A company is obliged to deliver an annual return (Form B1) at least once in every year to the CRO.
For further information go to the Annual Return section of the site.
Please note in reference to changing the ARD by submitting a Form B73 to extend the date forward, that Form B73 should not be filed with the company's first annual return.
Form B83 is filed where the company is changing the financial year end of the company. This document can only be filed where the annual return is on time. It cannot be filed in respect of a late return. It can only be completed once every five years. Please see section 288 Companies Act 2014 for more information.