Category Archives: SSI, Small & Micro Enterprise, MSME

Inter State Office Services to attract GST

Inter-state office services to attract GST as per Karnataka AAR

Is your human resource department hiring for your offices in other states? Or your finance department preparing payrolls for employees in other centres? These services by one office to branches in other states will be treated as “supply” and attract goods and services tax (GST), according to an order by the Karnataka Authority of Advance Rulings.

The ruling implies that companies with offices in many cities will need to raise invoices for in house service functions and pay GST. Although the tax can be claimed as an input credit by the receiving location in most cases, it would substantially increase the compliance burden for businesses spread across states.

Businesses need to obtain registration in each state where they have an establishment from where any business activity takes place, even if the activity is only provided to the head office of such businesses.

According to the ruling, a large business with its head office, say, in Mumbai, where the entire finance, IT and HR functions are centralised for its offices across states, would be deemed to be providing support services to other locations and hence need to raise invoices charging GST.

In cases where goods or services are fully or partially exempt from GST — such as hospitals and schools — this would be an incremental cost.

In other words, the employee’s salary or cost at the head office when providing services or supervising other offices will attract (goods and services tax) GST.

According to the AAR, the interpretation has been made as per Entry 2 of Schedule I of the CGST Act.

The above ruling by the Karnataka AAR was made in the case of Columbia Asia Hospitals, which is headquartered in Bangalore.

The AAR stated that the ‘employer-employee relationship’ at the hospital chain’s Bangalore head office exists in that office alone – and not in other branches – even if they are part of the same corporate entity.

The AAR, in a ruling sought by Bengaluru-based Columbia Asia Hospitals, held that the employeremployee relationship in the corporate office exists only there and not with other office units, even if they are part of the same legal entity, as far as the GST law is concerned.

“The activities… shall be treated as supply as per Entry 2 of Schedule I of the CGST Act,” the AAR said. It also held that the employee cost incurred at the corporate office should be considered while arriving at the value of goods or services provided by such offices to other locations.

Inter-state office services to attract GST as per Karnataka AAR

It can never be negated that GST authorities have up to now reworked the laws and provisions under the Goods & Service Tax regime with regard to GST registration and GST return filing procedure as to make them more opportune to the trade & commerce. Nevertheless, the government is very keen on making the system totally flawless for the tax assessees as well as the authorities themselves by periodic modifications and amendments in the GST provisions.

Recently, the Karnataka Authority of Advance Rulings (AAR) has notified that the services provided by a branch of an organization to its branches in other states will now be treated as ‘supply’, and they will attract GST.

IMPLICATION OF THE NOTIFICATION 

The recent ruling by the Karnataka AAR suggests that companies that have their branches in multiple cities in other states will need to raise GST invoices against the in-house services and thus, will have to incur GST liability against such services.

Pros & Cons of the Ruling :

Although the GST paid on the services provided to the branches of other states can be claimed as an input credit by the recipient branch, this would substantially raise the burden of compliance on various businesses spread across different states.

  • For the time being, this will also spread the time-lag in compliances such as GST return filing procedure, especially for various businesses that have GST registration under the composite scheme.
  • Among those entities that will be most affected by this ruling, are the hotel businesses, resorts, health clinics, accommodation businesses, schools, colleges & institutes that have their chains spread across different cities.

Impacts :

While there has been clarity that cross-charge of expenses would be liable to GST, the challenge lies in its valuation. As the cross charge is between the same entity, such expenses are cross-charged at cost without any mark-up. It would be interesting to see whether such valuation is acceptable to the tax authorities,”

According to the experts, the new ruling regarding treatment of interstate services under GST is likely to increase the cost of services in the following sectors-

  • Healthcare
  • Education
  • Entertainment
  • Food Business Operators
  • Spa & Beauty

This is so because the GST liability on the businesses will, in turn, result in the tax burden on the consumers of such services, which will raise the cost of these services.

GST applicability on core management functions

The ruling by the Karnataka AAR could have wider ramifications, triggering GST liabilities for those enterprises that currently do not have to pay GST on their core activities and thus do not qualify for tax credits / refund schemes.

It is also troubling for businesses that supply goods and services that are either GST-exempt, or not within its ambit – healthcare, education, petroleum, and liquor.

Overall, the tax interpretation significantly escalates the costs for enterprises with multi-state operations.

This is because the core functions of any large or multinational firm, such as human resources, IT maintenance, marketing, and accounting – executed from the corporate head office – could be treated as a supply of service to other offices / units.

Hence, the ruling also has tax implications for the salaries of a firm’s C-suite employees – chief executive officer, legal head etc.

Tax experts in India are now waiting to see if the federal government issues a clarification with regards to the validity of the Karnataka AAR interpretation and if it will apply across industry.

Treatment

The ruling has been passed after the application was filed by Columbia Asia Hospitals. This is a Bengaluru-based Healthcare institution that had inquired about the possibility on an advance ruling regarding services rendered by its employees at the corporate office in its chains located in other States— viz. accounting, IT or other administrative functions. They had sought clarification on whether such activities shall be treated as supply under GST.

Non-Taxable Services

Some experts have suggested that this ruling can have unpleasant consequences. Notably, the GST will be applicable to even those entities that are not supposed to incur GST liability on their core activities.

As per a suggestion by an economist, the situation can become worse if a recipient branch is involved in the supply of exempted goods & services. The branch office will have to incur GST liability even in case of supply of exempted services from the supplier unit. It won’t be able to avail input of GST levied by the supplier unit.

Principally, the GST Council in its 28th meeting had exempted several services from GST. the new ruling by Karnataka AAR is likely to put adverse impact on its policy.

Analysts have pointed out that this Advance Ruling on interstate services can be really perplexing as the companies now may need to impose GST on even employee costs in notional head office, and ITC of such GST won’t be available to the recipient branch of the company.

These inferences point out that the GST authorities need to carefully consider the issue and propose a solution accordingly.

Its rulings are case-specific but they have a persuasive impact on tax assessment in the cases of other firms under similar circumstances.

Source : Press Reports

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website :  http://www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

Advertisements

GST returns: New system unlikely before next elections

The roll-out of the new simplified return-filing system for the goods and services tax (GST), which was to kick in from January 2019, may get delayed further and, most probably, beyond the tenure of the current government

The roll-out of the new simplified return-filing system for the goods and services tax (GST), which was to kick in from January 2019, may get delayed further and, most probably, beyond the tenure of the current government. According to sources, even though the Narendra Modi government wants to implement the system before the general election, that may not happen given the time needed to complete the elaborate testing procedures to make the system foolproof.

Officials have been asked not to precipitate a repeat of the glitches faced by the originally conceived triplicate returns system that has never been fully implemented. Since the January deadline for the new system — which will automatically produce monthly returns based on supply data uploaded and inward supplies accepted — is difficult to be met and the announcement of the election is expected by March, the government might have to reconcile with the need to defer it further rather than risk a problematic system close to elections, sources said.

Since the GST returns filing continues to be confined to the summary returns GSTR 3B (with which taxes are paid) and outward supply (GSTR-1), the crucial anti-evasion requirement of invoices matching is not being met. It is assumed this is one of the reasons for the continuing shortfall in GST collections.

“The fear is that even if a handful of people complain of the system’s potential shortcomings, it could be amplified disproportionately on the eve of impending elections,” a government official said on condition of anonymity.

According to the implementation plan, a prototype of the software would be first deployed. This would be followed by release of the beta version of the final software, open for a few taxpayers to use in the real-world environment. However, sources said, the entire cycle could take six to eight months from now.

“We are planning to first release a prototype of the software, which would be connected to a small server. This would then be taken to various industry bodies and tax practitioners for them to use, an essential element to find bugs in the system that can be rectified,” an official said.

He added that it was essential that the new system is exposed to real taxpayers and tax practitioners to make it robust. This is a learning from the (failed) earlier system, which was tested in-house robustly but wasn’t tried by real taxpayers. This had resulted in constant firefighting to resolve glitches after the system went live.

“After the format for the new system was approved by the GST Council, the GST Network has started working on its implementation,” a tax official involved closely with drafting the new system said.

The GST Council in August had approved the format of the new design which promises to be lot less cumbersome for assessees than the original system that required filing three returns every month. In the new system, there will be a facility for sellers to continuously add invoices and for buyers to view them. The system could allow the buyer to lock the invoice after which the seller can’t edit/delete it, making it a confirmed liability of the seller.

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website :   www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

 

Govt. likely to take pause on further GST Rate Cuts

The GST regime has been facing many bumps, such as inadequate collections compared to the target set out initially, non-compliance by stakeholders and frequent changes in slabs leading to a revenue shortfall. According to recent reports, the government will take a ‘pause’ in further rate cuts. This has come even when the shortfall each month between the target and actual collection has begun narrowing since the beginning of fiscal 2019.

Since the GST regime was first implemented in July last year, rates on 384 products have been reduced but not a single product has seen any rate hike. Lowering rates obviously reduces overall GST collections, at least in the short term.

Jaitley said the 28% tax slab is being phased out as the bulk of the remaining items in this category are only “luxury items or sin goods.” Other items outside the luxury–sin goods category are cement, air-conditioners, large screen televisions and a handful of others. “Hopefully, with further expansion of revenues, these few items may also witness a change of category,” he said.

Between August 2017 and March this year, the total collections stood at Rs 7,19,078 crore or an average of Rs 89,885 crore. It is obvious that though the shortfall continues, it has been narrowing.

Besides, as Jaitley said, tariff rationalisation depends on the expansion of the revenue base. “In the pre-GST regime, India had a complicated, inefficient, multiple indirect tax system where each assessee could be levied up to 17 different taxes. The GST consolidated them to one tax. Since the passing of GST Constitutional Amendment Bill, there have been twenty-eight meetings of the GST Council which have reviewed the GST tariffs on a continuous basis. Obviously, the tariff rationalisation depends on the expansion of the revenue base. The first one year has witnessed an encouraging trend in this direction.”

Source :  Press Reports

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website  :  http://www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

GST Council clears 20 per cent cashback on digital payments, with Rs 100 cap

Revenue shortfall concerns and issues being faced by micro, small and medium enterprises (MSMEs) dominated the 29th meeting of the GST Council. The Council approved a six-member ministerial panel, headed by Minister of State for Finance Shiv Pratap Shukla, to look into the issues of MSMEs.

The Goods and Services Tax (GST) Council on Saturday cleared a pilot project to offer digital incentives, in the form of cashback of 20 per cent of GST paid on business-to-consumer transactions using RuPay and BHIM platforms, subject to a cap of Rs 100 per transaction.

Revenue shortfall concerns and issues being faced by micro, small and medium enterprises (MSMEs) dominated the 29th meeting of the GST Council. The Council approved a six-member ministerial panel, headed by Minister of State for Finance Shiv Pratap Shukla, to look into the issues of MSMEs.

“We have decided to undertake a pilot project. A broad framework has been worked out so that users of RuPay card, BHIM, Aadhaar, UPI, USSD transactions can be given the incentives because these are mostly used by poor people,” said Finance Minister Piyush Goyal, adding that the pilot programme will be implemented in any state on a voluntary basis.

The revenue department and GST Network (GSTN) will coordinate with the National Payments Corporation of India (NPCI) for the development of software to facilitate the refunds in these digital transactions. “The burden will not be put on the dealers. Software will be developed by NPCI to facilitate the cashback. First, it will be rolled out on pilot basis, and then, after seeing the results, will be considered for a nationwide rollout,” said a senior government official.

Uttar Pradesh, Bihar, Maharashtra, Gujarat, Tamil Nadu and Assam have opted to join the digital incentives pilot project, officials said.

Bihar’s Deputy Chief Minister Sushil Kumar Modi said the revenue impact of the cashback/ refund for these digital transactions is expected to be around Rs 980 crore when it gets rolled out nationwide. “Compliance will increase. In the longer run, it will encourage formalisation of the economy,” he said.

West Bengal’s Finance Minister Amit Mitra pressed the need for a relook at incentives in the wake of revenue considerations. “Already Rs 43,000 crore is the estimated shortfall in the first quarter of this fiscal. If we give incentives and reduce revenues, the shortfall will increase. If we give one incentive today, then tomorrow we will have to give 10 other incentives,” he said.

The ministerial panel for MSMEs, which includes Delhi Deputy Chief Minister Manish Sisodia, Bihar Deputy Chief Minister Sushil Modi, Assam Finance Minister Himanta Biswa Sarma, Kerala Finance Minister Thomas Isaac and Punjab Finance Minister Manpreet Singh Badal, will look into recommendations of fitment and law committees on tax rates and policy. States were of the view that since MSMEs were exempted from excise duty with turnover up to Rs 1.5 crore in the pre-GST era, they should continue to get some relief under GST as well.

Rate cuts, however, will not be considered in the near term as of now in the wake of revenue concerns. “During the meeting, Union Finance Minister was also of the view that the Council should now adopt, in the RBI’s parlance, a pause in rate cuts,” said the official.

Delhi’s Finance Minister Manish Sisodia said MSMEs need to be given importance since they are employment generators. “There are big businesses which give more taxes, but then there are small businesses which are large in number, which give employment. Both have to be given importance. The rule shouldn’t be such that we brainstorm for those who give more tax to government… with this, MSMEs will get the required support,” he said.

Punjab’s Finance Minister Manpreet Singh Badal also echoed the same views. “The small and medium industries may not be paying 50 per cent of tax but they give huge amount of employment of 70-80 per cent… Something has to be done. Small and medium industries cannot fade away,” he said, adding that even if the GoM does not finalise its report within six weeks, it will submit interim reports after consultation with the fitment and law committees.

The proposal to incentivise digital payments was considered at the 27th GST Council meeting in May also, but has now been trimmed considerably to soften the impact on revenue. The earlier proposal of 2 per cent concessional rate for digital payments under GST in B2C transactions (for GST rates 3 per cent and above) was estimated to cost the exchequer around Rs 10,000-25,000 crore.

One in every four items has seen a rate cut in the 13 months of GST rollout. Rate cuts on over 350 items, out of total 1,211 items in the five broad categories of zero, 5 per cent, 12 per cent, 18 per cent and 28 per cent, are estimated to result in a revenue loss of about Rs 70,000 crore a year.

Tax experts said the select rollout of digital incentives would help in limiting the revenue impact and also help in creating a trail of GST transactions. “The incentivising of digital payments would help in maintaining a better database by the government and tracking the footprint of various taxpayers. Also, with the committee for addressing MSME issues in place, further simplification of GST compliance and other issues for this sector should soon be in place,” .

In the Budget for 2018-19, GST collections, including compensation cess, have been pegged at Rs 7.44 lakh crore, out of which the Centre aims to collect Central GST (CGST) of Rs 6.04 lakh crore and Integrated GST (IGST) of Rs 50,000 crore. In theory, IGST is supposed to be equally divided between Centre and the states. Adding State GST (SGST) collections, the government is aiming a monthly target of Rs 1-1.12 lakh crore.

So far, the government has collected Rs 3,89,567 crore from GST — Rs 1,03,458 in April (for March), Rs 94,016 crore in May (for April), Rs 95,610 crore in June (for May) and Rs 96,483 crore in July (for June).

The next GST Council meeting is scheduled to be held in Goa on September 28-29.

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.


Advise for contacting VidyaSunil & Associates;

Website  :  http://www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

Haven’t filed I-T return yet

Not only citizens with income above basic exemption limit, those with income below it are also advised to file ITR on time

In a relief for salaried tax payers, the government recently extended the date for filing income tax returns (ITR) by one month till August 31. Filing ITR is a must for any responsible citizen earning an income. As per government records, around 68 million income tax returns were filed during FY 2017-18, compared to 54 million filed during FY 2016-17. The number is expected to rise further this year. However, many people in India still don’t file return despite getting remuneration.

It is mandatory to file tax return if your taxable income falls above the basic exemption threshold of Rs 250,000. One should file their tax returns on time as failing to do so will attract penalties. Apart from avoiding punishment, filing returns on time has several other advantages too.

Here’s a look at top 10 advantages of filing ITR on time:

1. Being a responsible citizen: It is mandatory for every individual who earns a specific income and pays income tax on it, to file income tax return before July 31. In addition to this, those who are not eligible to file taxes can still file voluntary returns. When you file returns, you are fulfiling sort of a national duty which brings you into the mainstream as your income gets recorded with the I-T department with applicable tax (if there is any) having been paid. In other words, it’s a sign of being a responsible citizen.

2. Helpful during loan applications: Individuals who are planning to apply for home loans or vehicle loans, filing ITR can prove to be very helpful. Almost all major banks ask for a copy of returns, thus keeping a steady record of filing ITRs may make life easier for you in such a situation. ITR can have further significance as an income proof and an individual might be able to use it to get a loan in line with his/her income.

3. Loss adjustment: Losses incurred by an individual both short-term and long-term, speculative as well as non-speculative, capital or any other type of losses, which are not recorded in the tax return, cannot be carried forward or adjusted against the capital gains made in the subsequent years. So, if you do not file a return then you may not be eligible for any exemption against your tax liability in subsequent years.

4. To claim a refund: There are cases when after TDS deductions or advance tax filings an individual ends up paying more than his/her actual tax liability. In that case, that person can claim a refund from the I-T department through an ITR. So, if a person doesn’t file an ITR he may not get his/her refund.

5. Travelling Overseas: During visa processing, foreign consultants may ask you for your ITR records/receipts of previous years in interviews. The reason is to ensure that the person applying for the visa has an income source in India and does not actually intends to leave the country forever. Many major countries in Europe, US and Canada strictly follow this process and thus filing ITR gains further importance.

6. Buying life insurance: These days, ITR receipts are required when one opts to buy a term policy with sum insured of Rs 5 million or more. Life insurance companies like LIC use ITR documents to verify your annual income.

7. Filing of govt tender: ITR documents also come handy when one need to fill a government tender. Government demands tax return receipts of the previous five years to ensure that the person filing the tender will be able to support the payment obligation.

8. Proof of income and tax payment for the self-employed: Unlike the salaried class, businessmen do not get Form 16. Hence, ITR receipts become an extemely important document for them.

9. Avoid penalties: Filing income tax return is mandatory for individuals whose income falls in the tax bracket. Such individuals might be penalised up to Rs 10,000, besides interest, for not filing ITR on time.

10. An important financial document: Not only while applying for a loan or visa, ITR receipts can be useful in many other ways as it is an important financial document. It is even more detailed than Form 16 as it entails your income and taxation along with revenue from other sources.

Citizens with income below the taxable bracket should also file ITR as most of the above given advantages are also applicable for them.

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website :   www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

GST Returns Filing Made Easy

VidyaSunil & Associates provides GST Customised Solutions which will help our Clients to deliver GST compliance related services to taxpayers by processing data, Efficient reconciliation, Timely credits & Tax Management.

Are you looking for a GST Consultant then you are at right place, send us your information and we will contact you within 48 hours and remember Initial Consultation is absolutely FREE!!


Advantages :

Technical Edge

Integrated Approach

Customised Solutions

Experience in GST


Features : 

Billing module (Invoice Generation)

This service will allow the customer to generate invoices in printable format.

GSTR-2A Download

This service will allow the customer to download counter party sales invoices from GST portal for matching purposes.

Ledger Balance

This service will allow the customer to download/view cash and credit ledgers from GST Portal.

Offline File Preparation Utility

This offline utility will validate, convert invoices into GSTN format and also directly upload invoices to NSDLgst ASP.

Reconciliation

Matching invoices as per dealer & as per GSTN.

Utilization of ITC & Cash Balances

This service will allow the customer to submit cash/ credit utilization towards GST payable.

GSTR-1 Upload & Filing

This service will allow the customer to upload sales invoices as well as file GSTR 1 return.

GSTR 2 Filing

This service will allow the customer to upload final GSTR-2 return after matching of purchases with those downloaded from GST portal.

File GSTR 3

This service will allow the customer file GSTR 3 return.

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website :   www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819

GST Rate Cuts

Apart from tax on sanitary pads being brought down from 12 per cent to zero, the GST council has recommended rate cut on an array of products which will be effective from this Friday.

The GST Council in its 28th meeting on Saturday pruned rates on a number of goods including several daily use appliances such as washing machines, vacuum cleaners, small TV sets and refrigerators.

Among other products whose rates were brought down to zero, the Council meeting chaired by Finance Minister Piyush Goyal also cut GST tax on sanitary pads from 12 per cent to nil.

Other than this, GST has been brought down on an array of handicraft items from 18 per cent to 12 per cent such as handbags, wooden frames, handcrafted lamps, etc. Also, handicraft items which used to attract 12 per cent of GST such as handmade carpets, lace, hand-woven tapestries and toran have been brought under the 5 per cent GST bracket.

The new rates will come into effect from Friday, said Piyush Goyal.

Here are all the changes in GST rates on goods and what will get cheaper after the new rates come into effect:

1. Reduced from 28 per cent to 18 per cent

  • Washing machines
  • Vacuum cleaners
  • Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc
  • Televisions up to the size of 68 cm
  • Refrigerators, freezers and other refrigerating or freezing equipment including water coolers, milk coolers, refrigerating equipment for leather industry, ice cream freezer etc.
  • Storage water heaters and immersion heaters, hair dryers, hand dryers, electric smoothing irons etc
  • Lithium-ion batteries
  • Paints and varnishes (including enamels and lacquers)
  • Glaziers’ putty, grafting putty, resin cements
  • Special purpose motor vehicles. For instance, crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries
  • Works trucks (self-propelled, not fitted with lifting or handling equipment) of the type used in factories, warehouses, dock areas or airports for short transport of goods.
  • Trailers and semi-trailers
  • Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations

2.

From 28 per cent 12 per cent

  • Fuel Cell Vehicle(compensation cess will also be exempted)

3. From 18/12/5 per cent to zero

  • Sanitary Napkins
  • Stone/Marble/Wood Deities
  • Rakhi (other than that of precious or semi-precious material)
  • Coir pith compost
  • Sal Leaves, siali leaves and their products and Sabai Rope
  • PhoolBhari Jhadoo (Raw material for Jhadoo)
  • Khali dona
  • Circulation and commemorative coins, sold by Security Printing and Minting Corporation of India Ltd (SPMCIL) to Ministry of Finance.

4. From 12 per cent to 5 per cent

  • Chenille fabrics and other fabrics under heading 5801
  • Handloom dari
  • Phosphoric acid (fertilizer grade only)
  • Knitted cap/topi having retail sale value not exceeding Rs 1000

5. From 18 per cent to 12 per cent

  • Bamboo flooring
  • Brass Kerosene Pressure Stove.
  • Hand Operated Rubber Roller
  • Zip and Slide Fasteners

6. From 18 per cent to 5 per cent

  • Ethanol for sale to oil marketing companies for blending with fuel
  • Solid biofuel pellets

Source :  Press Reports

VidyaSunil & Associates is into practice of Tax Complaince, Audit, Accounts , Corporate / Business Finance & Outsourced CFO Services.

Advise for contacting VidyaSunil & Associates;

Website  :  http://www.vidyasunilassociates.com

E Mail ID : vidyasunilassociates@gmail.com

Cell No. : +91 9739834819