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Cash flow statement

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(Querist)
27 December 2015 Accounting Standard 3 on cash flow statement as prescribed under section 133 of the companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014. It is mandatory to prepare the cash flow statement if the sales turnover exceeds Rs. 2 Crores. In this connection I would like to know whether it is mandatory to submit cash flow statement while submitting ROC Return or we can skip.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
27 December 2015 CFS has to be e-filed.
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