JOIN GST Practitioner Advanced Certified Training course of Ministry of M.S.M.E. at Pune, Trichy, Agra, New Delhi, Chennai, Bareilly, Bangalore, Cochin, Indore, Jaipur, Goa, Mumbai, Hyderabad, Coimbatore, Ahmadabad, Luckhnow and Kolkata in May, June and July 2019 starting from 18th May 2019.

BROCHURE FOR GST PRACTITIONER ADVANCED CERTIFIED TRAINING ORGANISEED BY MSME – TECHNOLOGY DEVELOPMENT CENTRE (PPDC), A Govt. of India Organization, Ministry of Micro, Small & Medium Enterprises Foundry Nagar, Agra – 282006 (U.P.)

Link to Register for GST Practitioner Advanced Certified Training by MSME


Dates Place Venue Coordinators
18, 19, 25, 26 May 2019.


Pune Engineering Cluster Pune

Plot No. 51, D-1 Block, MIDC, Chinchwad, Pune-411019. Opp.

Bird Valley Garden, Nr. Indian Oil Godown.

Ms. Divya 8171291159

Mr. Prateek 9717181781

18, 19, 25, 26 May 2019. Trichy Ramyas Hotels 13-D/2, Williams Road, Cantonment, Tiruchirappalli, Tamil Nadu 620001 Mr. D. Vijay 9944971623

Mr. Prem 8667359360

18, 19, 25, 26 May 2019.


Agra MSME-TDC (PPDC) RambaGH Foundry Nagar Hathras Road, Agra 282006 Ms. Divya 8171291159

Ms. Rittu 8958000039

18, 19, 25, 26 May 2019 New Delhi


C112, Near Water Tank, Anand Vihar, New Delhi-92 Shri Ram Mandir Karkardoom Metro Station Ms. Divya 8171291159

Mr. Aishwary 7500090059


18, 19, 25, 26 May 2019


Chennai Futuretech Corporate Services M14, Guindy Industrial Estate, Guindy, Sidco Industrial Estate, Chennai, Tamil Nadu 600032 Mr. D. Vijay 9944971623

Mr. Prem 8667359360

25, 26 May & 1, 2 June 2019


Bareilly Hotel Sita Kiran 88-Civil Lines, Bareilly-243001 Ms. Divya 8171291159

Ms. Manya 7456066997

25, 26 May & 1, 2 June 2019 Bangalore Capmatrix Solutions #464, Veena Complex, 3rd Stage, 3rd Block, Basaveshwaranagar Bangalore-560079 Mr. Rajesh 9750747571

Ms. Divya 8171291159

25, 26 May 1, 2 June 2019. Cochin HOTEL WOODS MANOR Mahatma Gandhi Rd, Ernakulam South, Ernakulam, Kerala 682011 Mr. D. Vijay 9944971623

Mr. Prem 8667359360

25, 26 May & 1, 2 June 2019 Indore Hotel Yashika Palace Plot No. 14 & 57, C.C POWER SQUARE, Rau – Pithampur Rd, Sector 1, Pithampur, Madhya Pradesh 452009 Ms. Divya


Mr. Aishwary


25, 26 May & 1, 2 June 2019 Jaipur MSME-TDC (PPDC)
Extension Centre JaipurA-17, 18 Opposite Godam No. 13, 22,Godam Industrial Estate, Raipur-302006
Ms. Divya


Mr. Deepak


To be Informed Goa Goa Woodlands Hotels / Miguel Loyola Furtado Road / Margao – 403601 Ms. Divya


Ms. Manya


25, 26 May & 1, 2 June 2019 Mumbai RTW Solutions, A 58/59, 2nd Floor, NandJyot Industrial Estate, Above Indian Overseas Bank, Near Sakinaka Telephone Exchange, Andheri Kurla Road. Andheri East., Mumbai -400072. Ms. Divya


Ms. Manya


25, 26 May & 1, 2 June 2019 Hyderabad The Crown Hotel Plot No. 8-3-940/1, ASR Enclave, Yellareddy Guda, Ameerpet, Cross Roads, Old Hyderabad, Telangana 500016 Ms. Divya


Mr. Raj kumar



25, 26 May & 1, 2 June 2019




28, Kalingarayan Street, Ramnagar, Gandi puram, Coimbatore-641009.

Mr. D. Vijay


Mr. Prem


1, 2 & 8, 9 June 2019 Ahmadabad Gujarat livelihood Promotion Company ltd. Block 18/3 Udhyog bhavan Sector 11 Gandhinagar. Gujarat 382011 Mr. Aishwary


Ms. Divya


1, 2 & 8, 9 June 2019 Luckhnow Radical Palace Hotel & Restaurant Opp. Hanuman Gadi Mandir, Naka Hindola Chauraha, Aishbagh Road, Arya Nagar, Charbagh, Lucknow, Uttar Pradesh 226004 Mr. Aishwary


Ms. Divya


29, 30 June & 6, 7 July 2019. Kolkata Briddhi Banquets 82A, Sambhunath Pandit St, Opp. Gol Mandir, Gokhel Road, Bhowanipore, Kolkata, West Bengal 700025 Above Gupta Bros. Restaurant PG Elgin Bus Stop. Ms. Divya


Ms. Manya



DAY S.No Topic Duration Detailed Coverage
1 1 GST Basics 30 Minutes Basics of GST with brief discussion of provision of Constitution of India.
2 Taxable Event Supply 3 Hour
  • What is the Taxable Event in Pre GST vs Post GST
  • Detailed understanding of Supply (Section 7 of CGST Act)
  • Discussion of following schedule –

1. Schedule I – Supply without Consideration

2. Schedule II – Supply of Goods/Services

3.Schedule III – Neither Supply of goods nor services

  • Composite Supply vs Mixed Supply
  • Some Important definition

a. Inward Supply vs Outward Supply

b. Continuous Supply of Goods vs Continuous Supply of Services

  • Relevant Advance Ruling on Supply
3 Time of Supply 2.50 Hours

a) Forward Charge

b) Reverse Charge

c) In case of Supply of Vouchers

d) Late Fees/Penalty for delayed payment of consideration

  • Time of Supply of Services (Section 13 of CGST Act)

a) Forward Charge

b) Reverse Charge

c) In case of Supply of Vouchers

d) Late Fees/Penalty for delayed payment of consideration

  • Time of Supply in case of change in Rate of Taxes (Section 14 of CGST Act)

a. Supply before change in Rate of Taxes

b. Supply after change in Rate of Taxes

4 Value of Supply 2.50 Hour
  • Value of Supply as per transaction value as per Section 15 of CGST Act
  • Inclusion in the Transaction value Sec 15(2) of CGST Act
  • When the Discount will be included / excluded from transaction value Sec 15(3) of CGST Act
  • Rule 27 – Value in case of Price is not the sole consideration
  • Rule 28 – Value in case of Related Person/Distinct Person
  • Rule 29 – Value in case of Agent
  • Rule 30 – Value – Cost plus 10%
  • Rule 31- Residual Method
  • Rule 32 – Margin Method

i. In case of Foreign Currency Exchange business

1. Option I

2. Option II – Lump sum method

ii. In case of Air Travel Agent

iii. In case of Life Insurance Business

iv. In case of Buying and Selling of Second hand goods

  • Rule 33 – Pure Agent
  • Discussion of relevant Advance Ruling / Case Studies

2 5 Place of Supply 2.50 Hours
  • Important Concepts

i. Inter State Supply – Section 7 of IGST Act

ii. Intra State Supply – Section 8 of IGST Act

iii. Location of Supplier of Goods/Services

iv. Location of Recipients of Goods/Services

v. Meaning of Recipient

  • What if the transaction is with SEZ/Export/Tourist leaving India as per Sec 15,
  • Place of Supply of Goods – Section 10 of CGST Act,
  • Place of Supply of Goods in case Import/Export,
  • Place of Supply of Services when Location of Supplier and Location of recipient both are in India when Services in relation to

i. Immovable Property

ii. Restaurant, Cosmetics etc.

iii. Training & Performance appraisal

iv. Admission to an events

v. Organization of an Event

vi. Transportation of goods

vii. Transportation of Passenger

viii. Telecommunication Services

ix. Banking

x. Insurance

xi. Advertisement service to Govt.

  • Place of Supply of Services when either the Location of Supplier or Location of recipient is out of India

1. Performance based services in respect of goods and to an individual

2. In relation to immovable property

3. Admission to or organization of event etc.

4. Supply at more than one location

5. Services are supplied in more than one State / UT

6. Banking Intermediary and hiring services

7. Transportation of goods

8. Passenger transport service

9. Services on board a conveyance

10. Online information & database access or retrieval services

6 Input tax credit 2.50 Hours
  • What is the Eligibility and Condition for claiming ITC- Section 16 of CGST Act
  • Relevant rule and recent changes thereto for taking the ITC,
  • What is law of Limitation for taking ITC?
  • Requirement and reversal of ITC and when this rule 37 is not applicable?
  • Schedule I transaction vs Rule 37 Comparative Study
  • What is the concept of Claim – Reversal – Reclaim and applicability of law of limitation
  • Clarification on Non Filing of GSTR1 will not create ineligibility for taking ITC
  • Reversal as per Rule 42/43 for Input, Input Service & Capital Goods when it is used for Business/Non Business purpose or for Taxable (incl Zero Rated Supply) /Exempted Supply
  • Special Provision for Banking, Financial Institutions, NBFC’s
  • Blocked Input Tax Credit as per Section 17(5)
  • Discussion on practical issues for ITC with relevant provision

i. ITC on Repair & Maintenance, Insurance of Motor Vehcile Used for Business purpose

ii. ITC on Food & Beverage, Rent a Cab etc

iii. ITC on Repair work/construction work of Building

iv. ITC on Gift vs Business Promotion Expenses etc.

  • ITC in case of Special circumstances – Sec 18 of CGST Act
  • Also covered recent amended as per GST Amendment Act/ Circular/Order/Notifications/Corrigendum
  • Relevant Advance Ruling decision
7 Import/Export 1 Hours
  • Important concept

Meaning of Import of goods vs Import of services

Meaning of Export of goods vs Export of services

Import of Service – Whether it is a supply with consideration & without Consideration

What is deemed Export u/s 147 read with Notification No 48 Central Tax dated 18th Oct 2017

Concept of Penultimate Export / Merchant Export and what is condition to make sale @.10% as per Notification No 40/2017 Central Tax (Rate) dated 23rd Oct 2017

Procedure for Export of Goods / Service under LUT/Bond

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports (vide Circular No. 8/8/2017 dt. 04.10.17)

Also covered

  • Recent amended as per GST Amendment Act/ Circular/ Order/ Notifications/ Corrigendum
  • Relevant Advance Ruling decision (If any)
8 Refund of GST Paid 1.30 Hours
  • What is the condition for claiming refund – Section 54
  • What is the concept of Inverted Duty Structure
  • Calculation of refund for inverted duty structure – Rule 89(5) read with Notification No 21/2018 dt. 18.4.18 and Notification No 26/2018 dt. 19.6.18
  • Procedure for claiming refund
  • Circumstances when exporters are not eligible for refund
  • Rectification of error given by Circular No. 37/11/2018- GST dt. 15.4.18.
  • Clarification for refund related issue – Circular No. 59 –CGST dt 04.09.2018
  • Export of services on Nepal and Bhutan
  • Refund on account of deemed Export
  • Time limit for refund application

Also covered

  • Recent amended as per GST Amendment Act/ Circular/ Order/ Notifications/ Corrigendum
  • Relevant Advance Ruling decision (If any)

Day 3
9 Invoice Account & Records 1 Hour
  • Discussion of Important Concept of

i. Tax Invoice

ii. Bill of Supply

iii. Revised Invoice

iv. Delivery Challan

v. Self-Invoice

vi. Payment Voucher

vii. Receipt Voucher

viii. Refund Voucher etc

  • What is special requirement in case of Export/Supply to SEZ?
  • Accounts and Record to be maintained by all Registered Person (Including Composite Taxable Person)
  • Additional Record by Registered Person other than composition
  • Location at which records to be maintained
  • Accounts in Electronic Form /Manual Form
  • Period of retention of books
10 Return under GST 3 Hours Practical discussion of the some of the return applicable to Regular Tax Payer like

  • GSTR 3B,
  • GSTR 1
  • GSTR 2A
  • Most common error in GSTR 3B/ GSTR 1 and its solution

Some highlight/brief discussion (Not the Practical) on other returns –

  • GSTR 6 – In case of Input Service Distributor
  • GSTR 4 – In case of Composite Dealer
  • GST ITC 04 – In case of Goods send to Job Worker and received back
  • GSTR 7
  • GSTR 7A

Relevant Notification for extension of due dates will be discussed along with recent changes.

11 Annual Return and Annual Audit in GST 4.50 Hours
  • Detail discussion of Annual Return GSTR 9
  • Reconciliation Statement along with Certification in GSTR 9C
  • Comparative Study with GSTR 3B/GSTR 1
  • Most Common error and Issues in GSTR 9 & 9C

Day 4
11 Appellate Level in GST 45 Minutes
  • Appeal to Appellate Authority
  • Appeal to Appellate Tribunal
  • Appeal to High Court/Supreme Court
  • Appeal Form APL 01, 02, 03, 04, 05, 06 etc
  • Time Limit for Appeal
  • Which order are not appealable
  • What is the pre deposit and changes as per GST Amendment Act 2018
12 Advance Ruling and Appellate Authority 45 Minutes
  • Process and fees for Advance Ruling
  • Decision of Advance Ruling
  • Whether decision is binding to all?
  • Further Appeal to AAAR for decision of Advance Ruling
13 Penalties and Prosecution in GST and Power to Arrest 1 Hour
  • What is Penalties Provision in GST
  • Which offences are punishable with Prosecution
  • When there is direct arrest in GST
  • Determination of Tax as per Sec 73 & 74
  • When Show Cause Notice will not be issued and situations where penalty will not be imposed by the Department?
14 Composition Levy 30 Minute
  • Eligibility for composition levy
  • Exempt services- Will it be Ineligibility
  • Condition and Restriction for composition Levy as per Rule
  • Procedure to opt for the composition levy
  • Input Tax Credit on switch over to composition levy
  • Rate of taxes
  • Meaning of Turnover in a State or UT and its implication on Rate
15 Job Work under GST 30 Minute
  • Provision for Sending the goods and receiving back
  • What is deemed supply
  • Documentation/ Applicability of delivery challan
  • Provision in case of Supply of waste or scrap
  • Issues on Job Work provisions under GST from perspective of manufacturers Circular No. 38/12/2018-GST dt 26.03.2018
16 E-commerce TCS 30 Minute
17 E Way Bill in GST 1 Hour
  • What is the various provision of E Way Bill in GST
  • Situation where part B is not require to be updated
  • Where Movement can be happen without E Way Bill
  • Transaction where no E Way Bill is required
  • Practical Issues and Solutions
  • Relevant Advance Ruling
18 Misc. Provision 2 Hour
  • Tax Deduction at Source
  • Anti -profiteering Provision
  • Transition Provision in GST
  • Other Topics
19 Q & A 1 Hour Open forum for Question & Answer Certificate Distribution


The Course aims to facilitate to impart the training to students, working professionals and other stakeholders by:

  • Providing specialized and updated knowledge of GST at Advance Level,
  • Enhancing the skills by discussing the various provision of GST, Group Discussion and FAQ.
  • Employable skill for Industry and self-employment


  • Average salary hike 15 – 25%,
  • Increased chances of job opportunities,
  • Group Discussion on practical queries & its resolutions,
  • To become self-practitioner & consultant on GST,
  • Understand the practical aspects of GST law with FAQ
  • Challenges and its solution through analyzing the case studies and advance ruling
  • Certification by Govt. of India Organization


Goods and Services Tax has been implemented in India from 1st July 2017 and as on date there are various changes by way of Notification, Corrigendum, Circular/Order and Amendment Act etc. Further several decision has been given by the State Advance Ruling, Appellate Authority and Tribunal etc.

Being a Taxpayers and professionals we have to update in respect of Rules, Procedure, Act etc. so that maximum benefit can be awarded to the Company/Client/Respective stakeholders.

The purpose of this course is to develop skills from beginning to end in the respective areas of GST in order to make them advance knowledge of GST.


  • Graduate Commerce/Arts/Engineering
  • Chartered Accountant/Cost Accountant/Company Secretary
  • Law Graduate/Advocate
  • Head of the Finance Department/CFO/Directors/Tax Head/Finance Controller
  • Individuals/beginners seeking career opportunity in the taxation domain.
  • Professionals who want to shift from finance to GST domain.
  • Finance professionals who want deal in taxation to meet their professional need.
  • To Start up the Consultancy on GST Era


The Central Government has been taking various steps towards the implementation of the country’s most ambitious indirect tax reform of Goods and Services Tax from 1st July 1 2017. The following Act& Rules have been passed in the parliament:

To cope up with the ongoing changes and bring greater awareness about the new tax structure and policy, the competent authority has decided to introduce the Advance GST Training. The objective of this Course is to enhance the knowledge as well as to provide benefit to the members in the global service market. The participants are expected to have basic knowledge of the subject.


Definition and Concept under GST, Levy and collection of GST, Time of Supply, Place of Supply, Input Tax Credit, Valuation, Registration, Refund, Assessment, Offences, penalties, Advance Ruling, Annual Return and Audit in GST. Refer Annexure–II for detailed course content.


The faculty for the course will be a combination of practicing Chartered Accountants, Advocates, Academicians and Experts in the field of indirect taxes to provide the members an in-depth technical as well as practical knowledge.


The participant will be provided a study material written by renowned author on GST.


A certificate will be awarded to the candidate on successful completion of course and after evaluation examination which will be held on last day of the Training.


The registration will be on first come first served basis. Interested members may register.


Duration : 4 Days (on Weekends)
Class Timings : 9:30 AM to 05:30 PM


Fee : Rs. 7500/- Per Candidate (Inclusive of GST)
Note : 5% discount in GST course fee will be given to candidates who opts digital payment modes like NEFT, Payment through UPI etc. to support Digital India & Cashless transactions.

(i) Payment of Course Fee of Rs. 7500/- inclusive of GST can be Made Via Demand Draft (DD) at Venue in favour of “The Principal Director, PPDC, Agra”

(ii) Payment of Course Fee of Rs. 7125/- inclusive of GST after 5% Discount can be Made via NEFT or Online Transfer in favour of-

The Principal Director, PPDC, Agra
Punjab National Bank
Branch: Rambagh, Agra
Account Type: CURRENT
A/c No. 0984002100034784
IFSC Code: PUNB0098400


Participants can call us on 0562-2344006 or they can mail us at: in case of any difficulty or if they need any help in respect of registration.


Q.1 What is the process of online registration?

Ans. Visit our website and note down the details of course brochure. Before registration online, If you choose online payment mode you must pay online, note transaction no, first and return to the registration after making payment. Fill up the registration form and payment transaction no. Otherwise your payment status will not be updated on our system and your registration will not be confirmed.

Q.2 Which Internet browser is suitable for certificate course registration.

Ans. Google chrome is the best browser for registration.

Q.3 How can dates & venue of batch be known?

Ans. By visiting our website . The Dates and venue of program regularly being updated on the website.

Q.4 How to make registration?

Ans. Please follow the below mentioned steps :-

1. Visit link reach on GST link .

2. Read carefully brochure details, E.g. venue & dates etc.

3. Select the place/venue batch.

4. Enter all requisite information E.g. Username, Email id, Mobile no, payment mode etc.

5. Please enter correct email id & Mobile no. at point, otherwise updated communication will not be send at your id.

6. Enter all the required fields.

7. Only after payment receipt the registration may be considered as confirmed.

Q.5 Schedule of classes of GST PRACTITIONER ADVANCED course?

Ans. The Course may be scheduled on weekdays and/or weekends from 9:30 AM to 5:30 PM. It depends on the schedule plan monthly basis which is updated on our website.

Q.6 What is the Minimum & maximum batch size of Certificate Course on GST?

Ans. The batch size of Certificate Course on GST is 25- 30 Nos. subject to available capacity of the venue at the location and competent authority decision.

Q.7 Is there any offline mode of payment available for registration to GST PRACTITIONER ADVANCED Course on GST?

Ans. Yes, offline mode of payment is there for registration, member has to make payment at the centre before start of training.

Q.8 If a member registered for GST PRACTITIONER ADVANCED Course and done the online payment but the status of payment showing incomplete. What action required in this case?

Ans. You need to confirm with us about your transactions details, screenshot and payment details, status will be updated.

Q.9 How member come to know batch is full?

Ans. If the batch is full, the registration will be put on hold.

Q.10 Any course material will be provided? And if so whether it charged separately?

Ans. Yes, the material will be provided and it’s cost already covered in course fees.

(Republished with Amendments)

Disclaimer– Taxguru is not associated with above Certification Course except proving the information to our readers regarding the schedule of the same.

More Under Goods and Services Tax


  1. sushma ravishankar says:

    sir basically i have done B E in IT but practicing indirect taxes and direct taxes along with my husband since 15 years i want to know if I take this course can i take the gst practicioner exam

  2. Dilip Kumar says:

    It is called GST practitioners advanced course. Is there a basic course also? I mean to ask if this course is suitable for beginners also ?

  3. JAYANTA MITRA says:

    I am very much interest for this training. I have the mark sheet of my graduation but difficult to find the Certificate. So is the mark sheet enough to prove my eligibility for this training.

  4. M Surya prakash says:

    Want to attend this training programme in Hyderabad. Is there any planning to conduct training in feb’2019 in Hyderabad.



    I am at Kolkata . Due to earlier committed schedule, not able to enroll 6th jan,2018 GST Training Prgramme.. Is their any arangement after trainging exam and how to get certificate.




    is there any schedule training program at ahemedabad
    if arrange to conduct a gst training programme at
    please share it me
    i would like to join this program
    thanks & regards,

  8. Subramanian R says:

    Subramanian R,
    I am at Chennai. Due to earlier committed schedule, not able to enroll 22,23 Sep 18 and 29,30/18 GST Training Prgramme.. Is their any similar programme during next month at Chennai for the participation.

    Thanks & regds

  9. Mohammed Siddique says:

    What will be benifits of doing this course ?
    we will be given GSTP ID based on this course ?
    Is it offered by the department of GST so that we can start our own GSTP consultancy ?

  10. Noyala Sheela says:

    Dear Sir / Madam

    Can I attend the course on 29-30 Sep in Bangalore and the second session in any other places as I am not in town on 6-7 October (have prior engagements).


    If the 4 DAYS CERTIFIED GST PRACTITIONER Certificate Course on GST is introduced by the competent authority (i.e., Ministry of M.S.M.E.), Whether it has been recognized as equivalent to that of the Examination to be conducted by the National Academy of Customs, Indirect Taxes & Narcotics (NACIN)? OR atleast is there any initiation/attempt to achieve so?

    Otherwise, the contents of the above Article/ Notification may lead to be misguiding the aspirants.

  12. Surya Prakash Soni says:

    Please arrange/ make available this course at Ahmedabad [Gujarat} and or also at Jodhpur [Raj.], because these are Metro Cities in Gujarat and Rajasthan.

  13. Dattatray Krishnaji Vaishampayan. says:

    Sir, Greetings for the day.
    I am Dattatray Vaishampayan. I would like to join 4 day course on GST by M.S.M.E.
    I stay at NAGPUR (Maharashtra State) Hence I humbly request you yo Start the course at NAGPUR. If it is not possible please inform me if it is available as CORRESPONDENCE COURSE.
    Expecting your early reply.
    Thanks & Good Day.

    (Dattatray Vaishampayan)




  15. S.Krishna Kumar says:

    I don’t know about GST. I must learn about it. Please send details of training programme dates. I need training at Coimbatore. Thank You.

  16. Lalit Mohan Singh says:

    I wish to register to undergo 4 days GST certification course at Delhi on 23, 24, 30 Jun 18 and 1 Jul 18. Kindly guide me whether I may now register for it or not.

    Thanks & regards


    The training dates given in the programme given in the article and registration form are different for HYDERABAD .What is correct.

  18. Sudama Mishra says:

    Dear Sir,

    Please suggest to me, I am M.Com. in 1991 with first class and i am working last 25 years in accounts and finance field in New Delhi. I want to GST Certification course, my DOB is 12/08/1969 (49 Year).
    I called to MSME but they asked you age above 35 years, so u not able for this course.

  19. NEHA PATEL says:

    Dear Sir /Madam
    23, 24, 31 June & 1 July 2018 (IN NEW DELHI & HYDERABAD)
    These dates are given by you for the GST Certification Course in New Delhi & Hyderabad but in June only 30 days. Its typical mistake , So please correct the date on site.


    Sir, I am intereting to study GST practical course from your institute. Please inform the details.

  21. Chandan Santoshrao Gadge says:

    I am interested to join Tax practitioner course I am Postgraduate in Business administration. I am from Amravati, Maharashtra

Leave a Comment

Your email address will not be published. Required fields are marked *