At every annual general body meeting of a multi state cooperative society, the board shall lay before the multi state cooperative societies-
(a) a balance-sheet as at the end of every co-operative society year; and
(b) a profit and loss account for that year.

The co-operative societies, with objects not confined to one state and serving the interests of members in more than one state for social and economic betterment of its members through self-help and mutual aid in accordance with the co-operative principles are considered Multi state co-operative societies. Inter alias following are necessary for registration. Finally, you have find exhaustive information on interim board and general meeting for the first election. Why is it absolutely necessary for the society to be registered under the Cooperative societies Act, 2002; A scheme explaining how the proposed multi state cooperative society has reasonable prospects of becoming a viable unit. Four copies of the proposed bye-laws of the multi state cooperative society. Make application in FORM 1 prescribed under Rule 3(1) the Multi state cooperative Societies Act, 2002 to the Central Registrar of Cooperative societies New Delhi signed by at least fifty persons from each of the State. If the Director of the company or a person not being a Director of the company having been charged by the Board of Directors with the duty of seeing that the provisions of this section are complied, fails to comply with the provisions of section 209/210 or take all the reasonable steps, he shall in respect of each offence, be punishable with imprisonment up to six months or a fine of up to ten thousand rupees or with both. Provided that in any proceedings against a person in respect of an offence, it shall be a defense to prove that a competent and reliable person was charged with the duty of seeing that the provisions of this section are complied with. Provided further that no person shall be sent to imprisonment for any such offence, unless it was committed willfully. You can explore more on annual accounts and balance sheet of a multi state cooperative society.