Returns requirement for co operative societies mandates filing governance, financial and election disclosures with the designated state authority. Every co-operative society must file returns within six months of the close of each financial year to the authority designated by the State Government, including an annual report of activities, audited statement of accounts, a general body-approved surplus disposal plan, list of bye law amendments, a declaration on general body meeting dates and electoral conduct, and any other information required by the Registrar under the State Act.