Cash flow statement requirement

Issue: There is a requirement to attach cash flow statement with form GSTR-9C. However, for small scale businesses it is difficult to comply with as they are not required to prepare the same.

Suggestion: It is suggested to make the attachment of cash flow statement optional for small scale businesses

GSTR 9C

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PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning
from ………..…to ending on ……., and

(c) the cash flow statement for the period beginning from ……..…to ending on ………, — attached herewith, of M/s …………… (Name), …………………….………… (Address)
..…………………(GSTIN).