Section 73(4) in The Goa Co-operative Societies Act, 2001
(4)[ Every society, immediately after close of the financial year, shall prepare the Receipt and Payment statements/Trial Balance/Trading/Manufacturing Accounts, Profit and Loss Account/Income and Expenditure Account and Balance Sheet and shall submit the same to the Registrar, within a period of 45 days prior to filing the returns as specified under section 81] [Inserted by the Goa Co-operative Societies (Amendment) Act, 2009.].
