There are some differences to generate R packages on Linux/Windows platforms. Here are the steps for Linux.

1) Upgrade your R to the latest version.

2) Generate RD files: package.skeleton(name = "packagename", code_files=c("**.R", "***.R"))
 
3) Annotate RD files with the information you wanted to be shown out.

4) R CMD check packagename

5) R CMD build packagename

6) R CMD check --as-cran packagename

7) Check your zipped package on the windows platform (http://win-builder.r-project.org/)

8) upload ".tar.gz" file to ftp://cran.r-project.org/income and send email to CRAN@R-project.org.
  with the emphasis that "we have read and agreed to the CRAN policy at http://cran.r-project.org/web/packages/policies.html, and approved to release it to R community."

OR use the submission form at: http://cran.r-project.org/submit.html.