{"id":2805,"date":"2019-12-25T11:40:21","date_gmt":"2019-12-25T11:40:21","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=2805"},"modified":"2020-01-23T05:24:31","modified_gmt":"2020-01-23T05:24:31","slug":"38-%e0%a4%b5%e0%a5%80%e0%a4%82-%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-%e0%a4%95%e0%a5%80-%e0%a4%ac%e0%a5%88%e0%a4%a0%e0%a4%95","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/38-%e0%a4%b5%e0%a5%80%e0%a4%82-%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-%e0%a4%95%e0%a5%80-%e0%a4%ac%e0%a5%88%e0%a4%a0%e0%a4%95\/","title":{"rendered":"38 \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?"},"content":{"rendered":"\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, \u0905\u092d\u0940-\u0905\u092d\u0940 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0907\u0938\u0940 \u092e\u0939\u0940\u0928\u0947 \u0906\u092f\u094b\u091c\u093f\u0924 \u0939\u0941\u0908\u0964 \u091c\u094b\u0915\u093f \u0915\u0940 18 \u0926\u093f\u0938\u0902\u092c\u0930 2019, \u092c\u0941\u0927\u0935\u093e\u0930 \u0915\u094b \u0915\u0940 \u0917\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 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \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 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u090f \u0917\u090f\u0964 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0906\u092a\u0915\u094b \u0910\u0938\u0947 \u0939\u0940 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u0924\u093e\u0928\u0947 \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"512\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_-1024x512.jpg\" alt=\"38 \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?\" class=\"wp-image-2809\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_-1024x512.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_-300x150.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_-768x384.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_-1536x768.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/38-\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_.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>38 \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?<\/figcaption><\/figure>\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. 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f<\/a>\n<ul>\n<li><a href=\"#1.1\">1.1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0905\u0935\u0927\u093f \u092c\u0922\u093c\u093e\u0908  \u0917\u0908<\/a><\/li>\n<li><a href=\"#1.2\">1.2. \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<\/a><\/li>\n<li><a href=\"#1.3\">1.3. \u090f\u092e\u0928\u0947\u0938\u094d\u091f\u0940 \u0938\u094d\u0915\u0940\u092e (\u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b\u0940) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 \u092a\u0930 \u0932\u0947\u091f \u092b\u0940\u0938 \u091b\u0942\u091f<\/a><\/li>\n<li><a href=\"#1.4\">1.4. \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)<\/a><\/li>\n<li><a href=\"#1.5\">1.5. \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 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908\u0902<\/a><\/li>\n<li><a href=\"#1.6\">1.6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0928\u0947 \u0938\u092d\u0940 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 28% \u0915\u0930 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e<\/a><\/li>\n<li><a href=\"#1.7\">1.7. \u092a\u0949\u0932\u093f\u0925\u0940\u0928 \u0915\u0947 \u092c\u0948\u0917 \u0914\u0930 \u092c\u094b\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 12% \u0938\u0947 \u092c\u0922\u093c\u0915\u0930 18% \u0939\u094b \u0917\u0908 <\/a><\/li>\n<li><a href=\"#1.8\">1.8. \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915 \u092d\u0942\u092e\u093f \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#2\">2. 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e \u0914\u0930 \u0905\u0927\u093f\u0915 \u0938\u0930\u0932\u0940\u0915\u0930\u0923<\/a><\/li>\n<li><a href=\"#2.2\">2.2. \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e<\/a><\/li>\n<li><a href=\"#2.3\">2.3. \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930 \u0938\u0902\u0930\u091a\u0928\u093e<\/a><\/li>\n<li><a href=\"#2.4\">2.4. \u0938\u092e\u091d\u0928\u0947 \u092f\u094b\u0917 \u0915\u0930 \u0926\u0930 \u0938\u094d\u0932\u0948\u092c<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f<\/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%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\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 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 <strong>18 \u0926\u093f\u0938\u0902\u092c\u0930 2019 <\/strong>\u0915\u094b \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908\u0964 \u0926\u093f\u0932\u094d\u0932\u0940 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092e\u093e\u0928\u0928\u0940\u092f <strong>\u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 <\/strong>\u0928\u0947 \u0915\u0940\u0964 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0905\u0928\u094d\u092f \u0909\u092a\u0938\u094d\u0925\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u0914\u0930 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u0947 <strong>\u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940 \u0905\u0928\u0941\u0930\u093e\u0917 \u0920\u093e\u0915\u0941\u0930<\/strong>, \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0914\u0930 \u0915\u0947\u0928\u094d\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0915\u0947 \u0935\u0930\u093f\u0937\u094d\u0920 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0941\u090f\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \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%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 \u0926\u0930\u094b\u0902<\/a> \u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u0921\u093c\u0947 \u0914\u0930 \u0915\u0941\u091b \u091b\u094b\u091f\u0947 \u092c\u0926\u0932\u093e\u0935\u094b\u0902, \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0924\u093f\u0925\u093f\u092f\u094b\u0902, \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0914\u0930 \u0926\u0902\u0921 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908\u0964 \u091a\u0932\u093f\u090f \u0907\u0928 \u0938\u092d\u0940 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0905\u0925\u0935\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u094b \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\u0964  <\/p>\n\n\n\n<h3 id=\"1.1\">1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0905\u0935\u0927\u093f \u092c\u0922\u093c\u093e\u0908  \u0917\u0908<\/h3>\n\n\n\n<p>\u091c\u094b \u0915\u0930\u0926\u093e\u0924\u093e \u0905\u092d\u0940 \u0924\u0915 <a href=\"https:\/\/www.saralaccounts.com\/wp-content\/uploads\/2018\/11\/GSTR-9.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 -9 (opens in a new tab)\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 -9<\/a> \u0914\u0930 9C \u0915\u094b \u0905\u092d\u0940 \u0924\u0915 \u091c\u092e\u093e \u0928\u0939\u0940\u0902 \u0915\u0930 \u092a\u093e\u090f \u0939\u0948, \u0924\u094b \u092f\u0939 \u0916\u0941\u0936\u0916\u092c\u0930\u0940 \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u0939\u0940 \u0939\u0948, \u0915\u094d\u092f\u094b\u0915\u093f 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0924\u0939\u0924, \u092b\u0949\u0930\u094d\u092e <strong>GSTR-9 <\/strong>\u0914\u0930 <strong><a href=\"http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-49-central-tax-english-new.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">GSTR-9C<\/a><\/strong> \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b 31 \u091c\u0928\u0935\u0930\u0940 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 \u0910\u0938\u093e \u0907\u0938\u0940\u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b GSTR-9C \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 \u0932\u0917 \u0930\u0939\u093e \u0925\u093e\u0964 \u091c\u094b\u0915\u093f \u0911\u092b\u0932\u093e\u0907\u0928 \u091f\u0942\u0932 21 \u0926\u093f\u0938\u0902\u092c\u0930 \u0915\u094b \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<h3 id=\"1.2\">2. \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<\/h3>\n\n\n\n<p>\u0910\u0938\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u091c\u094b\u0915\u093f, <a href=\"http:\/\/smileandfile.com\/wp-content\/uploads\/2017\/06\/FORM-GSTR-2A.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-2 \u090f (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-2 \u090f<\/a> \u092e\u0947\u0902 \u092a\u094d\u0930\u0924\u093f\u092c\u093f\u0902\u092c\u093f\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902, \u0909\u0928\u0915\u094b <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%9a%e0%a4%be%e0%a4%b2%e0%a4%be%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ac%e0%a4%a8%e0%a4%be%e0%a4%af%e0%a5%87\/\">\u0907\u0928\u0935\u0949\u0907\u0938 (\u092c\u093f\u0932)<\/a> \u092f\u093e \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u092a\u0939\u0932\u0947 \u0915\u0947 20% \u0938\u0947 10% \u0924\u0915 \u0938\u0940\u092e\u093f\u0924 \u0939\u094b\u0917\u0940\u0964 <a href=\"https:\/\/app.numberz.in\/dist\/Gstr3BFormat.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3\u092c\u0940 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3\u092c\u0940<\/a> \u0928\u0939\u0940\u0902 \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u090f \u0917\u090f \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0932\u093e\u092d \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u0913\u092a\u0940 (\u0938\u094d\u091f\u0948\u0902\u0921\u0930\u094d\u0921 \u0911\u092a\u0930\u0947\u091f\u093f\u0902\u0917 \u092a\u094d\u0930\u094b\u0938\u0940\u091c\u0930) \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092f\u0939 \u0909\u0928\u094d\u0939\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092b\u0930\u094d\u091c\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u0938\u0947 \u0930\u094b\u0915\u0928\u0947 \u092f\u093e \u0909\u0932\u091f\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"1.3\">3. \u090f\u092e\u0928\u0947\u0938\u094d\u091f\u0940 \u0938\u094d\u0915\u0940\u092e (\u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b\u0940) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 \u092a\u0930 \u0932\u0947\u091f \u092b\u0940\u0938 \u091b\u0942\u091f<\/h3>\n\n\n\n<p>38 \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 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0908\u0932\u093f\u0902\u0917 \u0938\u0947 \u091c\u0941\u0921\u0940 \u0938\u092e\u0938\u094d\u092f\u093e\u0913\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0939\u0941\u0908\u0964 \u0907\u0938\u0915\u0947 \u0924\u0939\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%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926<\/a> \u0928\u0947 <a href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_1_New.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1<\/a> \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u091b \u0928\u090f \u0915\u0926\u092e \u0909\u0920\u093e\u092f\u0947\u0964 \u0905\u0917\u0930 \u0938\u092d\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 <strong>10 \u091c\u0928\u0935\u0930\u0940, 2020 <\/strong>\u0938\u0947 \u092a\u0939\u0932\u0947 \u0926\u0930\u094d\u091c \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0928\u0935\u0902\u092c\u0930 2019 \u0924\u0915 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <strong>\u090f\u092e\u0928\u0947\u0938\u094d\u091f\u0940 \u0938\u094d\u0915\u0940\u092e (\u0932\u0947\u091f \u092b\u0940\u0938 \u092e\u093e\u092b)<\/strong> \u0915\u0930\u0928\u0947 \u0915\u093e \u092b\u0948\u0938\u0932\u093e \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0907\u0938\u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926 \u092d\u0940 \u0932\u0917\u093e\u0924\u093e\u0930 \u0926\u094b \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \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\u0913\u0902 \u0915\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%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\" rel=\"noreferrer noopener\" aria-label=\"\u0908-\u0935\u0947 \u092c\u093f\u0932 (opens in a new tab)\">\u0908-\u0935\u0947 \u092c\u093f\u0932<\/a> \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<h3 id=\"1.4\">4. \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)<\/h3>\n\n\n\n<p>\u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u0928 \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092e\u093e\u0928\u0915 \u0938\u0902\u091a\u093e\u0932\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e (\u090f\u0938\u0913\u092a\u0940) \u091c\u093e\u0930\u0940 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940 \u091c\u0939\u093e\u0902 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u090f\u0938\u0913\u092a\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0928 \u092d\u0930\u0928\u0947 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u0915\u0930\u0947\u0917\u093e\u0964 \u0905\u0925\u0935\u093e \u092f\u0939 \u092b\u0930\u094d\u091c\u0940 <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 (ITC) (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC)<\/a> \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u092f\u093e \u0930\u094b\u0915\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u092d\u0940 \u0915\u0930\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<h3 id=\"1.5\">5. \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 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908\u0902<\/h3>\n\n\n\n<p>38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0924\u0939\u0924, \u0909\u0924\u094d\u0924\u0930-\u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u092c\u0922\u093c\u0924\u0947 \u0924\u0928\u093e\u0935 \u0915\u0947 \u092c\u0940\u091a, \u0915\u0941\u091b <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%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\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932<\/a> \u0915\u0930\u0928\u0947 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 \u092f\u0939 \u0924\u093e\u0930\u0940\u0916<strong> \u092d\u095c\u0915\u0930 31 \u0926\u093f\u0938\u0902\u092c\u0930 2019<\/strong> \u0924\u0915 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964  <\/p>\n\n\n\n<h3 id=\"1.6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0928\u0947 \u0938\u092d\u0940 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 28% \u0915\u0930 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e <\/h3>\n\n\n\n<p>38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902, \u0906\u0916\u093f\u0930\u0915\u093e\u0930 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u093e \u092b\u0948\u0938\u0932\u093e \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u091c\u094b\u0915\u093f 1 \u092e\u093e\u0930\u094d\u091a 2020 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u0924\u0939\u0924, \u0938\u092d\u0940 \u0930\u093e\u091c\u094d\u092f-\u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f-\u0905\u0927\u093f\u0915\u0943\u0924 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 28 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0940 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0926\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947, \u0930\u093e\u091c\u094d\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0932\u0949\u091f\u0930\u0940 \u092a\u0930 12 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u091c\u092c\u0915\u093f \u0930\u093e\u091c\u094d\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0927\u093f\u0915\u0943\u0924 \u0932\u094b\u0917\u094b\u0902 \u092a\u0930 28 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u093e \u092c\u0947\u0939\u0926 \u0915\u0920\u093f\u0928 \u0925\u093e\u0964 \u0907\u0938\u0932\u093f\u090f, \u092e\u0924\u0926\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u0917\u092f\u093e, \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 21 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0928\u0947 \u0938\u092e\u093e\u0928 \u0926\u0930 \u0915\u0947 \u092a\u0915\u094d\u0937 \u092e\u0947\u0902 \u092e\u0924\u0926\u093e\u0928 \u0915\u093f\u092f\u093e\u0964  <\/p>\n\n\n\n<h3 id=\"1.7\">7. \u092a\u0949\u0932\u093f\u0925\u0940\u0928 \u0915\u0947 \u092c\u0948\u0917 \u0914\u0930 \u092c\u094b\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 12% \u0938\u0947 \u092c\u0922\u093c\u0915\u0930 18% \u0939\u094b \u0917\u0908 <\/h3>\n\n\n\n<p>38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0941\u091b \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0907\u091c\u093e\u092b\u093e \u092d\u0940 \u0939\u0941\u0906 \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940, \u092a\u0949\u0932\u093f\u0925\u0940\u0928 \u0915\u0947 \u092c\u0948\u0917 \u0914\u0930 \u092c\u094b\u0930\u094b\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%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\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 (opens in a new tab)\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> 3923\/6305 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924) \u092a\u0939\u0932\u0947 12% \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0932\u0917\u093e\u0908 \u091c\u093e\u0924\u0940 \u0925\u0940\u0964 \u0932\u0947\u0915\u093f\u0928 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 \u092e\u0947\u0902 \u0907\u0938 \u0926\u0930 \u0915\u094b \u092d\u095c\u093e\u0915\u0930 18% \u0924\u0915 \u0915\u0930 \u0926\u0940 \u0917\u092f\u0940 \u0939\u0948\u0964 \u091c\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0930\u0942\u092a \u0938\u0947 \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u0939\u091f\u093e \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 1 \u091c\u0928\u0935\u0930\u0940, 2020 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964 <\/p>\n\n\n\n<h3 id=\"1.8\">8. \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915 \u092d\u0942\u092e\u093f \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f<\/h3>\n\n\n\n<p>38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 20 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092f\u093e \u0905\u0927\u093f\u0915 \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0935\u093e\u0932\u0940 \u0907\u0915\u093e\u0908 \u0926\u094d\u0935\u093e\u0930\u093e \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\u0947 \u0926\u0940\u0930\u094d\u0918\u0915\u093e\u0932\u093f\u0915 \u092a\u091f\u094d\u091f\u0947 \u092a\u0930 \u0926\u0947\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u091b\u0942\u091f \u0926\u0947\u0928\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u091b\u0942\u091f \u0915\u0947\u0935\u0932 \u0909\u0928 \u0938\u0902\u0938\u094d\u0925\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 50 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092f\u093e \u0905\u0927\u093f\u0915 \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0939\u0948\u0964 \u092f\u0939 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 <strong>1 \u091c\u0928\u0935\u0930\u0940 2020<\/strong> \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"2\">38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902<\/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\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938<\/a> \u0915\u0947 \u0924\u0939\u0924, \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0938\u092d\u0940 \u0915\u094b \u092c\u095c\u0940 \u0909\u092e\u094d\u092e\u0940\u0926\u0947 \u0925\u0940\u0964 \u0915\u0941\u091b \u0932\u094b\u0917\u094b \u0915\u094b \u0932\u0917\u0924\u093e \u0925\u093e \u0915\u0940, \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0908\u0932\u093f\u0902\u0917 \u0915\u093e \u0905\u0927\u093f\u0915 \u0938\u0930\u0932\u0940\u0915\u0930\u0923 \u0939\u094b\u0917\u093e, \u0915\u0941\u091b \u0915\u094b \u0932\u0917\u0924\u093e \u0925\u093e \u0915\u0940, \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u0940\u0964 \u0910\u0938\u0940 \u0939\u0940 \u0915\u0941\u091b \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0940 \u0930\u093e\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0939\u092e \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h3 id=\"2.1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e \u0914\u0930 \u0905\u0927\u093f\u0915 \u0938\u0930\u0932\u0940\u0915\u0930\u0923<\/h3>\n\n\n\n<p>\u092a\u093f\u091b\u0932\u0947 \u0926\u094b \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902, \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 \u0928\u0908 \u0935\u093e\u092a\u0938\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0932\u092c\u094d\u0927 \u0938\u0902\u092d\u093e\u0935\u0928\u093e\u0913\u0902 \u0914\u0930 \u0915\u093e\u0930\u094d\u092f\u093e\u0924\u094d\u092e\u0915\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0939\u093f\u0924\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u092c\u093e\u0924\u091a\u0940\u0924 \u0915\u0940 \u0939\u0948\u0964 \u0938\u093e\u0925 \u0939\u0940, \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0940 \u0916\u093e\u092e\u0940 \u0938\u0947 \u0938\u0940\u0916\u0924\u0947 \u0939\u0941\u090f, \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \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%ae%e0%a5%87%e0%a4%82-%e0%a4%8f%e0%a4%aa%e0%a5%80%e0%a4%86%e0%a4%88-%e0%a4%8f%e0%a4%95%e0%a5%8d%e0%a4%b8%e0%a5%87%e0%a4%b8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u0928\u0908 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0935\u093f\u0915\u093e\u0938 \u092e\u0947\u0902 \u0917\u0939\u0930\u0940 \u0930\u0941\u091a\u093f \u0926\u093f\u0916\u093e\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u094b \u0914\u0930 \u0905\u0927\u093f\u0915 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, <strong>7 \u0926\u093f\u0938\u0902\u092c\u0930 2019 <\/strong>\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092b\u0940\u0921\u092c\u0948\u0915 \u0926\u093f\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u0928\u093e\u092f\u093e \u0917\u092f\u093e, \u091c\u093f\u0938\u092e\u0947\u0902 \u0926\u0947\u0936 \u092d\u0930 \u0915\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0938\u0947 \u0907\u0928\u092a\u0941\u091f \/ \u092b\u0940\u0921\u092c\u0948\u0915 \u092e\u093e\u0902\u0917\u0947 \u0917\u090f \u0925\u0947\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0928\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0924\u094d\u092e\u0915 \u091c\u091f\u093f\u0932\u0924\u093e\u0913\u0902 \u0915\u0940 \u090f\u0915 \u092e\u0947\u091c\u092c\u093e\u0928 \u0939\u0948\u0902\u0964 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094b \u092b\u093e\u0907\u0928-\u091f\u094d\u092f\u0942\u0928\u093f\u0902\u0917 \u0914\u0930 \u0928\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u093f\u0938\u094d\u091f\u092e \u092e\u0947\u0902 \u091c\u091f\u093f\u0932\u0924\u093e\u0913\u0902 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u093e\u092e\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u092c\u0939\u0941\u0924 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"2.2\">2. \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u094d\u0925\u093f\u0924\u093f \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924\u093f\u092e \u0915\u0941\u091b \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902 \u0930\u093e\u091c\u0938\u094d\u0935 \u092e\u0947\u0902 \u0932\u0917\u093e\u0924\u093e\u0930 \u0917\u093f\u0930\u093e\u0935\u091f \u0906 \u0930\u0939\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u093f\u091b\u0932\u0947 \u091a\u093e\u0930 \u092e\u0939\u0940\u0928\u094b\u0902 \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\" aria-label=\"\u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0909\u092a\u0915\u0930 (opens in a new tab)\">\u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0909\u092a\u0915\u0930<\/a> \u0915\u0947 \u0938\u093e\u0925 \u0905\u092a\u0928\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\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%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\/\">\u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0905\u0928\u0941\u091a\u093f\u0924 \u0926\u0947\u0930\u0940 \u0938\u0947 \u0907\u0938 \u0906\u0917\u093e\u092e\u0940 \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\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964 \u091c\u092c\u0915\u093f \u0915\u0908 \u0909\u0924\u094d\u092a\u093e\u0926\u0915 \u0930\u093e\u091c\u094d\u092f \u0930\u093e\u091c\u0938\u094d\u0935 \u0916\u094b \u0930\u0939\u0947 \u0939\u0948\u0902, \u0910\u0938\u0947 \u0930\u093e\u091c\u094d\u092f \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0932\u093f\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%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\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">\u0909\u092a\u0915\u0930 <\/a>\u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0935\u0948\u0915\u0932\u094d\u092a\u093f\u0915 \u0924\u0902\u0924\u094d\u0930 \u0915\u093e \u0938\u0941\u091d\u093e\u0935 \u0926\u0947 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0938\u093e\u0925 \u0939\u0940, \u091b\u0924\u094d\u0924\u0940\u0938\u0917\u0922\u093c \u091c\u0948\u0938\u0947 \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0928\u0947 \u0939\u092e\u093e\u0930\u0947 \u092e\u093e\u0928\u0928\u0940\u092f \u092a\u0940\u090f\u092e \u0915\u094b \u092a\u0924\u094d\u0930 \u0932\u093f\u0916\u0915\u0930 <strong>2021-2022 \u0938\u0947 2026-27<\/strong> \u0924\u0915 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"2.3\">3. \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930 \u0938\u0902\u0930\u091a\u0928\u093e<\/h3>\n\n\n\n<p>\u0906\u0917\u093e\u092e\u0940 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0932\u0902\u092c\u0940 \u0938\u0942\u091a\u0940 \u0915\u0947 \u0932\u093f\u090f \u0909\u0932\u094d\u091f\u0947 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948\u0964 \u0907\u0938 \u0938\u0942\u091a\u0940 \u092e\u0947\u0902 \u0915\u092a\u0921\u093c\u0947 \u0915\u0947 \u0925\u0948\u0932\u0947, \u0938\u094c\u0930 \u092e\u0949\u0921\u094d\u092f\u0942\u0932, \u0930\u0947\u0932\u0935\u0947 \u0907\u0902\u091c\u0928, \u0909\u0930\u094d\u0935\u0930\u0915, \u0938\u094d\u091f\u0940\u0932 \u0915\u0947 \u092c\u0930\u094d\u0924\u0928 (5-12% \u0915\u0947 \u092c\u0940\u091a \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0915\u0940 \u0926\u0930) \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902, \u091c\u093f\u0938\u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u0917\u0941\u0921 \u092a\u0930 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 18% \u0915\u0930 \u0932\u0917\u0924\u093e \u0939\u0948<\/p>\n\n\n\n<h3 id=\"2.4\">4. \u0938\u092e\u091d\u0928\u0947 \u092f\u094b\u0917 \u0915\u0930 \u0926\u0930 \u0938\u094d\u0932\u0948\u092c<\/h3>\n\n\n\n<p>\u0939\u093e\u0932 \u0939\u0940 \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%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 \u0926\u0930 \u0938\u094d\u0932\u0948\u092c<\/a> \u0915\u093e \u092b\u093f\u0930 \u0938\u0947 \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0936\u0939\u0930 \u092e\u0947\u0902 \u091a\u0930\u094d\u091a\u093e \u0915\u093e \u092a\u094d\u0930\u092e\u0941\u0916 \u0935\u093f\u0937\u092f \u0930\u0939\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u094c\u091c\u0942\u0926\u093e 5% \u0938\u094d\u0932\u0948\u092c \u0915\u094b 6% \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 8% \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, 5% \u0938\u094d\u0932\u0948\u092c \u092e\u0947\u0902 \u0918\u0930\u0947\u0932\u0942 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0902 \u091c\u0948\u0938\u0947 \u0916\u093e\u0926\u094d\u092f \u0924\u0947\u0932, \u091a\u0940\u0928\u0940, \u092e\u0938\u093e\u0932\u0947, \u091a\u093e\u092f, \u0915\u0949\u092b\u0940, \u0915\u094b\u092f\u0932\u093e, \u092e\u093f\u0920\u093e\u0908, \u0926\u0935\u093e\u090f\u0902, \u092e\u0942\u0932 \u0915\u092a\u0921\u093c\u0947 \u0914\u0930 \u091c\u0942\u0924\u0947 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u094d\u0930\u0948\u0915\u0947\u091f \u0915\u0947 \u0924\u0939\u0924 \u0915\u0941\u091b \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f \u0914\u0930 \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u0907\u091f\u092e \u092d\u0940 \u0932\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u092e\u0947\u0902 \u0907\u0938 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u094b \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092f\u0939 \u0909\u092e\u094d\u092e\u0940\u0926 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092e\u094c\u091c\u0942\u0926\u093e 5 \u0938\u094d\u0932\u0948\u092c \u0938\u0947 \u0915\u0941\u0932 \u0915\u0930 \u0938\u094d\u0932\u0948\u092c \u0915\u094b 3 \u0924\u0915 \u0928\u0940\u091a\u0947 \u0932\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u092a\u093f\u091b\u0932\u0940 \u092c\u093e\u0930 20 \u0938\u093f\u0924\u0902\u092c\u0930 2019 \u0915\u094b \u0905\u092a\u0928\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%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/#8.14\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915 (opens in a new tab)\">37 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092c\u0948\u0920\u0915<\/a> \u092e\u0947\u0902 \u092e\u0941\u0932\u093e\u0915\u093e\u0924 \u0915\u0940 \u0925\u0940\u0964 \u092a\u093f\u091b\u0932\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915\u094b\u0902 \u092e\u0947\u0902 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0926\u0930 \u092e\u0947\u0902 \u0915\u092e\u0940 \u0915\u094b \u0938\u0902\u092c\u094b\u0927\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u0922\u093c\u094b\u0924\u0930\u0940 \u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0915\u0947 \u0938\u093e\u0925, \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0924\u0930\u0939 \u0915\u0947 \u0926\u0930 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093e \u0916\u093e\u092e\u093f\u092f\u093e\u091c\u093e \u092d\u0941\u0917\u0924\u0928\u093e \u092a\u0921\u093c \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/p>\n","protected":false},"excerpt":{"rendered":"<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, \u0905\u092d\u0940-\u0905\u092d\u0940 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0907\u0938\u0940 \u092e\u0939\u0940\u0928\u0947 \u0906\u092f\u094b\u091c\u093f\u0924 \u0939\u0941\u0908\u0964 \u091c\u094b\u0915\u093f \u0915\u0940 18 \u0926\u093f\u0938\u0902\u092c\u0930 2019, \u092c\u0941\u0927\u0935\u093e\u0930 \u0915\u094b \u0915\u0940 \u0917\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 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \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 \u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f &#8230; <a title=\"38 \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?\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/38-%e0%a4%b5%e0%a5%80%e0%a4%82-%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-%e0%a4%95%e0%a5%80-%e0%a4%ac%e0%a5%88%e0%a4%a0%e0%a4%95\/\" aria-label=\"More on 38 \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?\">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>38 \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? \u091c\u093e\u0928\u0947\u0902 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902<\/title>\n<meta name=\"description\" content=\"38 \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? \u091c\u093e\u0928\u093f\u090f 38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902? \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902 \u0915\u094d\u092f\u093e \u0925\u0940? \u0907\u0938 \u0939\u093f\u0902\u0926\u0940 \u0932\u0947\u0916 \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\/38-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" 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