we read a article of CS Parila Sheth, He wrote that falling of return with roc LLP for LLP`s registered on or after 1st oct 2013 will fall only in the year 2015.
https://www.caclubindia.com/articles/annual-filings-of-llp-20351.asp#.VK_0bSuUeT8 Annual Filings of LLP www.caclubindia.com
please give any reference for regarding accounting for 1st year of incorporation.