Every private or public limited company has to submit accounts, share holder (s) and director (s) changed update to business permission authority and/ or income tax office also. Now a day, annual return is submitted by online. Filing process might be changes country to country but every company has to submit regularly. Irregular submission companies have to count penalty.
As normal process, director put signature on particular form (s) to proceed in to government permission office. Most of the time Company Secretary or expert or authorized person processes of submission the papers to be updated as regular company.