COMMISSIONER, CGST & CENTRAL EXCISE, INDORE

Commissioner Desk

Shri Arun Kumar Gupta
IRS

It gives me immense pleasure to welcome you to the official website of the CGST Commissionerate, Indore.
This digital platform has been created with a commitment to transparency, efficiency, accessibility and taxpayer-centric service delivery. It aims to provide taxpayers, trade, industry and other stakeholders with easy access to important information, updates, procedures, initiatives and services relating to GST.
We endeavour to make your interaction with the Department simple, transparent and responsive, while promoting voluntary compliance and facilitating ease of doing business
Your feedback, suggestions and constructive inputs are valuable to us and will help us continuously improve our services and strengthen our engagement with taxpayers and other stakeholders.
I thank you for your continued trust, cooperation and support.
Together, let us make GST compliance simpler, transparent and efficient.

Photo Gallery

CGST Indore

MANIK BAGH PALACE, POST BOX NO. 10, INDORE, MADHYA PRADESH-452001

Contact: 0731-2470677

Email: cgst-indore@gov.in

S.No.	Name	Designation	Phone	Email
1	Shri Manish Kumar Chavda	Additional Commissioner	0731-2460271	cgst-ind.con@gov.in
2	Shri Aakash Singhai	Additional Commissioner	0731-2395006	cgst-indoreprev@gov.in
3	Shri Dilip Vana Shevare	Joint Commissioner	0731-2395008	cgst-indoretech@gov.in
4	Shri Arun Kumar Gupta	Assistant Commissioner	0731-2920366	cgst-ind.con@gov.in
5	Shri Mukesh Kumar Karela	Deputy Commissioner	0731-2920366	cgst-indoreprev@gov.in
6	Shri Jaideep Panchal	Assistant Director	0731-2920366	cgst-indoretech@gov.in

Shri Ketan Parmar H, Assistant Commissioner

0731-2511000

cgst-ind.div1@gov.in

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Jurisdiction Range

Ms. Chaitalee, Assistant Commissioner

0731-2493938, 2490635

cgst-ind.div2@gov.in

2nd Floor, C.G.O. COMPLEX, OPOSITE WHITE CHURCH, A.B.ROAD , INDORE (M.P.) - 452001

Jurisdiction Range

Ms. Chaitalee, Assistant Commissioner

0731-2491188

cgst-ind.div3@gov.in

3rd Floor, C.G.O. COMPLEX, OPOSITE WHITE CHURCH, A.B.ROAD , INDORE (M.P.) - 452001

Jurisdiction Range

Shri Puneet Kumar Arya, Assistant Commissioner

0731-2496179

cgst-ind.div4@gov.in

2nd Floor, C.G.O. COMPLEX, OPOSITE WHITE CHURCH, A.B.ROAD , INDORE (M.P.) - 452001

Jurisdiction Range

Shri Hitesh Patel, Assistant Commissioner

0731-2491188

cgst-ind.div5@gov.in

2nd Floor, C.G.O. COMPLEX, OPOSITE WHITE CHURCH, A.B.ROAD , INDORE (M.P.) - 452001

Jurisdiction Range

Shri Hitesh Patel, Assistant Commissioner

0731-2491182

cgst-ind.div6@gov.in

3rd Floor, C.G.O. COMPLEX, OPOSITE WHITE CHURCH, A.B.ROAD , INDORE (M.P.) - 452001

Jurisdiction Range

Shri Ketan Parmar H, Assistant Commissioner

0731-2497310, 0731-2490519

cgst-ind.div7@gov.in

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Jurisdiction Range

Shri Puneet Kumar Arya, Assistant Commissioner

072-722-58750

cgst-ind.divdws@gov.in

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Jurisdiction Range

New Updates

New OFFICE ORDER regarding appointment of Liaison Officer. New IND_Estb.OO_2026 11 New IND_AGT_ESTT.OO_Supdt & AO_2026_2 New IND_AGT_ESTT.OO_Insp_2026_3 Public Notice-01 dated 21.06.2024 Trade Notice-01 dated 26.06.2024 Trade Notice-02 dated 25.09.2024 Public Notice-03 dated 03.03.2025 Trade Notice-03 dated 23.11.2024 Trade Notice-04 dated 30.01.2025 Trade Notice-05 dated 26.03.2025

Map

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range I	UJ0101	Assessees situated in the area of Ward No. 1 to 2 of Indore Municipal Corporation and both sides of Dhar Road from Chandan Nagar Square to Betma.	CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2511000	-	cgst-ind.div1r1@gov.in
2	Range II	UJ0102	Assessees situated in the area of Ward No. 3, 4, 5 and 15 of Indore Municipal Corporation.	CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2511000	-	cgst-ind.div1r2@gov.in
3	Range III	UJ0103	Assessees situated in the area of Ward No. 6 (only area falling under jurisdiction of Indore-I, Division) and 70 of Indore Municipal Corporation.	CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2511000	-	cgst-ind.div1r3@gov.in
4	Range IV	UJ0104	Assessees situated in the area of Ward No. 71, 83, 84 and 85 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.	CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2511000	-	cgst-ind.div1r4@gov.in
5	Range V	UJ0105	All assessees situated in the Depalpur Tehsil.	CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2511000	-	cgst-ind.div1r5@gov.in

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Range I

UJ0101

Assessees situated in the area of Ward No. 1 to 2 of Indore Municipal Corporation and both sides of Dhar Road from Chandan Nagar Square to Betma.

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2511000

cgst-ind.div1r1@gov.in

Range II

UJ0102

Assessees situated in the area of Ward No. 3, 4, 5 and 15 of Indore Municipal Corporation.

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2511000

cgst-ind.div1r2@gov.in

Range III

UJ0103

Assessees situated in the area of Ward No. 6 (only area falling under jurisdiction of Indore-I, Division) and 70 of Indore Municipal Corporation.

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2511000

cgst-ind.div1r3@gov.in

Range IV

UJ0104

Assessees situated in the area of Ward No. 71, 83, 84 and 85 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2511000

cgst-ind.div1r4@gov.in

Range V

UJ0105

All assessees situated in the Depalpur Tehsil.

CGST and Central Excise, Division-I, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2511000

cgst-ind.div1r5@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range-1	UJ0201	Assessees situated in the area of Ward No. 7 and 13 of Indore Municipal Corporation	2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001	Madhyapradesh	Indore	452001	0731-2493938, 2490635	-	cgst-ind.div2@gov.in
2	Range-2	UJ0202	Assessees situated in the area of Sector A & B of Sanwer Road industrial area of Ward No. 18 of Indore Municipal Corporation	2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001	Madhyapradesh	Indore	452001	0731-2493938, 2490635	-	cgst-ind.div2@gov.in
3	Range-3	UJ0203	Assessees situated in the area of Sector E of Sanwer Road industrial area of Ward No. 18 of Indore Municipal Corporation	2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001	Madhyapradesh	Indore	452001	0731-2493938, 2490635	-	cgst-ind.div2@gov.in
4	Range-4	UJ0204	Assessees situated in the area of Ward No. 9 and 17 of Indore Municipal Corporation, Kila Maidan Industrial Area and area of both sides of Chota Bangadha Road.	2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001	Madhyapradesh	Indore	452001	0731-2493938, 2490635	-	cgst-ind.div2@gov.in
5	Range-5	UJ0205	Assessees situated in the area of Ward No. 14 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.	2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001	Madhyapradesh	Indore	452001	0731-2493938, 2490635	-	cgst-ind.div2@gov.in

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Range-1

UJ0201

Assessees situated in the area of Ward No. 7 and 13 of Indore Municipal Corporation

2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001

Madhyapradesh

Indore

452001

0731-2493938, 2490635

cgst-ind.div2@gov.in

Range-2

UJ0202

Assessees situated in the area of Sector A & B of Sanwer Road industrial area of Ward No. 18 of Indore Municipal Corporation

2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001

Madhyapradesh

Indore

452001

0731-2493938, 2490635

cgst-ind.div2@gov.in

Range-3

UJ0203

Assessees situated in the area of Sector E of Sanwer Road industrial area of Ward No. 18 of Indore Municipal Corporation

2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001

Madhyapradesh

Indore

452001

0731-2493938, 2490635

cgst-ind.div2@gov.in

Range-4

UJ0204

Assessees situated in the area of Ward No. 9 and 17 of Indore Municipal Corporation, Kila Maidan Industrial Area and area of both sides of Chota Bangadha Road.

2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001

Madhyapradesh

Indore

452001

0731-2493938, 2490635

cgst-ind.div2@gov.in

Range-5

UJ0205

Assessees situated in the area of Ward No. 14 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.

2nd, C.G.O. COMPLEX, OPPOSITE WHITE CHURCH, A.B. ROAD, INDORE (M.P.) - 452001

Madhyapradesh

Indore

452001

0731-2493938, 2490635

cgst-ind.div2@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range - I	UJ0301	Assessees situated in the area of Sector “C” of Sanwer Road Industrial area.	3rd Floor, C.G.O Complex, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div3@gov.in
2	Range - II	UJ0302	Assessees situated in the area of Sector D & F of Sanwer Road industrial area.	3rd Floor, C.G.O Complex, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div3r2@gov.in
3	Range - III	UJ0303	Assessees situated in the area of Ward No. 22, 28 and 29 of Indore Municipal Corporation.	3rd Floor, C.G.O Complex, Indore	M.P.	Indore	452002	0731-2491188	-	cgst-ind.div3@gov.in
4	Range - IV	UJ0304	Assessees situated in the area of Ward No. 23 of Indore Municipal Corporation.	3rd Floor, C.G.O Complex, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div3@gov.in
5	Range - V	UJ0305	Left side of AB Road from Dewas Naka to Dewas (Lasudia Mori Industrial Area) and all other assessees of this Division not specified elsewhere.	3rd Floor, C.G.O Complex, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div3@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range-1	UJ0401	Assessees situated in the area of Ward No. 30 and 31 of Indore Municipal Corporation.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R1@GOV.IN
2	Range-2	UJ0402	Assessees situated in the area of Ward No. 40, 41 and 42 of Indore Municipal Corporation.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R2@GOV.IN
3	Range-3	UJ0403	Assessees situated in the area of SR Compound and SDA Compound and in the area of Ward No. 37 of Indore Municipal Corporation and assessees situated in villages of Dakachiya, Barlai, Lasudiya Mori, Mayakhedi, Arandiya, Gram Nipaniya and Gram Pipliyakumar.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R3@GOV.IN
4	Range-4	UJ0404	Assessees situated in the area of Ward No. 48, 49, 52, 53 and 54 of Indore Municipal Corporation.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4@GOV.IN
5	Range-5	UJ0405	Assessees situated in the area of Ward No. 64 and 75 of Indore Municipal Corporation.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R5@GOV.IN
6	Range-6	UJ0406	Assessees situated in the area of Ward No. 51 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R6@GOV.IN
7	Range-7	UJ0407	Assessees situated in the area of right side of A.B. Road Bypass from Tejaji Nagar up to Dewas and both sides of Nemawar Road from Lakhani Chouraha up to area of Indore District (including Ralamandal & Mirzapur Village).	CGO Complex, 2nd Floor, White Church, A.B. Road, Indore	M.P.	INDORE	452001	0731-2496179	-	CGST-IND.DIV4R7@GOV.IN

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Range-1

UJ0401

Assessees situated in the area of Ward No. 30 and 31 of Indore Municipal Corporation.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R1@GOV.IN

Range-2

UJ0402

Assessees situated in the area of Ward No. 40, 41 and 42 of Indore Municipal Corporation.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R2@GOV.IN

Range-3

UJ0403

Assessees situated in the area of SR Compound and SDA Compound and in the area of Ward No. 37 of Indore Municipal Corporation and assessees situated in villages of Dakachiya, Barlai, Lasudiya Mori, Mayakhedi, Arandiya, Gram Nipaniya and Gram Pipliyakumar.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R3@GOV.IN

Range-4

UJ0404

Assessees situated in the area of Ward No. 48, 49, 52, 53 and 54 of Indore Municipal Corporation.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4@GOV.IN

Range-5

UJ0405

Assessees situated in the area of Ward No. 64 and 75 of Indore Municipal Corporation.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R5@GOV.IN

Range-6

UJ0406

Assessees situated in the area of Ward No. 51 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R6@GOV.IN

Range-7

UJ0407

Assessees situated in the area of right side of A.B. Road Bypass from Tejaji Nagar up to Dewas and both sides of Nemawar Road from Lakhani Chouraha up to area of Indore District (including Ralamandal & Mirzapur Village).

CGO Complex, 2nd Floor, White Church, A.B. Road, Indore

M.P.

INDORE

452001

0731-2496179

CGST-IND.DIV4R7@GOV.IN

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range - I	UJ0501	Assessees situated in the area of Ward No. 77, 80, 81 & 82 of Indore Municipal Corporation.	Office of the Superintendent, Range-1, CGST & C.Ex., 2nd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div5r1@gov.in
2	Range - II	UJ0502	Assessees situated in the area of Ward No. 66 and 78 of Indore Municipal Corporation.	Office of the Superintendent, Range-2, CGST & CEx., 2nd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div5r2@gov.in
3	Range - III	UJ0503	Assessees situated in the area of Ward No. 73 and 74 of Indore Municipal Corporation.	Office of the Superintendent, Range-3, CGST & CEx., 2nd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452002	0731-2491188	-	cgst-ind.div5r3@gov.in
4	Range - IV	UJ0504	All Industrial Area around Mhow and Rau.	Office of the Superintendent, Range-4, CGST & CEx., 2nd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div5r4@gov.in
5	Range - V	UJ0505	Assessees situated in the area of Ward No. 63 of Indore Municipal Corporation and all other assessees of this Division not specified elsewhere.	Office of the Superintendent, Range-5, CGST & CEx., 2nd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001	0731-2491188	-	cgst-ind.div5r5@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range - I	UJ0601	Assessees situated in the area of Ward No. 46 (Somnath) covering Pancham Ki Phel, Rustam Ka Bagicha, Gotu Ki Chaal, Amar Tekri, Vikas Nagar, Somnath Ki Chaal, Kaji Ki Chaal, and all the areas and settlement within the four dimensional extents and Ward No. 47 (Sardar Vallabh Bhai) covering Builders Colony, Ahilya Mata Colony, GSITS, Diamond Colony, Park Road, Agravihar Colony Road, Dhenu Market, Vallabh Nagar, Dubey Ka Bagicha, New Dewas Road, Malwa Mill Chouraha, Race Course Road, Roshan Singh Bhandari Marg, Goma Ki Phel, Harijan Colony, Janjirwala Chouraha, 56 Shop, Abhilasha Apartment, Chain Singh Ka Bagicha, B Builders Colony, Nehru Park, Shekhar Park Building, Tulsi Tower, D.M. Tower and all the areas and settlement within the four dimensional extents and Ward No. 47 (Border) covering Yeshwant Niwas Road (Y.N. Road) of Indore Municipal Corporation.	Office of the Superintendent, Range-1, CGST & C.Ex., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001, 452002 & 452003	0731-2491182	-	cgst-ind.div6r1@gov.in
2	Range - II	UJ0602	Assessees situated in the area of Ward No. 25 (Nanda Nagar) covering Nanda Nagar Road No. 1, 2, 3, 4, 7, 8, 13 to 26, Nanda Nagar Teen Puliya, MIG Quarter, Janta Quarter, Ayodhya Nagari, Police Quarter, Malwa Mill Patre Ki Chaal, Pakki Chaal, Sampurna Malwa Mill Compound Main Road to Sarwahara Nagar to Patnipura Junction and all the areas and settlement within the four dimensional extents and Ward No. 26 (Jeen Mata) covering Nehru Nagar Road No. 1 to 10 including multi-story, Malwa Mill Main Road to Patnipura, Amir Pahalwan Ki Chaal, Narsingh Ki Chaal, Bhairav Baba Ki Gali, Gafur Khan Ki Chaal, Mumtaz Seth Ki Gali, Nandram Baniye Ka Bagicha, Bekri Wali Gali, Hakim Ki Chaal, Mukadam Ki Chaal, Danfan Ki Chaal, Lalapura, Mangilal Ki Chaal, Motilala Ki Chaal, Phool Singh Jamadar Ki Chaal, Kanhaiyalal Ki Chaal, and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.	Office of the Superintendent, Range-2, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452011	0731-2491182	-	cgst-ind.div6r2@gov.in
3	Range - III	UJ0603	Assessees situated in the area of Ward No. 57 (Devi Ahiyabai) covering Nagar Nigam Road, Nagar Nigam Quarter, Sutar Gali, Ganji Compound, Jail Road complete, MG Road Agrawal Stores to Ganesh Cap Mart, Devi Ahilya Marg, Sabnis Marg, Shanti Path, DRP Line, Narayan Bagh, Pant Vaidhya Colony, Ganesh Colony, Jati Colony, Rambagh, Tilakpath Main Road, Vardhman Tower, Netaji Subhash Marg, Bhoi Mohalla, Peer Gali, Chikmangloor Junction to Imli Bazaar Junction, Nirala Hanuman Mandir, MPEB Colony, Railway Colony, Juna Tukoganj, Hemilton Road, Pologround MPEB Colony, Ahilyashram, Sikh Mohalla, Railway Colony, Hotel Kohinoor, New Siyaganj, Mewati Mohalla, Alka Talkies, Imli Bazaar, MG Road, Fadnis Complex to Gandhi Hall, and all the areas and settlement within the four dimensional extents and Ward No. 58 (Netaji Subhash Chandra Marg) covering SAF Police Line, Gafurkha Ki Bazariya, Badwali Chowki, Shiv Vilas Palace, Subhash Marg Main Road, South Kamathi Pura, North Kamathi Pura, Bakshi Bagh, Bakshi Bagh Extension, Irrigation Colony, Bafana Kothi, Juna Pitha, Subhash Chowk, Kunwar Mandli, Khajuri Bazaar, Yashoda Mata Mandir, Juni Kasera Bakhal, Dilip Singh Colony, Shanker Bagh, Garib Nawaj Wali Edgah Sadar Bazaar Ke Pass, Near Nala, Bhishti Mohalla, Marathi Mohalla, Ahilya Palton, North Bajariya, Hakimji Ka Bagicha, Sadar Bazaar East & West, Sadar Bazaar, Sadar Bazaar Main Road, Iquabal Colony, and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.	Office of the Superintendent, Range-3, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452007	0731-2491182	-	cgst-ind.div6r3@gov.in
4	Range - IV	UJ0604	Assessees situated in the area of Ward No. 56 (Snehlata Ganj) covering Jeevan Ki Phel, Firoz Gandhi Nagar, Bansi Press Ki Chaal, Chick Mangloor Square to Sai Bhawan Mandir, Shivaji Nagar, Naya Pura, Snehlata Ganj, Usha Phatak, Kachhi Mohalla and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.	Office of the Superintendent, Range-4, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452007	0731-2491182	-	cgst-ind.div6r4@gov.in
5	Range - V	UJ0605	Assessees situated in the area of Ward No. 43 (Shree Nagar) covering New Palasiya, Anoop Nagar, Shakun Vila Apartment, Mahak Apartment, Chandni Apartment, New Palasiya Community Hall, Laxmi Memorial Hospital, Lokhande Pull, Sarvoday Nursing Home, Sunshine Apartment, Gaurav Apartment, Kanchan Apartment, Anoop Nagar Old, Khajrani Kakad, Kirti Palace, Shree Nagar Main and Extension, Baikunth Dham, Bima Nagar State Bank Colony, Shree Nagar Kankad, Kalindi Park, Ravi Nagar, PC Colony, Old Palasia Ranade Compound, Ranade Compound Extension, Manorama Ganj Pul to Old Palasia, Joy Builders Colony, Yamaha Show Room AB Road, Sanghi Colony, Gurukripa Restaurant Khajrana Road and all the areas and settlement within the four dimensional extents (residual/catch-all area of Division-VI) and Ward No. 43 (Border) covering Joy Builders Colony (near New Palasia) of Indore Municipal Corporation.	Office of the Superintendent, Range-5, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore	M.P.	Indore	452001 & 452003	0731-2491182	-	cgst-ind.div6r5@gov.in

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Range - I

UJ0601

Assessees situated in the area of Ward No. 46 (Somnath) covering Pancham Ki Phel, Rustam Ka Bagicha, Gotu Ki Chaal, Amar Tekri, Vikas Nagar, Somnath Ki Chaal, Kaji Ki Chaal, and all the areas and settlement within the four dimensional extents and Ward No. 47 (Sardar Vallabh Bhai) covering Builders Colony, Ahilya Mata Colony, GSITS, Diamond Colony, Park Road, Agravihar Colony Road, Dhenu Market, Vallabh Nagar, Dubey Ka Bagicha, New Dewas Road, Malwa Mill Chouraha, Race Course Road, Roshan Singh Bhandari Marg, Goma Ki Phel, Harijan Colony, Janjirwala Chouraha, 56 Shop, Abhilasha Apartment, Chain Singh Ka Bagicha, B Builders Colony, Nehru Park, Shekhar Park Building, Tulsi Tower, D.M. Tower and all the areas and settlement within the four dimensional extents and Ward No. 47 (Border) covering Yeshwant Niwas Road (Y.N. Road) of Indore Municipal Corporation.

Office of the Superintendent, Range-1, CGST & C.Ex., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore

M.P.

Indore

452001, 452002 & 452003

0731-2491182

cgst-ind.div6r1@gov.in

Range - II

UJ0602

Assessees situated in the area of Ward No. 25 (Nanda Nagar) covering Nanda Nagar Road No. 1, 2, 3, 4, 7, 8, 13 to 26, Nanda Nagar Teen Puliya, MIG Quarter, Janta Quarter, Ayodhya Nagari, Police Quarter, Malwa Mill Patre Ki Chaal, Pakki Chaal, Sampurna Malwa Mill Compound Main Road to Sarwahara Nagar to Patnipura Junction and all the areas and settlement within the four dimensional extents and Ward No. 26 (Jeen Mata) covering Nehru Nagar Road No. 1 to 10 including multi-story, Malwa Mill Main Road to Patnipura, Amir Pahalwan Ki Chaal, Narsingh Ki Chaal, Bhairav Baba Ki Gali, Gafur Khan Ki Chaal, Mumtaz Seth Ki Gali, Nandram Baniye Ka Bagicha, Bekri Wali Gali, Hakim Ki Chaal, Mukadam Ki Chaal, Danfan Ki Chaal, Lalapura, Mangilal Ki Chaal, Motilala Ki Chaal, Phool Singh Jamadar Ki Chaal, Kanhaiyalal Ki Chaal, and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.

Office of the Superintendent, Range-2, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore

M.P.

Indore

452011

0731-2491182

cgst-ind.div6r2@gov.in

Range - III

UJ0603

Assessees situated in the area of Ward No. 57 (Devi Ahiyabai) covering Nagar Nigam Road, Nagar Nigam Quarter, Sutar Gali, Ganji Compound, Jail Road complete, MG Road Agrawal Stores to Ganesh Cap Mart, Devi Ahilya Marg, Sabnis Marg, Shanti Path, DRP Line, Narayan Bagh, Pant Vaidhya Colony, Ganesh Colony, Jati Colony, Rambagh, Tilakpath Main Road, Vardhman Tower, Netaji Subhash Marg, Bhoi Mohalla, Peer Gali, Chikmangloor Junction to Imli Bazaar Junction, Nirala Hanuman Mandir, MPEB Colony, Railway Colony, Juna Tukoganj, Hemilton Road, Pologround MPEB Colony, Ahilyashram, Sikh Mohalla, Railway Colony, Hotel Kohinoor, New Siyaganj, Mewati Mohalla, Alka Talkies, Imli Bazaar, MG Road, Fadnis Complex to Gandhi Hall, and all the areas and settlement within the four dimensional extents and Ward No. 58 (Netaji Subhash Chandra Marg) covering SAF Police Line, Gafurkha Ki Bazariya, Badwali Chowki, Shiv Vilas Palace, Subhash Marg Main Road, South Kamathi Pura, North Kamathi Pura, Bakshi Bagh, Bakshi Bagh Extension, Irrigation Colony, Bafana Kothi, Juna Pitha, Subhash Chowk, Kunwar Mandli, Khajuri Bazaar, Yashoda Mata Mandir, Juni Kasera Bakhal, Dilip Singh Colony, Shanker Bagh, Garib Nawaj Wali Edgah Sadar Bazaar Ke Pass, Near Nala, Bhishti Mohalla, Marathi Mohalla, Ahilya Palton, North Bajariya, Hakimji Ka Bagicha, Sadar Bazaar East & West, Sadar Bazaar, Sadar Bazaar Main Road, Iquabal Colony, and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.

Office of the Superintendent, Range-3, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore

M.P.

Indore

452007

0731-2491182

cgst-ind.div6r3@gov.in

Range - IV

UJ0604

Assessees situated in the area of Ward No. 56 (Snehlata Ganj) covering Jeevan Ki Phel, Firoz Gandhi Nagar, Bansi Press Ki Chaal, Chick Mangloor Square to Sai Bhawan Mandir, Shivaji Nagar, Naya Pura, Snehlata Ganj, Usha Phatak, Kachhi Mohalla and all the areas and settlement within the four dimensional extents of Indore Municipal Corporation.

Office of the Superintendent, Range-4, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore

M.P.

Indore

452007

0731-2491182

cgst-ind.div6r4@gov.in

Range - V

UJ0605

Assessees situated in the area of Ward No. 43 (Shree Nagar) covering New Palasiya, Anoop Nagar, Shakun Vila Apartment, Mahak Apartment, Chandni Apartment, New Palasiya Community Hall, Laxmi Memorial Hospital, Lokhande Pull, Sarvoday Nursing Home, Sunshine Apartment, Gaurav Apartment, Kanchan Apartment, Anoop Nagar Old, Khajrani Kakad, Kirti Palace, Shree Nagar Main and Extension, Baikunth Dham, Bima Nagar State Bank Colony, Shree Nagar Kankad, Kalindi Park, Ravi Nagar, PC Colony, Old Palasia Ranade Compound, Ranade Compound Extension, Manorama Ganj Pul to Old Palasia, Joy Builders Colony, Yamaha Show Room AB Road, Sanghi Colony, Gurukripa Restaurant Khajrana Road and all the areas and settlement within the four dimensional extents (residual/catch-all area of Division-VI) and Ward No. 43 (Border) covering Joy Builders Colony (near New Palasia) of Indore Municipal Corporation.

Office of the Superintendent, Range-5, CGST & CEx., 3rd Floor, CGO Complex, Near White Church, A. B. Road, Indore

M.P.

Indore

452001 & 452003

0731-2491182

cgst-ind.div6r5@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Range I	UJ0701	Assessees situated in the area of Koshti Samaj Ki Dharmshala to Siyaganj Police Chowki, of Ward No. 60 of Indore Municipal Corporation.	CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2497310, 0731-2490519	-	cgst-ind.div7r1@gov.in
2	Range II	UJ0702	Assessees situated in the area of Ward No. 60 not covered under Range-I of this Division.	CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2497310, 0731-2490519	-	cgst-ind.div7r2@gov.in
3	Range III	UJ0703	Assessees situated in the area of left hand side of Khajuri Bazaar and Ward No. 59 of Indore Municipal Corporation.	CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2497310, 0731-2490519	-	cgst-ind.div7r3@gov.in
4	Range IV	UJ0704	Assessees situated in the area of Sarafa Bazaar, Bartan Bazaar, Marothiya and Bohra Bazaar.	CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2497310, 0731-2490519	-	cgst-ind.div7r4@gov.in
5	Range V	UJ0705	Assessees situated in the area of MTH Cloth Market upto Bada Ganpati and all other assessees of this Division not specified elsewhere.	CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)	Madhya Pradesh	Indore	452010	0731-2497310, 0731-2490519	-	cgst-ind.div7r5@gov.in

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Range I

UJ0701

Assessees situated in the area of Koshti Samaj Ki Dharmshala to Siyaganj Police Chowki, of Ward No. 60 of Indore Municipal Corporation.

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2497310, 0731-2490519

cgst-ind.div7r1@gov.in

Range II

UJ0702

Assessees situated in the area of Ward No. 60 not covered under Range-I of this Division.

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2497310, 0731-2490519

cgst-ind.div7r2@gov.in

Range III

UJ0703

Assessees situated in the area of left hand side of Khajuri Bazaar and Ward No. 59 of Indore Municipal Corporation.

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2497310, 0731-2490519

cgst-ind.div7r3@gov.in

Range IV

UJ0704

Assessees situated in the area of Sarafa Bazaar, Bartan Bazaar, Marothiya and Bohra Bazaar.

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2497310, 0731-2490519

cgst-ind.div7r4@gov.in

Range V

UJ0705

Assessees situated in the area of MTH Cloth Market upto Bada Ganpati and all other assessees of this Division not specified elsewhere.

CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Madhya Pradesh

Indore

452010

0731-2497310, 0731-2490519

cgst-ind.div7r5@gov.in

Sl No.	RANGE	RANGE CODE	JURISDICTION	ADDRESS	STATE	DISTRICT	PIN	PHONE	FAX	EMAIL
1	Division-Dewas	UJ08	Entire Area falling on both sides of NH 3 (A.B. Road) starting from Shipra River to Dewas Bypass. Dewas Industrial Area No. 1 at the left side along the roadside of TATA International up to Tata Chauraha. Entire Area falling under Industrial Area No. 2 of MPAKVN, includes M/s Naveen Fluorine Ltd., 100% EOU, Industrial Area No. 2, Dewas. Entire city area on the right side of A.B. Road from Sayaji Dwar to Maksi Bypass Chauraha and on the east up to bypass road. Entire Area of Industrial Area No. 1 from Tata Chauraha to Dewas City. Left side of A.B. Road of city area up to Ujjain Road corner. Entire area falling under Industrial Area No. 3 of MPAKVN. Entire city area on the right side of A.B. Road from Vikas Nagar Bawadiya to Sayaji Dwar and on the east up to bypass road. Entire area of Dewas District excluding the area covered under Range I to III above which includes Siya Industrial Area, Sonkacch Tehsil, Bagli Tehsil, Kannod and Tonk Khurd Tehsil and includes rest of the city area of Dewas.	Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas	Madhya Pradesh	Dewas	455001	072-722-58750	-	cgst-ind.divdws@gov.in
2	Range-I, Division-Dewas	UJ0801	Entire Area falling on both sides of NH 3 (A.B. Road) starting from Shipra River to Dewas Bypass. Dewas Industrial Area No. 1 at the left side along the roadside of TATA International up to Tata Chauraha. Right side of Dewas Bypass Road up to Bhopal Chauraha. Left side of A.B. Road of city area from Ujjain Road corner to Maksi Bypass Chauraha.	Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas	Madhya Pradesh	Dewas	455001	072-722-58750	-	cgst-ind.divdwsr1@gov.in
3	Range-II, Division-Dewas	UJ0802	Entire Area falling under Industrial Area No. 2 of MPAKVN, includes M/s Naveen Fluorine Ltd., 100% EOU, Industrial Area No. 2, Dewas. Entire city area on the right side of A.B. Road from Sayaji Dwar to Maksi Bypass Chauraha and on the east up to bypass road.	Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas	Madhya Pradesh	Dewas	455001	072-722-58750	-	cgst-ind.divdwsr2@gov.in
4	Range-III, Division-Dewas	UJ0803	Entire Area of Industrial Area No. 1 from Tata Chauraha to Dewas City. Left side of A.B. Road of city area up to Ujjain Road corner.	Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas	Madhya Pradesh	Dewas	455001	072-722-58750	-	cgst-ind.divdwsr3@gov.in
5	Range-IV, Division-Dewas	UJ0804	Entire area falling under Industrial Area No. 3 of MPAKVN. Entire city area on the right side of A.B. Road from Vikas Nagar Bawadiya to Sayaji Dwar and on the east up to bypass road. Entire area of Dewas District excluding the area covered under Range I to III above which includes Siya Industrial Area, Sonkacch Tehsil, Bagli Tehsil, Kannod and Tonk Khurd Tehsil and includes rest of the city area of Dewas.	Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas	Madhya Pradesh	Dewas	455001	072-722-58750	-	cgst-ind.divdwsr4@gov.in

Sl No.

RANGE

RANGE CODE

JURISDICTION

ADDRESS

STATE

DISTRICT

PHONE

FAX

Division-Dewas

UJ08

Entire Area falling on both sides of NH 3 (A.B. Road) starting from Shipra River to Dewas Bypass. Dewas Industrial Area No. 1 at the left side along the roadside of TATA International up to Tata Chauraha. Entire Area falling under Industrial Area No. 2 of MPAKVN, includes M/s Naveen Fluorine Ltd., 100% EOU, Industrial Area No. 2, Dewas. Entire city area on the right side of A.B. Road from Sayaji Dwar to Maksi Bypass Chauraha and on the east up to bypass road. Entire Area of Industrial Area No. 1 from Tata Chauraha to Dewas City. Left side of A.B. Road of city area up to Ujjain Road corner. Entire area falling under Industrial Area No. 3 of MPAKVN. Entire city area on the right side of A.B. Road from Vikas Nagar Bawadiya to Sayaji Dwar and on the east up to bypass road. Entire area of Dewas District excluding the area covered under Range I to III above which includes Siya Industrial Area, Sonkacch Tehsil, Bagli Tehsil, Kannod and Tonk Khurd Tehsil and includes rest of the city area of Dewas.

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Madhya Pradesh

Dewas

455001

072-722-58750

cgst-ind.divdws@gov.in

Range-I, Division-Dewas

UJ0801

Entire Area falling on both sides of NH 3 (A.B. Road) starting from Shipra River to Dewas Bypass. Dewas Industrial Area No. 1 at the left side along the roadside of TATA International up to Tata Chauraha. Right side of Dewas Bypass Road up to Bhopal Chauraha. Left side of A.B. Road of city area from Ujjain Road corner to Maksi Bypass Chauraha.

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Madhya Pradesh

Dewas

455001

072-722-58750

cgst-ind.divdwsr1@gov.in

Range-II, Division-Dewas

UJ0802

Entire Area falling under Industrial Area No. 2 of MPAKVN, includes M/s Naveen Fluorine Ltd., 100% EOU, Industrial Area No. 2, Dewas. Entire city area on the right side of A.B. Road from Sayaji Dwar to Maksi Bypass Chauraha and on the east up to bypass road.

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Madhya Pradesh

Dewas

455001

072-722-58750

cgst-ind.divdwsr2@gov.in

Range-III, Division-Dewas

UJ0803

Entire Area of Industrial Area No. 1 from Tata Chauraha to Dewas City. Left side of A.B. Road of city area up to Ujjain Road corner.

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Madhya Pradesh

Dewas

455001

072-722-58750

cgst-ind.divdwsr3@gov.in

Range-IV, Division-Dewas

UJ0804

Entire area falling under Industrial Area No. 3 of MPAKVN. Entire city area on the right side of A.B. Road from Vikas Nagar Bawadiya to Sayaji Dwar and on the east up to bypass road. Entire area of Dewas District excluding the area covered under Range I to III above which includes Siya Industrial Area, Sonkacch Tehsil, Bagli Tehsil, Kannod and Tonk Khurd Tehsil and includes rest of the city area of Dewas.

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

Madhya Pradesh

Dewas

455001

072-722-58750

cgst-ind.divdwsr4@gov.in

Can I file GST myself?

Visit the GST portal. Click on the 'services' button. Click on 'returns dashboard' and then, from the drop-down menu, fill in the financial year and the return filing period. Now select the return that you want to file and click on 'prepare online'.

How much does it cost to file GST?

100 per day for each CGST and SGST, with a maximum of Rs. 5,000. Annual Return Late Fees: For yearly returns like GSTR-9 and GSTR-9C, the late fee is capped at 0.25% of your turnover in your state or UT unless the government provides relief or changes the fees.

Who is eligible for GST filing?

Individuals who have exceeded the prescribed limit of Rs. 40 lakhs (for goods) and Rs. 20 lakhs (for services) must obtain a GST registration and file GST returns regularly.

Do I have to pay GST every month?

As per the guidelines, every registered regular taxpayer has to furnish the GST returns on a monthly basis, and pay the requisite tax by the due date for payment of GST – 20th of every month.

How to calculate GST amount?

Simple GST calculation
Add GST: GST amount = (Original cost x GST%)/100. Net price = original cost + GST amount.
Remove GST: GST amount = Original cost - [Original cost x {100/(100+GST%)}] Net price = Original cost - GST amount.

Is GST refundable?

GST law also provides for grant of provisional refund of 90% of the total refund claim, in case the claim relates for refund arising on account of zero rated supplies. The provisional refund would be paid within 7 days after giving the acknowledgement.

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CGST and Central Excise, Division-VII, 3rd Floor, BSNL Building, Near Medanta Hospital, Rasoma Square, Vijay Nagar, Indore (M.P.)

Plot No. 61, Industrial Area No. 3, A.B. Road, Dewas

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CGST AND CENTRAL EXCISE, INDORE देशसेवार्थ करसंचय

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Can I file GST myself?

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Who is eligible for GST filing?

Do I have to pay GST every month?

How to calculate GST amount?

Is GST refundable?

CGST AND CENTRAL EXCISE, INDORE
देशसेवार्थ करसंचय