submission of form.Is it 18th Feb’11

    Regards,
    Maahi

  122. Milind Mohire says:

    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

  123. Prashant says:

    Dear Sir/Mam,

    Pls give information abt GDC&A Current Year Adminiation procedure

  124. Bhavesh Pandya says:

    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

  125. Riddhesh says:

    Pls give me details for addmision date and procedures of GDC&A & exam Date

    • HANEEF says:

      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

  126. Navin Subhedar Nagari Sahakari Pat Sanstha says:

    Will you please arrange new circular regarding one time settlement for 2011.

    s.b.hirekhan

  127. Navin Subhedar Nagari Sahakari Pat sanstha says:

    Will you please arrange to send a LATEST CIRCULAR FOR ONE TIME SETTLEMENT SCHEME of dated 16.08.2010

    Thanks.

  128. Devang Mehta says:

    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

  129. popat mahendra karamshi says:

    dear sir
    i would like to appear for exmination to become societies auditors in the year 2011 so please guise me

  130. shreeya says:

    Please send the detail of exam (date, form)
    government diploma in cooperative & accountancy.

    • suryesh says:

      call me on my mobile 9820474364

    • HANEEF says:

      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

  131. Tushar says:

    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.

  132. Trupti rotkar says:

    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

  133. sudarshan says:

    I want the addmision date and procedures of gdc&a & exam Date

  134. Sandep says:

    I have passd G.D.C & A exam so pls give me information about which type I will registered to panel

  135. Basankar says:

    Please tell me where will I get form and tha last date of submission of form

  136. Basankar says:

    When is the last date of submission of form

  137. lalit says:

    Dear Sir,

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

    Thaking you,
    Lalit

  138. Madhuri Kabade says:

    Sir,

    I am already on the pavel of Certified auditors. I need form for renewal on panel. can you provide me?

  139. Kotekar Avinash says:

    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

  140. suvidha says:

    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

  141. dnyaneshwar hiwale says:

    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.

  142. DEEPALIP says:

    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

  143. ROBIN says:

    What is the procedure for GDCA exam to appear from mumbai??
    Send me the details from where to obtain prospectus?

  144. Pratibha Salian says:

    m the student of icai and wanted how is this GDCA EXAM IS USEFUL TO US

  145. rajesh nerkar says:

    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

  146. Mahesh says:

    I want to join the gdca course when the admission is starting and how many fees are and which subject will be there

  147. Chandrakant Mudras says:

    IAM INTERESTED TO DO DO THE GDCA COURSES PL ADVAISE

  148. priyanka says:

    please give me information for gdc&a exam. last date of application, eligibility, and other relevent information.

  149. pankaj sananase says:

    pls. give me information for gdc&a exam 2010-12. last date of exam form

  150. poonam singh says:

    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

  151. sambhaji talikhedkar says:

    i m a certified auditor ,and i wnat how to make audit report pls send me report

  152. nitin j.bhongade says:

    pls give me details when allotment hsg soc. & co-op soc for panel auditors members mumbai division.

  153. Bhavna Patel says:

    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

  154. R. H. Mohadikar says:

    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

  155. savita surve says:

    i have passed gdc&a exam in 2010 yrs. i want to know what is next procedure.

  156. Dinesh P Ghogare says:

    plz tell mi the procedure of GDCA exam & where the prospectus is available plz mail mi urgently

  157. voltas says:

    plz tell mi the procedure of GDCA exam & where the prospectus is available plz mail mi urgently

  158. voltas says:

    Plz tell mi GDCA exam & where the forms of this exam available

  159. Arundhati says:

    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?

  160. Reshma Pachpute says:

    Give me some detail of GDCA & where the place there the books of notes are available.

  161. Vilas says:

    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.

  162. Vilas Bhivsane says:

    What is the procedure for GDCA exam to appear from mumbai??
    Send me the details from where to obtain prospectus?

  163. Vilas Bhivsane says:

    Dear Sir,
    Kindly let me know about how to take admission for GDCA Exam & Prospect.
    Pls reply urgent.

  164. Vilas Bhivsane says:

    pls give me imformation about admission for gdca exam

  165. Mayuresh says:

    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

  166. SWAPNIL KUMAR RAMESH BHAVSAR says:

    Please send me details procedure of registration of GDC&A & I have one to 2 yres exp. of charted accountants

  167. SWAPNIL KUMAR RAMESH BHAVSAR says:

    Please give me details procedure of registration of GDC& A

  168. ganpat says:

    pls give me details when allotment hsg soc. & co-op soc for panel auditors members mumbai division.

  169. PRITI BHANUSHALI says:

    Kindly give the details for Registering in the Panel of Auditors maintained by Registrar.

  170. ateeq says:

    cooprative credit society ka ragistration krana hai and fee

  171. pradeep gungune says:

    I want information about online registration to GDC&A panel

  172. pradeep gungune says:

    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

  173. rashid says:

    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?

  174. tulsi says:

    sir, i would like to join gdc&a

    Send me the details of that

  175. tarun says:

    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

  176. M Salim Salmani says:

    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

  177. Vrushali Patil says:

    I am vrushali Patil Passed GDC&A EXAM IN 2006 .want to need the part time job for this profession.

    Pls help me.

    Thanks

  178. ilyas Khalifa says:

    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

  179. CA.R.M.HAGIR says:

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

  180. trupti kirve says:

    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

  181. Mrs. Mrunal Mangesh Sawant says:

    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?

  182. vinayak kadu says:

    Give me details of gdca course sylabus & fees.

    Thanks

  183. Tushar shevde says:

    Please give me the information GDCA exams and where I get the prospectus and what the procedure for application of forms and fees.

  184. Chetan Deepak Shah says:

    I want to know the Provision applicable U/S 44AA regarding Maintainance of Books of Accounts for a Co-operative Housing Society.

  185. Dipti Vaze says:

    What is the procedure for GDCA exam to appear from mumbai??
    Send me the details from where to obtain prospectus?
    pls reply urgent

  186. prasad gaonkar says:

    What is the procedure for GDCA exam to appear from mumbai??
    Send me the details from where to obtain prospectus?
    pls reply urgent

  187. Mallesh Dhangar says:

    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

  188. R B DALVI says:

    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

  189. nishita kadam says:

    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.

  190. NITIN says:

    GIVE ME INFORMATION ABOUT BOOK AVAILABLE ON GDCA EXAM

  191. Anis Ansari says:

    1.Kindly send information where I have to send application form for appearing GDCA Exam.
    2.Where I get panel Form?

  192. shradha says:

    What is the procedure for GDCA exam to appear from mumbai??
    Send me the details from where to obtain prospectus?
    pls reply urgent

  193. Runal says:

    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???

  194. sachin wagh says:

    48.

    PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. ,WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO.? AND HOW I GET PANEL FORM

  195. Ramesh Pandey says:

    PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. ,WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO.? AND HOW I GET PANEL FORM

  196. shailesh suresh chavan says:

    I am fresher graduate. I want specific information about GDCA exam, fees, duration,location near thane

  197. dalvi nida says:

    i want 2 see the fees structure of GDCA course.will u plz send me in Email Id?

  198. dalvi nida says:

    i want 2 know the names of the su bjects in GDCA Course which started from December.
    thanking u?

  199. Gauri Suresh says:

    Please email me at suresh.mogula@in.com

  200. Gauri Suresh says:

    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

  201. Mina C. Kamble says:

    I want to join this diploma please give me information about application form , syllabus more

  202. sadik says:

    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

  203. Nandini says:

    I want address of GDCA office of pune.

  204. Sonali says:

    I want to join GDCA. please provide me phone no. or address of the GDCA office of Mumbai.

    Please give me reply

  205. Pankaj K. Kate says:

    Hi,

    Sir when declare results of May, 2010

  206. sangeeta says:

    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

  207. rajendra singh rawat says:

    I want to know about Maharashtra co-opretaive society investments pattern of “Section 70 of MCS Act” rule no. 55

  208. yadav rinu says:

    how i will get my panel form

  209. Sushil Sharma says:

    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

  210. suryakant says:

    call me information about GAC&A
    mobile 9820474364

  211. paresh says:

    i want join gdca from pune please give me when form was relise and from where it’s avileable

  212. Girish Joshi says:

    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.

  213. ashok dhangar says:

    i just completed m com i want a information from GDCA cours please give me reply.

  214. Rajesh says:

    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

  215. sachinsonawane says:

    please provide me g.d.c.& a information i wanted do the phone no. email address head office and also branch name

  216. sachinsonawane says:

    please provide G.D.C.& A information i wanted do the phone no. email address head office and also branch name.

  217. Prakash Parekh says:

    can nominators sales the shares of maharashtra co-op. housing society ???

  218. Nirav poria says:

    Please provide g.d.c.a. information i wanted do the phone no. email address head office.

  219. SURYAKANT says:

    PLEASE CALL ME ABOUT PANAL AUDITOR
    OR EMAIL ME
    CALL 9820474364

  220. nitin says:

    please provide GDCA information i wanted do the phone no.email address &head office I am intrested in co-op Hsg Soc Audit exam.

  221. Anita Metre says:

    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.

  222. R.K.KUMAR says:

    Pls.provide Non Occupational Charges
    to the member who don’t stay but keep his Tentant in the Flat.What is the byelaws?

  223. suresh dhuri says:

    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.

  224. jitendra babar says:

    i want to address or phone no. for letest circulars from audit department of co operative department of maharashtra state

  225. jitendra babar says:

    i want to new marklist format of co- operative societies audit purpose .

  226. yogesh narsale says:

    I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality

  227. prashant says:

    I passed GDC&A Exam., I want to know the procedure for GDC&A pannel.

  228. vishal deshmukh says:

    i pass gdca please tell me about registration for become a auditor

  229. Rupali Sanas says:

    Rupali sanas
    i pass GDCA exam please tell me about registration for became a auditor

  230. anand sawant says:

    interest received form SRA MHADA this is taxable income or not?

    TDS deducted on Interest this is refund from IT ?

  231. Anis Ansari says:

    From where I get the required information for appearing GDCA Exam.in Mumbai.

  232. sujata says:

    I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality

  233. PRANESH IRABATTI says:

    I passed GDCA Exam, want to enroll myself on panel.please tell me registration formality

  234. PRANESH IRABATTI says:

    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

  235. ushit says:

    for recent exam in gdc&a please help me out

  236. ushit says:

    hi,
    i want to question solution paper of 2007-08-09 for specially audit and law so how i got this ??

  237. vivek says:

    dear sir kindly guide the tules & regulations for co-oprative Sco.employee?

  238. Amar Kulkarni says:

    Hi, I was passed my GDCA in 2007.
    can I do the audit for a co-oprative housing Sco.

  239. hitesh says:

    What is the procedure for GDCA exam to appear from nagpur??
    Send me the details from where to obtain prospectus?
    Please reply ASAP

  240. jayashri says:

    Sir,
    Tell me about how to do GDCA
    It’s full procedure.
    last Date of submission, from where I will get form.

  241. jaya says:

    Kind Attention
    I want to do this diploma
    please tell me about the procedure.

  242. chaitanya sawantdesai says:

    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

  243. ashwani mishra says:

    please give the details
    because i am join the course.

  244. Ashok J Yadav says:

    I Complete GDCA in 2006, please tell me registration formality, which docments are required for registration.
    What is the procedure of Panel Registration?

  245. VAIBHAV says:

    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,

  246. Kiran M. Malgunkar says:

    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,

  247. Anish sorte says:

    Anish sorte
    i haI have a GDC&A PANNEL REGISTER NO. pls help me for references of coperative societies in
    nagpur

  248. Rameshwari says:

    I have a GDC&A PANNEL REGISTER NO. pls help me for references of coperative societies in mumbai

  249. sunil nirmal says:

    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

  250. Ashwini says:

    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

  251. ANIL BANGAR says:

    I COMPLETE GDCA , PLAESE SEND INFORMATION ABOUT CERTIFIED AUDITOR, REGISTRATION NO. , WHICH DOCUMENTS ARE REQUIRED FOR REGISTRATION NO. ?

  252. pramod says:

    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)

  253. kishor says:

    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 says:

      No Online circular available as Maharashtra Co-Operative Board do not have the practice of Publishing there circular on website.

  254. mayur says:

    does the society have a right to make compulsion on any single society member to sign any proposal?

  255. jitendra gholap says:

    Please provide g.d.c.a. information i wanted do the phone no. email address head office

    • Sandeep Kanoi says:

      Commissioner of Co-Operative Societies,
      Central Building, Opposite Sasun Hospital,
      Near Railway Station,
      Pune
      Phone: 020-26122846-47

  256. Jayesh B Meher says:

    Hello Sir I had pass Government Diploma in Co-Operative Accountancy exam, required Pannel Form.

    Please help & do the needful

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