20 August 2014
It is not compulsory to mention CIN on every page of Balance sheet. But being a business document it is required to mention the same at least on first page and at other place where basic company information is provided.
21 August 2014
Listed /non-listed public companies should show CIN on the face of the published accounts. Private limited company need not show CIN in financial statements since it is not an "OFFICIAL PUBLICATION" of the company. Inference is from section 12(3)(c) of Co's Act,2013.