Overview Snapshot A Maharashtra housing society committee is elected from among registered flat owners for a five year term. Section 154B-23 of the MCS Act sets the exact grounds for disqualification, defaulting on dues, running a flat business within the society, misconduct, or other statutory violations, some of which have led to real, litigated removals.(1) The Question Nobody Wants to Ask Out Loud A treasurer has fallen three months behind on their own maintenance payments. Meanwhile, they’re still signing off on society checks, still approving vendor payments, still sitting at the head of the table during budget discussions. Everyone in... Continue reading
Yearly Archives: 2026
Overview Snapshot Chapter XI-B introduces a dedicated statutory framework for cooperative housing societies, putting several important aspects of managing committee functioning, meetings, vacancies, expenditure and society funds directly into the Maharashtra Co-operative Societies Rules, while retaining Registrar-approved bye-laws as the society’s core governance framework. The Meeting Where Nobody Could Answer a Simple Question A committee approves a ₹2,80,000 lift repair without calling a General Body meeting. Nobody objects at the time. The lift needed fixing, the quote seemed reasonable, and the committee has approved bigger repairs than this before without anyone raising an eyebrow. Three months later, at the AGM,... Continue reading
Overview Snapshot The Supreme Court has never issued a ruling that fixes one formula for calculating society maintenance charges. What it has confirmed, across several judgments, is that paying maintenance is a legal obligation for every flat owner, that unpaid dues do not simply expire with time, and that funds collected under mutual contribution are not taxed as society income. Key points to know before reading further: The Search That Sends Every Committee Down the Wrong Rabbit Hole Few housing society disputes spread faster than an argument about maintenance charges. One member quotes a court judgment, another produces a WhatsApp... Continue reading
Overview Snapshot GST at 18 percent applies to society maintenance charges only when two conditions are both met, the monthly charge per member exceeds ₹7,500, and the society’s annual turnover crosses ₹20 lakh. Below either threshold, maintenance charges stay exempt under Entry 77 of Notification 12/2017. The Bill That Started an Argument at the AGM Few maintenance bill questions create as much confusion in a housing society as GST. A monthly charge can look straightforward on paper until someone asks whether tax should be added, whether the threshold applies to the full maintenance amount, or whether a court ruling has... Continue reading
Quick answer: Registering a cooperative housing society in India requires a minimum of 10 members, an elected Chief Promoter, a reserved name, a provisional bank account, and an application filed with the state Registrar of Cooperative Societies. The process typically takes 30 to 60 days, though the exact rules and forms vary slightly by state. A few things worth knowing before diving in: Now the part most guides skip entirely. The Builder Who Forgot He Had a Deadline A new residential complex can be fully occupied for months before anyone seriously asks a basic question: when will the housing society... Continue reading
Quick answer: A housing society audit is a yearly statutory check of financial records and compliance, required under the Cooperative Societies Act of the relevant state. In Maharashtra, it must be completed within four months of the financial year’s close, by July 31, by an auditor from the Registrar’s approved panel. A few things worth knowing before diving in: Here’s what most committees don’t realize until the deadline is already breathing down their neck. The Society That Learned Why Audits Matter A housing society can assume the audit is a formality right up until it isn’t, and then discover just... Continue reading
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