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NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT CONTACT 434, Ajanta Shopping Centre, Ring Road, Surat - 395 002 Gujarat Email: [email protected] Blog: http://www.canirmalg.wordpress.com/

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Page 1: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

NIRMAL XBRL GENERATOR

USER GUIDE

INDIAN COSTING TAXONOMY

DEVELOPER INFORMATION

DEVELOPED BY CA. NIRMAL GHORAWAT

CONTACT 434, Ajanta Shopping Centre, Ring Road, Surat - 395 002 Gujarat

Email: [email protected]

Blog: http://www.canirmalg.wordpress.com/

Page 2: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

HIGHLIGHTS

KEY - FEATURES

� In-built Validationexplaining Source /Description and Resolutionof Error.

� Information /Documentation Messagesduring Validation / InstanceCreation regardingMandatory Tags.

� Text To HTML Conversion asper MCA Guidelines withoutWarning Messages

� Footnote Tagging

KEY - LIMITATIONS

� Rounding Off Not Permitted– “Actuals” only.

� ITC HS and NPCC Codes notsupported by ValidationTool [Hence, Manual CheckRequired]

� Excel based hence DataRedundancy – Data enteredfor 1 year cannot be used innext year.

Page 3: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

TEXT OF DISCLAIMER

It is suggested that to avoid any doubt the user should re-check the

facts and elements of XBRL Instance Document generated from this

file "NIRMAL XBRL 1.0 Costing Taxonomy.xlsm" by converting the

Instance To PDF with the latest version of the File Validation Utility

downloaded from the designated website of the MCA

(http://www.mca.gov.in/XBRL/index.html ) prior to filing with the

MCA.

Page 4: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

SYSTEM REQUIREMENTS

SUPPORTED SOFTWARE

• MS-EXCEL 2007 OR

• MS-EXCEL 2010

YOU NEED TO ENABLE MACROS TO

USE THIS XBRL CONVERSION TOOL

{Not Compatible with MS-Excel 1997-2003}

Page 5: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

System Requirements

Developer�VisualBasic�Tools�References

MS-EXCEL VBA LIBRARIES

• VISUAL BASIC FOR APPLICATIONS

• MICROSOFT EXCEL 14.0 OBJECT

LIBRARY

• OLE AUTOMATION

• MICROSOFT OFFICE 14.0 OBJECT

LIBRARY

• MICROSOFT WINDOWS COMMON

CONTROLS – 2 6.0 (SP6)

• MICROSOFT FORMS 2.0 OBJECT

LIBRARY

Page 6: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

HOW TO ENABLE MACROS?

IN VARIOUS VERSIONS OF MS-EXCEL

Page 7: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

MS-EXCEL 2010

1. Click on the ‘File’ tab and then on ‘Options’ tab.

2. In “Outlook Options” window, select the ‘Trust

Center’ tab and then click on the ‘Trust Center

Settings’ tab.

3. Now in the “Trust Center Settings” window, click on

the ‘Macro Settings’ tab and then under the ‘Macro

Settings’ group, select the check box that says

“Enable all Macros”.

4. Close & Re-open Nirmal XBRL Generator.xlsm

Page 8: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

MS-EXCEL 2007

1. On the Developer tab, in the Code group, click Macro

Security.

TIP If the Developer tab is not displayed, click the

Microsoft Office Button (2007), click Excel

Options, an then in the Popular category, under Top

options for working with Excel, click Show

Developer tab in the Ribbon.

2. In the Macro Settings category, under Macro Settings, click

the “Enable Macros”.

3. Close & Re-open Nirmal XBRL Generator.xlsm

Page 9: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

HOW TO CHECK IF MACROS ARE

ENABLED IN XBRL GENERATOR?

1. If Macros have been enabled in the XBRL Generator

than the following Message Box will be

automatically generated on opening the Nirmal

XBRL Generator.xlsm

2. Click OK to close this Message Box and proceed.

Page 10: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

How To Change Regional Settings of

Date in Windows?To open the Regional and Language Options tool:

1. Click Start, and then click Control Panel.

2. Click Date, Time, Language, and Regional Options, and then click Regional and Language Options.

3. To change one or more of the individual settings, click Customize.

NOTE: The location selection that you make includes default display options for the way dates, times, and numbers are displayed.

To Change the Date Display

1. In the Customize Regional Options dialog box, click the Date tab to specify any changes you want to make to the short date and the long date.

2. Set SHORT DATE FORMAT to dd-MM-YYYY.

Page 11: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

LICENSING OF XBRL GENERATOR

Page 12: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

LICENSING OF XBRL GENERATOR

1. User ID is System Generated [Hard Disk Drive Serial No].

2. License Key No. is provided by the Developer.

3. You can also use the Demo License Key for

a. MCA C & I Taxonomy

b. MCA Costing Taxonomy

4. You need to Accept the Terms & Conditions to ActivateLicense Key.

5. Click on button to Activate License.

6. Demo License is valid for 7 (seven) days from Activation.

7. Full License is valid till 31 December 2013.

Page 13: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

HTML Conversion – Text Block

� For HTML Conversion as per MCA Guidelines, a User Defined Function has been created in MS-Excel.

SYNTAX =Text2HTML(Range)Examples:

=Text2HTML(A2)=Text2HTML(A2:A10)=Text2HTML(A2:B10)=Text2HTML(A2:A10) & Text2HTML(A11:B15)

� Copy this (Ctrl+C) and Paste Special - Values Only (Alt+ESV)

Page 14: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTES

• Supports Footnote – One – To – One Footnote Tagging

– Many – To – One Footnote Tagging

– One – To – Many Footnote Tagging

– Many – To – Many Footnote Tagging

� through FOOTNOTE MANAGER USER FORM.

Page 15: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE MANAGER USER FORM

• To Launch FootNote

Manager User Form –

Select Cell for which

Footnote is to be

created / edited /

deleted and click on

“Footnote” Button.

• If No tag is created than

the message will be

generated.

Page 16: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE MANAGER USER FORM

Element ID, Context ID

and Fact Value are

Read Only.

Page 17: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE MANAGER USER FORM

• Select Option

– New [Create New]

– View Or Edit Or Delete

– Assign Existing Footnote [i.e., Assign footnote

created for another tag to the current tag.

• Press Button “Apply Option”

Page 18: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE – CREATE NEW

Enter the text of

Footnote in the “Text

Box” and press “Save”

button to Save.

Page 19: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE – VIEW / EDIT / DELETE

Select the Footnote to

“Edit” / “Delete” and

press the appropriate

Button below.

Multi Select Not

Possible.

Page 20: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

FOOTNOTE – ASSIGN EXISTING FN

Select the Footnote(s)

to Assign to the Tag

and press the “Save

Relationships” Button

below.

Multi Select - Possible.

Page 21: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

VALIDATION

(of ERRORs in)

NIRMAL XBRL CONVERSION TOOL 1.0

INDIAN GAAP C&I TAXONOMY

INDIAN COSTING TAXONOMY

Page 22: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

1. ELR Applicability Not Specified

Serial # 1

Message Type Information

Source XBRL Business Rules

Cell Ref Hyperlink ELR Name

Message Description Applicable Instance Document Type {Balance Sheet} or

{Statement of Profit & Loss} has NOT been specified for [ELR

[201200] Notes - Employee benefits]. Facts, if any, on this ELR

will not be Tagged in either BS/PL Instance Documents. Please

specify the correct ELR Applicability.

Resolution You may specify the Extended Link Role Applicability.

Page 23: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

2. ELR Applicability Not Specified

Serial # 2

Message Type Error

Source XBRL Business Rules

Cell Ref Hyperlink ELR Name

Message Description Applicable Instance Document Type {Balance Sheet} or

{Statement of Profit & Loss} has NOT been specified for [ELR

[201200] Notes - Employee benefits]. [10] Facts on this ELR

will not be Tagged in either BS/PL Instance Documents. Please

specify the correct ELR Applicability.

Resolution You need to specify the Extended Link Role Applicability.

Page 24: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

3. Mandatory Elements – NIL

Serial # 3

Message Type Information

Source XBRL Business Rules

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description {ShareApplicationMoneyPendingAllotment} is a Mandatory

Element. A Tag with Zero (0) value will be created.

Resolution This message is for Information and / or Documentation only.

Page 25: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

4. Mandatory Elements – BLANK

Serial # 4

Message Type ERROR

Source XBRL Business Rules

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description {AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessInIn

diaOfCompany} is a Mandatory Element. It cannot be 'Blank‘.

Resolution Please enter appropriate and valid data in the corresponding

field.

Page 26: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

5. INVALID CINSerial # 5

Message Type Error

Source XBRL Business Rules

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description {CorporateIdentityNumberOrForeignCompanyRegistrationNu

mber} should be a Valid CIN.

The following data deficiencies are noted in CIN.

The Length of Valid CIN should be 21.

The First Character of Valid CIN should be 'L' or 'U'.

The 2-6 Character of Valid CIN should be number [0-9]

The 7-8th Character of Valid CIN should be a valid State Code.

The 9-12 character of Valid CIN should be a number [0-9]

The 13 - 15 Character of Valid CIN may have only the following

enumerations PLC, PTC, NPL or NPT.

The 16 to 21 character of Valid CIN should be a number. [0-9]

Resolution You need to enter Corporate Identification Number (CIN) in

proper format.

Page 27: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

5. CIN – STATE CODES

� AN – ANDAMAN &

NICOBAR ISLANDS

� AP – ANDHRA PRADESH

� AR – ARUNACHAL

PRADESH

� AS – ASSAM

� BR - BIHAR

� CH - CHATTISGARH

� CT - CHANDIGARH

� DN - DAMAN & DIU

� DD – DADRA AND

NAGAR HAVEL

� DL – DELHI

� GA - GOA

� GJ - GUJARAT

� HR - HARYANA

� HP – HIMACHAL

PRADESH

� JK - JAMMU & KASHMIR

� JH - JHARKHAND

� KA - KARNATAKA

� KL - KERALA

� LD - LAKSHWADEEP

� MP – MADHYA PRADESH

� MH - MAHARASHTRA

� MN - MANIPUR

� ML - MEGHALAYA

� MZ - MIZORAM

� NL - NAGALAND

� OR - ORISSA

� PY - PONDICHERRY

� PB - PUNJAB

� RJ - RAJASTHAN

� TN – TAMIL NADU

� TR - TRIPURA

� UP - UTTAR PRADESH

� UR - UTTARANCHAL

� WB – WEST BENGAL &

SIKKIM

Page 28: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

6. INVALID SRN

Serial # 6

Message Type Error

Source XBRL Business Rules

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description {PermanentAccountNumberOfCostAccountantOrCostAccount

antsFirm} should be a Valid PAN.

The following data deficiencies are noted in PAN.

Length of valid SRN should be 9.

The 1 Character of Valid PAN should be an Alphabet [A-Z].

The 2-9 character of Valid PAN should be a number [0-9].

Resolution You need to enter MCA Service Request Number (SRN) in

proper format.

Page 29: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

7. INVALID PAN

Serial # 7

Message Type Error

Source XBRL Business Rules

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description {PermanentAccountNumberOfCostAccountantOrCostAccount

antsFirm} should be a Valid PAN.

The following data deficiencies are noted in PAN.

Length of valid PAN should be 10.

The 1-5 Character of Valid PAN should be an Alphabet [A-Z].

The 6-9 character of Valid PAN should be a number [0-9].

The 10 Character of Valid PAN should be an Alphabet [A-Z].

Resolution You need to enter Income Tax Permanent Account Number

(PAN) in proper format.

Page 30: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

8. INVALID DATE ITEM

Serial # 8

Message Type Error

Source Taxonomy

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description Data-Type Incorrect. The data type for element

{DateOfStartOfReportingPeriod} is Date Type.

Resolution You need to enter a valid Date as per the Regional Settings on

your computer.

To change Regional Settings to DD-MM-YYYY,

Go To Slide 8

Page 31: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

9. INVALID MONETARY ITEM

Serial # 9

Message Type Error

Source Taxonomy

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description 1. Data-Type Incorrect. The data type for element

{OtherIncomesOfCompany} is Monetary Type.

2. Not more than 2 decimal places are permitted for

Monetary Type element {OtherIncomesOfCompany}.

Resolution You need to enter a valid Number with maximum of 2 decimal

places.

Page 32: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

10. INVALID INTEGER ITEM

Serial # 10

Message Type Error

Source Taxonomy

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description 1. Data-Type Incorrect. The data type for element

{MembershipNumberOfMemberSigningReport} is Integer

Type.

2. Data-Type Incorrect. NO Decimals because the data type

for element

{MembershipNumberOfMemberSigningReport} is Integer

Type.

Resolution You need to enter a valid Integer Number with NIL decimal

places.

Page 33: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

11. INVALID BOOLEAN ITEM

Serial # 11

Message Type Error

Source Taxonomy

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description Data-Type Incorrect. The data type for element

{WhetherComplianceReportHasBeenQualifiedOrHasAnyReser

vationsOrContainsAdverseRemarks} is Boolean Type. Select

'Yes' or ‘No’ from List.

Resolution You need to select ‘Yes’ or ‘No’ from Dropdown List.

Page 34: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

12. INVALID EMAIL ID

Serial # 12

Message Type Error

Source System

Cell Ref Hyperlink [Element ID] & [ContextRef]

Message Description Data-Type Incorrect. The data type for element

{EmailIDOfCostAccountantOrCostAccountantsFirm} in the

context {D2012} is Email ID type. [nirmal.com] is an invalid e-

mail id. Proper e-mail ID format is *@*.*

Resolution You need to enter an email id in proper format [*@*.*]

example – [email protected]

Page 35: NIRMAL XBRL GENERATOR - CA. Nirmal Ghorawat's Blog · 8/2/2013  · NIRMAL XBRL GENERATOR USER GUIDE INDIAN COSTING TAXONOMY DEVELOPER INFORMATION DEVELOPED BY CA. NIRMAL GHORAWAT

DEVELOPER INFORMATION

DEVELOPED BY CA. NIRMAL GHORAWAT

CONTACT 434, Ajanta Shopping Centre, Ring Road, Surat - 395 002 Gujarat

Email: [email protected]

Blog: http://www.canirmalg.wordpress.com/