Associate Consultant
41 Points
Posted on 12 August 2019
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) ?