{"id":2104,"date":"2019-11-01T11:41:07","date_gmt":"2019-11-01T11:41:07","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=2104"},"modified":"2020-11-04T08:58:05","modified_gmt":"2020-11-04T08:58:05","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-"},"content":{"rendered":"\n<p>\u0915\u094d\u092f\u093e \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u0948 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u0915\u093f\u0938\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092c\u0928\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948? \u0905\u0917\u0930 \u0906\u092a \u0928\u0939\u0940\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948 \u0924\u094b \u0906\u092a \u0938\u0939\u0940 \u091c\u0917\u0939 \u092a\u0930 \u0906\u092f\u0947 \u0939\u0948\u0964 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0928\u090f \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u0932\u093e\u0928\u0947 \u0915\u093e \u091c\u093f\u092e\u094d\u092e\u093e \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094b \u0938\u094c\u0902\u092a\u093e \u0939\u0948\u0964 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947 \u0914\u0930 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0905\u0925\u0935\u093e \u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u0938\u093e\u0925 \u0939\u0940 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u0924\u093e\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 <\/p>\n\n\n\n<p>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e\u0928\u0947 \u0906\u092a\u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0905\u0928\u0941\u0938\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0938\u0947 \u091c\u0941\u0921\u0940 \u0938\u092d\u0940 \u0905\u0939\u092e\u094d \u092c\u093e\u0924\u094b \u0915\u0940 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0940 \u0939\u0948\u0964 \u0905\u0924\u0903 \u092f\u0939 \u0932\u0947\u0916 \u0915\u0941\u091b \u0905\u0927\u093f\u0915 \u092c\u0921\u093c\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0907\u0938\u0947 \u092a\u0922\u093c\u0928\u0947 \u092e\u0947\u0902 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u0928\u0947 \u0907\u0938\u0947 \u0935\u093f\u0937\u092f \u0938\u0942\u091a\u0940 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091b\u094b\u091f\u0947 \u0939\u093f\u0938\u094d\u0938\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" width=\"435\" height=\"271\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/GST-Counciljpg-1.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-2156\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/GST-Counciljpg-1.jpg 435w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/GST-Counciljpg-1-300x187.jpg 300w\" sizes=\"(max-width: 435px) 100vw, 435px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure><\/div>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0948\u0938\u0947 \u0939\u094b\u0924\u0940 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 (\u092a\u0930\u093f\u0937\u0926) \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u0947\u0902?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u092c \u092c\u0928\u093e\u0908 \u0917\u0908 \u0925\u0940?<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f?<\/a><\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0923\u092f?<\/a><\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902?<\/a>\n<ul>\n<li><a href=\"#8.1\">8.1. 23 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.2\">8.2. 25 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.3\">8.3. 26 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.4\">8.4. 27 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.5\">8.5. 28 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.6\">8.6. 29 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.7\">8.7. 30 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.8\">8.8. 31 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.9\">8.9. 32 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.10\">8.10. 33 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.11\">8.11. 34 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.12\">8.12. 35 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.13\">8.13. 36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.14\">8.14. 37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.15\">8.15. 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/a><\/li>\n<li><a href=\"#8.16\">8.16. 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915<\/a><\/li>\n<li><a href=\"#8.17\">8.17. 40 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915<\/a><\/li>\n<li><a href=\"#8.18\">8.18. 41 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915<\/a><\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u090f\u0915 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0902\u0938\u094d\u0925\u093e \u0939\u0948 \u091c\u094b \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u093e\u0930\u094d\u092f\u094b \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0938\u092d\u0940 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0924\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u0947\u0937 \u0926\u0930\u094b\u0902 \u0914\u0930 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u094b \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0941\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\">\u0915\u0930 \u0915\u0940 \u0926\u0930<\/a>, \u0915\u0930 \u091b\u0942\u091f, \u0930\u0942\u092a\u094b\u0902 \u0915\u0947 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0905\u0925\u0935\u093e \u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0914\u0930 \u0915\u0930 \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u0924\u092f \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930\u0940 \u092a\u0942\u0930\u0947 \u092d\u093e\u0930\u0924 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u092e\u093e\u0928 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u0948\u0964      <\/p>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0948\u0938\u0947 \u0939\u094b\u0924\u0940 \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0915\u093e\u0928\u0942\u0928<\/a> \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0926\u094d\u0935\u093e\u0930\u093e \u0936\u093e\u0938\u093f\u0924 \u0939\u0948\u0964 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092d\u093e\u0930\u0924\u0940\u092f \u0938\u0902\u0935\u093f\u0927\u093e\u0928 \u0915\u0947 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279 (1) \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A \u0915\u0947 \u0936\u0941\u0930\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u0905\u0902\u0924\u0930\u093e\u0932 \u092e\u0947\u0902 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u092a\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u093e \u0917\u0920\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964 \u0907\u0938 \u0932\u0947\u0916 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u092e\u0902\u091a \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0926\u0938\u094d\u092f \u0939\u094b\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940, \u091c\u0948\u0938\u0947 \u0915\u0940 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u0938\u0926\u0938\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0930\u0940 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u0935\u093f\u0924\u094d\u0924 \u092f\u093e \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0930\u0940 \u092e\u0902\u0924\u094d\u0930\u0940 \u092f\u093e \u0938\u0926\u0938\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093e\u092e\u093f\u0924 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u0940\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u0947\u0902?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A (4) \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u0930\u093f\u0937\u0926 \u0938\u0902\u0918 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u092a\u0930 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0917\u0940\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940, \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0935\u0938\u094d\u0924\u0941 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0938\u0947 \u091b\u0942\u091f \u0926\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0910\u0938\u0940 \u0938\u0902\u0938\u094d\u0925\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0905\u0925\u0935\u093e \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u094b \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 :-<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ae%e0%a4%be%e0%a4%b2-%e0%a4%95%e0%a5%80-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" target=\"_blank\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a>\u0964 <\/li><li> <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/#17\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0926\u0939\u0932\u0940\u091c \u0915\u0940 \u0938\u0940\u092e\u093e (opens in a new tab)\">\u0926\u0939\u0932\u0940\u091c \u0915\u0940 \u0938\u0940\u092e\u093e<\/a>\u0964 <\/li><li> \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/a>\u0964 <\/li><li> \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0906\u092a\u0926\u093e \u092f\u093e \u0906\u092a\u0926\u093e \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u0902\u0938\u093e\u0927\u0928 \u091c\u0941\u091f\u093e\u0928\u0947 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937 \u0926\u0930\u0947\u0902\u0964 <\/li><li> \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u0947\u0937 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u0947\u0902\u0964 <\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902?<\/h2>\n\n\n\n<p>\u0915\u094d\u092f\u093e \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948? \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902 \u092d\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u091c\u094b \u0907\u0938\u0947 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0924\u094d\u092f\u0902\u0924 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u0928\u093e \u0926\u0947\u0924\u0940 \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u0913\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u093e \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0939\u0948\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902 \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u091a\u093f\u0935 \u0915\u094b \u092a\u0926 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u093f\u092f\u0941\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (\u0938\u0940\u092c\u0940\u0908\u0938\u0940) \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u092d\u0940 \u0915\u093e\u0930\u094d\u092f\u0935\u093e\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u093e\u092f\u0940 \u0906\u092e\u0902\u0924\u094d\u0930\u093f\u0924 (\u0917\u0948\u0930-\u092e\u0924\u0926\u093e\u0928) \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u0926 \u092c\u0928\u093e\u090f\u0902\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u092e\u0947\u0902 \u0906\u092f\u0941\u0915\u094d\u0924 \u0915\u0947 \u091a\u093e\u0930 \u092a\u0926 \u0938\u0943\u091c\u093f\u0924 \u0915\u0930\u0947\u0902 (\u092f\u0939 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0938\u094d\u0924\u0930 \u092a\u0930 \u0939\u0948)<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u092e\u0947\u0902 \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u092f\u0941\u0915\u094d\u0924\u093f \u092a\u0930 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0926\u094b\u0928\u094b\u0902 \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 :-<\/strong> \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u093e \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u0915\u094b \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094b\u0928\u094b\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u092f\u0941\u0915\u094d\u0924\u093f \u092a\u0930 \u0932\u093f\u090f \u0917\u090f \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0947 \u0932\u093f\u090f \u092a\u0939\u0932\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902, \u092e\u0902\u0924\u094d\u0930\u093f\u092e\u0902\u0921\u0932 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u0915\u0947 \u0906\u0935\u0930\u094d\u0924\u0940 \u0914\u0930 \u0917\u0948\u0930-\u0906\u0935\u0930\u094d\u0924\u0940 \u0935\u094d\u092f\u092f \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0927\u0928\u0930\u093e\u0936\u093f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940\u0964 \u091c\u093f\u0938\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u0915\u0947 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0902\u092a\u0942\u0930\u094d\u0923 \u0932\u093e\u0917\u0924 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u0939\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u092c \u092c\u0928\u093e\u0908 \u0917\u0908 \u0925\u0940?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0917\u0920\u0928 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0936\u0941\u0930\u0942 \u0915\u0940 \u0917\u0908 \u0925\u0940 \u091c\u092c \u0938\u0902\u0935\u093f\u0927\u093e\u0928 122 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0935\u093f\u0927\u0947\u092f\u0915, 8 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u094b \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u092a\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0928\u0941\u092e\u094b\u0926\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0938\u0902\u0935\u093f\u0927\u093e\u0928 \u0915\u0947 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A (1) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A \u0915\u0947 \u0936\u0941\u0930\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u092a\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u093e \u0917\u0920\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0925\u093e\u0964 \u0932\u0947\u0915\u093f\u0928 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, 12 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935 \u0938\u0947 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e 10 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u094b \u091c\u093e\u0930\u0940 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u093f\u0927\u0947\u092f\u0915 \u0915\u0940 \u0938\u0939\u092e\u0924\u093f \u0915\u0947 \u092c\u093e\u0926, 12 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u094b \u0939\u0941\u0908 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u0902\u0924\u094d\u0930\u093f\u092e\u0902\u0921\u0932 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0914\u0930 \u0907\u0938\u0915\u0947 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u094b \u092e\u0902\u091c\u0942\u0930\u0940 \u0926\u0940\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u092d\u0940 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 22 \u0914\u0930 23 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092a\u0939\u0932\u0940 \u092c\u0948\u0920\u0915 \u092c\u0941\u0932\u093e\u0928\u0947 \u0915\u093e \u092b\u0948\u0938\u0932\u093e \u0915\u093f\u092f\u093e\u0964 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u0908 \u092a\u094d\u0930\u0947\u0938 \u0935\u093f\u091c\u094d\u091e\u092a\u094d\u0924\u093f \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0907\u0938 \u092b\u093e\u0907\u0932 \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u092f\u0940 \u0932\u093f\u0902\u0915 \u0938\u0947 \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/10\/GST-Council-Creation-Press-Release.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 &#8211; \u092a\u094d\u0930\u0947\u0938 \u0935\u093f\u091c\u094d\u091e\u092a\u094d\u0924\u093f <\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/10\/GST-Council-Creation-Press-Release.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902\u0964<\/a><\/div>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902 \u0915\u093f\u0924\u0928\u0947 \u0938\u0926\u0938\u094d\u092f \u0939\u094b\u0924\u0947 \u0939\u0948?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0926\u0938\u094d\u092f \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ol><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 (\u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902)\u0964<\/li><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u092f\u093e \u0935\u093f\u0924\u094d\u0924 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0930\u0940\u0964<\/li><li>\u0935\u093f\u0924\u094d\u0924 \u092f\u093e \u0915\u0930\u093e\u0927\u093e\u0928 \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u0940 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0930\u0940 \u092e\u0902\u0924\u094d\u0930\u0940, \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902 \u0928\u093e\u092e\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ol>\n\n\n\n<p>12 \u0938\u093f\u0924\u0902\u092c\u0930 2016 \u0915\u094b \u0939\u0941\u0908 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u0902\u0924\u094d\u0930\u093f\u092e\u0902\u0921\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092d\u0940 \u0928\u093f\u092f\u0941\u0915\u094d\u0924\u093f \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u092d\u093e\u0917 \u0932\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u0926\u0938\u094d\u092f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u092a\u0926\u0947\u0928 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u091a\u093f\u0935 (\u0930\u093e\u091c\u0938\u094d\u0935)\u0964<\/li><li>\u0905\u0927\u094d\u092f\u0915\u094d\u0937, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBEC), \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u092d\u0940 \u0915\u093e\u0930\u094d\u092f\u0935\u093e\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u094d\u0925\u093e\u092f\u0940 \u0906\u092e\u0902\u0924\u094d\u0930\u093f\u0924 (\u0917\u0948\u0930-\u092e\u0924\u0926\u093e\u0928) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u092e\u0947\u0902 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u091a\u093f\u0935 \u0915\u093e \u090f\u0915 \u092a\u0926 (\u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0938\u094d\u0924\u0930 \u092a\u0930)\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u091a\u093f\u0935\u093e\u0932\u092f \u092e\u0947\u0902 \u0906\u092f\u0941\u0915\u094d\u0924 \u0915\u0947 \u091a\u093e\u0930 \u092a\u0926 (\u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u092e\u0947\u0902 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0938\u091a\u093f\u0935 \u0915\u0947 \u0938\u094d\u0924\u0930 \u092a\u0930)<\/li><\/ul>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0923\u092f?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092c\u0939\u0941\u0924 \u0938\u0940 \u0915\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u091c\u093f\u0928\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0940 \u0939\u0940 \u0915\u0941\u091b \u0915\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u092c\u0924\u093e\u0908 \u0917\u092f\u0940 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930, <a href=\"http:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0909\u092a\u0915\u0930-\u0938\u0947\u0938-\u0915\u094d\u092f\u093e-\u0939\u0948\/\">\u0909\u092a\u0915\u0930 <\/a>\u0914\u0930 \u0905\u0927\u093f\u092d\u093e\u0930\u0964 <\/li><li>\u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u090f\u0902 \u091c\u094b \u0915\u0926\u093e\u091a\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0927\u0940\u0928 \u092f\u093e \u091b\u0942\u091f \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0902\u0917\u0940\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%95%e0%a5%81%e0%a4%b2-%e0%a4%95%e0%a4%be%e0%a4%b0%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u0915\u093e \u0905\u0927\u093f\u0915\u0924\u092e \u092e\u0942\u0932\u094d\u092f\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u0947\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u0947\u0902<\/a>\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928, \u0932\u0947\u0935\u0940 \u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924, <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.3\" target=\"_blank\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 (opens in a new tab)\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928<\/a> \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924\u0964 <\/li><li>\u0906\u0920 \u092a\u0942\u0930\u094d\u0935\u094b\u0924\u094d\u0924\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902, \u0939\u093f\u092e\u093e\u091a\u0932 \u092a\u094d\u0930\u0926\u0947\u0936, \u091c\u092e\u094d\u092e\u0942 \u0914\u0930 \u0915\u0936\u094d\u092e\u0940\u0930 \u0914\u0930 \u0909\u0924\u094d\u0924\u0930\u093e\u0916\u0902\u0921 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0935\u093f\u0936\u0947\u0937 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 (<a rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u091b\u0947\u0924\u094d\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b8%e0%a5%87%e0%a4%9c\/\" target=\"_blank\">\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u091b\u0947\u0924\u094d\u0930<\/a>) \u0914\u0930 \u0905\u0928\u094d\u092f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u093e\u092e\u0932\u0947\u0964<\/li><li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0914\u0930 \u0935\u093f\u0928\u093f\u092f\u092e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0928\u094d\u092f \u092e\u093e\u092e\u0932\u0947\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u092e\u092f \u0924\u0915, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0915\u0941\u0932 37 \u092c\u0948\u0920\u0915 \u0939\u094b \u091a\u0941\u0915\u0940 \u0939\u0948\u0964 \u0909\u0928\u092e\u0947 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u093e\u0932 \u092e\u0947\u0902 \u0905\u092d\u0940 \u0924\u0915 14 \u092c\u0948\u0920\u0915 \u0915\u094b \u0905\u0902\u091c\u093e\u092e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0939\u0930\u0947\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0941\u0932 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e 33 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u091c\u093f\u0928\u092e\u0947 \u0938\u0947 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u0940, \u0935\u093f\u0924\u094d\u0924 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0930\u0940 \u0906\u0926\u093f \u091c\u0948\u0938\u0947 33 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u0915\u093e\u0932 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u092d\u0940 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-  <\/p>\n\n\n\n<h3 id=\"8.1\">1. 23 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 <strong>10 \u0928\u0935\u0902\u092c\u0930 2017<\/strong> \u0915\u094b \u0905\u092a\u0928\u0940 23 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940\u0964 \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0947\u0938 \u0935\u093f\u091c\u094d\u091e\u092a\u094d\u0924\u093f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0905\u092a\u0921\u0947\u091f \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u091a\u0932\u093f\u090f \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u092a\u0930 \u0928\u091c\u0930 \u0921\u093e\u0932\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h4>a) \u0915\u092e\u094d\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935<\/h4>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%82%e0%a4%aa%e0%a5%8b%e0%a4%9c%e0%a4%bf%e0%a4%b6%e0%a4%a8-%e0%a4%b8%e0%a5%8d%e0%a4%95%e0%a5%80%e0%a4%ae\/\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u092e\u0947\u0902 23 \u0935\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u0926\u0932\u093e\u0935 \u0915\u093f\u092f\u0947 \u0925\u0947\u0964 \u0909\u0928 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-  <\/p>\n\n\n\n<ul><li>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0940 \u0938\u0940\u092e\u093e \u092c\u0922\u093c\u093e\u0915\u0930 1.5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 (\u092c\u093e\u0926 \u092e\u0947\u0902 2 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948) <\/li><li>\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 1% <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a>\u0964 <\/li><li>\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u0930 1% \u0915\u0940 \u0915\u0930 \u091b\u0942\u091f (\u0930\u093f\u092f\u093e\u092f\u0924\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930) <\/li><li>\u0909\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u0917\u092f\u093e, \u091c\u094b \u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0915\u0930 5 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964 <\/li><li>\u0915\u092e\u094d\u092a\u094b\u091c\u0940\u0936\u0928 \u0930\u093f\u091f\u0930\u094d\u0928, <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-4-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -4<\/a> \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u0938\u093f\u0924\u0902\u092c\u0930 24 \u0926\u093f\u0938\u0902\u092c\u0930 2017 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938<\/a> \u0932\u093e\u092d \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0928\u0939\u0940\u0902\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"8.2\">2. 25 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>25 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 <strong>18 \u091c\u0928\u0935\u0930\u0940 2018<\/strong> \u0915\u094b \u0935\u093f\u091c\u094d\u091e\u093e\u0928 \u092d\u0935\u0928, \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964 \u090f\u0915 \u092c\u093e\u0930 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u091c\u093e\u0930\u0940 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0926\u0930 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928, \u091b\u0942\u091f \u0914\u0930 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 25 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u090f \u0917\u090f\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/#5\" target=\"_blank\" rel=\"noreferrer noopener\">\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915<\/a> \u092e\u0947\u0902 \u0915\u092e\u0940\u0964 <ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_1_New.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/GSTR_5.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5<\/a>, <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_5A_New.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5A<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_6_New.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 6<\/a> \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b2%e0%a5%87%e0%a4%9f-%e0%a4%ab%e0%a5%80%e0%a4%b8\/\" target=\"_blank\">\u0932\u0947\u091f \u092b\u0940\u0938<\/a> 50 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 (opens in a new tab)\" href=\"http:\/\/gstblog.i-tax.in\/Forms\/Return\/GSTR-1.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1<\/a>, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5A \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%a8%e0%a4%bf%e0%a4%b2-%e0%a4%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8\/\" target=\"_blank\">\u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 20 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u0915\u093e\u0964 <\/li><\/ul><\/li><li>\u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 1 \u0935\u0930\u094d\u0937 \u0915\u0940 \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0938\u0947 \u092a\u0939\u0932\u0947 \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%82%e0%a4%9c%e0%a5%80%e0%a4%95%e0%a4%b0%e0%a4%a3-%e0%a4%b0%e0%a4%a6%e0%a5%8d%e0%a4%a6-%e0%a4%95%e0%a4%b0%e0%a4%a8%e0%a4%be\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/a><\/li><li>31 \u092e\u093e\u0930\u094d\u091a 2018 \u0924\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0907\u0917\u094d\u0930\u0947\u091f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%ae%e0%a4%be%e0%a4%87%e0%a4%97%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%b6%e0%a4%a8\/\" target=\"_blank\">\u092e\u093e\u0907\u0917\u094d\u0930\u0947\u091f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092b\u0949\u0930\u094d\u092e <a rel=\"noreferrer noopener\" aria-label=\"REG - 29 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/FORM_REG-29.pdf\" target=\"_blank\">REG &#8211; 29<\/a> \u092e\u0947\u0902 \u0930\u0926\u094d\u0926 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0908-\u0935\u0947 \u092c\u093f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%88-%e0%a4%b5%e0%a5%87-%e0%a4%ac%e0%a4%bf%e0%a4%b2-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0908-\u0935\u0947 \u092c\u093f\u0932<\/a> \u0915\u0947 \u0938\u092b\u0932 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u092a\u0930, \u0908-\u0935\u0947 \u092c\u093f\u0932 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u094b <a href=\"https:\/\/ewaybillgst.gov.in\/\">ewaybillgst.gov.in<\/a> \u092a\u0930 \u0932\u0947 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"8.3\">3. 26 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>26 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092e\u0940\u091f\u093f\u0902\u0917 \u0936\u0928\u093f\u0935\u093e\u0930, <strong>10 \u092e\u093e\u0930\u094d\u091a 2018<\/strong> \u0915\u094b \u0935\u093f\u091c\u094d\u091e\u093e\u0928 \u092d\u0935\u0928, \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u0907\u0938 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u090f\u0901 \u0905\u0927\u093f\u0915 \u0925\u0940\u0902, \u0932\u0947\u0915\u093f\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> (ITC) \u0914\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0930\u0932\u0940\u0915\u0930\u0923 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092c\u0921\u093c\u0940 \u0918\u094b\u0937\u0923\u093e \u0928\u0939\u0940\u0902 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964 \u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 26 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915<strong> <\/strong>\u092e\u0947\u0902 \u091c\u093f\u0928 \u092a\u094d\u0930\u092e\u0941\u0916 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0938\u0947 \u092c\u0926\u0932\u093e\u0935 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0915\u0940 \u091c\u093e \u0930\u0939\u0940 \u0925\u0940, \u0935\u0947 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917<\/a> \u0915\u093e \u0938\u0930\u0932\u0940\u0915\u0930\u0923 \u0914\u0930 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u093e\u0935\u0947 \u0915\u0940 \u092f\u094b\u091c\u0928\u093e\u0964 <ul><li>\u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0926\u093e\u0924\u093e:- \u091c\u094b \u0932\u094b\u0917 GSTR-1, <a rel=\"noreferrer noopener\" aria-label=\"GSTR-2 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_2_New.pdf\" target=\"_blank\">GSTR-2<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-3 (opens in a new tab)\" href=\"https:\/\/taxguru.in\/wp-content\/uploads\/2016\/09\/GSTR-3-Monthly-return.pdf\" target=\"_blank\">GSTR-3<\/a> \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948\u0902\u0964 <\/li><li>\u0905\u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947\u0935\u0932 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -4 (opens in a new tab)\" href=\"http:\/\/gstblog.i-tax.in\/Forms\/Return\/GSTR-4.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -4<\/a>, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u090f \u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-6 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 <\/li><li>31 \u092e\u093e\u0930\u094d\u091a \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-3B (opens in a new tab)\" href=\"http:\/\/comtaxappl.uk.gov.in\/gstweb\/PDF\/returns\/GSTR-3B.pdf\" target=\"_blank\">GSTR-3B<\/a> \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0941\u091b \u0914\u0930 \u092e\u0939\u0940\u0928\u094b\u0902 \u0924\u0915 \u091c\u093e\u0930\u0940 \u0930\u0939\u0928\u0947 \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948\u0964<\/li><\/ul><\/li><li>\u0908-\u0935\u0947 \u092c\u093f\u0932 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u0914\u0930 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928\u0964 <ul><li>1 \u0905\u092a\u094d\u0930\u0948\u0932 \u0915\u094b \u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948\u0964 <\/li><li>\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f\u094d\u0938 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e &#8211; 4 \u0938\u0947 5 \u0930\u093e\u091c\u094d\u092f \u092a\u0939\u0932\u0947 \u092a\u093e\u092f\u0932\u091f \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 <\/li><\/ul><\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%82%e0%a4%aa%e0%a5%8b%e0%a4%9c%e0%a4%bf%e0%a4%b6%e0%a4%a8-%e0%a4%b8%e0%a5%8d%e0%a4%95%e0%a5%80%e0%a4%ae\/\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902<\/a><a rel=\"noreferrer noopener\" aria-label=\"  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%82%e0%a4%aa%e0%a5%8b%e0%a4%9c%e0%a4%bf%e0%a4%b6%e0%a4%a8-%e0%a4%b8%e0%a5%8d%e0%a4%95%e0%a5%80%e0%a4%ae\/\" target=\"_blank\"> <\/a><a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%82%e0%a4%aa%e0%a5%8b%e0%a4%9c%e0%a4%bf%e0%a4%b6%e0%a4%a8-%e0%a4%b8%e0%a5%8d%e0%a4%95%e0%a5%80%e0%a4%ae\/\">\u092c\u0926\u0932\u093e\u0935<\/a>\u0964 <ul><li>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0940 \u0938\u0940\u092e\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0915\u0930 \u090f\u0915 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u0940\u092e\u093e \u0938\u0947 3-5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964 <\/li><li>\u0906\u0930\u0938\u0940\u090f\u092e \u0927\u093e\u0930\u093e 9 (4) \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0915\u0947 \u0932\u093f\u090f \u092d\u0940 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul><\/li><li>\u0926\u0930 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0964 <ul><li>\u0915\u0943\u0937\u093f \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0914\u0930 \u0915\u093f\u0938\u093e\u0928\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092f\u0941\u0915\u094d\u0924\u093f\u0915\u0930\u0923\u0964 <\/li><li>\u0938\u094d\u0935\u091a\u094d\u091b \u090a\u0930\u094d\u091c\u093e \u092e\u0947\u0902 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u092c\u0926\u0932\u093e\u0935 \u0938\u0947 \u0908-\u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u0915\u094b\u091f\u093f-\u091b\u093e\u0902\u091f \u0915\u0940 \u0926\u0930 \u092c\u0922\u093c \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.4\">4. 27 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 27 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938\u093f\u0902\u0917 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 <strong>04 \u092e\u0908 2018<\/strong> \u0915\u094b \u0939\u0941\u0908 \u0925\u0940\u0964 \u0907\u0938 \u092e\u0940\u091f\u093f\u0902\u0917 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u0947 \u092c\u0926\u0932\u093e\u0935 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0930\u0932\u0940\u0915\u0930\u0923\u0964<ul><li><a rel=\"noreferrer noopener\" aria-label=\"GSTR 1 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">GSTR 1<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GTR 3B (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">GTR 3B<\/a> \u092b\u0949\u0930\u094d\u092e \u0905\u0917\u0932\u0947 6 \u092e\u0939\u0940\u0928\u094b\u0902 \u0924\u0915 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0902\u0917\u0947\u0964<\/li><li>\u0928\u092f\u093e \u0938\u093f\u0902\u0917\u0932-\u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0932\u093e\u0928 6 \u092e\u0939\u0940\u0928\u0947 \u092c\u093e\u0926 \u0932\u093e\u0907\u0935 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, 36 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u092c\u091c\u093e\u092f, \u090f\u0915 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u0915\u0947\u0935\u0932 12 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u0907\u0938 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0905\u0935\u0927\u093f \u0915\u0947 \u092c\u093e\u0926 \u0915\u094b\u0908 \u0905\u0928\u0902\u0924\u093f\u092e \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%BF%E0%A4%B2-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8\/\" target=\"_blank\">\u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0914\u0930 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0924\u093f\u092e\u093e\u0939\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 <\/li><\/ul><\/li><li>\u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0915\u092e\u0940\u0964 <ul><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9A%E0%A5%80%E0%A4%A8%E0%A5%80-%E0%A4%94%E0%A4%B0-%E0%A4%9A%E0%A4%BE%E0%A4%AF-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u091a\u0940\u0928\u0940 \u0909\u092a\u0915\u0930<\/a> \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u094b \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0938\u0930\u0915\u093e\u0930 \u0915\u093e \u092e\u093e\u0928\u0928\u093e \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u093e\u0928\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d \u0915\u0947 \u0932\u093f\u090f \u0930\u093e\u091c\u0938\u094d\u0935 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u093e \u090f\u0915 \u092c\u0947\u0939\u0924\u0930 \u0924\u0930\u0940\u0915\u093e \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 <\/li><li>\u0907\u0925\u0947\u0928\u0949\u0932 \u092a\u0930 \u0915\u0930\u094d\u0924\u0935\u094d\u092f\u094b\u0902 &#8211; \u0926\u0930 \u092e\u0947\u0902 \u0915\u092e\u0940 \u0915\u093e \u0938\u0941\u091d\u093e\u0935 \u0926\u093f\u092f\u093e\u0964<\/li><\/ul><\/li><li><a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%be-%e0%a4%ad%e0%a5%81%e0%a4%97%e0%a4%a4%e0%a4%be%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%95%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0921\u093f\u091c\u093f\u091f\u0932 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u092a\u0930 \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928 \u0926\u093f\u092f\u093e\u0964 <ul><li>\u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928 \u0915\u094b \u092f\u0939\u093e\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0938\u092e\u092f \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 5 \u0938\u0926\u0938\u094d\u092f\u0940\u092f \u092a\u0930\u093f\u0937\u0926 \u0905\u0917\u0932\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0907\u0938 \u092a\u0930 \u0915\u093e\u092e \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u094b\u0902<\/a> \u092a\u0930 2% \u0915\u0940 \u0930\u093f\u092f\u093e\u092f\u0924 \u0926\u0947\u0928\u0947 \u0915\u093e  \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 3% \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948\u0964 \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f 100 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f \u0932\u0947\u0928\u0926\u0947\u0928\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.5\">5. 28 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p><strong>21 \u091c\u0941\u0932\u093e\u0908 2018<\/strong> \u0915\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 28 \u0935\u0940\u0902 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0932\u093f\u090f \u092e\u0940\u091f\u093f\u0902\u0917 \u0939\u0941\u0908\u0964 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \/ \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0907\u0928\u092a\u0941\u091f \u092a\u0930 \u0924\u093f\u092e\u093e\u0939\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0914\u0930 \u0926\u0930 \u092e\u0947\u0902 \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091b\u094b\u091f\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0932\u0915\u094d\u0937\u094d\u092f\u0940\u0915\u0930\u0923 \/ \u0930\u093e\u0939\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u092e\u0926\u0926 \u0915\u0940\u0964 \u0930\u093e\u0939\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0935\u093e\u0932\u0947 \u091b\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0926\u0947\u0916\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094b \u0914\u0930 \u0938\u0930\u0932 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e\u0964 <ul><li>5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930<\/a> \u0935\u093e\u0932\u0947 \u0928\u093f\u092f\u092e\u093f\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u092a\u0939\u0932\u0947 \u0915\u0940 \u0938\u0940\u092e\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0924\u093f\u092e\u093e\u0939\u0940 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091a\u093e\u0932\u093e\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947\u0902 \u092a\u0939\u0932\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u0947\u0935\u0932 \u092c\u0940 2 \u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0914\u0930 \u0926\u0942\u0938\u0930\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u092c\u09402\u092c\u0940 \u0914\u0930 \u092c\u09402\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li><li>\u092f\u0939 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u093f\u0924 \u0939\u0948 \u0915\u093f \u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u0930 (\u0915\u094b\u0908 \u092d\u0940 \u0916\u0930\u0940\u0926 \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940) \u0915\u094b \u090f\u0938\u090f\u092e\u090f\u0938 \u092d\u0947\u091c\u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/li><\/ul><\/li><li>\u0915\u0902\u092a\u094b\u091c\u093f\u091f \u0921\u0940\u0932\u0930\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u0926\u0941\u0915\u093e\u0928\u094b\u0902 \u0915\u094b \u090f\u0915 \u0938\u0939\u092e\u0924\u093f \u092e\u093f\u0932\u0924\u0940 \u0939\u0948\u0964 <ul><li>\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e 10% \u092f\u093e \u0909\u0938\u0938\u0947 \u0915\u092e 5 \u0930\u0941 \u0932\u093e\u0916 \u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0938\u0940\u092e\u093e, \u091c\u094b \u092d\u0940 \u0905\u0927\u093f\u0915  \u0939\u094b\u0917\u0940, \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u0948\u0964 \u0907\u0938 \u0915\u0938\u094c\u091f\u0940 \u092a\u0930 \u092d\u0930\u094b\u0938\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 \u0938\u0947\u0935\u093e\u090f\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><li>\u0938\u092d\u0940 \u092a\u0930\u093f\u0937\u0926 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0928\u0947 \u0938\u0930\u094d\u0935\u0938\u092e\u094d\u092e\u0924\u093f \u0938\u0947 \u092e\u094c\u091c\u0942\u0926\u093e 1.0 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u091c\u0932\u094d\u0926 \u0938\u0947 \u091c\u0932\u094d\u0926 1.5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u092c\u0922\u093c\u0940 \u0939\u0941\u0908 \u0938\u0940\u092e\u093e \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u0924\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 <\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.6\">6. 29 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p><strong>04 \u0905\u0917\u0938\u094d\u0924 2018<\/strong> \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 29 \u0935\u0940\u0902 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0932\u093f\u090f \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0928\u094b\u091f\u093f\u0938 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e\u0964 \u0907\u0938 \u092e\u0940\u091f\u093f\u0902\u0917 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091a\u0940\u091c\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0939\u0941\u0906\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u094b \u0938\u092e\u091d\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0921\u093f\u091c\u093f\u091f\u0932 \u092d\u0941\u0917\u0924\u093e\u0928<ul><li>\u0921\u093f\u091c\u093f\u091f\u0932 \u0930\u0942\u092a \u0938\u0947 \u0915\u093f\u090f \u0917\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u092c\u093f\u0932 \u0915\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0918\u091f\u0915 \u092a\u0930 \u0915\u0948\u0936\u092c\u0948\u0915 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928 \u0915\u0940 \u092a\u0947\u0936\u0915\u0936 \u0915\u0940 \u0917\u092f\u0940\u0964 <\/li><li>\u0921\u093f\u091c\u093f\u091f\u0932 \u092e\u094b\u0921 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0918\u091f\u0915 \u092a\u0930 20% \u0915\u093e \u0915\u0948\u0936\u092c\u0948\u0915 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u091c\u094b \u0915\u093f \u092a\u094d\u0930\u0924\u093f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947\u0935\u0932 100 \u0930\u0941 \u0924\u0915 \u0938\u0940\u092e\u093f\u0924 \u0939\u094b\u0917\u093e\u0964 <\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.7\">7. 30 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u0915\u094d\u092f\u093e \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u0948 \u0915\u0940 \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0915\u094c\u0928 \u0925\u0947? \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u092d\u093e\u0930\u0924 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940, \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0939\u0941\u0906 \u0915\u0930\u0924\u0947 \u0925\u0947\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 <strong>28 \u0938\u093f\u0924\u0902\u092c\u0930 2018<\/strong> \u0915\u094b \u0906\u092f\u094b\u091c\u093f\u0924 30 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u093e \u090f\u091c\u0947\u0902\u0921\u093e \u0938\u0902\u092d\u093e\u0932\u093e \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u092a\u094d\u0930\u093e\u0902\u0924\u0940\u092f \u092a\u094d\u0930\u0917\u0924\u093f \u0915\u0947 \u091a\u093e\u0930\u094b\u0902 \u0913\u0930 \u0918\u0942\u092e\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u091a\u0930\u094d\u091a\u093e \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%89%e0%a4%aa%e0%a4%95%e0%a4%b0-%e0%a4%b8%e0%a5%87%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0909\u092a\u0915\u0930 <\/a>\u0932\u0917\u093e\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u092a\u0930 \u092d\u0940 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0917\u0908\u0964 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940, \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938\u093f\u0902\u0917 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u092f\u094b\u091c\u093f\u0924 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0915\u0940\u0964 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u093e\u0924\u094b\u0902 \u092a\u0930 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u092a\u094d\u0930\u0915\u093e\u0936 \u0921\u093e\u0932\u093e\u0964 \u0907\u0928 \u0938\u092d\u0940 \u092c\u093e\u0924\u094b\u0902 \u0915\u094b \u090f\u0915 -\u090f\u0915 \u0915\u0930\u0915\u0947 \u0928\u0940\u091a\u0947 \u0926\u0947\u0916\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092e\u0902\u0924\u094d\u0930\u0940 \u0938\u092e\u0942\u0939 \u0915\u093e \u0917\u0920\u0928\u0964 <ul><li>\u0915\u0947\u0930\u0932 \u092c\u093e\u0922\u093c \u092a\u0940\u0921\u093c\u093f\u0924\u094b\u0902 \u0915\u094b \u0930\u093e\u0939\u0924 \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0909\u092a\u0915\u0930 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u0964 <\/li><li>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0915\u0930\u0964 <\/li><li>\u092e\u0902\u0924\u094d\u0930\u0940 \u0938\u092e\u0942\u0939 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0947\u0916\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0905\u0928\u094d\u092f \u092e\u0941\u0926\u094d\u0926\u0947\u0964 <\/li><\/ul><\/li><li>\u0938\u092d\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0930\u093e\u091c\u0938\u094d\u0935 \u092a\u0926\u094b\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e\u0964 <ul><li>\u0915\u0908 \u0909\u0924\u094d\u0924\u0930-\u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0917\u094d\u0930\u0939 \u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924 \u0932\u0915\u094d\u0937\u094d\u092f \u0938\u0947 \u092a\u0930\u0947 \u0930\u0939\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924, \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0915\u094b\u0902 \u0915\u093e \u090f\u0915 \u092a\u0948\u0928\u0932 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0917\u094d\u0930\u0939 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u092d\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092a\u0930 \u090f\u0915 \u0936\u094b\u0927 \u0915\u0930\u0947\u0917\u093e \u0914\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0930\u093e\u091c\u0938\u094d\u0935 \u0914\u0930 \u0932\u0915\u094d\u0937\u094d\u092f \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u0915\u094b \u092a\u093e\u091f\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u094b\u0902 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0930\u0947\u0917\u093e\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.8\">8. 31 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 31 \u0935\u0940\u0902 \u092c\u093e\u0930 <strong>22 \u0926\u093f\u0938\u0902\u092c\u0930 2018<\/strong>, \u0936\u0928\u093f\u0935\u093e\u0930 \u0915\u094b \u0935\u093f\u091c\u094d\u091e\u093e\u0928 \u092d\u0935\u0928, \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u092c\u0948\u0920\u0915 \u0915\u0940\u0964 \u0907\u0938\u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u0915\u0940\u0964 \u0907\u0928\u094d\u0939\u094b\u0928\u0947 \u0939\u093e\u0907\u0932\u093e\u0907\u091f\u094d\u0938 \u092e\u0947\u0902 \u0926\u0930 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928, \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u093e\u0939\u0924, \u091c\u0940\u090f\u0938\u091f\u0940 2.0 \u092a\u0930 \u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u0914\u0930 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917, <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0930\u0923 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0927\u0928\u0935\u093e\u092a\u0938\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0927\u0928\u0935\u093e\u092a\u0938\u0940<\/a> \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u090f\u0902 \u091c\u0948\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0914\u0930 \u0938\u0941\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0915\u0930\u0928\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0907\u0928\u0915\u094b \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0926\u0947\u0916\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 2.0 \u0915\u094b \u0905\u092a\u094d\u0930\u0948\u0932 2019 \u092e\u0947\u0902 \u092a\u0930\u0940\u0915\u094d\u0937\u0923 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0908-\u0935\u0947 \u092c\u093f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%88-%e0%a4%b5%e0%a5%87-%e0%a4%ac%e0%a4%bf%e0%a4%b2-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0908-\u0935\u0947 \u092c\u093f\u0932<\/a> \u092e\u093e\u0928\u0926\u0902\u0921 \u0915\u0920\u094b\u0930 \u0915\u093f\u090f \u0917\u090f\u0964<\/li><li>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e\u0964<ul><li>\u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0938\u093f\u0924\u0902\u092c\u0930 2018 \u0924\u0915 \u0915\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 22 \u0926\u093f\u0938\u0902\u092c\u0930 2018 \u0938\u0947 31 \u092e\u093e\u0930\u094d\u091a 2019 \u0924\u0915 \u0938\u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b\u0940 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u0925\u0940\u0964<\/li><li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915\u0932 \u0915\u0930\u0926\u093e\u0924\u093e \u0939\u094b\u0928\u0947 \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f- \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u0915\u0926 \u092c\u0939\u0940\u0916\u093e\u0924\u093e \u0938\u092d\u0940 \u0915\u0930 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u091c\u0948\u0938\u0947 \u0915\u093f <a rel=\"noreferrer noopener\" aria-label=\"IGST (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.3\" target=\"_blank\">IGST<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"SGST (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.2\" target=\"_blank\">SGST<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"UTGST (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.4\" target=\"_blank\">UTGST<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"CGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.1\" target=\"_blank\">CGST <\/a>\u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%89%e0%a4%aa%e0%a4%95%e0%a4%b0-%e0%a4%b8%e0%a5%87%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0938\u0947\u0938 <\/a>\u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u090f\u0915\u0932 \u0928\u0915\u0926 \u092c\u0939\u0940 \u092e\u0947\u0902 \u0935\u093f\u0932\u092f \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul><\/li><li>\u092b\u0949\u0930\u094d\u092e <a rel=\"noreferrer noopener\" aria-label=\"GSTR-9 (opens in a new tab)\" href=\"https:\/\/www.saralaccounts.com\/wp-content\/uploads\/2018\/11\/GSTR-9.pdf\" target=\"_blank\">GSTR-9<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-9C (opens in a new tab)\" href=\"http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-49-central-tax-english-new.pdf;jsessionid=07FD95FA19F8AACD6197D21C01277DBC\" target=\"_blank\">GSTR-9C<\/a> \u0915\u093e \u0938\u0930\u0932\u0940\u0915\u0930\u0923\u0964<\/li><li>\u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0940\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"8.9\">9. 32 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u0907\u0938\u0940 \u0938\u093e\u0932 <strong>10 \u091c\u0928\u0935\u0930\u0940 2019<\/strong> \u0915\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 32 \u0935\u0940\u0902 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0928\u094b\u091f\u093f\u0938 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0925\u093e\u0964 \u0907\u0938 \u0928\u094b\u091f\u093f\u0938 \u092e\u0947\u0902 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u0902\u0936\u094b\u0927\u0928\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092e\u0940\u091f\u093f\u0902\u0917 \u0939\u0941\u0908 \u0925\u0940\u0964<\/p>\n\n\n\n<ul><li><strong><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%82%e0%a4%9c%e0%a5%80%e0%a4%95%e0%a4%b0%e0%a4%a3-%e0%a4%b8%e0%a4%82%e0%a4%b6%e0%a5%8b%e0%a4%a7%e0%a4%a8\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928<\/a> :-<\/strong> <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ae%e0%a4%be%e0%a4%b2-%e0%a4%95%e0%a5%80-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" target=\"_blank\">\u092e\u093e\u0932 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902<\/a> \u0915\u0947 \u0932\u093f\u090f \u092e\u0942\u0932 \u091b\u0942\u091f \u0938\u0940\u092e\u093e 20 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 40 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u0938\u0940\u092e\u093e 20 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0939\u0948\u0964 \u0935\u093f\u0936\u0947\u0937 \u0936\u094d\u0930\u0947\u0923\u0940 \u0915\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0938\u0940\u092e\u093e \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 10 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0939\u0948\u0964 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u092f\u0939 \u0938\u0940\u092e\u093e 20 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u092c\u0922\u093c \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0910\u0938\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0935\u0947 \u090f\u0915 \u0938\u092a\u094d\u0924\u093e\u0939 \u092e\u0947\u0902 40 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u092f\u093e 20 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0940\u092e\u093e \u0938\u0940\u092e\u093e \u091a\u0941\u0928\u0947\u0902\u0964<\/li><li><strong>\u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u0908 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e :-<\/strong> \u0935\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u091c\u094b \u092f\u093e \u0924\u094b \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u092a\u093e\u0926\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 50 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BF%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%A4-%E0%A4%B8%E0%A4%82%E0%A4%AF%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%A4-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u092e\u093f\u0936\u094d\u0930\u093f\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u0940 \u0926\u0930 6% (3% CGST + 3% SGST) \u0924\u092f \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><li><strong><a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%9f%e0%a4%bf%e0%a4%b6%e0%a4%a8%e0%a4%b0\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u0940 \u092a\u0930\u0940\u0915\u094d\u0937\u093e \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/a> :-<\/strong> \u092a\u0930\u0940\u0915\u094d\u0937\u093e \u092e\u0947\u0902 \u0909\u0924\u094d\u0924\u0940\u0930\u094d\u0923 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f 31.12.2019 \u0924\u0915 \u092c\u0922\u093c\u093e\u0908 \u091c\u093e\u090f\u0917\u0940\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u093f\u0915\u093f\u0924\u094d\u0938\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0928\u093f\u092f\u092e 83 (1) (\u092c\u0940) \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u0916\u093f\u0932\u093e \u0932\u093f\u092f\u093e \u0939\u0948, \u091c\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u091a\u093f\u0915\u093f\u0924\u094d\u0938\u0915 \u0939\u0948\u0902 \u092f\u093e \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0902\u091a \u0935\u0930\u094d\u0937 \u0915\u093e \u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u0938\u0947 \u0915\u092e \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"8.10\">10. 33 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>33 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915 <strong>24 \u092b\u0930\u0935\u0930\u0940 2019<\/strong> (\u0930\u0935\u093f\u0935\u093e\u0930) \u0915\u094b \u0939\u0941\u0908 \u0925\u0940\u0964 33 \u0935\u0940\u0902 GST \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092d\u093e\u0930\u0940 \u0928\u093e\u091f\u0915\u0940\u092f\u0924\u093e \u0915\u0947 \u092c\u093e\u0926 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u0941\u0908\u0964 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u094b \u0936\u0941\u0930\u0941\u0906\u0924 \u092e\u0947\u0902 20 \u092b\u0930\u0935\u0930\u0940 2019 \u0915\u094b \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938\u093f\u0902\u0917 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092e\u093f\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u092c\u093e\u0926 \u092e\u0947\u0902 24 \u092b\u0930\u0935\u0930\u0940 2019 \u0915\u094b \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u092e\u093f\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e, \u0938\u094d\u091f\u0947\u091f \u090f\u092b\u090f\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0941\u091b \u0907\u0928\u0915\u093e\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u0915\u094b\u0928\u0947 \u0915\u0947 \u0906\u0938\u092a\u093e\u0938 \u0906\u092e \u091a\u0941\u0928\u093e\u0935\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925, \u092f\u0939 \u0905\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0915\u093f \u092c\u0948\u0920\u0915 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938 \u092e\u0940\u091f\u093f\u0902\u0917 \u0915\u0947 \u0924\u0939\u0924 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091b\u0947\u0924\u094d\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0928\u0940\u091a\u0947 \u0909\u0928 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0915\u094b \u0926\u0947\u0916\u093f\u092f\u0947:-<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0930\u094d\u092e\u093e\u0923\u093e\u0927\u0940\u0928 \u0906\u0935\u093e\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b0%e0%a4%bf%e0%a4%af%e0%a4%b2-%e0%a4%8f%e0%a4%b8%e0%a5%8d%e0%a4%9f%e0%a5%87%e0%a4%9f-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/\" target=\"_blank\">\u0928\u093f\u0930\u094d\u092e\u093e\u0923\u093e\u0927\u0940\u0928 \u0906\u0935\u093e\u0938<\/a> \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u092e\u093f\u0932\u093e\u0964 <ul><li>8% \u0915\u0940 \u092a\u093f\u091b\u0932\u0940 \u0926\u0930 \u0915\u0947 \u092e\u0941\u0915\u093e\u092c\u0932\u0947 <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC)<\/a> \u0915\u0947 \u0932\u093e\u092d \u0915\u0947 \u092c\u093f\u0928\u093e \u0915\u093f\u092b\u093e\u092f\u0924\u0940 \u0906\u0935\u093e\u0938 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 1% \u0924\u0915 \u0917\u093f\u0930 \u0917\u0908\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092a\u0939\u0932\u0947 \u0915\u0947 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935 \u0928\u0947 \u092c\u0924\u093e\u092f\u093e \u0925\u093e \u0915\u093f \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0932\u093e\u092d \u0915\u0947 \u092c\u093f\u0928\u093e \u092f\u0939 \u0926\u0930 3% \u0924\u0915 \u0928\u0940\u091a\u0947 \u0916\u093f\u0938\u0915 \u091c\u093e\u090f\u0917\u0940\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0917\u0948\u0930-\u0915\u093f\u092b\u093e\u092f\u0924\u0940 \u0906\u0935\u093e\u0938  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b0%e0%a4%bf%e0%a4%af%e0%a4%b2-%e0%a4%8f%e0%a4%b8%e0%a5%8d%e0%a4%9f%e0%a5%87%e0%a4%9f-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/\" target=\"_blank\">\u0917\u0948\u0930-\u0915\u093f\u092b\u093e\u092f\u0924\u0940 \u0906\u0935\u093e\u0938 <\/a>\u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 12% \u0915\u0940 \u092e\u094c\u091c\u0942\u0926\u093e \u0926\u0930 \u0938\u0947 ITC \u0915\u0947 \u092c\u093f\u0928\u093e 5% \u0924\u0915 \u0915\u092e \u0939\u094b \u0917\u0908 \u0925\u0940\u0964 <\/li><\/ul><\/li><li>\u0938\u0940\u092e\u0947\u0902\u091f \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u092e\u0947\u0902 \u0915\u091f\u094c\u0924\u0940\u0964 <\/li><li>\u0932\u0949\u091f\u0930\u0940 \u0926\u0930 \u0938\u094d\u0932\u0948\u0936 \u092a\u0930 \u0915\u094b\u0908 \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937 \u0928\u0939\u0940\u0902\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"8.11\">11. 34 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924, <strong>19 \u092e\u093e\u0930\u094d\u091a 2019<\/strong> (\u092e\u0902\u0917\u0932\u0935\u093e\u0930) \u0915\u094b \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 34 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964 \u0936\u094d\u0930\u0940 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0915\u0940\u0964 34 \u0935\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092e\u0940\u091f\u093f\u0902\u0917 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u092c\u093e\u0924\u0947\u0902 \u0939\u0941\u0908\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0906\u0935\u093e\u0938 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u090f \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092f\u094b\u091c\u0928\u093e \u0915\u094b \u092e\u0902\u091c\u0942\u0930\u0940 \u0926\u0940 \u0917\u092f\u0940\u0964 <\/li><li>\u0928\u0908 \u092a\u0930\u093f\u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u0947\u0902 \u090f\u0915 \u0905\u092a\u094d\u0930\u0948\u0932 2019 \u0938\u0947 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b\u0902\u0917\u0940\u0964<\/li><li>80% \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u0938\u0947 \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u093e\u0938\u0940\u092f \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0938\u094d\u0925\u093e\u0928 \u0915\u0940 \u0926\u0930 15% \u0924\u0915 \u0915\u0940 \u0917\u092f\u0940\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"8.12\">12. 35 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0947 \u0932\u0902\u092c\u0947 \u0905\u0902\u0924\u0930\u093e\u0932 \u0915\u0947 \u092c\u093e\u0926, <strong>21 \u091c\u0942\u0928 2019<\/strong> \u0915\u094b \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 35 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908\u0964 \u092f\u0939 \u092a\u0939\u0932\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0925\u0940 \u091c\u093f\u0938\u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092b\u093f\u0930 \u0938\u0947 \u091a\u0941\u0928\u0940 \u0917\u0908 \u0938\u0930\u0915\u093e\u0930 \u0914\u0930 \u092d\u093e\u0930\u0924 \u0915\u0940 \u0926\u0942\u0938\u0930\u0940 \u092e\u0939\u093f\u0932\u093e <strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940\u092e\u0924\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923<\/strong> \u0928\u0947 \u0915\u0940 \u0925\u0940\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092f\u0939 \u092c\u0948\u0920\u0915 \u0910\u0938\u0947 \u0938\u092e\u092f \u092e\u0947\u0902 \u092c\u0941\u0932\u093e\u0908 \u0917\u0908 \u0939\u0948 \u091c\u092c \u0906\u0917\u093e\u092e\u0940 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092c\u091c\u091f 2019 \u0915\u0940 \u0909\u0932\u091f\u0940 \u0917\u093f\u0928\u0924\u0940 \u090f\u0915 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u092d\u0940 \u0915\u092e \u0938\u092e\u092f \u0915\u0940 \u0939\u0948\u0964 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902 \u0922\u0947\u0930 \u0938\u093e\u0930\u0940 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902 \u091c\u0924\u093e\u0908 \u0917\u0908\u0964 \u0906\u0907\u092f\u0947 35 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902 \u092a\u0930 \u090f\u0915 \u0928\u091c\u0930 \u0921\u093e\u0932\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0915\u0947 \u0932\u093f\u090f GST \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 31 \u0905\u0917\u0938\u094d\u0924 2019 \u0924\u0915 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908\u0964 <\/li><li>\u0906\u0927\u093e\u0930-\u0938\u0915\u094d\u0937\u092e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%82%e0%a4%9c%e0%a5%80%e0%a4%95%e0%a4%b0%e0%a4%a3-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%95%e0%a4%b0%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0936\u0941\u0930\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964 <\/li><li>\u092e\u0941\u0928\u093e\u092b\u093e\u0916\u094b\u0930\u0940 \u0930\u093e\u0936\u093f \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 10 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%a8-%e0%a4%ad%e0%a4%b0%e0%a4%a8%e0%a5%87-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%81%e0%a4%b0%e0%a5%8d%e0%a4%ae%e0%a4%be%e0%a4%a8%e0%a4%be\/\" target=\"_blank\">\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e<\/a> \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%88-%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0908-\u091a\u093e\u0932\u093e\u0928<\/a> \u091c\u0928\u0935\u0930\u0940 2020 \u0938\u0947 \u0936\u0941\u0930\u0942 \u0939\u094b\u0917\u093e\u0964 <\/li><li>\u092e\u0932\u094d\u091f\u0940\u092a\u094d\u0932\u0947\u0915\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u0908-\u091f\u093f\u0915\u091f\u093f\u0902\u0917 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0915\u0930 \u0926\u093f\u092f\u093e\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"8.13\">13. 36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>36 \u0935\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0936\u0928\u093f\u0935\u093e\u0930 <strong>27 \u091c\u0941\u0932\u093e\u0908 2019<\/strong> \u0915\u094b \u0926\u094b \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092e\u094b\u0939\u0932\u0924 \u0915\u0947 \u092c\u093e\u0926 \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938 \u0915\u0947 \u091c\u0930\u093f\u090f \u0939\u0941\u0908\u0964 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0926\u0930 \u092e\u0947\u0902 \u0915\u091f\u094c\u0924\u0940 \u0915\u093e \u092b\u0948\u0938\u0932\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0941\u0932\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u091c\u093f\u0928 \u092a\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 12% \u0915\u0930 \u0932\u0917\u0924\u093e \u0939\u0948\u0964 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092c\u091c\u091f 2019 \u0928\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u094b \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0932\u093e\u092d \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0940\u0964 \u092a\u0939\u0932\u0947 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908 35 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092b\u093f\u091f\u092e\u0947\u0902\u091f \u0915\u092e\u0947\u091f\u0940 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u092e\u0947\u0902 \u0915\u091f\u094c\u0924\u0940 \u0915\u0940 \u092c\u093e\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940 \u0924\u093e\u0915\u093f \u0907\u0938\u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0940 \u091c\u093e \u0938\u0915\u0947\u0964 \u0906\u0907\u092f\u0947 \u0926\u0947\u0916\u0947\u0902 \u0915\u0940 36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0964  <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"538\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/36th-gst-council-meeting-1-1024x538.jpg\" alt=\"36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \" class=\"wp-image-2146\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/36th-gst-council-meeting-1-1024x538.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/36th-gst-council-meeting-1-300x158.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/36th-gst-council-meeting-1-768x403.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/36th-gst-council-meeting-1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>image source : <a href=\"https:\/\/www.filingbazaar.com\/images\/fb\/36th-gst-council-meeting%20(1).jpg\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"filingbazaar.com  (opens in a new tab)\">filingbazaar.com <\/a><\/figcaption><\/figure>\n\n\n\n<ul><li><strong><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%91%E0%A4%9F%E0%A5%8B%E0%A4%AE%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%87%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0908\u0935\u0940 \u0938\u0947\u0915\u094d\u091f\u0930<\/a> \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0926\u0930 \u0938\u094d\u0932\u0948\u092c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%80-%e0%a4%97%e0%a4%a3%e0%a4%a8%e0%a4%be-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%95%e0%a4%b0%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u0926\u0930 \u0938\u094d\u0932\u0948\u092c<\/a> :-<\/strong> \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 (\u0908\u0935\u0940) \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094b 12% \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 5% \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0938\u093e\u0925 \u0939\u0940, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0930\u094d\u091c\u0930\u094d\u0938 \u092f\u093e \u091a\u093e\u0930\u094d\u091c\u093f\u0902\u0917 \u0938\u094d\u091f\u0947\u0936\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930 18% \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 5% \u0915\u0930 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0908-\u092c\u0938\u094b\u0902 (\u092c\u0948\u0920\u0928\u0947 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e 12 \u092f\u093e\u0924\u094d\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948) \u0915\u094b \u0905\u092c \u0938\u092d\u0940 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u093e\u0930\u094d\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a4%b5%e0%a4%b0%e0%a5%8d%e0%a4%a1-%e0%a4%9a%e0%a4%be%e0%a4%b0%e0%a5%8d%e0%a4%9c\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u093e\u0930\u094d\u091c<\/a> \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0915\u093f\u0930\u093e\u090f \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"8.14\">14. 37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>36\u0935\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092c\u093e\u0926, \u0907\u0938\u0938\u0947 \u0905\u0917\u0932\u0940 \u092c\u0948\u0920\u0915 \u0917\u094b\u0935\u093e \u092e\u0947\u0902 <strong>20 \u0938\u093f\u0924\u0902\u092c\u0930 <\/strong>\u0915\u094b 37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0939\u0941\u0908\u0964 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940\u092e\u0924\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0928\u0947 \u0907\u0938 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0915\u0940\u0964 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0906\u0915\u0930\u094d\u0937\u0923 \u092a\u0930 \u090f\u0915 \u0928\u091c\u093c\u0930 \u0921\u093e\u0932\u0947\u0902\u0964 \u0938\u093e\u0925 \u0939\u0940 \u0915\u0941\u091b 37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9%E0%A4%8F-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u090f<\/a> \u0915\u0940 \u091b\u0942\u091f\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091b\u094b\u091f\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%8f%e0%a4%95%e0%a4%b2-%e0%a4%b8%e0%a5%8d%e0%a4%b5%e0%a4%be%e0%a4%ae%e0%a4%bf%e0%a4%a4%e0%a5%8d%e0%a4%b5\/\" target=\"_blank\">\u091b\u094b\u091f\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902<\/a> \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 <\/a>\u0905\u092c \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A8%E0%A4%88-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80\/\" target=\"_blank\">\u0928\u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u0924\u0915 \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u092c\u0940 (opens in a new tab)\" href=\"http:\/\/comtaxappl.uk.gov.in\/gstweb\/PDF\/returns\/GSTR-3B.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u092c\u0940<\/a> \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0947 \u0926\u093e\u0935\u0947 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927\u0964 <\/li><li>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u092c\u093e\u0926 \u091b\u0942\u091f \u092a\u0930 \u092a\u0930\u093f\u092a\u0924\u094d\u0930 \u0935\u093e\u092a\u0938 \u0932\u0947 \u0932\u093f\u092f\u093e \u0917\u092f\u093e\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f \u0915\u0940 \u0918\u094b\u0937\u0923\u093e\u0964 <ul><li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u0902\u0921\u0930 -17 \u092e\u0939\u093f\u0932\u093e \u092b\u0941\u091f\u092c\u0949\u0932 \u0935\u093f\u0936\u094d\u0935 \u0915\u092a \u0915\u0947 \u0932\u093f\u090f \u092b\u0940\u092b\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u091b\u0942\u091f\u0964 <\/li><li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092a\u0930\u093f\u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0916\u093e\u0926\u094d\u092f \u0914\u0930 \u0915\u0943\u0937\u093f \u0938\u0902\u0917\u0920\u0928 (\u090f\u092b\u090f\u0913) \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"8.15\">15. 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>18 \u0926\u093f\u0938\u0902\u092c\u0930 2019, \u092c\u0941\u0927\u0935\u093e\u0930 \u0915\u094b 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0939\u0941\u0908\u0964 \u0907\u0938\u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0939\u092e\u093e\u0930\u0947 \u092e\u093e\u0928\u0928\u0940\u092f \u0938\u0902\u0918 \u090f\u092b\u090f\u092e \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0928\u0947 \u0915\u0940 \u0914\u0930 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908\u0964<\/p>\n\n\n\n<h4>i) \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0914\u09309C \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f\u092f\u093e\u0902 31 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908 \u0939\u0948\u0902?<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9%E0%A4%B8%E0%A5%80-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/#:~:text=%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE,%E0%A4%8A%E0%A4%AA%E0%A4%B0%20%E0%A4%95%E0%A4%BE%20%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0%20%E0%A4%95%E0%A4%B0%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A4%82%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0938\u0940 <\/a>\u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b 31 \u0926\u093f\u0938\u0902\u092c\u0930 2019 \u0915\u0940 \u092a\u0942\u0930\u094d\u0935 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 31 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u0914\u0930 \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0938\u0940 \u0915\u0947 \u0911\u092b\u0932\u093e\u0907\u0928 \u091f\u0942\u0932 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u093f\u0915 \u0938\u092e\u092f \u0926\u0947\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u0917\u0908 \u0925\u0940, \u091c\u094b \u0915\u093f \u0939\u094b\u0928\u0947 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948 21 \u0926\u093f\u0938\u0902\u092c\u0930 2019 \u0915\u094b \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930\u093e\u092f\u093e \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<h4>ii) \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3B \u092e\u0947\u0902 \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0906\u0917\u0947 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927\u093f\u0924\u0964<\/h4>\n\n\n\n<p>\u092a\u0939\u0932\u0947 \u0915\u0947 20% \u0938\u0947 10% \u0924\u0915 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927\u093f\u0924 \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0927\u093e\u0930 \u092a\u0930 <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0940 \u0930\u093e\u0936\u093f, \u091c\u0939\u093e\u0901 \u091a\u093e\u0932\u093e\u0928 \u092f\u093e <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A1%E0%A5%87%E0%A4%AC%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F-%E0%A4%94%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F\/\" target=\"_blank\">\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f<\/a> <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-2%E0%A4%8F-%E0%A4%A1%E0%A4%BE%E0%A4%89%E0%A4%A8%E0%A4%B2%E0%A5%8B%E0%A4%A1-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u090f<\/a> \u092e\u0947\u0902 \u092a\u0930\u093f\u0932\u0915\u094d\u0937\u093f\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0932\u093f\u090f, \u0907\u0928\u0935\u0949\u0907\u0938 \u092e\u093f\u0932\u093e\u0928 \u0905\u0915\u094d\u0938\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0938\u0902\u091a\u093e\u0930 \u091a\u0941\u0928\u094c\u0924\u0940\u092a\u0942\u0930\u094d\u0923 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>iii) \u090f\u092e\u0928\u0947\u0938\u094d\u091f\u0940 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1 \u092a\u0930 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u091b\u0942\u091f?<\/p>\n\n\n\n<p>10 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u091f\u0948\u0915\u094d\u0938 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u091f \u092b\u0940\u0938 \u0915\u0940 \u091b\u0942\u091f 10 \u091c\u0928\u0935\u0930\u0940 2020 \u0938\u0947 \u0926\u093e\u092f\u0930 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964 \u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0905\u092d\u0940 \u092d\u0940 \u0932\u0917\u093e\u0924\u093e\u0930 \u0926\u094b \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u0907\u0932 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u093e \u0939\u0948, \u0924\u094b \u0910\u0938\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u0908-\u0935\u0947 \u092c\u093f\u0932 \u0939\u094b\u0917\u093e \u092a\u0940\u0922\u093c\u0940 \u0938\u0947 \u0905\u0935\u0930\u0941\u0926\u094d\u0927\u0964<\/p>\n\n\n\n<h4>iv) \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940 \u0926\u093e\u0916\u093f\u0932 \u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u092e\u093e\u0928\u0915 \u0938\u0902\u091a\u093e\u0932\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e (\u090f\u0938\u0913\u092a\u0940)?<\/h4>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940<\/a> \u0915\u094b \u0928 \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0940 \u0917\u0908 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u0913\u092a\u0940 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964 \u092f\u0947 \u092b\u0930\u094d\u091c\u0940 ITC \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u092f\u093e \u0930\u094b\u0915\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h4>v) \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0936\u094d\u0930\u0947\u0923\u0940 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u0947\u0902 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908\u0902?<\/h4>\n\n\n\n<p>\u0915\u0941\u091b \u0909\u0924\u094d\u0924\u0930 \u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0928\u0935\u0902\u092c\u0930 2019) \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u094b 31 \u0926\u093f\u0938\u0902\u092c\u0930 2019 \u0924\u0915 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4>vi) \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0938\u092d\u0940 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 28% \u0915\u0930 \u0932\u0917\u093e\u0928\u0947 \u0915\u093e \u092b\u0948\u0938\u0932\u093e \u0915\u093f\u092f\u093e\u0964<\/h4>\n\n\n\n<ul><li>\u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u0924\u0926\u093e\u0928 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a\u0964<\/li><li>\u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 1 \u092e\u093e\u0930\u094d\u091a 2020 \u0939\u0948\u0964<\/li><li>\u092a\u0939\u0932\u0947, \u0932\u0949\u091f\u0930\u0940 \u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u0947\u0902 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0925\u0940\u0902:-<ul><li>\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0935\u093e\u0932\u0940 &#8211; 12%<\/li><li>\u0930\u093e\u091c\u094d\u092f-\u0905\u0927\u093f\u0915\u0943\u0924 &#8211; 28%<\/li><\/ul><\/li><\/ul>\n\n\n\n<h4>vii) \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u0939\u091f\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094b \u092f\u0941\u0915\u094d\u0924\u093f\u0938\u0902\u0917\u0924 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e\u0964 <\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 1 \u091c\u0928\u0935\u0930\u0940 2020 \u0938\u0947 <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> 3923\/6305 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0925\u0948\u0932\u093f\u092f\u094b\u0902 \u092a\u0930 \u092a\u0939\u0932\u0947 12% \u0938\u0947 18% \u0915\u0940 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0926\u0930 \u0932\u0917\u093e\u0924\u0940 \u0939\u0948 (\u092a\u0949\u0932\u0940\u0925\u0940\u0928 \u092f\u093e \u092a\u0949\u0932\u0940\u092a\u094d\u0930\u094b\u092a\u093e\u0907\u0932\u0940\u0928 \u0938\u094d\u091f\u094d\u0930\u093f\u092a\u094d\u0938 \u0915\u0947 \u092c\u0941\u0928\u093e (\u0914\u0930 \u0917\u0948\u0930-\u092c\u0941\u0928\u093e \u092c\u0948\u0917 \u0914\u0930 \u092c\u094b\u0930\u0947 \u092f\u093e \u091c\u0948\u0938\u0947, \u091f\u0941\u0915\u0921\u093c\u0947 \u091f\u0941\u0915\u0921\u093c\u0947 \u092e\u0947\u0902, \u092f\u093e \u0928\u0939\u0940\u0902) FIBC \u0938\u0939\u093f\u0924 \u092e\u093e\u0932 \u0915\u0940 \u092a\u0948\u0915\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948)\u0964 \u092f\u0939 \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0922\u0902\u0917 \u0938\u0947 \u0939\u091f\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>viii) \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915 \u092d\u0942\u092e\u093f \u0921\u0947\u0935\u0932\u092a\u0930\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f\u0964<\/p>\n\n\n\n<p>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u090f\u0915 \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915 \u092f\u093e \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0905\u0935\u0938\u0902\u0930\u091a\u0928\u093e \u092d\u0942\u0916\u0902\u0921 \u0915\u093e \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u092a\u091f\u094d\u091f\u093e \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0915\u0947\u0902\u0926\u094d\u0930 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0921\u0947\u0935\u0932\u092a\u0930 \u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u092e\u0947\u0902 \u0915\u092e \u0938\u0947 \u0915\u092e 50% \u0938\u0947 20% \u092f\u093e \u0905\u0927\u093f\u0915 \u0936\u0947\u092f\u0930 \u0930\u0916\u0924\u0940 \u0939\u0948\u0964 1 \u091c\u0928\u0935\u0930\u0940 2020 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091b\u0942\u091f\u0964<\/p>\n\n\n\n<h3 id=\"8.16\">16. 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>39 \u0935\u0940\u0902 GST \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0936\u0928\u093f\u0935\u093e\u0930, 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0915\u094b \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u092c\u0948\u0920\u0915 \u0939\u0941\u0908\u0964 \u092f\u0942\u0928\u093f\u092f\u0928 \u090f\u092b\u090f\u092e \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0928\u0947 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u092a\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e\u0964<\/p>\n\n\n\n<h4>i) \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0914\u0930 \u0908-\u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0939\u094d\u0930\u093e\u0938\u0964<\/h4>\n\n\n\n<p>\u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 1 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0908-\u091a\u093e\u0932\u093e\u0928 \u0914\u0930 \u0915\u094d\u092f\u0942\u0906\u0930 \u0915\u094b\u0921 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u094b 1 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f \u091f\u093e\u0932 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u093f\u0938\u094d\u091f\u092e (GSTR-1, GSTR-2A \u0914\u0930 GSTR-3B) \u0938\u093f\u0924\u0902\u092c\u0930 2020 \u0924\u0915 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h4>ii) \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935\u0964 <\/h4>\n\n\n\n<ul><li>\u092e\u094b\u092c\u093e\u0907\u0932 \u092b\u094b\u0928 \u0914\u0930 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092d\u093e\u0917\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 12% \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 18% \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u092f\u0939 \u0928\u093f\u0930\u094d\u0923\u092f \u0909\u0932\u094d\u091f\u0947 \u0915\u0930\u094d\u0924\u0935\u094d\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0947 \u0915\u093e\u0930\u0923 \u0915\u0920\u093f\u0928\u093e\u0907\u092f\u094b\u0902 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u092e\u0948\u091a\u094b\u0902 \u0915\u094b 12% \u0915\u0940 \u090f\u0915\u0932 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0938\u0947 \u092f\u0941\u0915\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0905\u092c \u0924\u0915, \u0939\u0938\u094d\u0924\u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0932\u094b\u0917\u094b\u0902 \u092a\u0930 5% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u092c\u093e\u0915\u0940 \u092a\u0930 18% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u0935\u093f\u092e\u093e\u0928 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0930\u0916\u0930\u0916\u093e\u0935, \u092e\u0930\u092e\u094d\u092e\u0924 \u0914\u0930 \u0913\u0935\u0930\u0939\u093e\u0932 (\u090f\u092e\u0906\u0930\u0913) \u0938\u0947\u0935\u093e \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0942\u0930\u094d\u0923 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0938\u093e\u0925 18% \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 5% \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u092f\u0947 \u0938\u092d\u0940 \u0926\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 01 \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><\/ul>\n\n\n\n<h4>iii) \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c\u0964<\/h4>\n\n\n\n<p>\u0905\u092c, \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0917\u0923\u0928\u093e<\/a> \u0936\u0941\u0926\u094d\u0927 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092a\u0930 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u092f\u0939 \u0938\u0902\u0936\u094b\u0927\u0928 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u092a\u0942\u0930\u094d\u0935\u0935\u094d\u092f\u093e\u092a\u0940 \u0930\u0942\u092a \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h4>iv) \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0914\u0930 9 \u0938\u0940 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930\u0964 <\/h4>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u0932\u093f\u090f GSTR-9 \u0914\u0930 9C \u0915\u0940 \u0938\u092e\u092f \u0938\u0940\u092e\u093e 30 \u091c\u0942\u0928 2020 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0938\u093e\u0925 \u0939\u0940, \u0938\u093e\u0932\u093e\u0928\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0938\u0940\u092e\u093e 2 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0907\u0938\u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0938\u0940 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0915\u092e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u0915\u0932\u094d\u092a\u093f\u0915 \u0939\u0948\u0964 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u092e\u0947\u0902 \u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0915\u0930 2 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0915\u092e \u0938\u093e\u0932\u093e\u0928\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0928\u0939\u0940\u0902 \u0926\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h4>v) \u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902\u0964<\/h4>\n\n\n\n<p>\u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902 \u0928\u093e\u092e\u0915 \u090f\u0915 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e \u0936\u0941\u0930\u0942 \u0915\u0940 \u0917\u0908 \u0939\u0948 \u0924\u093e\u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0909\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u092e\u0942\u0932 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f \u091c\u093f\u0928\u0915\u0947 \u0938\u093e\u0925 \u0935\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>vi) \u091b\u0942\u091f \u0914\u0930 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930\u0964<\/h4>\n\n\n\n<p>2019-20 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u0915\u0941\u091b \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u092b \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u091c\u094b <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-02-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940 02<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0915\u0947 \u0935\u093f\u0936\u0947\u0937 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e (\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 2\/2019-\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) \u0926\u093f\u0928\u093e\u0902\u0915 7 \u092e\u093e\u0930\u094d\u091a 2019) \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0928\u0939\u0940\u0902 \u091a\u0941\u0928 \u0938\u0915\u0924\u0947\u0964 \u091c\u0941\u0932\u093e\u0908 2019 \u0938\u0947 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f \u092b\u0949\u0930\u094d\u092e GSTR-3B \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f 24 \u092e\u093e\u0930\u094d\u091a 2020 \u0924\u0915 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0926\u094d\u0926\u093e\u0916 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u090f\u0915 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092b\u0949\u0930\u094d\u092e GSTR-1 \u0914\u0930 \u092b\u0949\u0930\u094d\u092e GSTR-7 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u092e\u093e\u0928 \u090f\u0915\u094d\u0938\u091f\u0947\u0902\u0936\u0928 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>vii) \u0928\u093f\u0930\u0938\u094d\u0924\u0940\u0915\u0930\u0923 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u0928\u0964 <\/h4>\n\n\n\n<p>\u091c\u093f\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0928\u0947 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0924\u0915 \u0905\u092a\u0928\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%B0%E0%A4%A6%E0%A5%8D%E0%A4%A6-%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE\/#:~:text=%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3%20%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8%20%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%80%20%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A4%BE%20%E0%A4%B0%E0%A4%A6%E0%A5%8D%E0%A4%A6%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE&amp;text=%E0%A4%90%E0%A4%B8%E0%A4%BE%20%E0%A4%86%E0%A4%AA%20%E0%A4%87%E0%A4%B8%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE%20GST,%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2%20%E0%A4%AA%E0%A4%B0%20%E0%A4%9C%E0%A4%AE%E0%A4%BE%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%97%E0%A4%BE%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926<\/a> \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948, \u0935\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938 \u090f\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0902\u0921\u094b 30 \u091c\u0942\u0928 2020 \u0924\u0915 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0909\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092c\u093e\u0930 \u092e\u093e\u092a \u0939\u0948 \u091c\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u0938\u0902\u091a\u093e\u0932\u0928 \u091c\u093e\u0930\u0940 \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"8.17\">17. 40 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>40 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0936\u0941\u0915\u094d\u0930\u0935\u093e\u0930, 12 \u091c\u0942\u0928 2020 \u0915\u094b \u0935\u0940\u0921\u093f\u092f\u094b \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938\u093f\u0902\u0917 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964 \u092f\u0942\u0928\u093f\u092f\u0928 \u090f\u092b\u090f\u092e \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092e\u0947\u0902 40 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b\u0940 \u092a\u0930 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0918\u094b\u0937\u0923\u093e\u090f\u0902 \u0915\u0940 \u0917\u0908\u0902, \u0938\u0940\u0913\u0935\u0940\u0906\u0908\u0921\u0940 -19 \u0938\u0902\u0915\u091f \u0915\u0947 \u0915\u093e\u0930\u0923 \u092c\u094d\u092f\u093e\u091c \u0926\u0930 \u0915\u094b \u0914\u0930 \u092c\u0922\u093c\u093e\u092f\u093e \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u094b\u0935\u093f\u0921-19 \u0915\u0947 \u091f\u0942\u091f\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092f\u0939 \u092a\u0939\u0932\u0940 \u092c\u0948\u0920\u0915 \u0925\u0940 \u0914\u0930 \u092e\u093e\u092e\u0932\u0947 \u0916\u0924\u0930\u0928\u093e\u0915 \u0926\u0930 \u0938\u0947 \u092c\u0922\u093c \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f, \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u0909\u0932\u091f\u0928\u0947 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0935\u093f\u092e\u0930\u094d\u0936, \u0926\u0930 \u0924\u0930\u094d\u0915\u0938\u0902\u0917\u0924\u0915\u0930\u0923 \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0915\u094b \u0905\u0917\u0932\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092e\u0941\u0906\u0935\u091c\u0947 \u0914\u0930 \u0909\u0938\u0940 \u0915\u094b \u0928\u093f\u0927\u093f \u0926\u0947\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u094b\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0947\u0935\u0932 \u091c\u0941\u0932\u093e\u0908 2020 \u092e\u0947\u0902 \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u092c\u0948\u0920\u0915 \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<h4>i) \u092a\u0942\u0930\u094d\u0935 \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0902\u0924 \u0936\u0941\u0932\u094d\u0915 \u0938\u0947 \u091b\u0942\u091f \u092e\u0947\u0902 \u0915\u092e\u0940 \/ \u091b\u0942\u091f?<\/h4>\n\n\n\n<p>1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 31 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u0915\u0940 \u092a\u0942\u0930\u094d\u0935 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u092e\u0947\u0902 \u0915\u091f\u094c\u0924\u0940 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0936\u0942\u0928\u094d\u092f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0928\u0939\u0940\u0902<\/li><li>1 \u091c\u0941\u0932\u093e\u0908 2020 \u0938\u0947 30 \u0938\u093f\u0924\u0902\u092c\u0930 2020 \u0915\u0947 \u092c\u0940\u091a \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u093f\u0915\u0924\u092e \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 500 \u0930\u0941\u092a\u092f\u0947 \u092a\u094d\u0930\u0924\u093f \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>ii) MSME \u092b\u093e\u0907\u0932\u0930: \u092b\u0930\u0935\u0930\u0940-\u091c\u0941\u0932\u093e\u0908 2020 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092c\u094d\u092f\u093e\u091c \u0930\u093e\u0939\u0924 \u0914\u0930 \u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b\u0940\u0964<\/h4>\n\n\n\n<p>\u091b\u094b\u091f\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f, \u091c\u093f\u0928\u0915\u093e <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/a> 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0939\u0948, 6 \u091c\u0941\u0932\u093e\u0908 2020 \u0938\u0947 \u092a\u0930\u0947 (\u092e\u093e\u0930\u094d\u091a \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930), \u092b\u0930\u0935\u0930\u0940, 2020 \u0924\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0926\u0947\u0930 \u0938\u0947 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0926\u0930 18% \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 9 \u0915\u0940 \u091c\u093e \u0930\u0939\u0940 \u0939\u0948 30 \u0938\u093f\u0924\u0902\u092c\u0930, 2020 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u093f\u090f \u0917\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f%\u0964 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0907\u0928 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 6 \u091c\u0941\u0932\u093e\u0908 2020 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u093e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0924\u093e\u0930\u0940\u0916 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092e\u0908, \u091c\u0942\u0928 \u0914\u0930 \u091c\u0941\u0932\u093e\u0908 2020 \u0915\u0947 \u0932\u093f\u090f, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u094b \u092e\u093e\u092b \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0905\u0917\u0930 30 \u0938\u093f\u0924\u0902\u092c\u0930 2020 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 (\u0915\u0902\u092a\u093f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u091c\u093e\u0928\u0940 \u092c\u093e\u0915\u0940 \u0939\u0948)\u0964<\/p>\n\n\n\n<h4>iii) \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/h4>\n\n\n\n<p>\u0930\u0926\u094d\u0926 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923\u094b\u0902 \u0915\u094b \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u0909\u0928 \u0938\u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 30 \u0938\u093f\u0924\u0902\u092c\u0930 2020 \u0924\u0915 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u0917\u0908 \u0925\u0940 \u091c\u094b 12 \u091c\u0942\u0928 2020 \u0924\u0915 \u0930\u0926\u094d\u0926 \u0915\u0930 \u0926\u093f\u090f \u0917\u090f \u0925\u0947\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0938\u092e\u092f\u092c\u0926\u094d\u0927\u0924\u093e, \u0930\u0926\u094d\u0926 \u0906\u0926\u0947\u0936 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0924\u0940\u0938 \u0926\u093f\u0928 \u0925\u0940\u0964<\/p>\n\n\n\n<h4>iv) \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u093e \u092a\u0930 \u091a\u0930\u094d\u091a\u093e\u0964<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u0915\u094b \u092e\u0941\u0906\u0935\u091c\u093e \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0909\u0927\u093e\u0930 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916 \u0930\u0939\u0940 \u0939\u0948\u0964 \u092a\u093f\u091b\u0932\u0947 \u0926\u094b \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0917\u094d\u0930\u0939 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u094d\u0924\u0930\u094b\u0902 \u0915\u093e 45% \u0930\u0939\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u090f\u0915-\u090f\u091c\u0947\u0902\u0921\u093e \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u091c\u094b \u091c\u0941\u0932\u093e\u0908 2020 \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>v) \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u093e \u0938\u0941\u0927\u093e\u0930\u0964<\/h4>\n\n\n\n<p>\u090f\u092b\u090f\u092e \u0928\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0915\u093f \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0938\u0902\u091a\u093f\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%A7%E0%A4%A8%E0%A4%B5%E0%A4%BE%E0%A4%AA%E0%A4%B8%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0927\u0928\u0935\u093e\u092a\u0938\u0940 <\/a>\u0915\u093e \u092e\u0941\u0926\u094d\u0926\u093e \u0939\u0948\u0964 \u0915\u0947\u0935\u0932 \u0915\u092a\u0921\u093c\u093e \u0909\u0926\u094d\u092f\u094b\u0917 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u0941\u0926\u094d\u0926\u0947 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091a\u0930\u094d\u091a\u093e \u0939\u0941\u0908\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u092b\u0941\u091f\u0935\u093f\u092f\u0930 \u0914\u0930 \u0909\u0930\u094d\u0935\u0930\u0915 \u091c\u0948\u0938\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u094b \u091a\u0930\u094d\u091a\u093e \u0915\u0947 \u0932\u093f\u090f \u0928\u0939\u0940\u0902 \u0909\u0920\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092a\u0930 \u090f\u0915\u092e\u0924 \u0939\u093e\u0938\u093f\u0932 \u0915\u0930 \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u0907\u0938\u0947 \u0905\u092d\u0940 \u092d\u0940 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0907\u0938 \u0938\u092e\u092f \u0915\u094b\u0908 \u0928\u093f\u0930\u094d\u0923\u092f \u0928\u0939\u0940\u0902 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4>vi) \u0930\u0947\u091f \u0915\u093f\u090f \u0917\u090f \u0915\u0941\u091b \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u092f\u0941\u0915\u094d\u0924\u093f\u0915\u0930\u0923\u0964<\/h4>\n\n\n\n<p>\u090f\u092b\u090f\u092e \u0928\u0947 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0915\u0941\u091b \u092e\u0926\u094b\u0902 \u0915\u0940 \u0926\u0930 \u092e\u0947\u0902 \u0915\u092e\u0940 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0907\u0928\u094d\u0939\u0947\u0902 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8\/\" target=\"_blank\">\u0928\u094b\u091f\u093f\u0938 <\/a>\u092e\u0947\u0902 \u0932\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0907\u0928\u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902:-\u0908\u0902\u091f \u092d\u091f\u094d\u091f\u0947, \u0914\u0930 \u092a\u093e\u0928 \u092e\u0938\u093e\u0932\u093e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u090f\u0902\u0964 \u090f\u092b\u090f\u092e \u0928\u0947 \u0905\u0917\u0932\u0940 \u0928\u093f\u092f\u092e\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u0909\u0920\u093e\u0928\u0947 \u0915\u093e \u0906\u0936\u094d\u0935\u093e\u0938\u0928 \u0926\u093f\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"8.18\">18. 41 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915\u0964<\/h3>\n\n\n\n<p>\u090f\u0915\u0932 \u092c\u093f\u0902\u0926\u0941 \u090f\u091c\u0947\u0902\u0921\u0947 \u092a\u0930 \u0917\u0941\u0930\u0941\u0935\u093e\u0930, 27 \u0905\u0917\u0938\u094d\u0924 2020 \u0915\u094b 41 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0939\u0941\u0908\u0964 \u092f\u0942\u0928\u093f\u092f\u0928 \u090f\u092b\u090f\u092e \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0928\u0947 \u0915\u0941\u0932\u092a\u0924\u093f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u092f\u094b\u091c\u093f\u0924 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u0915\u0940\u0964 \u092e\u093e\u0928\u0928\u0940\u092f \u090f\u092b\u090f\u092e \u0928\u0947 \u092a\u093f\u091b\u0932\u0940 \u092c\u093e\u0930 12 \u091c\u0942\u0928 2020 \u0915\u094b \u0939\u0941\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092a\u093f\u091b\u0932\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%81%E0%A4%86%E0%A4%B5%E0%A4%9C%E0%A4%BE-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930<\/a> \u0915\u0947 \u090f\u0915\u0932-\u092c\u093f\u0902\u0926\u0941 \u090f\u091c\u0947\u0902\u0921\u0947 \u0915\u094b \u091c\u093e\u0928\u092c\u0942\u091d\u0915\u0930 \u0918\u094b\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092c\u0948\u0920\u0915 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u0925\u0940\u0964 \u092f\u0939 \u092d\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u0917\u0908 \u0925\u0940 \u0915\u093f \u092c\u0948\u0920\u0915 \u091c\u0941\u0932\u093e\u0908 2020 \u092e\u0947\u0902 \u0939\u094b\u0917\u0940\u0964 \u0905\u092c \u0924\u0915 \u092a\u0941\u0937\u094d\u091f\u093f \u0928\u0939\u0940\u0902 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li><strong>\u0935\u093f\u0915\u0932\u094d\u092a I-<\/strong> \u0906\u0930\u092c\u0940\u0906\u0908 \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u093f\u0902\u0921\u094b \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0947\u0902\u0926\u094d\u0930 \u0909\u0927\u093e\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b 97,000 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0926\u0947 \u0938\u0915\u0924\u093e \u0939\u0948, \u0914\u0930 \u092f\u0939 \u0909\u092a\u0915\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0909\u091a\u093f\u0924 \u0926\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0909\u092a\u0915\u0930 \u0915\u0947 \u0938\u0902\u0917\u094d\u0930\u0939 \u092a\u0930 5 \u0938\u093e\u0932 \u092c\u093e\u0926 \u091a\u0941\u0915\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u0935\u093f\u0915\u0932\u094d\u092a II- <\/strong>\u0930\u093e\u091c\u094d\u092f RBI \u0938\u0947 \u0938\u0940\u0927\u0947 2,35,000 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0909\u0927\u093e\u0930 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h4>i) 41 \u0935\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0928\u0947 \u0918\u094b\u0937\u0923\u093e \u092a\u0930 \u0914\u0930 \u0938\u094d\u092a\u0937\u094d\u091f\u0940\u0915\u0930\u0923 \u0926\u093f\u090f \u0917\u090f<\/h4>\n\n\n\n<p>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0938\u093e\u0924 \u0915\u093e\u0930\u094d\u092f \u0926\u093f\u0935\u0938\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u091c\u092c \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092b\u093f\u0930 \u0938\u0947 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0905\u0902\u0924\u093f\u092e \u0930\u0942\u092a \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0948\u0920\u0915 \u0915\u0930\u0947\u0917\u0940\u0964 \u0905\u0925\u0935\u093e \u092f\u0942\u0928\u093f\u092f\u0928 \u090f\u092b\u090f\u092e \u0928\u0947 \u092a\u094d\u0930\u0947\u0938 \u0938\u0947 \u0938\u0935\u093e\u0932 \u0915\u093f\u090f, \u091c\u093f\u0938\u092e\u0947\u0902 \u0918\u094b\u0937\u0923\u093e \u092a\u0930 \u0914\u0930 \u0938\u094d\u092a\u0937\u094d\u091f\u0940\u0915\u0930\u0923 \u0926\u093f\u090f \u0917\u090f, \u091c\u094b \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0915\u0947\u0902\u0926\u094d\u0930 FRBM \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0940 \u0909\u0927\u093e\u0930 \u0938\u0940\u092e\u093e \u092e\u0947\u0902 0.5% \u0915\u0940 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u091b\u0942\u091f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0917\u093e\u0964 \u092f\u0939 \u0918\u094b\u0937\u0923\u093e \u092e\u0908 2020 \u092e\u0947\u0902 \u090f\u0915 \u0906\u0924\u094d\u092e\u093e\u0928\u092c\u0940\u0930 \u092d\u093e\u0930\u0924 \u092a\u094d\u0930\u0947\u0938 \u0915\u0949\u0928\u094d\u092b\u094d\u0930\u0947\u0902\u0938 \u092e\u0947\u0902 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0964 \u092f\u0939\u0915\u094b\u0935\u093f\u0921-19 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u0940 \u0917\u0902\u092d\u0940\u0930\u0924\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0905\u0927\u093f\u0915 \u0909\u0927\u093e\u0930 \u0932\u0947\u0928\u0947 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0917\u093e\u0964<\/li><li>\u0926\u094b\u0928\u094b\u0902 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u0947 \u092a\u0947\u0936\u0947\u0935\u0930\u094b\u0902 \u0914\u0930 \u0935\u093f\u092a\u0915\u094d\u0937\u094b\u0902 \u092a\u0930 \u092a\u094d\u0930\u0915\u093e\u0936 \u0921\u093e\u0932\u093e \u0917\u092f\u093e\u0964 \u092f\u0926\u093f \u0930\u093e\u091c\u094d\u092f \u092a\u0939\u0932\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0932\u093f\u090f \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092f\u0939 \u0915\u0947\u0902\u0926\u094d\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u0930\u094d\u0925\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092c\u093e\u0926 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0915\u093e \u0939\u0915\u0926\u093e\u0930 \u0939\u094b\u0917\u093e\u0964 \u091c\u092c\u0915\u093f, \u0926\u0942\u0938\u0930\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u0947\u0902 \u0909\u0927\u093e\u0930\u0940 \u0915\u0940 \u0905\u0927\u093f\u0915 \u092e\u093e\u0924\u094d\u0930\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u0948 \u091c\u094b \u0915\u093f \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u090f\u0915\u0924\u094d\u0930\u093f\u0924 \u0909\u092a\u0915\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947\u0935\u0932 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2020-21 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u0927 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0905\u092a\u094d\u0930\u0948\u0932 2021 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u093e \u092a\u0941\u0928: \u0906\u0915\u0932\u0928 \u0915\u0930\u0947\u0917\u0940 \u0914\u0930 5 \u0935\u0947\u0902 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0930\u0947\u0917\u0940\u0964<\/li><li>\u0930\u093e\u091c\u094d\u092f \u092c\u093f\u0928\u093e \u0915\u093f\u0938\u0940 \u092c\u093e\u0927\u093e \u0915\u0947 \u091c\u0940-\u0938\u093f\u0915\u094d\u092f\u094b\u0930\u093f\u091f\u0940 \u0932\u093f\u0902\u0915\u094d\u0921 \u092c\u094d\u092f\u093e\u091c \u0926\u0930\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u092a\u0948\u0938\u093e \u0909\u0927\u093e\u0930 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094b \u092e\u0902\u091c\u0942\u0930\u0940 \u0926\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0915\u0947\u0902\u0926\u094d\u0930 \u0906\u0930\u092c\u0940\u0906\u0908 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0907\u0928 \u092c\u0915\u093e\u092f\u093e \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u0947\u0917\u093e \u0914\u0930 \u092c\u093e\u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u093e \u092d\u0940 \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0947\u0917\u093e\u0964<\/li><li>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0909\u092a\u0915\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u094b \u0935\u0947 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0905\u0935\u0927\u093f \/ \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u0909\u092e\u094d\u092e\u0940\u0926 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0915\u094d\u092f\u093e \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u0948 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u0915\u093f\u0938\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092c\u0928\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948? \u0905\u0917\u0930 \u0906\u092a \u0928\u0939\u0940\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948 \u0924\u094b \u0906\u092a \u0938\u0939\u0940 \u091c\u0917\u0939 \u092a\u0930 \u0906\u092f\u0947 \u0939\u0948\u0964 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0928\u090f \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u0932\u093e\u0928\u0947 \u0915\u093e \u091c\u093f\u092e\u094d\u092e\u093e \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-01T11:41:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-04T08:58:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/GST-Counciljpg-1.jpg\" \/>\n<meta name=\"author\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u092e\u093f\u0928\u091f\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\"},\"author\":{\"name\":\"\u0938\u0902\u092a\u093e\u0926\u0915\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/e4300196d23d48f43813dedfbf95c889\"},\"headline\":\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\",\"datePublished\":\"2019-11-01T11:41:07+00:00\",\"dateModified\":\"2020-11-04T08:58:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\"},\"wordCount\":187,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#organization\"},\"articleSection\":[\"\u091c\u0940\u090f\u0938\u091f\u0940\"],\"inLanguage\":\"hi-IN\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\",\"url\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\",\"name\":\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?\",\"isPartOf\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#website\"},\"datePublished\":\"2019-11-01T11:41:07+00:00\",\"dateModified\":\"2020-11-04T08:58:05+00:00\",\"description\":\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\",\"breadcrumb\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#breadcrumb\"},\"inLanguage\":\"hi-IN\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leadingfile.com\/hi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#website\",\"url\":\"https:\/\/leadingfile.com\/hi\/\",\"name\":\"Leading File\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leadingfile.com\/hi\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hi-IN\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#organization\",\"name\":\"Leading File\",\"url\":\"https:\/\/leadingfile.com\/hi\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hi-IN\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/08\/leadingfile.png\",\"contentUrl\":\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/08\/leadingfile.png\",\"width\":698,\"height\":171,\"caption\":\"Leading File\"},\"image\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/e4300196d23d48f43813dedfbf95c889\",\"name\":\"\u0938\u0902\u092a\u093e\u0926\u0915\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hi-IN\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/fe84a76d2809dbc3e25b5600ae96588e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/fe84a76d2809dbc3e25b5600ae96588e?s=96&d=mm&r=g\",\"caption\":\"\u0938\u0902\u092a\u093e\u0926\u0915\"},\"url\":\"https:\/\/leadingfile.com\/hi\/author\/leading\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?","description":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926\/","og_locale":"hi_IN","og_type":"article","og_title":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?","og_description":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)","og_url":"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926\/","og_site_name":"Leading File","article_published_time":"2019-11-01T11:41:07+00:00","article_modified_time":"2020-11-04T08:58:05+00:00","og_image":[{"url":"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/11\/GST-Counciljpg-1.jpg"}],"author":"\u0938\u0902\u092a\u093e\u0926\u0915","twitter_card":"summary_large_image","twitter_misc":{"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924":"\u0938\u0902\u092a\u093e\u0926\u0915","\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f":"1 \u092e\u093f\u0928\u091f"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#article","isPartOf":{"@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/"},"author":{"name":"\u0938\u0902\u092a\u093e\u0926\u0915","@id":"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/e4300196d23d48f43813dedfbf95c889"},"headline":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-","datePublished":"2019-11-01T11:41:07+00:00","dateModified":"2020-11-04T08:58:05+00:00","mainEntityOfPage":{"@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/"},"wordCount":187,"commentCount":0,"publisher":{"@id":"https:\/\/leadingfile.com\/hi\/#organization"},"articleSection":["\u091c\u0940\u090f\u0938\u091f\u0940"],"inLanguage":"hi-IN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/","url":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/","name":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902?","isPartOf":{"@id":"https:\/\/leadingfile.com\/hi\/#website"},"datePublished":"2019-11-01T11:41:07+00:00","dateModified":"2020-11-04T08:58:05+00:00","description":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (\u0915\u093e\u0909\u0902\u0938\u093f\u0932) \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0915\u094d\u092f\u094b\u0902 \u092a\u095c\u0924\u0940 \u0939\u0948? \u092f\u0947 \u0915\u0948\u0938\u0947 \u0938\u0902\u0930\u091a\u093f\u0924 \u0939\u0948? \u0924\u0925\u093e \u0907\u0938\u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)","breadcrumb":{"@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#breadcrumb"},"inLanguage":"hi-IN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leadingfile.com\/hi\/"},{"@type":"ListItem","position":2,"name":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-"}]},{"@type":"WebSite","@id":"https:\/\/leadingfile.com\/hi\/#website","url":"https:\/\/leadingfile.com\/hi\/","name":"Leading File","description":"","publisher":{"@id":"https:\/\/leadingfile.com\/hi\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leadingfile.com\/hi\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hi-IN"},{"@type":"Organization","@id":"https:\/\/leadingfile.com\/hi\/#organization","name":"Leading File","url":"https:\/\/leadingfile.com\/hi\/","logo":{"@type":"ImageObject","inLanguage":"hi-IN","@id":"https:\/\/leadingfile.com\/hi\/#\/schema\/logo\/image\/","url":"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/08\/leadingfile.png","contentUrl":"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/08\/leadingfile.png","width":698,"height":171,"caption":"Leading File"},"image":{"@id":"https:\/\/leadingfile.com\/hi\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/e4300196d23d48f43813dedfbf95c889","name":"\u0938\u0902\u092a\u093e\u0926\u0915","image":{"@type":"ImageObject","inLanguage":"hi-IN","@id":"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/fe84a76d2809dbc3e25b5600ae96588e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fe84a76d2809dbc3e25b5600ae96588e?s=96&d=mm&r=g","caption":"\u0938\u0902\u092a\u093e\u0926\u0915"},"url":"https:\/\/leadingfile.com\/hi\/author\/leading\/"}]}},"_links":{"self":[{"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/posts\/2104"}],"collection":[{"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/comments?post=2104"}],"version-history":[{"count":33,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":8050,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/posts\/2104\/revisions\/8050"}],"wp:attachment":[{"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leadingfile.com\/hi\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}