Society Registration in Kerala: Procedure, Documents, Fees & Compliance Under the Kerala Societies Registration Act, 2025
With effect from 1 January 2026, the registration of literary, scientific, educational, charitable, cultural and sports societies throughout Kerala is governed by a single enactment, the Kerala Societies Registration Act, 2025 (Act 14 of 2025), read with the Kerala Societies Registration Rules, 2026.
This guide explains the procedure, documents, fees, eligibility requirements and continuing compliance obligations applicable to societies in Kerala, with reference to the relevant provisions of the Act and Rules.
1Which law now governs the registration of societies in Kerala?
The Kerala Societies Registration Act, 2025 was brought into force on 1 January 2026 by G.O.(P) No. 206/2025/Taxes.
The procedure, forms and fees are prescribed by the Kerala Societies Registration Rules, 2026, notified by G.O.(P) No. 42/2026/Taxes dated 13 March 2026.
The Act repeals the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955, and brings to an end the operation of the Societies Registration Act, 1860 in the erstwhile Malabar area under Section 45.
2What is the position of societies registered under the earlier enactments?
A society registered under the 1955 Act or the 1860 Act is deemed to be registered under the new Act, provided its registration is subsisting and its returns had been filed in time on the date of commencement, as provided under Section 9.
Where returns are in arrears, the Government may notify a period within which they are to be filed. Such societies are advised to regularise their filings at the earliest.
3What are the benefits of forming a registered society?
Registration converts an informal group into a body with a recognised legal identity and gives it the standing required to raise funds, hold assets and deal with Government and institutions.
Legal standing
The society may sue and be sued in the name of its President, Chairperson or Secretary under Section 20.
A decree against the society is enforceable only against the property of the society, and not against the person or personal property of the office bearer named, subject to Section 22.
Continuity
The property of the society vests in its governing body under Section 13, and legal proceedings do not abate on the death or removal of an office bearer under Section 21.
The society continues irrespective of changes in its membership or management.
Banking and contracts
The society can open and operate bank accounts, take premises on lease, engage staff and enter into contracts in its own name.
Access to funding
A registered society is eligible to seek Government grants, Corporate Social Responsibility (CSR) funding from companies upon registration with the Ministry of Corporate Affairs and, upon registration under the Foreign Contribution (Regulation) Act, 2010, foreign contributions.
Credibility
Its constitution and annual returns are matters of public record, its accounts are audited, and it functions under the supervision of the Registrar. This can provide greater confidence to members, donors and the public.
Tax benefits
Registration under the Kerala Societies Registration Act, 2025 does not by itself confer any tax exemption. Separate registration under the applicable income-tax law is required.
4What tax benefits are available to a registered society?
From 1 April 2026, the Income-tax Act, 2025 has replaced the Income-tax Act, 1961, and the familiar provisions have been renumbered.
a) Exemption of income
A society established for charitable purposes may be registered as a registered non-profit organisation under Section 332 of the Income-tax Act, 2025, which replaces the former Sections 12A, 12AB and 10(23C).
Its income is exempt from tax, provided at least 85% of its regular income is applied to its charitable objects in India under Section 341.
b) Deduction for donors
Upon approval under Section 354, donors to the society may claim a deduction under Section 133, which replaces the former Section 80G.
c) Provisional registration for new societies
A newly formed society that has not yet commenced activities may obtain provisional registration, valid for three years, and apply for regular registration thereafter.
d) Existing registrations
Registrations and approvals under Sections 12A, 12AB and 80G of the 1961 Act that were valid on 1 April 2026 continue until their original expiry and must be renewed before they lapse.
e) Goods and Services Tax
Services provided by an entity registered as a charitable organisation under the income-tax law, by way of charitable activities, are generally exempt from GST.
5Who may form a society?
A society requires a minimum of seven members, each of whom must:
- Have attained the age of 18 years; and
- Be a citizen of India.
These requirements are provided under Section 4 of the Act.
6For what purposes may a society be registered?
A society may be registered for purposes including:
- Promotion of charity
- Education
- Culture
- Science
- Literature
- Arts
- Sports
- Dissemination of useful knowledge
- Maintenance of libraries and reading rooms
- Maintenance of museums and art galleries
- Conservation of natural resources
Any income must be applied towards these objects. No dividend or distribution of profit to members is permissible.
7Are there restrictions on the name of a society?
Yes. The Registrar may refuse a name that is undesirable or that resembles the name of a society already registered under Section 7.
The Rules also restrict names resembling those of institutions of the Central or State Government or institutions under their control.
8What is the formation meeting, and what must it transact?
The promoters, not fewer than seven in number, must convene a preliminary formation meeting.
At the meeting:
- The names, addresses and signatures of those present are recorded in an attendance register.
- A resolution is passed declaring the object of forming the society.
- The Memorandum of Association is presented and approved.
- The rules and regulations are presented and approved.
- At least three office bearers are elected.
- One office bearer is authorised to apply for registration and take further steps.
9What must the Memorandum of Association contain?
Under Section 6(1), the Memorandum of Association must set out:
- The name of the society;
- Its objects;
- Its area of operation;
- The name, address, occupation and Government-approved identity card number of each member of the governing body; and
- The place at which its registered office is situated.
10What must the rules and regulations provide for?
The rules and regulations, or bye-laws, must provide for:
- Membership;
- General meetings;
- Conduct of proceedings at meetings, including voting;
- Constitution of the governing body; and
- Proceedings of governing body meetings.
The governing body must consist of at least three members under Section 15(2).
The Memorandum and the rules must be printed or typed, divided into consecutively numbered paragraphs and signed by each member in the presence of at least one witness.
The witness must attest the signatures and provide their own address, description, identity card number and occupation.
11Documents Required for Society Registration in Kerala
The principal documents and details include:
- Aadhaar Card / Election Identity Card of the seven founder members
- Details and occupation of founder members
- Proposed name of the society
- Memorandum of Association
- Rules and Regulations / Bye-laws
- Formation meeting minutes
- Formation resolution
- Affidavit
- Registered office address
- Details of governing body / office bearers
- Proof of payment of registration fee
12What is the procedure for registration?
Documents required at the appearance stage
- Two copies of the online application, signed by not fewer than seven members
- Three copies each of the Memorandum of Association
- Three copies of the rules and regulations
- Three copies of the affidavit
- Copy of the e-payment receipt
- Copies of the attendance register
- Copy of the formation meeting resolution
13What particulars does Form I require?
Form I is addressed to the Registrar of the district concerned and requires:
- Name and address of the applicant authorised by the formation meeting;
- Name of the society proposed to be registered;
- Aims and objects;
- Particulars of the formation resolution, including its date and voting details; and
- Details of documents produced, including minutes, Memorandum of Association, list of members and office bearers, and fee payment details.
The authorised office bearer declares that the particulars are true and that the Memorandum, rules and regulations contain nothing contrary to the Act or Rules.
The application is signed by seven members.
14Society Registration Fees in Kerala
15How long does society registration take?
Where the Registrar is satisfied that the requirements of the Act and Rules have been complied with, the society is to be registered within seven days under Section 8(2).
16What remedy is available if registration is refused?
The refusal, together with the reasons, must be communicated within thirty days.
An appeal lies to the Inspector General of Registration within sixty days of receipt of the intimation.
The appellate authority may condone a further delay of up to thirty days where sufficient reason is shown.
17How should the society describe itself after registration?
18What are the continuing obligations of a registered society?
| Time Limit | Obligation | Provision |
|---|---|---|
| Within 21 days of registration | Establish a registered office in Kerala and intimate its location to the Registrar. | Section 10; Rule 5 |
| Within 21 days of registration | File the list of members of the first governing body. | Section 15(3) |
| Within 21 days of registration | Convene the first general meeting of members. | Rule 8 |
| Continuing | Maintain a register of members, issue identity cards to members, and keep proper books of account and minute books. | Sections 14, 18; Rules 7, 12, 20 |
| Annually | Hold the annual general meeting, with an interval of not more than fifteen months between two meetings, and place the annual report and audited accounts for approval. | Section 15(1) |
| Annually | Have the accounts audited by a Chartered Accountant. A society with annual income below ₹2 lakh may have its accounts audited by a member who is not on the governing body. | Section 18(3) |
| Within 21 days of each AGM | File the list of the governing body and the audited balance sheet and income and expenditure account with the Registrar. | Section 19; Rule 13 |
| Within 30 days of approval | File any amendment to the Memorandum or the rules. An amendment takes effect only upon filing. | Sections 11, 12 |
19What are the consequences of non-compliance?
Delayed filings may be condoned on payment of the prescribed fine.
Where a society fails to file its records for five consecutive years, the Registrar may, after providing an opportunity of being heard, cancel its registration under Section 19.
The Registrar is also empowered to inspect the books of a society, conduct enquiries into its affairs and strike off a society that is not functioning under the applicable provisions.
20How can a society with pending returns be regularised?
A society in default should regularise its filings without delay, both to preserve its deemed registration under the new Act and to avoid cancellation.
Under the earlier law, the Government periodically offered One Time Settlement schemes for defaulting societies. The last such scheme under the 1955 Act closed on 31 March 2025.
Under the new Act, delay in filing returns, annual accounts and lists of the governing body may be condoned on payment of a fine for each year of default.
Common deficiencies during regularisation
- Accounts must be fully up to date. Audited accounts must be produced for every year in default, up to the most recently completed financial year.
- The governing body list must be complete. Every office bearer and member of the governing body must be included as constituted under the society’s own bye-laws.
- The current governing body must be included. Alongside lists for the years in default, the governing body for the current year should also be furnished.
- Minutes must support the list. Minutes of each annual general meeting should record the election of every office bearer shown in the corresponding governing body list.
21Society Registration vs Trust vs Section 8 Company
| Feature | Society | Trust | Section 8 Company |
|---|---|---|---|
| Basic Structure | Membership-based | Trustee-based | Corporate |
| Main Legislation | Kerala Societies Registration Act, 2025 | Applicable trust law | Companies Act, 2013 |
| Governance | Governing body | Trustees | Board of Directors |
| Suitable For | Associations, clubs, cultural and sports bodies etc. | Charitable / property-based arrangements | Structured non-profit organisations |
22What are the common pitfalls in practice?
- Adopting model bye-laws without adapting them to the actual functioning of the society.
- Enrolling founder members who have no genuine involvement, leaving the society unable to maintain its minimum membership.
- Overlooking the twenty-one-day filing requirements after registration and after each annual general meeting.
- Amending the bye-laws by resolution without filing the amendment with the Registrar, which renders it ineffective.
A society is simple to constitute but difficult to set right once internal disputes arise. Well-considered bye-laws and a disciplined annual compliance calendar can help keep the organisation within the framework of the new Act and protect those entrusted with its management.
This note is intended to provide general information on the law and does not constitute legal advice or a solicitation of professional work. Fees and procedures are subject to revision by the Government, and the current position should be verified with the Registration Department before an application is made.