Kunwar Gajraj Singh Parmar

Kunwar Gajraj Singh Parmar Try Everyday.......A Day Of Success..

08/04/2020

Flat sales

*ЁЯМ╕рдкрд┐рддрд╛ (Papa)ЁЯМ╕*  тАврдкрд┐рддрд╛ рдХреА *рд╕рдЦреНрддреА рдХреЛ рдмрд░реНрджрд╛рд╢рдд* рдХрд░реЛ, рддрд╛рдХрд┐ рдХрд╛рдмрд┐рд▓ рдмрди рд╕рдХреЛ,тАврдкрд┐рддрд╛ рдХреА *рдмрд╛рддреЗрдВ рдЧреМрд░ рд╕реЗ рд╕реБрдиреЛ*, рддрд╛рдХрд┐ рджреБрд╕рд░реЛ рдХреА рди рд╕реБрдирдиреА ...
16/06/2019

*ЁЯМ╕рдкрд┐рддрд╛ (Papa)ЁЯМ╕*
тАврдкрд┐рддрд╛ рдХреА *рд╕рдЦреНрддреА рдХреЛ рдмрд░реНрджрд╛рд╢рдд* рдХрд░реЛ, рддрд╛рдХрд┐ рдХрд╛рдмрд┐рд▓ рдмрди рд╕рдХреЛ,
тАврдкрд┐рддрд╛ рдХреА *рдмрд╛рддреЗрдВ рдЧреМрд░ рд╕реЗ рд╕реБрдиреЛ*, рддрд╛рдХрд┐ рджреБрд╕рд░реЛ рдХреА рди рд╕реБрдирдиреА рдкрдбрд╝реЗ,
тАврдкрд┐рддрд╛ рдХреЗ рд╕рд╛рдордиреЗ *рдКрдВрдЪрд╛ рдордд рдмреЛрд▓реЛ* ,рд╡рд░рдирд╛ рднрдЧрд╡рд╛рди рддреБрдордХреЛ рдиреАрдЪрд╛ рдХрд░ рджреЗрдЧрд╛,
тАврдкрд┐рддрд╛ рдХрд╛ *рд╕рдореНрдорд╛рди рдХрд░реЛ,* рддрд╛рдХрд┐ рддреБрдореНрд╣рд╛рд░реА рд╕рдВрддрд╛рди рддреБрдореНрд╣рд╛рд░рд╛ рд╕рдореНрдорд╛рди рдХрд░реЗ,
тАврдкрд┐рддрд╛ рдХреА *рдЗрдЬреНрдЬрдд рдХрд░реЛ,* рддрд╛рдХрд┐ рдЗрд╕рд╕реЗ рдлрд╛рдпрджрд╛ рдЙрдард╛ рд╕рдХреЛ,
тАврдкрд┐рддрд╛ рдХрд╛ *рд╣реБрдХреНрдо рдорд╛рдиреЛ* рддрд╛рдХрд┐ рдЦреБрд╢рд╣рд╛рд▓ рд░рд╣ рд╕рдХреЛ,
тАврдкрд┐рддрд╛ рдХреЗ рд╕рд╛рдордиреЗ *рдирдЬрд░реЗ рдЭреБрдХрд╛ рдХрд░ рд░рдЦреЛ*, рддрд╛рдХрд┐ рднрдЧрд╡рд╛рди рддреБрдордХреЛ рджреБрдирд┐рдпрд╛рдВ рдореЗ рдЖрдЧреЗ рдХрд░реЗ,
тАв *рдкрд┐рддрд╛ рдПрдХ рдХрд┐рддрд╛рдм рд╣реИ* рдЬрд┐рд╕рдкрд░ рдЕрдиреБрднрд╡ рд▓рд┐рдЦрд╛ рдЬрд╛рддрд╛ рд╣реИ,
тАв *рдкрд┐рддрд╛ рдХреЗ рдЖрдВрд╕реБ рддреБрдореНрд╣рд╛рд░реЗ рд╕рд╛рдордиреЗ рди рдЧрд┐рд░реЗ*, рд╡рд░рдирд╛ рднрдЧрд╡рд╛рди рддреБрдореНрд╣реЗ рджреБрдирд┐рдпрд╛ рд╕реЗ рдЧрд┐рд░рд╛ рджреЗрдЧрд╛,
*рдкрд┐рддрд╛ рдПрдХ рдРрд╕реА рд╣рд╕реНрддреА рд╣реИ ...!!!!рдорд╛рдБ рдХрд╛ рдореБрдХрд╛рдо рддреЛ рдмреЗрд╢рдХрд╝ рдЕрдкрдиреА рдЬрдЧрд╣ рд╣реИ ! рдкрд░ рдкрд┐рддрд╛ рдХрд╛ рднреА рдХреБрдЫ рдХрдо рдирд╣реА, рдорд╛рдБ рдХреЗ рдХрджрдореЛрдВ рдореЗ рд╕реНрд╡рд░реНрдЧ рд╣реИ рдкрд░ рдкрд┐рддрд╛ рд╕реНрд╡рд░реНрдЧ рдХрд╛ рджрд░рд╡рд╛рдЬрд╛ рд╣реИ, рдЕрдЧрд░ рджрд░рд╡рд╛рдЬрд╝рд╛ рдирд╛ рдЦрд╝реБрд▓рд╛ рддреЛ рдЕрдВрджрд░ рдХреИрд╕реЗ рдЬрд╛рдУрдЧреЗ ?*
рдЬреЛ рдЧрд░рдореА рд╣реЛ рдпрд╛ рд╕рд░реНрджреА рдЕрдкрдиреЗ рдмрдЪреНрдЪреЛрдВ рдХреА рд░реЛрдЬрд╝реА рд░реЛрдЯреА рдХреА рдлрд╝рд┐рдХреНрд░ рдореЗрдВ рдкрд░реЗрд╢рд╛рди рд░рд╣рддрд╛ рд╣реИ, *рдирд╛ рдХреЛрдИ рдкрд┐рддрд╛ рдХреЗ рдЬреИрд╕рд╛ рдкреНрдпрд╛рд░ рджреЗ рд╕рдХрддрд╛ рд╣реИ рдирд╛ рдХрд░ рд╕рдХрддрд╛ рд╣реИ, рдЕрдкрдиреЗ рдмрдЪреНрдЪреЛрдВ рд╕реЗ !!*
*рдпрд╛рдж рд░рдЦрд╝реЗ рд╕реВрд░рдЬ рдЧрд░реНрдо рдЬрд╝рд░реВрд░ рд╣реЛрддрд╛ рд╣реИ рдордЧрд░ рдбреВрдм рдЬрд╛рдП рддреЛ рдЕрдВрдзреЗрд░рд╛ рдЫрд╛ рдЬрд╛рддрд╛ рд╣реИ, !!*
рдЖрдУ рдЖрдЬрд╝ рд╕рдм рдорд┐рд▓рдХрд░ рдЙрд╕ рдЕрдЬрд╝реАрдо рд╣рд╕реНрддреА рдХреЗ рд▓рд┐рдП *рдкреНрд░рд╛рд░реНрдердирд╛ рдХрд░реЗрдВ ..*
*рд╣реЗ рднрдЧрд╡рд╛рди рдореЗрд░реЗ рдкрд┐рддрд╛ рдХреЛ рдЕрдЪреНрдЫреА рд╕реЗрд╣рдд рдУрд░ рддрдВрджреВрд░рд╕реНрддреА рджреЗрдирд╛ред рдЙрдирдХреА рддрдорд╛рдо рдкрд░реЗрд╢рд╛рдиреА рдХреЛ рджреВрд░ рдХрд░, рдФрд░ рдЙрдиреНрд╣реЗрдВ рд╣рдореЗрдВрд╢рд╛ рд╣рдорд╛рд░реЗ рд▓рд┐рдП рдЦреБрд╢ рд░рдЦрд╝рдирд╛ред*

*ЁЯЩП*

04/01/2019

ЁЯТРЁЯТРЁЯМ╣рдХрд▓ рдЖрдкрдХреЛ рдмрдзрд╛рдИ рджреЗрдиреЗ рд╡рд╛рд▓реЛ рдХреА рдХрддрд╛рд░ рд▓рдЧреА рд╣реЛрдЧреА редрд╣реЛ рд╕рдХрддрд╛ рд╣реИред рдЙрд╕ рднреАреЬ рдореЗ рд╣рдорд╛рд░реА рд╢реБрднрдХрд╛рдордирд╛рдпреЗ рдЖрдк рдкрдв рдирд╛ рдкрд╛рдУ рдЗрд╕ рд▓рд┐рдпреЗ рд╣рдорд╛рд░реА рддрд░рдл рд╕реЗ рдЖрдЬ рд╣реА рдЖрдкрдХреЛ рдФрд░ рдЖрдкрдХреЗ рдкрд░рд┐рд╡рд╛рд░ рдХреЛ ЁЯТЦNEW YEAR ЁЯТЦ2019 ЁЯТЦрдХрд┐ рд╣рд╛рд░реНрджрд┐рдХ рд╢реБрднрдХрд╛рдордирд╛рдПрдБ ЁЯМ╣ЁЯТРЁЯТР

Jai Mai ki
23/09/2018

Jai Mai ki

Memories for last year
11/07/2018

Memories for last year

Realaty
08/06/2018

Realaty

04/06/2018

*GST~ Circular about the pending IGST refund claims due to mistakes- 29th May 2018

To,
Circular No. 12/2018-Customs
F. No. 450/119/2017-CusIV Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs) *****
Room No. 227-B, North Block, New Delhi dated 29th May, 2018
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC.

Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.

Sir/ Madam,

A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A validation has been introduced in the GSTN system to ensure that the IGST paid on the export goods in any particular month [3.1(b)] is not less than the refund claimed by the exporter [Table 6A]. However, data provided by GSTN has revealed that this validation has failed in number of cases.
2. Representations received from trade / exporters coupled with the analysis of data received from GSTN indicates that the exporters have committed mistakes while filing GSTR-1 and GSTR-3B. It has been observed that the exporters have inadvertently mis- declared IGST paid on export supplies as IGST paid on interstate domestic outward supplies while filing GSTR-3B. The exporters have also in certain cases short paid IGST vis-a╠А-vis their liability declared in GSTR1. As a result of these mismatches in the amount of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:

A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period JulyтАЩ 2017 to MarchтАЩ 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs EDI system.
(iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from Chartered Accountant before 31st October, 2018 to the Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period JulyтАЩ 2017 to MarchтАЩ 2018. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export for submission of the said certificate.
(iv) A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted the CA certificate to the Board by the 15th November 2018.
(v) Non submission of CA certificate shall affect the future IGST refunds of the exporter.
(vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of JulyтАЩ 2017 to MarchтАЩ 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e--mail shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs in charge of port from where the exports were made. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export.
(CA Amresh Vashisht post)
(iv) Where the aggregate IGST refund amount for the said period is upto Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the concerned Customs office at the port of export.
However, where the aggregate IGST refund amount for the said period is more than Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST to the concerned Customs office at the port of export along with a certificate from chartered Account that the shortfall amount has been liquidated.
(v) The exporter would give an undertaking they would return the refund amount in case it is found to be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period JulyтАЩ 2017 to MarchтАЩ 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted the CA certificate to the Board by the 15th November 2018.
(ix) Non submission of CA certificate shall affect the future IGST refunds of the exporter.
Post refund audit
4. The exporters would be subjected to a post refund audit under the GST law. DG (Audit) shall include the above referred GSTINs for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this

procedure, the details of such detections may be communicated to the concerned GST formations for appropriate action.
5. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre / State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end.
6. This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc are encountered with the records so transmitted, the provisions of Circulars issued by Board earlier shall apply to them.
7. Field formations may, therefore, take necessary steps to bring these changes to the knowledge of exporters. Difficulties, if any, may be brought to the notice of the Board. Hindi version follows.
Yours faithfully,
(Zubair Riaz) Director (Customs)
Team AAAK AND ASSOCIATED
CHARTERED ACCOUNTANTS
9289450858 /9811222284

27/10/2017
02/09/2017

ЁЯСОЁЯСОЁЯСОЁЯСОЁЯСОЁЯСОЁЯСОЁЯСОЁЯСО

ЁЯТеЁЯСМрдПрдХ рдмрд╛рд░,"3 рд▓реЛрдЧ"рдмреИрда рдХреЗ рдмрд╛рддреЗрдВ рдХрд░ рд░рд╣реЗ рдереЗ !!рдФрд░ рдмрдбрд╝реА рдЬреЛрд░ рдЬреЛрд░ рд╕реЗ, рд╣рдВрд╕ рд░рд╣реЗ рдереЗ !!!рдЙрди рдореЗрдВ рд╕реЗ -рдПрдХ рдХрд┐рд╕реА "рдореАрдбрд┐рдпрд╛ рдЪреИрдирд▓" рдХрд╛,"рдорд╛рд▓рд┐рдХ" рдерд╛ !! рдПрдХ,"рд╡рд┐рджреЗрд╢реА"рдерд╛,рдПрдХ,"рдиреЗрддрд╛" рдерд╛ !!!

ЁЯСМрд╕рдм рд╕реЗ рдкрд╣рд▓реЗ,"рд╡рд┐рджреЗрд╢реА"рдмреЛрд▓рд╛ :-----

ЁЯСМ"рдпрд╣рд╛рдБ рдХреЗ рд▓реЛрдЧ"рддреЛ,"рдореБрд░реНрдЦ"рд╣реИрдВ,рд╣рдорд╛рд░рд╛ "рдХреВрдбрд╝рд╛'"рдЦрд╛рддреЗ рд╣реИрдВред!!

ЁЯСМрд╣рдорд╛рд░реЗ,"рдХреБрддреНрддреЛ"рдХреА"рд╕рд╛рдмреБрди"рд╕реЗ,"рдирд╣рд╛рддреЗ"рд╣реИрдВ !!!!!!!!!!

ЁЯСМрд╣рдорд╛рд░реЗ рдмрдирд╛рдпреЗ,"рдХреАрдЯрдирд╛рд╢рдХ"рдХреЛ, "рдЕрдореГрдд рд╕рдордЭ"рдХреЗ,"рдкреАрддреЗ" рд╣реИрдВред!!
ЁЯСМрдЗрдирдХреА рд╣реА,"рдЧреМ рдорд╛рддрд╛"рдХреЛ,"рдорд╛рд░ рдХрд░", рд╣рдо
"рдореИрдЧреНрдЧреА",рд▓реЗрдЬ,рдФрд░"рд╕рднреА рд╕рд╛рдорд╛рдиреЛрдВ"рдореЗрдВ, "рдорд┐рд▓рд╛рддреЗ" рд╣реИрдВред!!
ЁЯСМрдпреЗ,"рдореБрд░реНрдЦ"рдмреНрд░рд╛рдВрдбреЗрдб"рд╕рдордЭ рдХреЗ,"рдордЬреЗ рд╕реЗ рдЦрд╛"рдЬрд╛рддреЗ рд╣реИрдВред!!

ЁЯСМ"рдиреАрдо рдХреА рджрд╛рддреБрди"рдХреЛ,"рдЫреБрдЩрд╡рд╛"рдХреЗ, рд▓рдЧрд╛ рджрд┐рдпрд╛,"рдХреЛрд▓рдЧреЗрдЯ"рдШрд┐рд╕рдиреЗ рдкреЗред!!
ЁЯСМрдЬреЛ рдмрдирддреА рд╣реИ,"рдЬрд╛рдирд╡рд░реЛрдВ"рдХреА,"рд╣рдбреНрдбреА рдкрд┐рд╕рдиреЗ" рдкреЗред!!!

ЁЯСМ"рджреАрд╡рд╛рд▓реА"рдЬреИрд╕реЗ,"рддреНрдпреМрд╣рд╛рд░реЛрдВ"рдкреЗ рднреА,
рдЕрдм рдпреЗ,,рд╣рдорд╛рд░реА"рдЪреЛрдХрд▓реЗрдЯ" -"рдХреБрд░рдХреБрд░реЗ" рдЦрд╛рддреЗ рд╣реИрдВ !!!
ЁЯСМрдФрд░ рдЕрдкрдиреА" рдЧреМ рдорд╛рддрд╛" рдХреЗ" рджреВрдз"рдореЗрдВ, "рдорд┐рд▓рд╛рд╡рдЯ" рдмрддрд╛рддреЗ рд╣реИрдВред

ЁЯСМ"рд╣рдо"рдпрд╣рд╛рдБ рдмреИрда рдХрд░,рдЗрдирдХреЛ, рдЕрдкрдиреЗ рдЗрд╢рд╛рд░реЗ рдкреЗ,"рдирдЪрд╡рд╛рддреЗ"рд╣реИрдВред
ЁЯСМ"рд░рд╛рдо рд╕реЗрддреБ"рдЖрджрд┐ рдпрд╣рд╛рдБ рдмреИрда рдХреЗ, "рддреБрдбреНрд╡рд╛рддреЗ" рд╣реИрдВред

ЁЯСМрдпрд╣ рдереЗ,рдХрднреА"рджреБрдирд┐рдпрд╛ рдХреЗ рдорд╛рд▓рд┐рдХ", рдЖрдЬ,"рдиреМрдХрд░" рдЗрдирдХреЛ рдмрдирд╛ рджрд┐рдпрд╛ред!!
ЁЯСМ"рдЖрд╕рдорд╛рди" рд╕реЗ рдкрдЯрдХ рдХрд░, "рдорд┐рдЯреНрдЯреА" рдореЗрдВ рдЗрдирдХреЛ,"рдорд┐рд▓рд╛" рджрд┐рдпрд╛!!ред

ЁЯСМрдкрд░,"рдЕрдХреНрд▓"рдЗрди"рдореВрд░реНрдЦреЛ"рдХреЛ,рдЕрднреА рднреА, рдирд╣реАрдВ рдЖрдИ !!!!
ЁЯСМрдЖрдЬ рднреА,"рдмреНрд░рд╛рдВрдбреЗрдб'рд╕реЗ"рдирд╣рд╛рддреЗ" рд╣реИрдВ!!! "рдмреНрд░рд╛рдВрдбреЗрдб"рдЦрд╛рддреЗ рд╣реИрдВред!!
ЁЯСМ"рдмреНрд░рд╛рдВрдбреЗрдб" рдЪрд▓рд╛рддреЗ рд╣реИрдВ !!" рдмреНрд░рд╛рдВрдбреЗрдб" рдкрд╣рдирддреЗ рд╣реИрдВ !!!!
ЁЯШАЁЯШАЁЯШАрд╣рд╛ рд╣рд╛ рд╣рд╛ рд╣рд╛ рд╣рд╛ЁЯШАЁЯША

ЁЯСМрдкреВрд░реЗ рдХрдорд░реЗ рдореЗрдВ рдЧреВрдВрдЬ рд░рд╣реА,"рдард╣рд╛рдХреЛ"рдХреА "рдлреБрд▓рд╡рд╛рд░реА"рдереАред
ЁЯСМрдЕрдм - "рд╡рд┐рджреЗрд╢реА" рдХреЗ рдмрд╛рдж," рдиреЗрддрд╛" рдХреА рдмрд╛рд░реА рдереАред!!

ЁЯСМ"рджрд╛рд░реБ рдХрд╛ рдЧрд┐рд▓рд╛рд╕"рдЙрдард╛ рдХреЗ,"рдиреЗрддрд╛" рдмреЛрд▓рд╛ :-----
ЁЯСМрдЕрд░реЗ,"рд╡рд┐рджреЗрд╢реА рднрд╛рдИ"рддреБрдордиреЗ,"рд╣рдордХреЛ" "рдХрдо рддреЛрд▓рд╛"ред!!!

ЁЯСМрдпреЗ рд▓реЛрдЧ,"рддреБрдореНрд╣рд╛рд░реЗ рдЧреБрд▓рд╛рдо"рди рд╣реЛрддреЗ.......
ЁЯСМ"рд╣рдо",рдЕрдЧрд░"рдЖрдкрдХреЗ рд╕рд╛рде"рди рд╣реЛрддреЗред????

ЁЯСМрд╣рдордиреЗ,"рд╕реЛрдиреЗ рдХреА рдЪрд┐рдбрд╝рд┐рдпрд╛"рдХреЛ, "рд░реБрд▓рд╛рдпрд╛" рд╣реИред!!
ЁЯСМрдпрд╣рд╛рдБ рдХрд╛ рд░рд╛рдЬ,"рд╣рдордиреЗ"рд╣реА,"рддреБрдореНрд╣реЗ" "рджрд┐рд▓рд╛рдпрд╛" рд╣реИред!!!

ЁЯСМ"рддреБрдордиреЗ"рддреЛ рд╕рд┐рд░реНрдл," рдкреИрд╕рд╛ рдФрд░ рд╕рд╛рдорд╛рди "рджрд┐рдпрд╛ рд╣реИред!!
ЁЯСМ"рдЕрд╕рд▓реА рдкрд╛рдЧрд▓" рддреЛ," рдЗрдирдХреЛ "рд╣рдордиреЗ", рдХрд┐рдпрд╛ рд╣реИред!!

ЁЯСМрдХрднреА - "рдЬрд╛рдд"рдХреЗ рдирд╛рдо рдкреЗ ,рдХрднреА - "рдзрд░реНрдо" рдХреЗ рдирд╛рдо рдкреЗ ........
ЁЯСМрд╣рдордиреЗ - "рднрд╛рдИ рднрд╛рдИ"рдХреЛ,"рд▓рдбрд╝рд╛рдпрд╛ "рд╣реИред!!!
ЁЯСМрд╣рдо," рджреЗрд╢ рдХреЛ рдирд┐рдЪреЛрдбрд╝"рдХреЗ,"рдмреЗрдЪ" рджреЗрдВрдЧреЗ,рддреБрдо"рдЗрддреНрдореАрдирд╛рди" рд░рдЦрдирд╛ред!!!
ЁЯСМрдмрд╕ ----- "рдкреИрд╕рд╛"рдХрдо рди рд╣реЛ рдЬрд╛рдпреЗ, "рдореЗрд░реЗ рд╕реНрд╡рд┐рд╕ рдЦрд╛рддреЗ" рдХрд╛,"рдЦреНрдпрд╛рд▓" рд░рдЦрдирд╛ред!!!

ЁЯСМрдЗрд╕реА рдмреАрдЪ,"рдореАрдбрд┐рдпрд╛ рд╡рд╛рд▓рд╛", рдЪрд┐рд▓реНрд▓рд╛рдпрд╛ -----" рддреЛрдбрд╝ рджрд╛рд░реБ рдХреА рдмреЛрддрд▓", рдЬреЛрд░ рд╕реЗ,"рдмрдЩрдмрдЩрд╛рдпрд╛"!!!!!

ЁЯСМ"рддреБрдо рджреЛрдиреЛрдВ","рдХреБрдЫ рднреА рди рд╣реЛрддреЗ",
"рд╣рдо" рдЕрдЧрд░," рдЖрдкрдХреЗ рд╕рд╛рде" рди рд╣реЛрддреЗ ????

ЁЯСМ"рддреБрдореНрд╣рд╛рд░реА рд╣рд░ рдиреАрдЪ рд╣рд░рдХрдд","рд╣рдо рдЫреБрдкрд╛рддреЗ" рд╣реИрдВред!!!
ЁЯСМрдкрдХрдбрд╝ рдХреЗ,"рдХрд┐рд╕реА рдмреЗрдХрд╕реВрд░" рдХреЛ, "рдЬрд╝рд╛рд▓рд┐рдо рдЬрд╝рд╛рд▓рд┐рдо" рдЪрд┐рд▓реНрд▓рд╛рддреЗ" рд╣реИрдВред!!

ЁЯСМ"рдмреНрд░рд╛рдВрдбреЗрдб"рдЖрдкрдХреЗ рдЗрд╕рд▓рд┐рдП"рдмрд┐рдХрддреЗ" рд╣реИрдВ ----' рдХреНрдпреВрдБ рдХреА,"рд╣рд░ рдмреНрд░реЗрдХ" рдореЗрдВ рд╣рдорд╛рд░реЗ, "рджрд┐рдЦрддреЗ" рд╣реИрдВред
ЁЯСМ"рд╡рд┐рджреЗрд╢реА рд╕рд╛рдорд╛рди"рдХрд╛,"рдЕрд╕рд▓реА рд╕рдЪ" рд╣рдо,"рджрд┐рдЦрд╛рддреЗ рдирд╣реАрдВ "рд╣реИрдВред!!!
ЁЯСМрдЗрд╕рд▓рд┐рдП - "рдЕрдЪреНрдЫреЗ рд╕реНрд╡рджреЗрд╢реА рдкреНрд░реЛрдбрдХреНрдЯ" "рдЯрд┐рдХ рдкрд╛рддреЗ"рдирд╣реАрдВ рд╣реИрдВред!!!

ЁЯСМ"рдЕрдЪреНрдЫреЗ рднрд▓реЗ рд▓реЛрдЧреЛрдВ"рдХреЛ,рд╣рдо - "рдлрдВрд╕рд╛" рд░рд╣реЗ рд╣реИрдВред!!
ЁЯСМрдЗрд╕рд▓рд┐рдП - "рдЖрдк рд╕рдмрдХреЛ рдореБрд░реНрдЦ"рдмрдирд╛ рд░рд╣реЗ рд╣реИрдВред!!
ЁЯСМ"рд╣рд░ рдЪреИрдирд▓"...."рд╣рд░ рдПрдВрдХрд░".
"рдмрд┐рдХрддрд╛" рд╣реИ ред!!!!
ЁЯСМрдЗрд╕рд▓рд┐рдП - " рд╕реБрдмрд╣ 6 рдмрдЬреЗ"рд╣рд░ рдЬрдЧрд╣," рд╡рд┐рджреЗрд╢реА рдкреНрд░реЛрдбрдХреНрдЯ" рджрд┐рдЦрддрд╛ рд╣реИред!!

ЁЯСМрдЕрдЧрд░," рд╕рд┐рд░реНрдл,24 рдШрдВрдЯреЗ"рд╣рдо, "рдИрдорд╛рдВрдирджрд╛рд░реА"рд╕реЗ,"рдЦрдмрд░реЗрдВ"рдЪрд▓рд╛ рджреЗрдВ.......
ЁЯСМ"рддреБрдо рджреЛрдиреЛрдВ"рдХреЛ,"рдПрдХ рджрд┐рди"рдореЗрдВ,"рдЬреЗрд▓" рднрд┐рдЬрд╡рд╛ рджреЗрдВ !!!!!!
ЁЯСН

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