Skip to content
Offer of the Day Get Free Attendance Software today. Valid today only Claim on WhatsApp
TaxhintAdvisors

October 7, 2026 · Guides

Regulatory Returns Support: NDH-3, MSCS Returns and Audit Schedules

Regulatory returns support in Nidhi software means the system gives you the exact figures a half-yearly NDH-3, an MSCS return or an audit schedule asks for, ready to check. It does not make the filing for you, and it cannot fix a filing you are not eligible to make. Rules and due dates change, so confirm with your CA before you rely on any layout.

In this guide

What the feature is

A Nidhi has to report to the Registrar under the Companies Act 2013 and the Nidhi Rules 2014. A multi-state co-operative society reports under its own Act and Rules. Both also need audited accounts with schedules. The return support feature collects member, deposit, loan and fund data already in the books and arranges it in the shape these reports need. The Taxhint Nidhi management software page lists statutory compliance reports, auto-generated RBI reports and Companies Act guideline adherence. The multi-state co-operative societies software page covers the society side. Exact return formats are not described on those pages, so ask us which ones are live today.

For the return itself, read our explainer on the NDH-3 half-yearly return for Nidhis.

How to use it

  1. Close the books for the period first. Returns built on open books will need rework.
  2. The accountant runs the return report and compares its totals with the trial balance.
  3. Check member counts, deposits and loans against the registers, and fix gaps in the master data, not in the report.
  4. Send the report to your CA or company secretary, who prepares the return in the prescribed format.
  5. Keep the report as filed with the date, so the next period starts from the same base.

How it helps the business

The routine pain is the week before the due date, when someone rebuilds numbers from five registers. If returns come from the same ledger as daily work, that scramble shrinks. The number to watch is the difference between the return figures and the trial balance. It should be nil, and every non-zero item needs a written reason.

It also helps your board. A sheet that reconciles in front of them is easier to approve than one that was typed in a hurry. For the larger compliance calendar, see the Nidhi annual compliance checklist, and for society structure, the multi-state co-operative society registration guide.

Common mistakes

  • Filing from a report that was not reconciled with the books.
  • Fixing numbers in Excel after export, so the next period does not match.
  • Missing member data such as address or PAN until the due date arrives.
  • Assuming one return layout fits both a Nidhi and a society.
  • Ignoring audit schedules until the auditor asks. The list in audit reports your society software should produce is a good start.

What to check in a demo

  • Ask which returns and schedules the system produces today, and which are on request.
  • Run a report for a past period and tie it to the trial balance.
  • Ask how a rule or format change is rolled out and who tells you.
  • Ask for the export in Excel and PDF so your CA can work with it.
  • Check what happens to figures if a back-dated entry is posted after the report was run. See also daily, monthly and board reports.

Want to see this working on your own data? See the Nidhi management software, ask for a live demo on +91 93117 95484, or write to mail@taxhint.in.

FAQs

Does the software file NDH-3 for me?

Treat the software as the data source, not the filer. It should give you clean figures; your CA or company secretary prepares and files the return on the MCA portal.

Are MSCS returns the same as Nidhi returns?

No. A multi-state society follows its own Act and Rules and reports to its own authority, while a Nidhi follows the Companies Act and Nidhi Rules. Check the current provisions for your entity.

What are audit schedules?

They are the supporting statements behind the balance sheet, such as loans, deposits, fixed assets and members’ funds. Your auditor tells you which ones are needed and in what layout.

Can a report be right in the software and wrong in the return?

Yes, if a head is mapped incorrectly or data is incomplete. Reconcile the report to the trial balance every time before anything is filed.

More in this software series