cin setting

April 10, 2023

April 10, 2023

AGENDA

• OBJECTIVE

• GLOSSARY

• BACKGROUND – CIN

• INTERFACE BETWEEN SAP AND CIN

• INDIAN LOCALISATION COVERAGE

• PROCESSES IN SAP WITH CIN

PROCUREMENT

SALES

FINANCE

REPORTS

April 10, 2023

Country Version India

April 10, 2023

OBJECTIVE

TO ENLIGHTEN THE PARTICIPANTS ON COUNTRY VERSION

INDIA (CIN) AND THE VARIOUS REQUIREMENTS WHICH ARE

TO BE COMPLETED UNDER THE INDIAN STATUTE.

HOW CIN INTERFACES WITH SAP SD, MM AND FI

PROCESSES AND MEETS THE REPORT REQUIREMENTS .

AT THE END OF THE PRESENTATION , EACH PARTICIPANT

WILL HAVE A FAIR KNOWLEDGE OF THE REQUIREMENTS

AND INTERFACES OF CIN WITH SAP

April 10, 2023

GLOSSARY

CIN - COUNTRY VERSION INDIA

INPUT TAX -Tax that is charged by the vendor.

A claim for refund of the deductible portion of input tax can be submitted to the tax authorities

OUTPUT TAX -Tax levied on customers at all levels of production and trade.

Output tax represents a tax liability.

SERVICE TAX - Tax levied on the customer on services specified by the Government.

DEPOT - Depot is a plant where the material is stored and sold. There is no manufacturing activity at the depot. The depots when registered with the excise authorities can pass on the Modvat benefits to the customer.

April 10, 2023

GLOSSARY

EXCISE DUTY (BED) - A quantity-based tax which must be paid when a dutiable material is moved from a duty-free (bonded) location to a duty-paid (unbonded) location or the customer. Also known as excise tax. The excise duty is based on the quantity / Value of material moved.

AED – Additional Excise duty is a duty which is calculated over and above the Excise Duty payable on the material.

SED – Special Excise Duty is an additional duty levied on certain materials depending on the characteristics of the material. The statute specifies these materials.

CHAPTER ID –All materials that are required for manufacturing and subsequently those which are manufactured, are classified under the Central Excise Law into chapters. These chapters are further subdivided into headings and subheadings, which together form the chapter ID. Chapter ID 7216.10 is an example.

April 10, 2023

GLOSSARY

CVD – Countervailing duty is a levy charged on the imports of materials in lieu of excise duty.

CENVAT – Central Value Added Tax. The tax is levied on the difference between the output and the input value. This is also referred as MODVAT.

CESS – Cess is a tax imposed for a specific purpose under different acts with reference to certain goods. Cess is levied at the time of removal of goods from the factory.

OCTROI – A levy payable on the material to the local authorities.

ASSESSABLE VALUE - Denotes the value of goods that you have manufactured in-house at the price as assessed by an authorized auditor.

SETOFF – A certain percentage of input tax which is refunded by the government to the manufacturer. This refund does not form part of material cost.

April 10, 2023

GLOSSARY

INTERSTATE TRANSACTIONS - A transaction where the goods / material are traded between two different states.

CONCESSIONAL TAX FORMS – The Government announces tax concessions in excise and taxes on sales and purchase. This can be availed by submitting the forms prescribed by the Government. E.g ‘C’ form , AR4 , CT3.

TDS - Tax deducted at source ( Withholding tax) is a form of indirect taxation deducted at the beginning of the payment flow. Generally, an amount is withheld and paid over or reported to the tax authorities on behalf of (as opposed to by) the person subject to tax, the exception being self-withholding tax.

If a withholding tax exemption is available, withholding tax is not withheld.

April 10, 2023

GLOSSARY

REGISTERS – The registers are the books prescribed having specific format under the statute e.g RG23A,RG23D.

RETURNS – The prescribed forms having a specified format under the statute e.g. RT12, RG1, ANNUAL RETURN FOR TDS.

April 10, 2023

BACKGROUND

FIRST VERSION DEVELOPED IN 1996 IN RESPONSE TO NEEDS OF INDIAN CUSTOMERS

STANDARD PRODUCT SUPPLIED BY SAP AS AN ADD-ON

CONFORMS TO SAP DEVELOPMENT STANDARD (LOOK AND FEEL ETC)

SUPPORTED BY SAP DEVELOPMENT LAB AT BANGALORE

ALL BUDGET 2002 CHANGES INCORPORATED

April 10, 2023

SAP

FISD

MMHR

CIN

FISD

MMHR

CIN INTERFACE WITH SAP

ZIND

FI - INTERFACE

COMPONENT

INSTALL COMPONENT

ACTIVATE COMPONENT

ACTIVATE PROCESSES

OPEN FI - INTERFACE

April 10, 2023

COUNTRY VERSION INDIA INSTALLATION

COPIES THE FOLLOWING

1. STANDARD INDIA TEMPLATES

2. TAX PROCEDURE (TAXINJ)

3. CONDITIONS – EXCISE, TAXES ON SALES & PURCHASE, SERVICE TAX, CVD ETC

4. TABLES , FUNCTION MODULES , NO.RANGE OBJECTS, CUSTOMER EXITS

5. TAX DEPRECIATION KEYS

CIN INTERFACE WITH SAP

April 10, 2023

INDIAN LOCALISATION COVERAGE

COVERS THE FOLLOWING

CENTRAL / LOCAL SALES TAX

SALES TAX SETOFF

PURCHASE TAX

CONCESSIONAL TAX FORMS

SERVICE TAX

OCTROI

April 10, 2023


BASIC / ADDITIONAL / SPECIAL EXCISE DUTY

MAINTENANCE OF RATES ON VENDOR CLASS

MAINTENANCE OF RATES AS PERCENTAGE & AMOUNT

UTILISATION OF MODVAT

FORTNIGHTLY PAYMENT

CVD ( IMPORTS)

SUB-CONTRACTING

SUB-CONTRACTING CHALLANS

RECONCILIATION OF QUANTITIES

MAINTENANCE OF 57F4 REGISTER

April 10, 2023


MODVAT

UPDATING OF PART-I REGISTER FOR QUANTITY

UPDATING OF PART-II REGISTER FOR VALUE

UPDATING OF RG23D REGISTER FOR DEPOT

PRINTING OF EXCISE REGISTERS

PART-I / PART-II REGISTERS

RG1 REGISTER

RT12 RETURN

FACILITY FOR DOWNLOAD

April 10, 2023

INDIAN LOCALISATION COVERAGE EXTENDED WITHHOLDING TAX

WITHHOLDING TAX ON DOWN PAYMENTS / INVOICES / PROVISIONS

ACCUMULATIONS

MULTIPLE TAX LINE ITEMS IN ONE INVOICE

CALCULATION ALTERNATIVES (GROSS, NET, OFFSET)

ROUNDING OPTIONS

PAYMENT DUE DATES BY BUSINESS PLACE

CHALLAN UPDATE AND ACCOUNT CLEARING

SURCHARGE ON WITHHOLDING TAX

CERTIFICATE NUMBERING FOR DIFFERENT SECTIONS / BUSINESS PLACE

CERTIFICATE PRINTING WITH CUSTOMISABLE LAYOUT

ANNUAL RETURNS FOR VARIOUS SECTIONS OF INCOME TAX ACT

April 10, 2023

INDIAN LOCALISATION - IMG

April 10, 2023

INDIAN LOCALISATION - IMG

In these steps the Basis team performs the installation & activation of Country Version

April 10, 2023

IMG- ACTIVATE FI/CO INTERFACE

ADD ENTRY ZIND – FI/CO COMPONENT FOR COUNTRY VERSION INDIA

April 10, 2023

IMG- ACTIVATE CIN FOR FISCAL YEARS

ACTIVE INDICATOR

FISCAL YEAR UPTO AND INCLUDING WHICH TRANSACTION APPLIES

April 10, 2023

IMG- ACTIVATE PROCESSES

Activate Components

April 10, 2023

IMG- ACTIVATE PRODUCTS

ACTIVATE PRODUCT EXTENDED WITHHOLDING TAX

April 10, 2023

IMG- GLOBAL SETTING – COMPANY CODE

1. Company code2. CENVAT Document Type3. DR / CR Overwrite Indicator4. Automatic Balance Adjustment Indicator5. Beginning of Government Fiscal Year6. Invoice Selection Procedure – LIFO , FIFO7. Number of Excise Invoice to be selected8. Days to be considered for Invoice Selection9. TDS Document Type10. Excise Utilization Document Type11. Excise Duty Rounding in Procurement Cycle12. Excise duty rounding in sales and Distribution13. Immediate credit for Capital Goods14. GL Account for CVD15. Exchange Rate Type16. Exchange Rate type for Export17. Changed By18. Changed On

April 10, 2023

IMG- GLOBAL SETTING – REGISTARTION ID

1. Registration ID2. ECC NO3. Excise Registration No.4. Excise Range5. Excise Division6. Excise Collectorate7. Additional Excise Duty Indicator8. Special Duty Indicator Indicator9. CESS Indicator10. Number Items In Excise Invoice11. Register Set Description12. Partial CENVAT credit Indicator

April 10, 2023

IMG- GLOBAL SETTING – PLANT

PLANT

Indicator for Factory / Depot

Registration ID

April 10, 2023

IMG- GLOBAL SETTING – EXCISE GROUP

Excise Group Registration ID

Depot Indicator

No. Of GR Per Excise INV.

Indicator for Auto Creation Of Excise Invoice

Auto Posting of RG23D Default GR Qty.

Folio Creation For RG23D

Automatic Posting Indicator

Creation of Part-1 for Block Stock

Creation of Part-1 for STO

Creation of Part-1 for Consumption Stock

April 10, 2023

IMG- GLOBAL SETTING – SERIES GROUP

Series Group For creating Number Range

No Utilization Indicator

Immediate Utilization of MODVAT

April 10, 2023

IMG- GLOBAL SETTING – EXCISE DEFAULTS

Tax Procedure

Various Excise Conditions and the Rate used as defaults

April 10, 2023

IMG- GLOBAL SETTING – EXCISE DEFAULTS

EXCISE TAX INDICATORS

This Identifies the Class

1. Normal

2. SSI

April 10, 2023

IMG- ACCOUNTING – TRANSACTION ACCOUNT

Transaction Account. These are pre defined in the system

Account Names. This account names are used by the programTo determine the GL account.

The sub-transaction type used for determining different account

April 10, 2023

IMG- ACCOUNTING – ASSIGN GL ACCOUNT

Assign GL account to transaction type, sub-transaction type and account Name defined in the earlier step.

April 10, 2023

IMG- ACCOUNTING – MININIMUM BALANCE

Maintain Minimum balance for each excise group and account name.

The system will check the balance before utilization.

April 10, 2023

IMG- LOGISTICS – INCOMING EXCISE INVOICE

April 10, 2023

IMG- LOGISTICS – FIELD SELECTION

In this transaction the field characteristics can be set. (Input / Required / Display / Hide) Also the field can be Highlighted.

April 10, 2023

IMG- LOGISTICS – PROCESSING MODE

Processing Mode A01 – Capture A02 – Change

A03 – Display A04 – Cancel - A05 Post

The Transaction can be activated for each processing mode by setting the active flag.

April 10, 2023

IMG- LOGISTICS – REFERENCE DOCUMENT

In This step set how the system should reference the data for each transaction and processing mode.

Set the Active flag for this to work.

April 10, 2023

IMG- LOGISTICS – REJECTION CODES

In this Step Define the rejection code for Incoming Invoice.

The Excise on the rejection can be assigned to MODVAT on hold instead of MODVAT clearing by setting the posting indicator

April 10, 2023

IMG- LOGISTICS – MOVEMENT TYPES

Populate the Movement Types and register types. This will enable the POPUP during preparation of Goods Receipt

EXCISE POPUP

April 10, 2023

IMG- LOGISTICS – SUB-CONTRACTING

In this step group the different Movement types used for sub-contracting

April 10, 2023

IMG- LOGISTICS – SUB-CONTRACTING

In this step set the sub-Contacting attributes such as :-

1. Sub-contract period2. Rate of Excise Duty3. Movement group - Issue4. Movement group –

Receipt5. Number Range ID6. How value to be

determined7. Output Type For

printing

April 10, 2023

IMG- SALES AND DISTRIBUTION

April 10, 2023

IMG- ASSIGN BILLING TYPE TO DELIVERY

In this step assign the Sales and Distribution Deliver type to the Sales and Distribution Billing type.

Ensure that one entry with blank delivery type is created with Debit note billing type assigned. This is required to pay supplementary excise duty.

April 10, 2023

IMG- EXCISE GRP & SERIES GRP DETERMINATION

Populate various fields in the table. The entries in the tables are used to automatically determine the excise group and series group and thus the excise invoice number and type of sale.

April 10, 2023

IMG- FORM TYPES

April 10, 2023

IMG- FORM TYPES

In this step define the various excise form types e.g. CT3 , AR4Etc.This form type is used in master data for determining the excise indicator.

April 10, 2023

IMG- EXTENDED WITHHOLDING TAX

April 10, 2023

IMG- EWT – BUSINESS PLACE

Business place is an entity responsible for deduction of Tax at source and payment to the Government on due dates. The Business place is also responsible for issuing the certificate and filing of return.The business place is registered with the government.The business place is also used in reporting.

April 10, 2023

IMG- EWT – ASSIGN DOCUMENT TYPE

In this step Accounting Document type for each process

April 10, 2023

PROCUREMENT PROCESS

REQUIREMENTS AS PER INDIAN STATUTE

1. CALCULATION OF EXCISE DUTY BASED ON MATERIAL AND CHAPTER ID COMBINATION

2. CALCULATION OF EXCISE BASED ON CLASS OF VENDOR

3. CALCULATION OF INPUT TAX BASED ON INTERSTATE TRANSACTIONS

4. CALCULATION OF INPUT TAX SETOFF ON INCOMING MATERIAL (APPLICABLE TO FACTORY).

5. CAPTURE OF PART I AND PART II FOR CENVAT.

6. SUBCONTRACTING – U/S 57F4 WITHOUT PAYMENT OF EXCISE DUTY

7. SUBCONTRACTING – QUANTITY RECONCILIATION & SETTLEMENT

8. SUBCONTRACTING – PAYMENT OF EXCISE DUTY FOR NON-RECEIPT OF MATERIAL AFTER SPECIFIED PERIOD.

April 10, 2023

PROCUREMENT SCENARIOS

IMPORTMATERIALS

SUB - CONTRACTING

CAPITAL GOODS

LOCAL MATERIALS

STOCKTRANSFER

April 10, 2023

TAX CALCULATION AT HUNTSMAN

PURCHASE1. TAXES ON SALES & PURCHASE ARE MAINTAINED AT

FEDERAL LEVEL AND STATE LEVEL

2. THE EXCISE CONDITION IS MAINTAINED AT 100%

3. THE EXCISE RATE FOR THE MATERIAL IS MAINTAINED IN CIN MASTER.

4. THE INPUT / OUTPUT TAX RATE IS MAINTAINED FOR FEDERAL TAX AND STATE LEVEL TAX CONDITIONS

5. PERCENTAGE OF SETOFF ON INPUT TAX IS MAINTAINED IN SETOFF CONDITION

April 10, 2023

1. THE CHAPTER ID FROM CIN TABLE FOR THE MATERIAL

2. EXCISE RATE DERIVED FROM CHAPTER ID FROM CIN MASTER

3. IN TAX PROCEDURE 100% OF THE RATE IS CALCULATED

4. THE TAX CODE IS ENTERED IN THE LINE ITEM AND THE JURISDICTION OF THE VENDOR IS ACCETPTED AS AN INPUT.,

5. THE CVD IS ENTERED MANUALLY IN THE PRICING SCHEMA.

HOW TAXES ARE DETERMINED

April 10, 2023

SAP

PROCUREMENT- LOCAL PURCHASE

PRICING

Excise Rate Determination

Based on Material / Chapter ID and

Vendor Class

CREATE PO

CIN

GR

IV

Simulate & Post Cenvat.

Update Part I -QtyUpdate Part II –ValA/c. Determination

This also updates the excise header / line item tables.

April 10, 2023

SAP

PROCUREMENT- IMPORT PURCHASE

PRICING

Create Excise Invoice for CVD.

This is entered manually in PricingUpdate Part I - Qty

CREATE PO

CIN

GR

IV


Update Part II –ValA/c. Determination


April 10, 2023

PROCUREMENT– SUB-CONTRACT

Create Sub- Contract Challan w.r.t mat. doc.Print Excise Challan

Update Register

SAP CIN

Settle w.r.t. sub-contract challan.

Consumes the child material.

Updates RegisterReconciliation and

Completion of Challan

TRF.POSTING

CREATE PO

GR

IV


April 10, 2023

SAP

PROCUREMENT– CAPITAL GOODS

PRICING


Based on Material / Chapter ID and

Vendor Class

CREATE PO

CIN

GR

IV


Update Part I -QtyUpdate Part II –ValA/c. Determination50% - current year

50% - next year.


April 10, 2023

SAP

PROCUREMENT– STOCK TRANSFER

CREATE STO

CIN

GR WRTDELIVERY

Capture Excise Details in RG23D

Folio No. is created for each material

received.Update Registers /

Tables


April 10, 2023

SALES PROCESSREQUIREMENTS AS PER INDIAN STATUTE

1. CALCULATION OF EXCISE DUTY BASED ON MATERIAL AND CHAPTER ID COMBINATION

2. CALCULATION OF EXCISE BASED ON CONCESSIONAL FORMS.

3. CALCULATION OF OUTPUT TAX BASED ON INTERSTATE TRANSACTIONS

4. MAINTENANCE & PRINTING OF EXCISE / ST. DETAILS OF CUSTOMERS ON INVOICES

5. USAGE OF PRE-PRINTED INVOICE NO.

6. EXCISE INVOICE NO. SHOULD START WITH NO.1 FOR EVERY GOVERNMENT FISCAL YEARIN DEPOT.

7. MAINTENANCE OF RG23D REGISTER IN DEPOTS

8. REPRODUCTION OF ALL EXCISE DETAILS ON DEPOT INVOICES WRT SOURCE DOCUMENT.

9. IDENTIFICATION OF DEPOT SALES / FIRST STAGE / SECOND STAGE DEALERS IN DEPOT

April 10, 2023

SALES PROCESS10. MAINTAINING SEPARATE FOLIO NO. FOR ALL INCOMING

MATERIAL IN DEPOT .

11. MAINTAINING ENTRY NO. FOR EACH FOLIO FOR OUTGOING MATERIAL IN DEPOT.

12. LEVY OF SERVICE TAX ON ALL SERVICES RENDERED FROM FACTORY / DEPOT.

13. PAYMENT OF CESS ON CERTAIN CATEGORY OF MATERIALS (IF APPLICABLE).

14. MAINTAINING OF EXCISE RULES

April 10, 2023

SALES SCENARIOS

STOCK TRANSFER

DEPOT SALES

FACTORYSALES

April 10, 2023

TAX CALCULATION AT HUNTSMAN- SALES

1. TAXES ON SALES & PURCHASE ARE MAINTAINED AT FEDERAL LEVEL AND STATE LEVEL

2. THE EXCISE CONDITION IS MAINTAINED AT 100%

3. THE EXCISE RATE FOR THE MATERIAL IS MAINTAINED IN CIN MASTER.

4. THE INPUT / OUTPUT TAX RATE IS MAINTAINED FOR FEDERAL TAX AND STATE LEVEL TAX CONDITIONS

5. REGIONS ARE MAINATINED AT PLANT / CUSTOMER

April 10, 2023

1. THE CHAPTER ID FROM CIN TABLE FOR THE MATERIAL

2. EXCISE RATE DERIVED FROM CHAPTER ID FROM CIN MASTER

3. IN TAX PROCEDURE 100% OF THE RATE IS CALCULATED

4. THE JURISDICTION IS DETERMINED BASEED REGION MAINTAINED IN CUSTOMER MASTER AND PLANT,

5. IF THE REGION IS SAME THEN STATE LEVEL TAXES ARE APPLICABLE ELSE FEDERAL TAXES WILL BE APPLICABLE . THIS IS DETERMINED BY THE ROUTINES IN TAX PROCEDURES.

6. THE TAXES ON SALES AND PURCHASES ARE DETERMINED BASED ON THE TAX CODES

TAXES ARE DETERMINED BY THE SYSTEM

April 10, 2023

SALES SCENARIOS – FACTORY SALES

SAP


Based on Material / Chapter Id / Form

type. ST based on

Jurisdiction and Tax Codes

CREATE SO

CIN

PGI

BILLING

Excise Inv. WRTSAP Billing Doc.Selection of RulesUpdate No. Range

Update TablesA/c Determination


DELIVERY

April 10, 2023

SALES SCENARIOS – STOCK TRANSFER

SAP CIN

PGI

BILLING

Excise Inv. WRTSAP Billing Doc.Selection of RulesUpdate No. Range

Update TablesA/c Determination

for EXCISEThis also updates the excise header / line item tables.

DELIVERYW.R.T STO

CREATED IN PROCUREMENT

April 10, 2023

SALES SCENARIOS – DEPOT SALES

SAP


Based on Material / Chapter Id.

CREATE SO

CIN

PGI

BILLING

Excise Inv. WRTSAP Material Doc.Select Excise Inv.

From RG23D registerSelection of RulesUpdate No. Range

Update Tables


DELIVERY

April 10, 2023

REQUIREMENT OF FINANCEWITHHOLDING TAX

• ACCUMULATION OF TAX BASE AMOUNT• CERTIFICATE NUMBERING BASED ON BUSINESS

PLACE AND IT SECTION• ANNUAL RETURN FOR EACH SECTION• PAYMENT OF WITHHODING TAX• CALCULATION OF SURCHARGE• CERTFICATE PRINTING SHOWING TAX RATE

INCLUSIVE OF SURCHARGE• PAYMENT BY DUE DATE

EXCISE DUTY

• FORTNIGHTLY PAYMENT

April 10, 2023

PROCESS OF WITHHOLDING TAX

PAYMENT OF TDS

UPDATE CHALLAN

PRT CERTIFICATE

ANNUAL RETURN

TDS ON INVOICE

ADJ. FOR DOWN PAYMENT

CALCULATE TDS

THE TABLES FOR TDS AND CERTIFICATES ARE UPDATED

TDS ON PAYMENT

REQUEST FOR DOWN PAYMENT

PAYMENT OF REQUEST

CALCULATE TDS

ACCOUNTING

April 10, 2023

PROCESS FOR PAYMENT OF EXCISE

THE TABLES FOR EXCISE ARE UPDATED

SELECTION OF DATES

UTILIZATION

SELECTION OF REGISTERS

RG23A,RG23C,PLA

PAYMENT

ACCOUNTING

April 10, 2023

STATUTORY REGISTERS / REPORTSRG23A PART I REGISTER

RG23A PART II REGISTER

RG23C PART I REGISTER

RG23C PART II REGISTER

RG1 REPORT

RT12 REPORT

57F REGISTER

RG23D REGISTER

TDS CERTIFICATES REPORT

TDS ANNUAL RETURN REPORT

ALL THE REGISTERS & REPORTS WITH CUSTOMIZABLE LAYOUT WITH DOWNLOAD FACILITY ARE AVAILABLE AS PART OF STANDARD CIN

April 10, 2023

IMPORTANT CIN TABLES AND FUNCTION MODULES

TABLES :- All CIN tables start with J_1I and J_2I. There are 129 tables.

J_1IEXCHDR (Header data of excise doc.)

J_1IEXCDTL (Line item data of excise doc.)

J_2IRULES (Table for maintenance of excise rules )

FUNCTION MODULES :- All CIN function modules start with J_1I . There are 151 Function Modules.

J_1I_DETERMINE_EXCISE_YEAR Determines the excise year

J_1I2_FI_POST_MODVAT_AMOUNT FI posting for a given modvat amt and GR

J_1IEWT_CHALLAN_UPDATE Internal Challan Number Updates. EWT-India.

April 10, 2023

FISCAL YEAR

All the statutory reports and registers have to be maintained as per the Government Fiscal Year. The Government Fiscal year starts from 1st of April and ends on 31st of March of the subsequent year.

The Income Tax Depreciation has to be calculated on the basis of the Government Fiscal Year basis.

April 10, 2023

NUMBER RANGES

Number Range Objects for CIN are different from the standard SAP . There are 21 number range objects.

J_1ICERT No range for Certificate Printing-EWT India.

J_1IEXCINV Excise invoice number

The year dependent no.ranges will have to be maintained for all the objects.

Number Range in case of withholding tax certificate should be maintained for a business place and withholding tax section.

In case of Depots the excise invoice number range should start with 1 for every government fiscal year.

April 10, 2023

HOW NUMBER RANGE ARE DEFINED IN CIN

PLANT

EXCISE GROUP

01SERIES

01SERIES

02

NO.RANGE ID - 01

NO.RANGEID-01

NO.RANGE NO.RANGE

April 10, 2023

Thank You

for Your Time !

cin setting

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