Question:-16

Is it mandatory to attach cash flow with 9C because many of assesses do not have audited cash flow.

Answer

Financial statements or ‘financials’ as colloquially called, advert to Balance Sheet, Profit and Loss account and notes appended to it together with Cash flow Statements, if applicable. Further, where cash flow statement is not available as it is not required to be prepared, there would be no responsibility to append the same.

Thus in your case if as per Companies Act, 2013 if the assessee is required to prepare and get the Cash flow Statement audited then it should be attached with GSTR 9C otherwise not.