Serving Mannady, Broadway and the wider Parrys Corner belt — with WhatsApp-first document intake
Mannady wholesale and chemicals units around Mannady Market — transparent scope, no surprises, and a filed acknowledgement back to you. Call 9566-068-468.
Section 25(3) of the CGST Act permits voluntary registration by persons not otherwise liable under Section 22 or Section 24. In comparative perspective, most OECD VAT jurisdictions similarly permit voluntary registration, recognising that below-threshold suppliers may rationally elect into the system to recover input tax credit and to enhance B2B credibility. The OECD International VAT Guidelines treat voluntary registrants on par with mandatory registrants, a position the Indian framework also adopts. The one-year minimum-stay condition in Rule 20 is, however, distinctive to India, designed to prevent strategic registration cycling around fiscal year boundaries.
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Expert GST Registration in Mannady — qualified professionals, 15+ years experience, zero-penalty track record.
We keep a running log of every deficiency memo and rejection from our own filings. Eight memos out of about 210 applications in the last two-year window. Each one is reviewed and added to our intake checklist so the same failure does not repeat.
Average turnaround in our running data is around nine working days for Aadhaar-route applications, not seven. We tell the client this on day one. No marketing-grade promises that fall apart when the file actually moves through the portal.
Premises documentation is where most rejections happen. Owned, rented, leased, family-occupied, virtual office, co-working dedicated desk — we have filed cleanly under each format and know the proof-set that the proper officer accepts without further query.
Compulsory triggers are screened at the very first conversation. Many business owners think they are below threshold and discover too late that an e-commerce listing or one inter-state sale already made registration mandatory under Section 24.
Proprietorship, partnership, LLP, private limited, OPC, HUF, society, trust — we have filed REG-01 under each constitution. Document set, board resolution format and signatory rule changes between them and we apply the right one without trial and error.
Every REG-03 deficiency memo received in the last two-year window cleared on the first REG-04 pass. No second-cycle queries. That is a function of taking the memo seriously, replying in forty-eight hours and providing the exact document the officer asked for.
Every GST Registration engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Mannady businesses operate where the cluster of wholesale, chemicals, stationery businesses that defines Mannady's commercial fabric, and served by short connections to Broadway and Parrys Corner and onward to central Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Mannady clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Mannady businesses operate where Mannady businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and the business activity radiating outward from Mannady Market and nearby commercial pockets.
Deadline pressure points we see in Mannady: Closer to Mannady, supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here, which is why for Mannady units balancing production cycles with monthly GST and quarterly TDS compliance.
Forms most asked about here — Mannady businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
Application by a CTP or NRTP seeking extension of the validity period beyond the initial 90 days; subject to advance-tax deposit for the extended period
Application for Unique Identification Number by UN Bodies, Embassies and notified persons for refund of GST paid
Application to amend particulars furnished in REG-01 — legal name, address, signatory, promoters, additional place of business
Approval order for changes that require officer review under Rule 19 — typically changes to legal name, constitution or location
Voluntary cancellation application — filed when business is discontinued, transferred, amalgamated, or turnover falls below threshold
Notice by the proper officer in cases of suo motu cancellation triggers — non-filing, fraudulent registration, violation of conditions
Taxpayer's reply to REG-17 carrying defence and supporting documents
Cancellation order passed by the proper officer after considering REG-18 reply or where no reply is received
Every claim on this page can be traced back to a section or rule below.
Statutory hooks that bite here — Mannady businesses operate where Mannady businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Section 22 of the Central Goods and Services Tax Act 2017 sets the threshold-based registration trigger. A person whose aggregate turnover in a financial year exceeds ₹40 lakh for exclusive goods suppliers in Tamil Nadu or ₹20 lakh for service or mixed suppliers is liable to be registered in every State from which they make taxable supplies. Aggregate turnover is computed PAN-wise across India and includes taxable, exempt, exports and inter-State supplies but excludes inward supplies on reverse charge.
View sourceSection 24 overrides the threshold under Section 22 and mandates registration regardless of turnover for inter-State taxable suppliers, casual taxable persons, persons liable under reverse charge, e-commerce operators and sellers on e-commerce platforms required to collect TCS under Section 52, non-resident taxable persons, TDS deductors under Section 51, Input Service Distributors and persons supplying through e-commerce operators.
View sourceSection 25 lays out the procedural framework — every person liable under Section 22 or Section 24 must apply for registration within thirty days from the date of becoming liable, in every State from which they make a taxable supply. Voluntary registration is permitted under Section 25(3). The proper officer grants registration after verification under Rule 9. Multiple business verticals within the same State can opt for separate registrations under Section 25(2) read with Rule 11.
View sourceRule 8 of the CGST Rules prescribes Form GST REG-01 as the application for registration. Part A captures PAN, mobile and email — the system validates these and generates a Temporary Reference Number (TRN). Part B captures business details, promoters, authorised signatory, principal place of business, additional places, goods and services with HSN/SAC codes, bank account details and verification.
View sourceRule 9 requires the proper officer to examine the REG-01 application within seven working days. If everything is in order the registration is granted and the GSTIN issued in Form REG-06. If any information is found deficient, a notice in Form REG-03 is issued and the applicant must reply in REG-04 within seven working days. If no reply is received or the reply is unsatisfactory, the application is rejected in Form REG-05.
View sourceThe Rule 8(4A) framework requires the promoter or authorised signatory to undergo Aadhaar authentication. If Aadhaar authentication is not opted for, physical verification of the business premises under Rule 25 is mandatory before registration is granted. Aadhaar authentication is the faster path for most applicants.
View sourceWhich of these bite hardest in Mannady: Closer to Mannady, where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, which is why supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
Mannady is a focused wholesale market for chemicals stationery and hardware items within the George Town commercial belt. Statutory correspondence for Mannady businesses routes through the Broadway Division, so we align every GST Registration engagement to that jurisdiction from the start. Records we prepare for Mannady carry the geo-zone 600xx tag and coordinates 13.0938, 80.2856, which map each submission back to this locality. Every Mannady engagement we open begins with the basics: PIN 600001, the Broadway Division, and the coordinates 13.0938, 80.2856 that anchor the locality.
Document pickup near Mannady Market is a same-hour errand for our Mannady engagements rather than the half-day a typical Chennai client expects. Freight and foot traffic from the Mannady Bus Stop hub pull steady daily commerce through Mannady, so there is rarely a quiet filing month in this wholesale chemicals and stationery pocket. The businesses clustered around Mannady Market in Mannady drive the bulk of the GST Registration workload we see each cycle. The wholesale chemicals and stationery mix of Mannady shapes what lands in our workpapers — a blend of hardware activity and the commercial pulse around Mannady Market.
Sector concentration matters: when Mannady leans toward wholesale, the GST Registration risks cluster around the same few line items each cycle. A wholesale operator in Mannady gets a GST Registration workflow shaped by sector norms, not a one-size-fits-all template. We have closed enough GST Registration files for wholesale firms near Mannady to know where the department usually probes. Mixed wholesale activity across Mannady means our GST Registration team keeps sector playbooks ready rather than improvising per client.
A Mannady client sees the same GST Registration cadence each cycle: intake, reconciliation, review, filing, acknowledgement. We keep a repeatable GST Registration checklist for Mannady so nothing in the cycle is improvised or missed. Every GST Registration file we open for Mannady is reconciled, reviewed by a qualified practitioner, and archived for seven years. Fixed-fee scoping means a Mannady business knows the GST Registration cost up front, with no surprise additions mid-engagement.
Serving Mannady and Royapuram from one team keeps GST Registration turnaround identical across the cluster. From the same Mannady team we also serve Royapuram and other nearby localities without re-onboarding clients. Businesses straddling Mannady and Royapuram get a single GST Registration point of contact rather than two. A client relocating between Mannady and Royapuram keeps the same GST Registration file and the same team.
Common patterns in the Broadway Division give Mannady businesses an early-warning map we use to pre-empt GST Registration issues. The longer we serve Mannady, the more precisely we predict where a GST Registration file needs attention. Because we work repeatedly across Mannady, we can benchmark a new client's GST Registration position against the locality norm. The GST Registration mistakes we see most in Mannady are avoidable with disciplined intake, which our checklist enforces.
When a Parrys Corner business expands into Mannady, we extend its GST Registration setup to PIN 600001 without disruption. Incorporating in Mannady comes with jurisdiction, registration and GST Registration steps that we sequence so nothing stalls the launch. New wholesale ventures in Mannady lean on us to stand up GST Registration correctly before the first deadline rather than after a notice. We onboard new Mannady entities onto a GST Registration cadence that is audit-ready from the very first cycle.
New GSTIN applications for Mannady businesses are filed under Section 22 to 24 of the CGST Act with full REG-01 documentation, Aadhaar authentication and ARN tracking — REG-06 certificate typically delivered within 7 working days.
A dedicated GST registration consultant in Mannady prepares REG-01 Part A and Part B, compiles principal place of business proof, manages Aadhaar e-KYC and replies to any REG-03 deficiency notice within the 7-working-day window.
Inter-state suppliers, e-commerce sellers, casual taxable persons and persons liable under reverse charge in Mannady must register under Section 24 irrespective of turnover. We assess applicability and file REG-01 within the 30-day statutory window from the date of liability.
For Mannady businesses expanding to other States, separate GSTINs are obtained under Section 25 with State-specific principal place of business proof. Virtual office addresses with valid lease and NOC are sourced where required for multi-state presence.
GST registration for regular taxable persons does not have a fixed validity — it continues till cancelled. Registration for casual taxable persons and non-resident taxable persons is valid for 90 days, extendable by 90 more under Section 27(2).
After REG-01 submission an ARN is generated. The proper officer examines the application within 7 working days. If complete, REG-06 certificate is issued; if deficient, REG-03 notice for additional information is issued and the applicant has 7 working days to reply in REG-04.
On rejection in Form REG-05, the applicant can either file a fresh application addressing the deficiency, or file an appeal under Section 107 of the CGST Act within three months of the rejection order.
Form REG-30 is the field-visit report uploaded by the proper officer after physical verification of the principal place of business under Rule 25. The report is uploaded within fifteen working days of the verification.
The jurisdictional Range Officer examines the REG-01 application, conducts physical verification if needed under Rule 25, issues REG-03 deficiency notices and ultimately grants registration in REG-06 or rejects in REG-05.
Yes — the NOC for use of premises can be on plain paper provided it is signed by the owner with a clear statement of consent to use the premises as the principal place of business. Notarisation is not mandatory but adds credibility.
What Mannady clients want to know before signing: Closer to Mannady, on the Broadway-Parrys Corner corridor that passes through Mannady, which is why where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Localised for Mannady, Chennai — where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Reading this guide locally — Mannady businesses operate where around the Mannady Market catchment of Mannady, and Mannady businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions.
GST registration in India is governed by Sections 22 to 30 of the Central Goods and Services Tax Act 2017 read with corresponding State GST legislation. The trigger for compulsory registration under Section 22 is an aggregate annual turnover of ₹40 lakh for exclusive suppliers of goods in Tamil Nadu (per Notification 10/2019-Central Tax) and ₹20 lakh for service or mixed suppliers. Aggregate turnover under Section 2(6) is the sum of all taxable supplies, exempt supplies, exports of goods and services, and inter-State supplies of a person having the same Permanent Account Number, computed on an all-India basis. Once a person crosses this threshold in any financial year, the obligation to register arises within thirty days under Section 25(1). Section 24 of the CGST Act overrides Section 22 entirely for specified categories including inter-State taxable suppliers, casual taxable persons, persons supplying through e-commerce operators, and reverse-charge liable persons — these categories must register regardless of turnover.
A person whose aggregate turnover is below the threshold can still register voluntarily under Section 25(3) of the CGST Act. Once voluntary registration is granted, all provisions of GST law apply to such a person as they would to any registered person — including monthly returns, ITC eligibility for inputs, and the obligation to issue tax invoices. Voluntary registration is commonly chosen by B2B service providers and traders who want to enable ITC pass-through to their corporate clients, by exporters who need to file LUTs and claim refunds, and by startups that want to capture ITC on early-stage procurement before revenue commencement. Once obtained, voluntary registration cannot be casually surrendered — REG-16 cancellation follows the same procedure as any other cancellation under Section 29.
The most consequential REG-01 error is mismatch between the constitution declared in REG-01 and the legal constitution of the entity. A sole proprietor declaring constitution as Partnership invites rejection at REG-03 stage. A pre-incorporation company declared with its proposed name (without certificate of incorporation) is similarly rejected. Care must be taken to declare the exact constitution as on the date of REG-01 filing, with corresponding PAN and address proof aligned. For companies, the registered office address with MCA must match the principal place of business in REG-01 to the letter — any difference triggers Rule 9 deficiency notice. For partnerships, the partnership deed must be registered with the appropriate registrar where State law requires it (Tamil Nadu permits unregistered firms but registration is preferred for compliance robustness).
Address proof errors are the second most common source of registration delay. The accepted address-proof documents are: latest electricity bill (not older than 60 days), property tax receipt, registered rent agreement (for rented premises), title deed (for owned premises), and consent letter / NOC from the owner along with the owner's address proof (for premises not in the applicant's name). A rent agreement on plain paper without registration is generally rejected for non-residential GST registration. The NOC from the owner must be on the owner's letterhead (for corporate owners) or on plain paper with notarisation (for individual owners). Where the property is jointly owned, NOC from all joint owners is preferred. Co-working space registration requires the operator's own rent agreement and electricity bill plus a notarised seat-allocation NOC.
REG-01 Part B requires declaration of the principal HSN code (for goods) or SAC code (for services) and up to four secondary HSN / SAC codes. Common mistakes include: declaring an HSN that does not match the actual business activity, using too generic a code (e.g. HSN 99 for services without sub-classification), or omitting a major business line entirely. Wrong HSN declaration at registration cascades into wrong rate disputes in subsequent returns and ITC questions on inputs. A short consultation with a tax practitioner to map the business activity to the correct HSN / SAC codes is well worth the time. For multi-vertical businesses, the HSN list should cover all verticals — Rule 19 amendment can add HSN codes later, but starting with the right list avoids subsequent compliance friction.
Section 26 of the CGST Rules read with Rule 18 requires every registered person to display the certificate of registration (REG-06) at a prominent location of every place of business — principal and all additional places. The GSTIN must also be displayed on the name-board outside each place of business. Non-display attracts a general penalty under Section 125 (₹25,000 each for CGST and SGST). Many small traders overlook this requirement; while it rarely leads to material penalty proceedings, departmental visits do flag it.
Once registered, the registered person must issue tax invoices for taxable supplies in the format prescribed under Rule 46 of the CGST Rules. The tax invoice must carry: invoice number (consecutive, unique for the FY), date of issue, supplier GSTIN and name, recipient GSTIN and name (for B2B), recipient address, HSN / SAC code, description of goods or services, quantity / unit (for goods), value of supply, taxable value after discount, applicable rate of GST, amount of CGST + SGST or IGST, place of supply (for inter-State), reverse-charge applicability (if any), and signature of the supplier or authorised representative. Composition taxpayers issue bills of supply (Rule 49) instead of tax invoices. Specific timelines apply for issuance — for goods, before or at the time of removal; for services, within 30 days of supply.
Rule 56 of the CGST Rules prescribes the books of accounts to be maintained by every registered person at the principal place of business and at every additional place. The records include: register of production / manufacture (for manufacturers), register of inward and outward supplies, register of stock, register of input tax credit availed, register of output tax payable and paid. Records must be retained for at least 72 months from the due date of furnishing the annual return for the year (effectively six years). Electronic record-keeping is permitted but a print-out or generation-on-demand capability is required. For jewellers, Rule 56(18) prescribes a stock register specific to high-value precious-metal supplies.
Section 29(1) of the CGST Act and Rule 20 of the CGST Rules permit voluntary cancellation of GST registration in five scenarios: discontinuance of business, transfer of business including amalgamation or demerger, change in constitution of business resulting in a new PAN, taxable supply ceasing to be in the regime, or aggregate turnover falling below the threshold (other than Section 24 categories). The application is filed in Form REG-16 within 30 days of the event triggering cancellation. The proper officer examines the application and either grants cancellation in REG-19 or seeks information in REG-17. After cancellation, the final return GSTR-10 must be filed within three months of the cancellation order or the effective date of cancellation, whichever is later. GSTR-10 captures stock-in-hand and tax thereon as of the cancellation date.
Section 29(2) of the CGST Act empowers the proper officer to cancel registration suo motu in seven scenarios — including non-filing of returns for six consecutive months (three quarters for composition), violation of provisions of the Act or Rules, fraudulent registration, and material discrepancy in the registration data. Before suo motu cancellation, the officer issues a show-cause notice in REG-17, to which the taxpayer must reply in REG-18 within seven working days. If the reply is unsatisfactory or no reply is filed, the cancellation order issues in REG-19. The taxpayer can apply for revocation of suo motu cancellation in REG-21 within 90 days, extendable by 60 days each by the Joint Commissioner and the Commissioner (totalling 180 days maximum). All pending returns must be filed before revocation can be granted. Revocation is approved in REG-22 or rejected in REG-05 after a show-cause in REG-23.
What Mannady clients usually ask next: Closer to Mannady, supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here, which is why where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure; for Mannady units balancing production cycles with monthly GST and quarterly TDS compliance.
Terms you will hear in this area — Mannady businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
₹40 lakh for exclusive suppliers of goods in Tamil Nadu (per Notification 10/2019-CT) and ₹20 lakh for service or mixed suppliers. Below this threshold registration is not mandatory under Section 22.
Section 23 categories — persons exclusively supplying wholly exempt goods or services, agriculturists, and certain notified categories. Section 23 prevails over Section 24 for these.
Show Cause Notice — a notice issued by the proper officer asking why a proposed adverse order should not be passed. The taxpayer's reply forms the basis for the adjudication order.
Final Return: Return filed within three months from the date of cancellation or order of cancellation, whichever is later. Captures stock-in-hand and tax thereon.
Penalty Provisions: Section 122 of the CGST Act prescribes a wide range of penalties for offences including non-registration, false invoicing, fraudulent ITC claim. Penalty for failure to register can be ₹10,000 or the tax evaded whichever is higher.
Prosecution Provisions: Section 132 of the CGST Act criminalises specified offences including evasion of tax above ₹5 crore, fraudulent ITC claim, and issuance of false invoices. Punishable with imprisonment depending on the quantum involved.
Pre-Show-Cause Communication: Communication issued by the proper officer before issuing a formal DRC-01 show-cause notice under Section 73 or 74, giving the taxpayer the opportunity to pay tax with interest under Section 73(5) or 74(5).
Separate registration as a TDS deductor under Section 51 of the CGST Act. Mandatory for specified government departments, local authorities and notified entities. Obtained through Form REG-07.
Separate registration as a TCS collector under Section 52 of the CGST Act for e-commerce operators. Obtained through Form REG-07 in the TCS category.
GSTIN stands for Goods and Services Tax Identification Number — the 15-character alphanumeric registration number allotted to every person registered under the GST regime. The first two digits are the State code (33 for Tamil Nadu), the next ten are the PAN, the thirteenth is the entity-code based on number of registrations on the same PAN, the fourteenth is the default letter Z, and the last is a check digit.
Permanent Account Number — the ten-character alphanumeric identifier issued by the Income Tax Department under Section 139A. GST registration is PAN-based; the same PAN can hold multiple GSTINs across different States or as separate business verticals.
Application Reference Number — system-generated acknowledgment number issued in Form REG-02 when an applicant submits Form REG-01 on the GST portal. The ARN is used to track the application status and respond to deficiency notices.
Numerical examples showing tax + interest + penalty across common default scenarios.
Penalty exposure typical of this micro-market — Mannady businesses operate where Mannady businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
How Mannady businesses typically avoid these: Closer to Mannady, the cluster of wholesale, chemicals, stationery businesses that defines Mannady's commercial fabric, which is why for Mannady units balancing production cycles with monthly GST and quarterly TDS compliance.
How the local trade mix shapes this — Mannady businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and the cluster of wholesale, chemicals, stationery businesses that defines Mannady's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
A flavour of cases we handle nearby — Mannady businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and Mannady businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions.
Why these Mannady engagements look the way they do: Closer to Mannady, the cluster of wholesale, chemicals, stationery businesses that defines Mannady's commercial fabric, which is why for Mannady units balancing production cycles with monthly GST and quarterly TDS compliance.
“FilingPro got our private limited company GSTIN within 6 working days — REG-01 was clean on first submission, Aadhaar authentication went through smoothly and we received REG-06 on WhatsApp the same evening. No back-and-forth queries from the officer.”
“We had a REG-03 deficiency notice on our principal place of business proof. FilingPro filed the REG-04 reply within 3 days with proper rent agreement and NOC. The officer approved registration the next working day. Saved us a fresh application cycle.”
“Required GSTINs in Tamil Nadu and Karnataka simultaneously for a new manufacturing setup. FilingPro coordinated both REG-01 applications, sourced the Bengaluru virtual office with NOC, and both certificates were issued within 10 working days. Excellent multi-state handling.”
“As a small services business in Mannady we crossed the ₹20 lakh threshold in October. FilingPro flagged it within the same week, filed REG-01 within the 30-day window and we avoided any tax demand on supplies in the gap period. Proactive and well-informed team.”
“E-commerce seller registration on Amazon required compulsory GSTIN under Section 24. FilingPro understood the triggers immediately, prepared the proprietorship REG-01 with Aadhaar authentication and we received the GSTIN in 5 working days. Listed on Amazon the next week.”
“Switched to FilingPro for a partnership firm GST registration after another consultant's application was rejected. They identified the issue with the rent agreement format, drafted a fresh REG-01 with corrected documents and got approval within 7 days. Highly professional.”
Common questions from Mannady clients. Call 9566-068-468 for specific queries.
From Ebrahim Sahib Street, Muthialpet Roundabout, Muthuswamy Road, North Fort Road and Old Jail Road through to RBI Subway, Rajaji Salai, Wall Tax Road and Broadway Road, our team covers GST Registration for businesses right across Mannady and its main commercial roads.
Professional GST Registration in Mannady, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.