GSTR-9C vs cash flow statement.

Hello,

Certification Part B of GSTR 9C specifically mentioned to attach Balance Sheet, Profit and Loss and Cash Flow Statement as well irrespective of nature of entity. Can the same be ignored? 

It would mean that without attaching Cash Flow Auditor is saying in certification part that Cash Flow has been attached.

Also would the references of Companies Act 2013 will hold valid in case of Proprietorship and Partnership firms (i.e. on entities to which companies act is not applicable) ?

dear sir, any one will advice me that cash flow statement is mandatory or optional in gstr-9c as in income tax this is applicable to company

with thanks

While filling GSTR 9C we cannot leave cash flow row blank. does that mean that we have to prepare cash flow statement for individuals too?