✦ Business Set-up & ROC Compliance
statutory audit in Gurgaon
Partner-led incorporation that gets your name approved, your SPICe+ filed right the first time, and your post-incorporation deadlines met — before they become penalties.
Gupta Varundeep & Co. (GVC Audit) is a Chartered Accountant firm in Gurgaon handling end-to-end Private Limited Company registration — name reservation, DSC and DIN, MoA and AoA drafting, SPICe+ Part A and Part B, PAN, TAN and TDS set-up, and the INC-20A, ADT-1 and annual ROC filings that follow — for founders, MSMEs and foreign-owned subsidiaries across Gurgaon and Delhi NCR. Every incorporation is reviewed by a qualified CA, not handed to a junior processor.
- ICAI-Registered Chartered Accountants
- 100% On-Time Return Filing Record
- Serving Startups to ₹100+ Crore Enterprises
- Partner-Reviewed Filings, Every Month
20+ Years
200+
Under the Companies Act 2013 and CARO 2020, statutory auditors must report on accounting software audit trails (edit logs), physical inventory verification, working capital Drawing Power reconciliations, and Section 43B(h) / Section 37(2)(g) 45-day MSME vendor payments. Incomplete audit reporting exposes directors to personal liabilities under Section 143(3). GVC Audit delivers partner-led statutory audits, Tax Audit Form 3CD certifications, and Ind AS financial statements across Gurgaon and Delhi NCR.
A statutory audit is an operational audit and a regulatory certification
A complete company audit requires two synchronized phases: rigorous field testing of books and internal financial controls, followed by statutory reporting across MCA, Tax Audit Form 3CD, and Schedule III disclosures.
Verification of Books & Internal Controls
Before issuing the audit report, our team executes substantive testing across ledger balances, bank reconciliations, inventory registers, and accounting software controls.
- Testing of accounting software audit trail (edit log) under Rule 11(g)
- Physical inventory count verification and slow-moving stock write-offs
- Third-party bank, trade debtor, and creditor balance confirmations
- Reconciliation of GSTR-1, GSTR-3B, and e-Way bills with P&L revenue accounts
Audit Report, CARO 2020 & Form 3CD
Drafting formal statutory opinions, completing CARO 2020 schedules, and preparing Tax Audit reports aligned with filed corporate tax returns.
- Independent Auditor Report with true and fair view certification
- CARO 2020 21-clause reporting on title deeds, bank limits, and statutory dues
- Schedule III Division I/II notes and 11 mandatory financial ratio disclosures
- Tax Audit Form 3CA/3CB and Form 3CD certification under Section 44AB
Partner-led CA statutory audit vs rubber-stamp checklist audits
A superficial audit simply signs balance sheets without checking software logs or tax schedules. GVC Audit provides institutional audit governance that protects boards, directors, and corporate reputations.
Institutional Audit Governance
- Partner-led review by CA Varundeep Gupta with deep regulatory insights
- Comprehensive testing of accounting software audit trail under Rule 11(g)
- Exhaustive 21-clause reporting under CARO 2020 and Schedule III ratios
- 100% reconciliation between Form 3CD, GSTR-9, and corporate ITR-6
- Disclosures on Section 43B(h) / Section 37(2)(g) 45-day MSME supplier dues
- Audit documentation (workpapers) prepared to withstand NFRA and ICAI peer review
Checklist Signing
- Superficial review without testing underlying ledger vouchers or controls
- Ignores software audit trail / edit-log lapses, triggering Rule 11(g) non-compliance
- Omits mandatory Schedule III ratio analysis and trade payable aging disclosures
- Leaves unreconciled GST vs P&L gaps, inviting Income Tax scrutiny notices
- Overlooks MSME 45-day vendor payment disallowances, causing tax shocks
- Zero documentation trail, leaving directors exposed during VC or bank diligence
Statutory audit frameworks across corporate entities
Audit requirements vary across entity types, from small private companies to Indian subsidiaries of foreign multinational corporations.
Six core pillars of our statutory audit practice
Our audit methodology covers all corporate, taxation, and accounting standards mandated by the ICAI, MCA, and Income Tax Department.
1. Companies Act Statutory Audit
Independent audit of balance sheets, profit and loss statements, and cash flows. Includes verification of statutory registers, board minutes, share capital allotments, and ROC compliance.
View Schedule III requirements ↓2. CARO 2020 Compliance Audit
Comprehensive reporting under the Companies (Auditor Report) Order 2020 on immovable property title deeds, inventory physical verification, working capital limits over ₹5 Crore, and statutory dues.
Review CARO 2020 clauses ↓3. Tax Audit (Form 3CA / 3CB & 3CD)
Mandatory income tax audit verifying allowable deductions, depreciation under Section 32, TDS deductions, GST expenditure breakups under Clause 44, and Section 43B(h) MSME compliance.
Explore Tax Audit Form 3CD ↓4. Audit Trail & Edit-Log Audit
Mandatory verification of accounting software under Rule 3(1) of Companies (Accounts) Rules, ensuring the audit trail feature operated throughout the year without being tampered with or disabled.
Understand Rule 11(g) rules ↓5. Internal Financial Controls (IFCoFR)
Evaluation of internal financial controls over financial reporting, testing process controls across procurement, sales, payroll, and asset management for non-small companies.
How IFCoFR testing works ↓6. Transfer Pricing & Form 3CEB
Independent audit of international transactions and specified domestic transactions with overseas parent companies, certifying arm's length pricing and filing Form 3CEB.
Explore Transfer Pricing →Where corporate audit files trigger regulatory notices
Financial statements face scrutiny from the Ministry of Corporate Affairs (MCA), the Income Tax Department, and banking underwriters. Here is where gaps emerge.
Non-compliant accounting software audit trail
Using software where the audit trail (edit log) was disabled or lacked transaction-level change logs forces the statutory auditor to issue an adverse qualification under Rule 11(g).
Verify audit trail rules →Unreconciled GST turnover vs P&L revenue
Variances between total outward taxable supplies reported in GSTR-9/3B and revenue from operations in the audited P&L trigger automated Income Tax scrutiny notices.
Reconcile GST and P&L →MSME payment disallowance under Section 43B(h)
Failing to identify and report overdue trade payables to registered micro and small enterprises beyond 45 days leads to tax disallowance under Section 43B(h) / Section 37(2)(g).
Review MSME audit rules →Stock statement vs audited inventory mismatch
Quarterly stock and book debt statements submitted to banks for Drawing Power that differ materially from audited year-end financials trigger mandatory CARO 2020 qualifications.
Audit Drawing Power statements →End-to-end statutory audit and regulatory assurance services
From interim control reviews and ledger scrutiny to final Independent Auditor Reports, CARO certifications, and MCA filing support.
Corporate Statutory Audit & Schedule III Disclosures
Independent audit of corporate balance sheets, P&L, and cash flows matching MCA standards.
- Independent Auditor Report with true and fair view opinion under Section 143
- Schedule III Division I (AS) and Division II (Ind AS) financial statement formatting
- Mandatory disclosure of 11 analytical financial ratios with variance commentary
- Aging schedules for Trade Receivables, Trade Payables, CWIP, and Intangible Assets
Tax Audit (Form 3CA/3CB & Form 3CD)
Comprehensive tax compliance audit under Section 44AB of the Income-tax Act.
- Verification of 44 detailed clauses covering depreciation, deductions, and provisions
- Clause 44 reporting on total expenditure split between GST registered and unregistered entities
- Clause 34 verification of TDS deductions, deposits, and quarterly returns
- Reporting on Section 43B(h) / Section 37(2)(g) 45-day MSME supplier payments
MNC Subsidiary Group Reporting & Ind AS
Specialized audit assurance for foreign corporate subsidiaries in Gurgaon and Cyber City.
- Audit of group reporting packages under IFRS, US GAAP, and Ind AS standards
- Transfer Pricing audit and Form 3CEB certification under Section 92E
- Related party transaction disclosures under AS 18 / Ind AS 24 and Section 188
- FEMA compliance audit for foreign direct investment (FDI) and FC-GPR filings
CARO 2020 & Audit Trail Assurance
Specialized reporting fulfilling enhanced MCA corporate governance directives.
- CARO 2020 reporting on 21 specific clauses including inventory, title deeds, and bank limits
- Audit trail (edit-log) testing of accounting software under Rule 11(g)
- Testing of Internal Financial Controls over Financial Reporting (IFCoFR)
- Going concern assessment and management representation letter audit
2020
Critical CARO 2020 clauses and Schedule III ratio mandates
Under CARO 2020 and updated Schedule III disclosure requirements, statutory auditors must perform extensive verification beyond basic ledger arithmetic. Credit risk committees, banks, and tax authorities evaluate these specific disclosures.
- Title Deeds Verification (Clause i): Auditor must report whether title deeds of all immovable properties (other than leases) are held in the company's name
- Inventory Physical Verification (Clause ii): Coverage and procedure of physical inventory verification by management; reporting any discrepancies of 10% or more in each class
- Working Capital Scrutiny (Clause ii(b)): Verification whether quarterly stock statements submitted to banks for limits > ₹5 Crore agree with audited books
- Benami Property & Undisclosed Income (Clause i & viii): Reporting whether proceedings have been initiated under the Benami Transactions Act or undisclosed income surrendered in tax assessments
- Default in Repayment (Clause ix): Detailed lender-wise reporting on defaults in repayment of loans or payment of interest to banks and financial institutions
- 11 Schedule III Ratios: Mandatory disclosure of Current Ratio, Debt-Equity Ratio, DSCR, Return on Equity, Inventory Turnover, Debtors Turnover, Creditors Turnover, Net Capital Turnover, Net Profit Ratio, ROCE, and Return on Investment
The corporate statutory audit lifecycle: planning to filing
A structured execution workflow ensuring thorough substantive testing, statutory compliance, and timely filing before MCA and Income Tax deadlines.
Pre-Audit Corporate Readiness Checklist
Five critical checks to complete before your statutory auditors commence year-end audit fieldwork.
Audit my company books ↗- Accounting software audit trail (edit log) feature has been active all yearEnsure Tally, Zoho, or SAP has transaction-level change logging enabled without gaps under Rule 11(g).
- GSTR-3B and GSTR-1 outward supplies match P&L gross revenueReconcile all revenue accounts with GST portal filings to prevent Tax Audit Form 3CD discrepancies.
- All MSME vendors are identified with payment aging within 45 daysMaintain an updated register of micro and small suppliers to verify Section 43B(h) / 37(2)(g) compliance.
- Bank, loan, debtor, and creditor balance confirmation letters are on recordObtain formal written balance confirmation certificates as of 31 March for all significant ledger accounts.
- Physical inventory count sheets are reconciled with book stock registersDocument year-end physical inventory count procedures and investigate any valuation variances.
Chartered Accountants delivering institutional audit assurance
Partner-Led CA Oversight
CA Varundeep Gupta personally oversees your statutory audit, CARO 2020 reporting, and Tax Audit Form 3CD sign-off, ensuring institutional-grade regulatory assurance.
Deep Gurgaon & NCR Industry Depth
Extensive experience auditing manufacturing plants in IMT Manesar, tech startups and D2C brands in Udyog Vihar, and foreign MNC subsidiaries in Cyber City.
Seamless Tax & Corporate Harmony
We harmonize your statutory audit with Tax Audit Form 3CD, corporate ITR-6 returns, MCA Form AOC-4 filings, Transfer Pricing Form 3CEB, and GST annual reconciliations.
Complete corporate assurance, tax, and regulatory advisory.
Ensure institutional compliance with a partner-led statutory audit.
Schedule a 30-minute consultation with CA Varundeep Gupta to plan your company's statutory audit, CARO 2020 review, and Tax Audit Form 3CD filing.
Statutory Audit in Gurgaon: CA-Led Corporate Assurance & Regulatory Compliance
Under the Companies Act, 2013, every private limited company, public company, and one-person company registered in India is legally mandated to undergo an annual statutory audit by an independent, practicing Chartered Accountant. Unlike tax audits that apply only upon crossing specific turnover thresholds, a company statutory audit is mandatory from the first financial year of incorporation, regardless of whether the company conducted business, generated turnover, or incurred losses.
Gurgaon has emerged as India's premier corporate hub, housing corporate headquarters, tech startups in Cyber City and Golf Course Road, manufacturing plants in IMT Manesar and Khandsa, and export houses in Udyog Vihar. In this sophisticated corporate ecosystem, a statutory audit is not merely an annual regulatory formality. It provides essential governance assurance to boards of directors, venture capital investors, bank credit committees, and statutory authorities including the Ministry of Corporate Affairs (MCA) and the Income Tax Department.
GVC Audit (Gupta Varundeep & Co.) is an established Chartered Accountant firm located in Sushant Lok-1, Sector 43, Gurugram. We provide comprehensive, partner-led statutory audits under the Companies Act 2013, CARO 2020 reporting, Tax Audit Form 3CD certifications, Audit Trail Rule 11(g) reviews, Schedule III ratio disclosures, and MNC group reporting packages across Delhi NCR.
Appointment of Statutory Auditor: Statutory Rules & Form ADT-1
The appointment of statutory auditors is governed by strict provisions under Section 139 of the Companies Act, 2013:
- First Auditor Appointment (Section 139(6)): The first statutory auditor must be appointed by the Board of Directors within 30 days from the date of company incorporation. If the Board fails to appoint, the shareholders must appoint the auditor within 90 days at an Extraordinary General Meeting (EGM). The first auditor holds office until the conclusion of the first Annual General Meeting (AGM).
- Subsequent Auditor Appointment (Section 139(1)): At the first AGM, shareholders appoint the statutory auditor for a term of five consecutive years, holding office from the conclusion of that AGM until the conclusion of the sixth AGM.
- Filing Form ADT-1: The company must formally intimate the Registrar of Companies (ROC) regarding the auditor's appointment by filing Form ADT-1 within 15 days of the AGM.
- Auditor Rotation (Section 139(2)): Mandatory auditor rotation applies to listed companies and unlisted public companies with paid-up capital of ₹10 Crore or more, as well as private limited companies with paid-up capital of ₹50 Crore or more, or borrowings exceeding ₹50 Crore. Individual auditors can serve one 5-year term, and audit firms can serve two consecutive 5-year terms followed by a mandatory 5-year cooling period.
Audit Trail & Edit-Log Mandate: Rule 11(g) Verification
Under the Companies (Accounts) Rules, 2014 read with the Companies (Audit and Auditors) Rules, 2014, all companies operating in India must utilize accounting software that possesses an automated audit trail (edit log) feature:
| Compliance Parameter | Statutory Mandate under Rule 3(1) & Rule 11(g) | Auditor Reporting Responsibility |
|---|---|---|
| Audit Trail Functionality | Accounting software (Tally Prime, Zoho, SAP, Oracle) must record an audit trail of each and every transaction, logging the date, time, user ID, and exact changes made. | Auditor must verify whether the audit trail operated continuously throughout the entire financial year for all transactions recorded in the software. |
| Tamper-Proof Feature | The edit-log feature cannot be disabled, bypassed, or manipulated by admin users or accounting staff at any point during the financial year. | Auditor must test software system logs to confirm that the audit trail feature was not disabled or turned off during the year. |
| Retention of Logs | Audit trail logs must be preserved securely for a minimum statutory period of eight financial years matching book retention rules. | Auditor must verify that historical audit trail logs have been preserved and not purged or deleted during database migrations. |
Tax Audit under Section 44AB: Form 3CA/3CB and Form 3CD
In addition to the company statutory audit, enterprises crossing statutory turnover thresholds must undergo a Tax Audit under Section 44AB of the Income-tax Act, certified in Form 3CA (for companies already subject to audit under company law) and Form 3CD (the 44-clause statement of tax particulars):
- Statutory Thresholds: Mandatory for businesses with annual gross turnover exceeding ₹1 Crore (extended to ₹10 Crore if cash receipts and cash payments do not exceed 5% of total transactions). For professionals, the threshold is ₹50 Lakh (or ₹75 Lakh under Section 44ADA if cash receipts are under 5%).
- Clause 44 (GST Expenditure Breakup): Mandatory reporting on total expenditure incurred during the year, bifurcated into payments made to GST-registered entities (exempt, composite, registered) versus payments made to unregistered entities.
- Clause 34 (TDS Compliance): Detailed audit of tax deducted at source across all expenditure heads, verifying timely deposit into the government treasury and matching quarterly Form 26Q/24Q returns.
- Clause 22 (MSMED Act Compliance): Mandatory reporting on interest paid or payable to micro and small enterprises under Section 16 of the MSMED Act, 2006, identifying disallowances under Section 43B(h) / Section 37(2)(g).
Schedule III Disclosures and Mandatory Financial Ratios
Under revised Schedule III (Division I for Accounting Standards and Division II for Ind AS), company balance sheets must include detailed analytical notes and 11 key financial ratios with mandatory variance explanations:
| Mandatory Financial Ratio | Formula Metric | Disclosure Benchmark |
|---|---|---|
| Current Ratio | Total Current Assets ÷ Total Current Liabilities | Disclosed with explanation if variance exceeds 25% compared to preceding year. |
| Debt-Equity Ratio | Total Debt (Secured + Unsecured) ÷ Total Shareholder Equity | Evaluates financial leverage and capital gearing. |
| Debt Service Coverage Ratio (DSCR) | (Net Profit + Depr + Interest) ÷ (Debt Service + Interest) | Measures cash capacity to service term debt. |
| Return on Equity (ROE) | Net Profit after Tax ÷ Average Shareholder Equity | Measures profitability generated on equity capital. |
| Inventory Turnover Ratio | Cost of Goods Sold ÷ Average Inventory | Measures velocity of inventory conversion. |
| Trade Receivables Turnover | Net Credit Sales ÷ Average Trade Debtors | Measures efficiency in collecting trade receivables. |
| Trade Payables Turnover | Net Credit Purchases ÷ Average Trade Creditors | Measures velocity of settling supplier payables. |
| Net Capital Turnover Ratio | Revenue from Operations ÷ Working Capital | Measures sales generated per rupee of working capital. |
| Net Profit Ratio | Net Profit after Tax ÷ Revenue from Operations | Evaluates bottom-line operational margin. |
| Return on Capital Employed (ROCE) | EBIT ÷ Capital Employed (Net Worth + Long-term Debt) | Measures total capital efficiency across equity and debt. |
| Return on Investment (ROI) | Income from Investments ÷ Weighted Investment Base | Evaluates returns on mutual funds, bonds, and securities. |
Documents Required for Company Statutory Audit
1. Corporate Governance & Statutory Records
- Certificate of Incorporation, Memorandum, and Articles of Association (MoA/AoA)
- Statutory registers: Register of Members (MGT-1), Directors (MBP-4), and Charges
- Board meeting and general meeting notices, attendance sheets, and signed minute books
- Filed ROC forms for the year: Form ADT-1, AOC-4, MGT-7, DIR-3 KYC, and CHG-1
2. Books of Accounts & Financial Statements
- Trial Balance, General Ledger, Cash Book, Bank Book, and Journal Registers
- Bank statements across all active accounts with monthly Bank Reconciliation Statements (BRS)
- Fixed Asset Register (FAR) detailing additions, disposals, and depreciation calculations
- Year-end physical inventory verification sheets, valuation sheets, and WIP stock calculations
3. Taxation & External Confirmations
- GSTR-1, GSTR-3B, GSTR-9 annual returns, and GSTR-2B input tax credit reconciliations
- Quarterly TDS returns (Form 24Q, 26Q, 27Q) with TDS deduction and challan registers
- External written balance confirmations from banks, top debtors, top creditors, and lenders
- Advance tax calculation sheets, challans, and corporate ITR computation files
How GVC Audit Delivers Your Statutory Audit
1. Pre-Audit Planning & Software Audit Trail Review
We test your accounting software audit trail under Rule 11(g), review internal financial controls, and reconcile ledger balances ahead of year-end close.
2. Substantive Verification & Physical Inventory Audit
Our team executes detailed ledger vouching, reviews bank balance confirmations, observes physical inventory counts, and audits fixed asset registers.
3. Schedule III & CARO 2020 Compliance
We prepare financial statements matching Schedule III formatting, calculate the 11 mandatory financial ratios with variance analysis, and complete CARO 2020 reporting.
4. Tax Audit Form 3CD & Filing Support
We certify Tax Audit Form 3CA/3CD under Section 44AB, verify Clause 44 GST expenditure breakups, and assist your secretarial team in filing Form AOC-4 on MCA V3.
Frequently Asked Questions: Statutory Audit in Gurgaon
Is a statutory audit mandatory for a private limited company with zero turnover or losses?
Yes. Under Section 139 of the Companies Act, 2013, every private limited company, public company, and one-person company must undergo an annual statutory audit by a qualified Chartered Accountant from the first financial year of incorporation, regardless of whether the company had business operations, turnover, or profits.
What is the deadline for completing the statutory audit and filing Form AOC-4?
The statutory audit must be completed and approved by the Board of Directors before being adopted by shareholders at the Annual General Meeting (AGM), which must be held by 30 September following the close of the financial year. The audited financial statements must then be filed with the Registrar of Companies in Form AOC-4 within 30 days of the AGM (typically by 29 October).
What is the Audit Trail (edit log) mandate under Rule 11(g)?
Under Rule 3(1) of the Companies (Accounts) Rules, companies must use accounting software that maintains an automated, tamper-proof audit trail (edit log) recording each transaction and edit. Under Rule 11(g), statutory auditors are legally required to test and report whether the edit log operated continuously throughout the year without being disabled.
Which companies are exempt from CARO 2020?
CARO 2020 does not apply to One Person Companies (OPCs) and Small Companies (private companies with paid-up capital up to ₹4 Crore and annual turnover up to ₹40 Crore). It also exempts banking companies, insurance companies, Section 8 charitable companies, and specific small private companies meeting defined borrowing and turnover criteria.
What is the threshold for a Tax Audit under Section 44AB?
A Tax Audit under Section 44AB is mandatory for businesses with gross turnover exceeding ₹1 Crore (or ₹10 Crore if cash receipts and cash payments do not exceed 5% of total transactions). For professionals, the threshold is ₹50 Lakh (or ₹75 Lakh under Section 44ADA if cash receipts are under 5%). Tax audit reports must be filed by 30 September.
When must a company file Form ADT-1 for auditor appointment?
Form ADT-1 must be filed with the Registrar of Companies within 15 days of the date of the Annual General Meeting (AGM) where the statutory auditor was appointed or re-appointed by shareholders for a 5-year term under Section 139(1).
What are the 11 mandatory financial ratios required under Schedule III?
Companies must disclose 11 analytical ratios in their financial notes: Current Ratio, Debt-Equity Ratio, Debt Service Coverage Ratio (DSCR), Return on Equity (ROE), Inventory Turnover, Trade Receivables Turnover, Trade Payables Turnover, Net Capital Turnover, Net Profit Ratio, Return on Capital Employed (ROCE), and Return on Investment (ROI), with mandatory variance explanations if ratios change by more than 25%.
What are the consequences of failing to get a statutory audit done on time?
Failure to complete the statutory audit prevents holding a valid AGM and blocks filing Form AOC-4. Late filing of AOC-4 attracts an additional fee of ₹100 per day with no upper cap, monetary penalties on the company and directors under Section 450, and continuous default for three years triggers director disqualification under Section 164(2).
Is a statutory audit mandatory for Limited Liability Partnerships (LLPs)?
Under Section 34(4) of the LLP Act, 2008, an LLP is required to get its accounts audited by a Chartered Accountant if its annual turnover exceeds ₹40 Lakh or its total capital contribution exceeds ₹25 Lakh in any financial year.
What is Clause 44 of Tax Audit Form 3CD?
Clause 44 requires the tax auditor to report a comprehensive breakup of the total expenditure incurred during the financial year, segregating expenses into payments made to GST-registered entities (exempt, composite, standard registered) versus expenditure incurred with entities not registered under GST.
How long does GVC Audit take to complete a statutory audit in Gurgaon?
With reconciled ledgers, bank statements, inventory records, and external balance confirmations on hand, our team completes statutory audit fieldwork, CARO 2020 reporting, and Form 3CD tax audit sign-off within 7 to 14 working days.
Do you provide statutory audit services for companies outside Gurgaon?
Yes. GVC Audit is based in Sushant Lok-1, Sector 43, Gurugram, and we conduct statutory audits, tax audits, and CARO compliance for companies, MNC subsidiaries, and LLPs across Manesar, Faridabad, Delhi NCR, and nationwide through secure digital and on-site audit processes.
Chartered Accountants & Statutory Auditors in Gurgaon
Visit our Sushant Lok office for an in-person financial review and statutory audit planning consultation.
Gupta Varundeep & Co.
ICAI Certified Chartered Accountants
- AddressH-312, Sushant Shopping Arcade, near Huda Metro Station, Sushant Lok Phase I, Sector 43, Gurugram, Haryana 122009
- Phone+91 97173 55517
- Emailvarun@gvcaudit.com
- Office HoursMonday to Saturday, 10:00 AM to 7:00 PM