As per Sec 37 of The Gujarat Co-operative Societies Rules-1965, every Housing / Service / Commercial society has to maintain registers and documents in society records.

These documents can mainly broken down to

1. Member Related Documents: Depending on Documents
2. Financial Documents: Daybook forever and rest documents for 5 – 7 Years
3. Registrar Audit Related Documents: To be maintained forever
4. Minutes books, Registration Documents, Byelaws etc. To be maintained forever

Sr. No	Particulars	Period
1	A Register of Members (Including Person nominated) under Section 39	Forever
2	A Register of Shares (Where capital is raised by Shares)	Forever
3	A Personal Share Account Register (Where capital is raised by Shares)	Forever
4	A Share Transfer Register (Where capital is raised by Shares)	10 Years
5	A Register of declaration made under Section 49 (Lien Register) *	–
6	Cash Account	7 Years
7	Day Book / General Ledger	Forever
8	Member’s Loan Register (If applicable)	–
9	Deposit Account (If applicable)	–
10	Expense Account	7 Years
11	Bank Account	7 Years
12	Receipt Register	7 Years
13	Minute Book, recording the proceeding of General Meetings	Forever
14	Minute Book, recording the proceeding of the Committee Meetings	Forever
15	Act and Rule, Byelaws, Registration Certificate	Forever
16	Share Register Counter Foils	15 Years
17	Election Related Documents	As per Election Rules
18	Letter Communcation	5 Years
19	Member Share Application Related Documents	Forever
20	Staff Salary Register	5 Years
21	Audit Memo	Forever
22	Inspection Memo	Forever
	Such other accounts and books as may from time to time be specified by the Registrar.

* Section 49 of Gujarat Cooperative Society Act refers to charge on immovable property of members borrowing from certain societies. Sec 49 is not applicable to housing / service / commercial society. Many banks ask for creating charge on shares against Housing / Mortgage loan, thus it is advisable to keep a Lien Register.

Reference

1. List of files to be maintained by Cooperative Society