{"id":2700,"date":"2019-12-13T12:22:13","date_gmt":"2019-12-13T12:22:13","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=2700"},"modified":"2020-01-23T05:25:03","modified_gmt":"2020-01-23T05:25:03","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b8%e0%a5%87%e0%a4%9f-%e0%a4%91%e0%a4%ab-%e0%a4%aa%e0%a4%b0-%e0%a4%a8%e0%a4%8f-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae","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%b8%e0%a5%87%e0%a4%9f-%e0%a4%91%e0%a4%ab-%e0%a4%aa%e0%a4%b0-%e0%a4%a8%e0%a4%8f-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0939\u092e \u092e\u094c\u091c\u0942\u0926\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u091d\u094c\u0924\u093e \u0915\u0930 \u0939\u0940 \u0930\u0939\u0947 \u0925\u0947, \u0915\u0940 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f 29 \u092e\u093e\u0930\u094d\u091a 2019 \u0938\u0947 \u0938\u0947\u091f-\u0911\u092b \u0915\u0947 \u0906\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928  \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0932\u093e\u0917\u0941 \u0915\u093f\u092f\u0947\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0937\u092e\u0924\u093e \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0902\u0917\u0940\u0964<\/p>\n\n\n\n<p>\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u0940\u091a \u0935\u093f\u0924\u0930\u0923 \u0915\u093e \u0905\u0928\u0941\u0915\u0942\u0932\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0928\u090f \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0924\u0939\u0924 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u091f \u0915\u0930 \u0930\u0939\u0947 \u0925\u0947\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u0917\u0930 \u0924\u0902\u0924\u094d\u0930 \u0915\u094b \u0928\u0939\u0940\u0902 \u0938\u092e\u091d\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0911\u092b-\u0938\u0947\u091f \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0924\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0909\u091a\u094d\u091a \u0915\u093e\u0930\u094d\u092f\u0936\u0940\u0932 \u092a\u0942\u0902\u091c\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u092a\u0930 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092f\u0939 \u0938\u092e\u091d\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u092f\u0939 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0915\u0948\u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0947\u0917\u093e? \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947 \u0915\u0940 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0928\u090f \u0928\u093f\u092f\u092e\u094b\u0902 \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0939\u0948?<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"610\" height=\"344\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-8.jpg\" alt=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e\" class=\"wp-image-2719\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-8.jpg 610w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-8-300x169.jpg 300w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><figcaption> \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e <\/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. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#1.1\">1.1. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u090f<\/a><\/li>\n<li><a href=\"#1.2\">1.2. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u092c\u0940<\/a><\/li>\n<li><a href=\"#1.3\">1.3. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0928\u093f\u092f\u092e 88 \u090f<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#2\">2. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0905\u0902\u0924\u0930 \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u0915\u0947\u0938 I -31 \u091c\u0928\u0935\u0930\u0940, 2019 \u0924\u0915 \u092a\u0941\u0930\u093e\u0928\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0938\u0947\u091f-\u0911\u092b \u0928\u093f\u092f\u092e \u0938\u0947<\/a><\/li>\n<li><a href=\"#2.2\">2.2. \u0915\u0947\u0938 II -31 \u092e\u093e\u0930\u094d\u091a, 2019 \u0924\u0915 CGST \u0938\u0902\u0936\u094b\u0927\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a><\/li>\n<li><a href=\"#2.3\">2.3. \u0915\u0947\u0938 III -23 \u0905\u092a\u094d\u0930\u0948\u0932, 2019 \u0915\u0947 \u092c\u093e\u0926<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b (\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e) \u0915\u0947 \u0915\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b (\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e) \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0932\u0915\u0941\u0932\u0947\u091f\u0930<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092b\u0930\u0935\u0930\u0940 2019 \u092e\u0947\u0902, \u0938\u0940\u092c\u0940\u0906\u0908\u0938\u0940 \u0928\u0947 \u0927\u093e\u0930\u093e 49 (\u090f) \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0936\u0941\u0930\u0942 \u0915\u093f\u092f\u093e \u0925\u093e \u0914\u0930 \u0927\u093e\u0930\u093e 49 (\u092c\u0940) \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 2018 \u0915\u0947 \u0924\u0939\u0924 <a 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\" 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)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u093e \u0906\u0926\u0947\u0936 \u0926\u093f\u092f\u093e, \u0907\u0938 \u0932\u093f\u090f \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u0930\u094d\u0935\u0939\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u090f \u092e\u093e\u092a\u0926\u0902\u0921 \u0930\u0916\u0928\u0947 \u092a\u095d\u0947\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u0938\u092e\u094d\u092e\u093f\u0932\u0928 \u0915\u0947 \u092c\u093e\u0926, \u0915\u0908 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0928\u0947 <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%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \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%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.2\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0936\u094d\u0930\u0947\u0923\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090b\u0923 \u0915\u0940 \u0930\u0941\u0915\u093e\u0935\u091f \u0914\u0930 \u0938\u0902\u091a\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091a\u093f\u0902\u0924\u093e \u091c\u0924\u093e\u0908\u0964 \u0914\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u0902\u091a\u092f \u0938\u0947 \u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u0947 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u0938\u0915\u0947, \u091c\u093f\u0938\u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0928\u0915\u0926\u0940 \u092e\u0947\u0902 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0917\u0940, \u092d\u0932\u0947 \u0939\u0940 \u0909\u0928\u0915\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u0939\u0940 \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0927\u0928 \u0930\u093e\u0936\u093f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0940\u0932\u093f\u090f, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0947 \u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u0940 \u091a\u093f\u0902\u0924\u093e \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092a\u094d\u0930\u092f\u093e\u0938 \u092e\u0947\u0902, \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 16\/2019 &#8211; <a 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\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0938\u0947\u091f-\u0911\u092b \u0924\u0902\u0924\u094d\u0930 \u0915\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u092e\u0947\u0902 \u091b\u0942\u091f \u0915\u094b \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u0939\u0948 16\/2019 &#8211; \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0926\u093f\u0928\u093e\u0902\u0915 29 \u092e\u093e\u0930\u094d\u091a 2019 \u0915\u0947 \u0928\u093f\u092f\u092e 88 \u090f \u0915\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0938\u093e\u0925 \u0914\u0930 \u0915\u0939\u093e \u0915\u093f \u091c\u092c \u0924\u0915 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e 88 \u090f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u092c \u0924\u0915 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0909\u092a\u0932\u092c\u094d\u0927 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u0941\u0932\u093e\u0908 2019 \u0915\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0947 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930\u093e\u0908 \u0917\u092f\u0940\u0964 <\/p>\n\n\n\n<p><strong>\u0924\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947, \u0906\u0907\u090f CGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u0921\u093e\u0932\u0947 \u0917\u090f \u0926\u094b \u0928\u090f \u0916\u0902\u0921\u094b\u0902 \u092a\u0930 \u090f\u0915 \u0928\u091c\u0930 \u0921\u093e\u0932\u0924\u0947 \u0939\u0948\u0902-<\/strong><\/p>\n\n\n\n<h3 id=\"1.1\">1. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u090f<\/h3>\n\n\n\n<p>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u090f \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0915\u0941\u091b \u092d\u0940 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930, \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 <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%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 (opens in a new tab)\">\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930<\/a>, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930, \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0913\u0930 \u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u091c\u0948\u0938\u093e \u092d\u0940 \u092e\u093e\u092e\u0932\u093e \u0939\u094b, \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 <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%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\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"1.2\">2. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u092c\u0940<\/h3>\n\n\n\n<p>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0927\u093e\u0930\u093e 49 \u092c\u0940 \u0915\u0947 \u0905\u0927\u094d\u092f\u093e\u092f \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0915\u0941\u091b \u092d\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0927\u093e\u0930\u093e 49 \u0915\u0940 \u0909\u092a\u0927\u093e\u0930\u093e (5) \u0915\u0947 \u0916\u0902\u0921 (\u0908) \u0914\u0930 (\u090f\u092b) \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u0948\u0964 \u0938\u0930\u0915\u093e\u0930, \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u094b\u0902 \u092a\u0930 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930, \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u092f\u093e \u0938\u0902\u0918 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0906\u0926\u0947\u0936 \u0914\u0930 \u0924\u0930\u0940\u0915\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u093e \u0915\u093f \u0910\u0938\u0947 \u0915\u093f\u0938\u0940 \u092d\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%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\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u0932\u093f\u090f \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0927\u093e\u0930\u093e 49 \u090f \u0914\u0930 49 \u092c\u0940 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0926\u0947\u0936 \u0926\u0947\u0928\u093e<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ITC <\/strong><br><strong>\u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u092a\u0939\u0932\u093e \u0938\u0947\u091f <\/strong><br><strong>(\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0905\u0917\u0932\u093e \u0938\u0947\u091f \u0911\u092b<\/strong><br><strong> (\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0947\u091f \u0911\u092b <br>\u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f<br> \u0928\u0939\u0940\u0902 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u0927\u093e\u0930\u093e 49 \u090f \u0914\u0930 49 \u092c\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  \u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\">____<\/td><td class=\"has-text-align-left\" data-align=\"left\"> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u092b\u093f\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   <\/td><td class=\"has-text-align-left\" data-align=\"left\">  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u092b\u093f\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-left\" data-align=\"left\">  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u092b\u093f\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\">  \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-left\" data-align=\"left\">  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u092b\u093f\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0914\u0930  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0928\u093f\u092f\u092e 88A \u0915\u094b \u0938\u0940\u091f\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0928\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u094b \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0921\u093e\u0932\u093e \u0917\u092f\u093e \u0939\u0948\u0964 16\/2019 \u0926\u093f\u0928\u093e\u0902\u0915 29 \u092e\u093e\u0930\u094d\u091a 2019 \u0938\u0947\u0964 <\/p>\n\n\n\n<p>1 \u0905\u092a\u094d\u0930\u0948\u0932, 2019 \u0915\u0947 \u092c\u093e\u0926 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (\u0938\u0902\u0936\u094b\u0927\u0928) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2018 \u0915\u0940 \u0927\u093e\u0930\u093e 49 \u090f \u0915\u0947 \u0924\u0939\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u090f\u0915 \u0935\u093f\u0938\u0902\u0917\u0924\u093f \u0915\u094b \u0920\u0940\u0915 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f, \u0928\u093f\u092f\u092e 88A \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<h3 id=\"1.3\">3. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0928\u093f\u092f\u092e 88 \u090f<\/h3>\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%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\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0947 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0913\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0914\u0930 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f, \u092f\u0926\u093f \u0915\u094b\u0908 \u0939\u094b, \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0913\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u0948\u0938\u093e \u0915\u093f \u092e\u093e\u092e\u0932\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947\u0902\u091f\u094d\u0930\u0932 \u091f\u0948\u0915\u094d\u0938, \u0938\u094d\u091f\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u092f\u093e \u092f\u0942\u0928\u093f\u092f\u0928 \u0938\u094d\u091f\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0916\u093e\u0924\u0947 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0907\u0902\u091f\u0940\u0917\u094d\u0930\u0947\u091f\u0947\u0921 \u091f\u0948\u0915\u094d\u0938, \u0938\u0947\u0902\u091f\u094d\u0930\u0932 \u091f\u0948\u0915\u094d\u0938, \u0938\u094d\u091f\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u092f\u093e \u092f\u0942\u0928\u093f\u092f\u0928 \u0938\u094d\u091f\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0909\u0938\u0940 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092a\u0939\u0932\u0940 \u092c\u093e\u0930 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ITC <\/strong><br><strong>\u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u092a\u0939\u0932\u093e \u0938\u0947\u091f <\/strong><br><strong>(\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0905\u0917\u0932\u093e \u0938\u0947\u091f \u0911\u092b<\/strong><br><strong> (\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0947\u091f \u0911\u092b <br>\u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f<br> \u0928\u0939\u0940\u0902 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u0927\u093e\u0930\u093e 49 \u090f \u0914\u0930 49 \u092c\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\">____<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092a\u0939\u0932\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940   <\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092a\u0939\u0932\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092a\u0939\u0932\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\">  \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092a\u0939\u0932\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u092e\u0941\u0916\u094d\u092f \u0928\u094b\u091f:<\/strong><\/p>\n\n\n\n<ul><li>\u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0942\u0930\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f IGST <a 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\" rel=\"noreferrer noopener\" aria-label=\"ITC  (opens in a new tab)\">ITC <\/a>\u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u094b \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e\u090f\u0917\u0940 \u091c\u092c IGST \u0926\u0947\u092f\u0924\u093e \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0939\u094b\u0964<\/li><li>\u0907\u0938 \u0928\u093f\u092f\u092e \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0915\u0930\u0926\u093e\u0924\u093e \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u094b \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092a\u0928\u0947 \u0935\u093f\u0935\u0947\u0915 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0936\u0947\u0937 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0905\u0902\u0924\u0930 \u0939\u0948?<\/h2>\n\n\n\n<p>\u092a\u0939\u0932\u0947 \u091c\u092c \u0915\u094b\u0908 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092e\u093e\u0932 \u092f\u093e \u0935\u0938\u094d\u0924\u0941 \u0915\u093e \u0915\u094d\u0930\u092f-\u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0930\u0924\u093e \u0925\u093e, \u0924\u094b \u0935\u0939 \u092e\u093e\u0932 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947&nbsp;<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\/\" target=\"_blank\">\u090f\u091a\u090f\u0938\u090f\u0928<\/a>&nbsp;\u0914\u0930 \u0917\u0902\u0924\u0935\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930&nbsp;<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%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940<\/a>&nbsp;\u090f\u0915\u0924\u094d\u0930 \u0915\u0930\u0924\u093e \u0925\u093e\u0964 \u091c\u0948\u0938\u0947 :- \u0939\u092e \u092e\u093e\u0928 \u0932\u0947\u0902 \u0915\u093f \u090f\u0915 \u0935\u0938\u094d\u0924\u0941 \u0915\u093e \u092e\u0942\u0932\u094d\u092f 1000 \u0930\u0942\u092a\u090f \u0939\u0948 \u0914\u0930 \u0932\u093e\u0917\u0942&nbsp;<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%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&nbsp;<\/a>\u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 18% \u091f\u0948\u0915\u094d\u0938 \u0932\u0917\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u094b \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u0932 1180 \u0930\u0942\u092a\u090f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u091c\u093f\u0938\u092e\u0947\u0902 180 \u0930\u0942\u092a\u090f&nbsp;<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%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u091f\u0948\u0915\u094d\u0938<\/a>&nbsp;\u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u0914\u0930 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u093f\u0928\u093e, \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u0938\u0930\u0915\u093e\u0930 \u0915\u094b 180 \u0930\u0942\u092a\u090f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0925\u093e\u0964 \u092a\u0930\u0924\u0941 \u0928\u093f\u092f\u092e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0907\u0938 \u092a\u094d\u0930\u0915\u093f\u092f\u093e \u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u0926\u0932\u093e\u0935 \u0906\u092f\u0947 \u0939\u0948, \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u0908 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902 \u092a\u0941\u0930\u093e\u0928\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0914\u0930 \u0928\u0908 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u092c\u0940\u091a \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0915\u094d\u0930\u092e \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u092a\u0930 \u092a\u094d\u0930\u0915\u093e\u0936 \u0921\u093e\u0932\u093e \u0917\u092f\u093e \u0939\u0948-<\/p>\n\n\n\n<p>\u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u0947\u091f-\u0911\u092b \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u0926\u0947\u0936 \u0914\u0930 \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u0939\u0948-<\/p>\n\n\n\n<h3 id=\"2.1\">1. \u0915\u0947\u0938 I -31 \u091c\u0928\u0935\u0930\u0940, 2019 \u0924\u0915 \u092a\u0941\u0930\u093e\u0928\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0938\u0947\u091f-\u0911\u092b \u0928\u093f\u092f\u092e \u0938\u0947  <\/h3>\n\n\n\n<p>\u0915\u0947\u0938 I \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 31 \u091c\u0928\u0935\u0930\u0940 2019 \u0924\u0915 (\u092a\u0941\u0930\u093e\u0928\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0938\u0947\u091f-\u0911\u092b \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/strong><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><\/tr><tr><td>ITC \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/td><td class=\"has-text-align-center\" data-align=\"center\">1300<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0926\u0947\u0936<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><\/tr><tr><td>\u0907\u0902\u091f\u094d\u0930\u093e \u0939\u0947\u0921 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u092f\u094b\u0917<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>CGST \u0914\u0930 SGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f IGST \u0915\u093e \u0909\u092a\u092f\u094b\u0917<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100<\/td><td class=\"has-text-align-center\" data-align=\"center\">100<\/td><\/tr><tr><td>\u092c\u0948\u0932\u0947\u0902\u0938 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/td><td class=\"has-text-align-center\" data-align=\"center\">100<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td>\u0926\u0947\u092f \u0930\u093e\u0936\u093f <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.2\">2. \u0915\u0947\u0938 II -31 \u092e\u093e\u0930\u094d\u091a, 2019 \u0924\u0915 CGST \u0938\u0902\u0936\u094b\u0927\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/h3>\n\n\n\n<p>\u0915\u0947\u0938 II \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 1 \u092b\u0930\u0935\u0930\u0940, 2019 \u0915\u094b \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0932\u0947\u0915\u093f\u0928 31 \u092e\u093e\u0930\u094d\u091a, 2019 \u0924\u0915 (CGST \u0938\u0902\u0936\u094b\u0927\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2018 \u0915\u0947 \u092c\u093e\u0926)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/strong><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><\/tr><tr><td>ITC \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/td><td class=\"has-text-align-center\" data-align=\"center\">1300<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0926\u0947\u0936<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u093e\u0938<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">300 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td> \u0907\u0902\u091f\u094d\u0930\u093e \u0939\u0947\u0921 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u092f\u094b\u0917 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u092c\u0948\u0932\u0947\u0902\u0938 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">200 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td>\u0926\u0947\u092f \u0930\u093e\u0936\u093f <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.3\">\u0915\u0947\u0938 III -23 \u0905\u092a\u094d\u0930\u0948\u0932, 2019 \u0915\u0947 \u092c\u093e\u0926 <\/h3>\n\n\n\n<p>\u0915\u0947\u0938 III \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 23 \u0905\u092a\u094d\u0930\u0948\u0932, 2019 \u0915\u0947 \u092a\u0930\u093f\u092a\u0924\u094d\u0930 \u0938\u0902\u0916\u094d\u092f\u093e -98 \/ 17\/2019 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u093f\u092f\u0947 \u0917\u090f \u0906\u0908\u091f\u0940\u0938\u0940 \u0938\u0947\u091f-\u0911\u092b \u0928\u093f\u092f\u092e \u0938\u0947<\/p>\n\n\n\n<p><strong><em>\u0938\u092e\u0938\u094d\u092f\u093e -I<\/em><\/strong> :-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/strong><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><\/tr><tr><td>ITC \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/td><td class=\"has-text-align-center\" data-align=\"center\">1300<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0926\u0947\u0936<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u093e\u0938<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">200 <\/td><td class=\"has-text-align-center\" data-align=\"center\">100 <\/td><\/tr><tr><td> \u0907\u0902\u091f\u094d\u0930\u093e \u0939\u0947\u0921 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u092f\u094b\u0917 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 <\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u092c\u0948\u0932\u0947\u0902\u0938 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td>\u0926\u0947\u092f \u0930\u093e\u0936\u093f <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>\u0938\u092e\u0938\u094d\u092f\u093e -II :-<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  <\/strong><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><td class=\"has-text-align-center\" data-align=\"center\">300<\/td><\/tr><tr><td>ITC \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/td><td class=\"has-text-align-center\" data-align=\"center\">1300<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td>\u0909\u092a\u092f\u094b\u0917 \u0915\u093e \u0906\u0926\u0947\u0936<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u093e\u0938<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 100  <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 200  <\/td><\/tr><tr><td> \u0907\u0902\u091f\u094d\u0930\u093e \u0939\u0947\u0921 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u092f\u094b\u0917 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 200 <\/td><td class=\"has-text-align-center\" data-align=\"center\">  100   <\/td><\/tr><tr><td>\u092c\u0948\u0932\u0947\u0902\u0938 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 100  <\/td><\/tr><tr><td>\u0926\u0947\u092f \u0930\u093e\u0936\u093f <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u092f\u0939 \u092a\u0930\u093f\u092a\u0924\u094d\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0906\u0926\u0947\u0936 \/ \u0924\u0930\u0940\u0915\u0947 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u0928\u093f\u0936\u094d\u091a\u093f\u0924\u0924\u093e \u0932\u093e\u0924\u0940  \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u092e \u092a\u094b\u0930\u094d\u091f\u0932 \u0905\u092d\u0940 \u092d\u0940 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (\u0938\u0902\u0936\u094b\u0927\u0928) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2018 \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0906\u0926\u0947\u0936 \u0915\u093e \u0938\u092e\u0930\u094d\u0925\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u091c\u092c \u0924\u0915 \u0928\u093f\u092f\u092e 88 \u090f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0937\u092e\u0924\u093e \u092a\u094b\u0930\u094d\u091f\u0932 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u092c \u0924\u0915 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u0935\u0939\u0928 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0917\u093e\u0964 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0915\u0947 \u0909\u0928\u0915\u093e \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b (\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e) \u0915\u0947 \u0915\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \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 <\/a>\u0938\u0947\u091f-\u0911\u092b (\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e) \u0915\u0947 \u0915\u094d\u092f\u093e \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u091b \u0935\u093f\u0935\u0947\u091a\u0928\u093e\u0913 \u0915\u093e \u0938\u0939\u093e\u0930\u093e \u0932\u0947\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<p><strong>\u0935\u093f\u0935\u0947\u091a\u0928 I :- IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0938\u0947\u091f-\u0911\u092b \u0915\u0947 \u0906\u0926\u0947\u0936 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f<\/strong><\/p>\n\n\n\n<p>\u090f\u0915\u092e\u093e\u0924\u094d\u0930 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0939\u0948\u0964 \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u0926\u0943\u0937\u094d\u091f\u093f\u0915\u094b\u0923 \u0938\u0947 \u0938\u0947\u091f-\u0911\u092b \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0906\u0907\u090f \u090f\u0915 \u0909\u0926\u093e\u0939\u0930\u0923 \u0932\u0947\u0924\u0947 \u0939\u0948\u0902\u0964 \u092e\u093e\u0928 \u0932\u0947\u0924\u0947 \u0939\u0948, \u0915\u093f \u0936\u094d\u0930\u0940 \u092e\u093e\u0928 \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e\u090f\u0902 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\">2000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0915\u0941\u0932 <\/td><td class=\"has-text-align-center\" data-align=\"center\">2500<\/td><td class=\"has-text-align-center\" data-align=\"center\">2300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u092e\u094c\u091c\u0942\u0926\u093e \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0938\u0947\u091f-\u0911\u092b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0938\u0947\u091f-\u0911\u092b<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u093e <\/strong><br><strong>\u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0915\u0926<\/strong><br><strong> \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u090b\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\">2,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">500<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">1,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<br>(\u0938\u0947 CGST)<br>850<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2013<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2013<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940\/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">1,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<\/td><td class=\"has-text-align-center\" data-align=\"center\">150<br>(\u0938\u0947 SGST)<br>650<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2013<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0906\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f CGST \u092f\u093e SGST \u0926\u0947\u092f \u0915\u094b \u0915\u094d\u0930\u092e\u0936\u0903 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u093e\u0925 \u092a\u0939\u0932\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0938\u0947\u091f-\u0911\u092b\u093c \u0915\u0940 \u0928\u0908 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0909\u092a\u0932\u092c\u094d\u0927 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0938\u0947\u091f-\u0911\u092b\u093c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0924\u0940\u0928 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0924\u0930\u0940\u0915\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u092e\u0947\u0902 \u092f\u0939 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948-<\/p>\n\n\n\n<p><strong>\u0935\u093f\u0935\u0947\u091a\u0928\u093e II:  \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u091d\u0928\u093e<\/strong><\/p>\n\n\n\n<p>\u0909\u0926\u093e\u0939\u0930\u0923 1 \u0938\u0947, \u0939\u092e \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0938\u092e\u0917\u094d\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e \u0938\u092e\u0917\u094d\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0925\u0940 \u0914\u0930 \u0905\u092c \u0939\u092e \u090f\u0915 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u0926\u0947\u0916\u0928\u0947 \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 \u0938\u0902\u092a\u0942\u0930\u094d\u0923 \u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0938\u0902\u092a\u0942\u0930\u094d\u0923 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092e\u093e\u0928 \u0932\u0940\u091c\u093f\u090f \u0915\u093f \u0936\u094d\u0930\u0940 \u090f\u0915\u094d\u0938 \u0915\u0947 \u092a\u093e\u0938 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0914\u0930 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u0948 &#8211;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\">1000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\">  300  <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0915\u0941\u0932 <\/td><td class=\"has-text-align-center\" data-align=\"center\">1500<\/td><td class=\"has-text-align-center\" data-align=\"center\">1600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0906\u0907\u090f \u0926\u0947\u0916\u0947\u0902 \u0915\u093f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0924\u0940\u0928 \u0915\u0925\u093e\u0928\u0915 \u0938\u0947 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0924\u0930\u0940\u0915\u094b\u0902 \u0938\u0947 IGST ITC \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:<\/p>\n\n\n\n<p><strong>\u0935\u093f\u0935\u0947\u091a\u0928\u093e 1: CGST \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0938\u0947\u091f<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0938\u0947\u091f-\u0911\u092b<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u093e <\/strong><br><strong>\u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0915\u0926<\/strong><br><strong> \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u090b\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 1,000 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500* \u0938\u0947 IGST<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2013<\/td><td class=\"has-text-align-center\" data-align=\"center\">300 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940\/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 \u0938\u0947 SGST\/ UTGST<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2013<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0935\u093f\u0935\u0947\u091a\u0928 2: \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0938\u0947\u091f<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0938\u0947\u091f-\u0911\u092b<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u093e <\/strong><br><strong>\u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0915\u0926<\/strong><br><strong> \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u090b\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 1,000 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\">  300 \u0938\u0947  CGST<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 200 <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940\/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500* \u0938\u0947  IGST<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">300 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0935\u093f\u0935\u0947\u091a\u0928\u093e 3: \u090f\u0915 \u0938\u092e\u093e\u0928 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u092a\u094d\u0930\u0924\u093f \u0906\u0902\u0936\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0938\u0947\u091f-\u0911\u092b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0938\u0947\u091f-\u0911\u092b<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u093e <\/strong><br><strong>\u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0915\u0926<\/strong><br><strong> \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0936\u0947\u0937 \u090b\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 1,000 <\/td><td class=\"has-text-align-center\" data-align=\"center\">500<br>(\u0938\u0947 IGST)<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><td class=\"has-text-align-center\" data-align=\"center\">_<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 250*(\u0938\u0947 IGST)250(\u0938\u0947 CGST) <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 50 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940\/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 500 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 300 <\/td><td class=\"has-text-align-center\" data-align=\"center\">  250*(\u0938\u0947 IGST)250(\u0938\u0947 CGST)  <\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\"> 50  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>*\u0928\u094b\u091f<\/strong> :-<\/p>\n\n\n\n<p>\u0907\u0938 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, \u0939\u092e \u0915\u0947\u0935\u0932 \u0924\u0940\u0928 \u0935\u093f\u0935\u0947\u091a\u0928\u093e \u0915\u0947 \u0938\u093e\u0925 \u0906\u090f \u0925\u0947 \u091c\u092c\u0915\u093f \u0915\u093e\u0928\u0942\u0928 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0917\u0948\u0930-\u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 CGST \u092f\u093e SGST \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0928\u0939\u0940\u0902 \u0920\u0939\u0930\u093e\u0924\u093e \u0939\u0948\u0964 \u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u094d\u0930\u092e \u092e\u0947\u0902 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092f\u0939 \u0936\u0930\u094d\u0924 CGST \u092f\u093e SGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935<\/h2>\n\n\n\n<p>\u0928\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u092b\u0938\u0947\u091f \u0928\u093f\u092f\u092e \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u092f\u093e \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092a\u0942\u0930\u094d\u0923 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0906\u0926\u0947\u0936 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u0926\u0943\u0937\u094d\u091f\u093e\u0902\u0924 2 \u092e\u0947\u0902 \u0939\u092e \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0916\u0930\u0940\u0926 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0905\u0927\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0902\u0924\u0930 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href=\"https:\/\/taxreply.com\/gst\/input-output-set-off\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0917\u0923\u0928\u093e \u0939\u0947\u0924\u0941 \u0915\u0948\u0932\u0915\u0941\u0932\u0947\u091f\u0930<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0939\u092e \u092e\u094c\u091c\u0942\u0926\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u091d\u094c\u0924\u093e \u0915\u0930 \u0939\u0940 \u0930\u0939\u0947 \u0925\u0947, \u0915\u0940 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f 29 \u092e\u093e\u0930\u094d\u091a 2019 \u0938\u0947 \u0938\u0947\u091f-\u0911\u092b \u0915\u0947 \u0906\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0932\u093e\u0917\u0941 \u0915\u093f\u092f\u0947\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0937\u092e\u0924\u093e \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0902\u0917\u0940\u0964 \u0915\u0947\u0902\u0926\u094d\u0930 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?\" 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%b8%e0%a5%87%e0%a4%9f-%e0%a4%91%e0%a4%ab-%e0%a4%aa%e0%a4%b0-%e0%a4%a8%e0%a4%8f-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?\">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 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/title>\n<meta name=\"description\" content=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f-\u0911\u092b \u092a\u0930 \u0928\u090f \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0905\u0902\u0924\u0930 \u0939\u0948? \u0935 \u0907\u0938\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u0930 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u092d\u093e\u0935 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