{"id":3217,"date":"2020-02-05T09:20:30","date_gmt":"2020-02-05T09:20:30","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=3217"},"modified":"2020-02-06T06:42:02","modified_gmt":"2020-02-06T06:42:02","slug":"%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%a8%e0%a4%bf%e0%a4%b0%e0%a5%8d%e0%a4%af%e0%a4%be%e0%a4%a4","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%ae%e0%a5%87%e0%a4%82-%e0%a4%a8%e0%a4%bf%e0%a4%b0%e0%a5%8d%e0%a4%af%e0%a4%be%e0%a4%a4\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u092e\u092f \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u094b\u0926\u0940 \u0938\u0930\u0915\u093e\u0930 \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f &#8220;\u092e\u0947\u0915 \u0907\u0928 \u0907\u0902\u0921\u093f\u092f\u093e&#8221; \u0928\u0940\u0924\u093f, \u0914\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0908 \u0915\u0930 \u0932\u093e\u092d\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0940 \u0917\u0941\u0923\u0935\u0924\u094d\u0924\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0928\u093e \u0939\u0948\u0964 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u0941\u0906 \u0914\u0930 \u0905\u092d\u0940 \u092d\u0940 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0907\u0938 \u0909\u0926\u094d\u092f\u094b\u0917 \u092a\u0930 \u0928\u090f \u0936\u093e\u0938\u0928 \u0915\u0947 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0930 \u0915\u0941\u091b \u0905\u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u091c\u093e\u0928\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u094b \u0915\u0948\u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0947\u0917\u093e, \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u0917\u090f \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \/ \u0907\u0928\u092a\u0941\u091f \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u0940\u0964 \u0907\u0938 \u092d\u094d\u0930\u092e \u0915\u094b \u092e\u093f\u091f\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \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, \u0909\u092a\u0915\u0930 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 28 \u091c\u0942\u0928 2017 \u0915\u094b \u091c\u0928\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u0928\u094b\u091f \u0915\u093e \u090f\u0915 \u0938\u0947\u091f \u0938\u093e\u091d\u093e \u0915\u093f\u092f\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902, \u092e\u0948\u0902\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092e\u0942\u0932 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902, \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u094b \u092d\u0940 \u0938\u092e\u091d\u093e\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0940 \u0939\u0948 \u091c\u094b \u0915\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0939\u0941\u0924 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"478\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-1024x478.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?\" class=\"wp-image-3249\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-1024x478.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-300x140.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-768x358.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-1536x717.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0928\u093f\u0930\u094d\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/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. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/a><\/li>\n<li><a href=\"#3\">3. \u092e\u093e\u0932 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0916\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c<\/a><\/li>\n<li><a href=\"#4\">4. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/a><\/li>\n<li><a href=\"#5\">5. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0916\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c<\/a><\/li>\n<li><a href=\"#6\">6. \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u091c\u094b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0928\u0939\u0940\u0902 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#7.1\">7.1. \u092c\u0949\u0928\u094d\u0921 \u092f\u093e \u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0947\u0902\u0964<\/a><\/li>\n<li><a href=\"#7.2\">7.2. \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0915\u094d\u0932\u0947\u092e \u0915\u0930 \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0947\u0902\u0964<\/a><\/li>\n<li><a href=\"#7.3\">7.3. \u091c\u0940\u0930\u094b \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#8.1\">8.1. \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0938\u092e\u091d\u093e \u091c\u093e\u0924\u093e \u0939\u0948?<\/a><\/li>\n<\/ul>\n<\/li>\n\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \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%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=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a>, 2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u092e\u0924\u0932\u092c \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u093f\u0938\u0940 \u0914\u0930 \u0926\u0947\u0936 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0915\u094b \u092d\u0947\u091c\u0928\u093e \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u092e\u0924\u0932\u092c \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u092c \u0915\u093f\u0938\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/p>\n\n\n\n<ul><li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0964 <\/li><li>\u0938\u0947\u0935\u093e \u0915\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u092f\u093e \u0916\u0930\u0940\u0926\u093e\u0930 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 <\/li><li>\u0938\u0947\u0935\u093e \u0935\u093f\u0924\u0930\u0923 \u0938\u094d\u0925\u093e\u0928 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0939\u0948\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u0947\u0935\u0932 \u090f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964 <\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/h2>\n\n\n\n<p>IGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 2 \u0915\u0940 \u0909\u092a-\u0927\u093e\u0930\u093e 5 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948:- <strong>&#8220;\u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924&#8221;<\/strong>, \u0907\u0938\u0915\u0940 \u0935\u094d\u092f\u093e\u0915\u0930\u0923\u093f\u0915 \u092d\u093f\u0928\u094d\u0928\u0924\u093e\u0913\u0902 \u0914\u0930 \u091c\u094d\u091e\u093e\u0928-\u0938\u0902\u092c\u0902\u0927\u0940 \u092d\u093e\u0935 \u0915\u0947 \u0938\u093e\u0925, \u0915\u093f\u0938\u0940 \u090f\u0915 \u0926\u0947\u0936 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u094b\u0928\u0947 \u0915\u093e \u092e\u0924\u0932\u092c \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u092e\u0924\u0932\u092c \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0915\u0947 \u0918\u0930\u0947\u0932\u0942 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u092c\u093e\u0939\u0930 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092f\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"3\">\u092e\u093e\u0932 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0916\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c <\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924, \u092e\u093e\u0932 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928 \u091c\u0930\u0941\u0930\u0940 \u0921\u093e\u0915\u094d\u092f\u0942\u092e\u0947\u0902\u091f\u094d\u0938 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924<\/a> \u0935 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094b\u0921 (IEC) \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0947\u0902\u0964 <\/li><li>\u092f\u0926\u093f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940, \u090f\u0915 \u092c\u093e\u0902\u0921 \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"LUT (\u0932\u0947\u091f\u0930 \u0911\u095e \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917)  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/\" target=\"_blank\">LUT (\u0932\u0947\u091f\u0930 \u0911\u095e \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917) <\/a>\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li> \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0947\u0902 \u0915\u093f \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0916\u0930\u0940\u0926 \u0906\u0926\u0947\u0936 \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u0939\u0948\u0902\u0964 <\/li><li> \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u091a\u093e\u0932\u093e\u0928 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e:-<ul><li>\u0935\u0939 \u0938\u092e\u0930\u094d\u0925\u0928 \u091c\u094b \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e, \u092a\u0924\u093e \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTIN \u0928\u0902\u092c\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/#1\" target=\"_blank\">GSTIN \u0928\u0902\u092c\u0930<\/a> \u0939\u094b\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\/\" target=\"_blank\">\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> \u0914\u0930 \u0926\u093f\u0928\u093e\u0902\u0915\u0964 <\/li><li>\u0935\u093f\u0924\u0930\u0923 \u092a\u0924\u0947 \u0914\u0930 \u0917\u0902\u0924\u0935\u094d\u092f \u0926\u0947\u0936 \u0938\u0939\u093f\u0924 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e \u0914\u0930 \u092a\u0924\u093e \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u093e \u0928\u093e\u092e\u0915\u0930\u0923 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (HSN) (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/\" target=\"_blank\">\u092e\u093e\u0932 \u0915\u093e \u0928\u093e\u092e\u0915\u0930\u0923 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (HSN)<\/a> \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u092e\u093e\u0932 \u0915\u093e \u0915\u094b\u0921\u0964 <\/li><li>\u092e\u093e\u0932 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u0914\u0930 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e\u0964 <\/li><li>\u092a\u094d\u0930\u0924\u093f \u092f\u0942\u0928\u093f\u091f \u092e\u0942\u0932\u094d\u092f \u091f\u0942\u091f\u0928\u0947 \u0915\u0947 \u0938\u093e\u0925 \u092e\u093e\u0932 \u0915\u0940 \u0915\u0941\u0932 \u0915\u0940\u092e\u0924\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0964 <\/li><\/ul><\/li><li> \u0936\u093f\u092a\u093f\u0902\u0917 \u092c\u093f\u0932 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u0915\u0930 \u091a\u093e\u0932\u093e\u0928 \u092a\u0930 \u0938\u0942\u091a\u0940\u092c\u0926\u094d\u0927 \u0938\u092e\u093e\u0928 \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0947\u0902\u0964<ul><li>\u090f\u0915 \u0936\u093f\u092a\u093f\u0902\u0917 \u092c\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0926\u093e\u0935\u0947 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0940 \u0915\u093e\u092e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f:-<ol><li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u0916\u0941\u0932\u093e\u0938\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u0906\u0935\u0947\u0926\u0915 \u0928\u0947 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-3 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87\/#6.1.5\" target=\"_blank\">GSTR-3<\/a> \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"GSTR-3B \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">GSTR-3B \u092b\u0949\u0930\u094d\u092e<\/a> \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0930\u0942\u092a \u092e\u0947\u0902 \u091c\u092e\u093e \u0915\u093f\u090f \u0939\u0948\u0902\u0964<\/li><\/ol><\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/h2>\n\n\n\n<p>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 2 (6) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, <strong>&#8220;\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924&#8221;<\/strong> \u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u091c\u092c:-<\/p>\n\n\n\n<ul><li>\u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 <\/li><li>\u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 <\/li><li>\u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0939\u0948\u0964 <\/li><li>\u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0910\u0938\u0940 \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 <\/li><li>\u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0947\u0935\u0932 \u090f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 <\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-style-default\"><p>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-\u0928\u0947\u092a\u093e\u0932 \u092f\u093e \u092d\u0942\u091f\u093e\u0928 \u092e\u0947\u0902, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092c\u091c\u093e\u092f, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u091b\u0942\u091f \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u092d\u0932\u0947 \u0939\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u092d\u093e\u0930\u0924\u0940\u092f \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u0925\u093e\u0913\u0902 \u0914\u0930 \u0930\u0941\u091d\u093e\u0928\u094b\u0902 \u0915\u094b \u0926\u0947\u0916\u0924\u0947 \u0939\u0941\u090f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b\u0964<\/p><\/blockquote>\n\n\n\n<h2 id=\"5\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0916\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c <\/h2>\n\n\n\n<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0924\u0939\u0924, \u0935\u0930\u094d\u0937 2017 \u0915\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 2 (6) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0938\u0947\u0935\u093e\u090f\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0902\u0964 \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935 \u092a\u0942\u0930\u094d\u0923 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0910\u0938\u0947 \u0939\u0940 \u0915\u0941\u091b \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0940 \u0938\u0942\u091a\u0940 \u0906\u092a \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0939\u0948\u0902\u0964 <\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0902\u0964 <\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u092a\u0940\u0913\u090f\u0938) \u0938\u094d\u0925\u093e\u0928 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0939\u0948\u0964 \u0938\u0940\u092e\u093e-\u092a\u093e\u0930 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f, \u091c\u092c \u0924\u0915 \u0915\u093f \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0909\u0932\u094d\u0932\u0947\u0916 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u092b\u093c\u0949\u0932\u094d\u091f \u092a\u0940\u0913\u090f\u0938 \u0938\u0947\u0935\u093e \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u0948\u0964 <\/li><li>\u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u0941\u0906 \u0939\u0948\u0964<\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u0947\u0935\u0932 \u090f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><li>\u092f\u0926\u093f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 IGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u090f\u0915 \u092c\u093e\u0902\u0921 \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"LUT (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/\" target=\"_blank\">LUT<\/a> \u092a\u0947\u0936 \u0915\u0930\u0947\u0902\u0964 <\/li><li>\u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0947\u0902 \u0915\u093f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0947\u0935\u093e \u0938\u092e\u091d\u094c\u0924\u093e \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u093e \u0939\u0941\u0906 \u0939\u0948\u0964 <\/li><li><strong>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u091a\u093e\u0932\u093e\u0928 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e:-<\/strong><ul><li>\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0915\u094d\u092f\u093e \u0905\u0930\u094d\u0925 \u0939\u0948\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e, \u092a\u0924\u093e \u0914\u0930 GSTIN \u0938\u0902\u0916\u094d\u092f\u093e\u0964 <\/li><li>\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u0926\u093f\u0928\u093e\u0902\u0915\u0964 <\/li><li>\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e \u0914\u0930 \u092a\u0924\u093e\u0964 <\/li><li>\u090f\u0915 \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"HSN \u0915\u094b\u0921 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/\" target=\"_blank\">HSN \u0915\u094b\u0921<\/a>\u0964 <\/li><li>\u0938\u094d\u091f\u0947\u091c-\u0935\u093e\u0930 \u092c\u094d\u0930\u0947\u0915\u0921\u093e\u0909\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0915\u0941\u0932 \u092e\u0942\u0932\u094d\u092f, \u092f\u0926\u093f \u0915\u094b\u0908 \u0939\u094b \u0924\u094b\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0964 <\/li><\/ul><\/li><li> \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0930\u094b\u092a\u094b\u0902 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0906\u0935\u0927\u093f\u0915 \u0905\u0935\u0927\u093f (\u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u090f\u0915 \u0935\u0930\u094d\u0937) \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u092e\u093e\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u093f\u0926\u0947\u0936\u0940 \u0906\u0935\u0915 \u092a\u094d\u0930\u0947\u0937\u0923 \u092a\u094d\u0930\u092e\u093e\u0923 \u092a\u0924\u094d\u0930 \u092f\u093e \u092c\u0948\u0902\u0915 \u0930\u0938\u0940\u0926 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u091c\u0948\u0938\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0947\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0909\u0928 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e \u091c\u093f\u0938\u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u092f\u0939 \u0915\u0926\u092e \u0928\u0939\u0940\u0902 \u0909\u0920\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 <\/li><\/ul>\n\n\n\n<h2 id=\"6\">\u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u091c\u094b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0928\u0939\u0940\u0902 \u0939\u0948?<\/h2>\n\n\n\n<ul><li>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947, \u091c\u0939\u093e\u0901 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964 <strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f<\/strong>:- \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u090f\u0915 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u091c\u093f\u0938\u0947 \u0928\u094d\u092f\u0942\u092f\u0949\u0930\u094d\u0915 \u092e\u0947\u0902 \u0930\u0939\u0928\u0947 \u0935\u093e\u0932\u0947 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092a\u091f\u094d\u091f\u0947 \u092a\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092f\u0939 \u090f\u091c\u0947\u0902\u091f \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0930\u0939\u0924\u093e \u0939\u0948 \u0914\u0930 \u0926\u0941\u092c\u0908 \u092e\u0947\u0902 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u091a\u0940\u0928 \u0915\u094b \u092e\u093e\u0932 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li>\u091c\u0939\u093e\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u091a\u093e\u0930 \u092d\u093e\u0930\u0924\u0940\u092f \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u092f\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u092e\u0941\u0926\u094d\u0930\u093e \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0910\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 <strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u0947\u0902:-<\/strong> \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u0915 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 (\u0938\u0932\u093e\u0939) \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0938\u0947\u0935\u093e (\u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\u0938\u0940 \u0938\u0947\u0935\u093e) \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u090f\u0915 \u0907\u0915\u093e\u0908 \u0915\u0947 \u0932\u093f\u090f, \u091c\u0939\u093e\u0902 \u0935\u093f\u0926\u0947\u0936\u0940 \u0907\u0915\u093e\u0908 \u0915\u0940 \u092d\u093e\u0930\u0924\u0940\u092f \u0936\u093e\u0916\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><li>\u090f\u0915 \u0935\u093f\u0926\u0947\u0936\u0940 \u0936\u093e\u0916\u093e \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b <strong>&#8220;\u0938\u0947\u0935\u093e \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924&#8221;<\/strong> \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u092c\u0939\u093f\u0937\u094d\u0915\u0930\u0923 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0935\u0930 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938\u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0936\u093e\u092e\u093f\u0932 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 <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%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092f\u093e\u0924 (opens in a new tab)\">\u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092f\u093e\u0924<\/a> \u0915\u0940 \u092a\u0930\u093f\u092d\u093e\u0937\u093e \u092e\u0947\u0902 \u0935\u093f\u0926\u0947\u0936\u0940 \u0936\u093e\u0916\u093e \u0938\u0947 \u0906\u092f\u093e\u0924\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0924\u0940\u0928 \u0924\u0930\u0940\u0915\u094b\u0902 \u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0906\u0907\u092f\u0947 \u0907\u0928 \u0924\u0940\u0928\u094b\u0902 \u0924\u0930\u0940\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h3 id=\"7.1\">1. \u092c\u0949\u0928\u094d\u0921 \u092f\u093e \u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0947\u0902\u0964 <\/h3>\n\n\n\n<p>\u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u092f\u093e \u0926\u094b\u0928\u094b\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 96 \u090f \u0909\u0928 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u0916\u0902\u0921 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, IGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b GST RFD &#8211; 11 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u090f\u0915 LUT \u092f\u093e \u092c\u093e\u0902\u0921 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948, \u091c\u094b \u0915\u093f \u0928\u094d\u092f\u093e\u092f\u093f\u0915 \u0906\u092f\u0941\u0915\u094d\u0924 \u0915\u094b \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/Format-LUT-Form-RFD-11.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0932\u091f-\u092b\u0949\u0930\u094d\u092e-\u0906\u0930\u090f\u092b\u0921\u0940-11<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/Format-LUT-Form-RFD-11.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902 <\/a><\/div>\n\n\n\n<h4>i) \u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 (\u0909\u092a\u0915\u094d\u0930\u092e \u0915\u0947 \u092a\u0924\u094d\u0930)<\/h4>\n\n\n\n<p>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0914\u0930 \u0906\u092f\u093e\u0924 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902, \u0935\u091a\u0928 \u092a\u0924\u094d\u0930 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u090f\u0915 \u0917\u093e\u0930\u0902\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u090f\u0915 \u092c\u0948\u0902\u0915 \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0917\u093e\u0930\u0902\u091f\u0940 \u0915\u0947 \u0907\u0938 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947, \u092c\u0948\u0902\u0915 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u092d\u093e\u0930\u0924\u0940\u092f \u092c\u0948\u0902\u0915 \u0915\u0940 \u0935\u093f\u0926\u0947\u0936\u0940 \u0936\u093e\u0916\u093e \u0938\u0947 \u0905\u0932\u094d\u092a\u0915\u093e\u0932\u093f\u0915 \u090b\u0923 \u0932\u0947\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u0905\u0917\u0930 \u092c\u0948\u0902\u0915 \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915 (\u092f\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915) \u0910\u0938\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0935\u093f\u092b\u0932 \u0930\u0939\u0924\u093e \u0939\u0948 \u0924\u094b \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u0910\u0938\u093e \u090b\u0923 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u093e \u0909\u092a\u0915\u094d\u0930\u092e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0938\u0930\u0915\u093e\u0930 \u0928\u0947 IGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0909\u092a\u0915\u094d\u0930\u092e\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/#1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"LUT  (opens in a new tab)\">LUT <\/a>\u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0947\u0936 \u0915\u093f\u092f\u093e\u0964 \u092f\u0939 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0940 \u092a\u0930\u0947\u0936\u093e\u0928\u0940 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0914\u0930 \u092b\u093f\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0927\u0928 \u0935\u093e\u092a\u0938\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0927\u0928 \u0935\u093e\u092a\u0938\u0940<\/a> \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<h4>ii) LUT \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u094b\u0917\u094d\u092f \u0939\u0948\u0902?<\/h4>\n\n\n\n<p>\u0910\u0938\u0947 \u0938\u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u091c\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\">\u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e IGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0926\u094b\u0928\u094b\u0902 LUT \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>iii) \u090f\u0932\u092f\u0942\u091f\u0940 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0915\u094c\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948? <\/h4>\n\n\n\n<p>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 (12 \u0915\u093e 2017) \u092f\u093e \u090f\u0915\u0940\u0915\u0943\u0924 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 (13 \u0915\u093e 2017) \u092f\u093e \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u092a\u0930\u093e\u0927 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930 \u0938\u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u0939\u093e\u0902 \u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u0926\u094b \u0938\u094c \u092a\u091a\u093e\u0938 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\/\" target=\"_blank\">\u091a\u093e\u0932\u093e\u0928<\/a> \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u092a\u0902\u0926\u094d\u0930\u0939 \u0926\u093f\u0928 \u092c\u093e\u0926, \u092f\u0926\u093f \u0938\u093e\u092e\u093e\u0928 \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u090f\u0915 \u0935\u0930\u094d\u0937 \u0915\u0940 \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u092a\u0902\u0926\u094d\u0930\u0939 \u0926\u093f\u0928 \u092c\u093e\u0926, \u092f\u093e \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0906\u0917\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u092f\u0941\u0915\u094d\u0924 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948, \u0905\u0917\u0930 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\">\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 <a rel=\"noreferrer noopener\" aria-label=\"FORM GSTR-1 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">FORM GSTR-1<\/a> \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u091a\u093e\u0932\u093e\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%88%E0%A4%B5%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\">\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0938\u0924\u094d\u092f\u093e\u092a\u0928<\/a> \u0930\u0942\u092a \u0938\u0947 \u092d\u0947\u091c\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0914\u0930 \u092f\u0939 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0940 \u091c\u093e\u090f\u0917\u0940 \u0915\u093f \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0909\u0915\u094d\u0924 \u091a\u093e\u0932\u093e\u0928\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u0938\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h4>iv) GST \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092c\u093e\u0902\u0921<\/h4>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0902\u0921 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u093e\u0927\u0928 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u092c\u093e\u0902\u0921 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094b \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0909\u092a\u0915\u0930\u0923 \u0915\u0947 \u0927\u093e\u0930\u0915 \u0915\u093e \u090b\u0923\u0940 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u094b \u0915\u0940 \u091c\u093e\u0930\u0940\u0915\u0930\u094d\u0924\u093e \u0927\u093e\u0930\u0915 \u0915\u0947 \u0939\u093f\u0924 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948 \u092f\u093e \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u092e\u0947\u0902 \u092e\u0942\u0932 \u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092c\u093e\u0902\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0910\u0938\u0947 \u0938\u092d\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948:- <\/p>\n\n\n\n<p>\u091c\u094b LUT \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092c\u0949\u0928\u094d\u0921 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0915\u0947 IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0910\u0938\u0947 \u0915\u0941\u091b \u0928\u093f\u092f\u092e \u0939\u0948\u0902 \u091c\u094b \u090f\u0915 \u092c\u093e\u0902\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u090f\u0915 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0915\u094b \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"7.2\">2. \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0915\u094d\u0932\u0947\u092e \u0915\u0930 \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0930\u0947\u0902\u0964<\/h3>\n\n\n\n<p>\u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0938\u092e\u092f IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u093e \u091a\u0941\u0928 \u0938\u0915\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091a\u0941\u0915\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0939\u093e\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0932\u093e\u0917\u0942 \u0926\u0930 \u092a\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u091a\u093e\u0932\u093e\u0928 \u092a\u0930 IGST \u091a\u093e\u0930\u094d\u091c \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li>\u091a\u0942\u0902\u0915\u093f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u0948\u0902, \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0938\u092e\u092f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f IGST \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0927\u0928\u0935\u093e\u092a\u0938\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0927\u0928\u0935\u093e\u092a\u0938\u0940 <\/a>\u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u090f\u0915 \u092c\u093e\u0930 IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0926\u094b \u0918\u091f\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:-<ul><li>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0939\u093f\u0938\u094d\u0938\u093e\u0964 <\/li><li>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e\u0964 <\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 id=\"7.3\">3. \u091c\u0940\u0930\u094b \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924\u0940\u092f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0938\u0930\u0915\u093e\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b \u0915\u0941\u091b \u0930\u093e\u0939\u0924 \u0914\u0930 \u0932\u093e\u092d \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u091c\u094b\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0926\u0940 \u0917\u0908 \u0938\u0941\u0916-\u0938\u0941\u0935\u093f\u0927\u093e\u0913\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0925\u093e \u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u094b\u0902 \u0915\u094b \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u092f\u093e \u0915\u0930 \u092e\u0941\u0915\u094d\u0924 \u092c\u0928\u093e\u0928\u093e\u0964<\/p>\n\n\n\n<p>IGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 16 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, &#8220;\u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f&#8221; \u0936\u092c\u094d\u0926 \u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u094b\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u092f\u093e \u0926\u094b\u0928\u094b\u0902 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\u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u0930\u0915\u093e\u0930 \u0915\u0940 \u092e\u0902\u0936\u093e \u0926\u094b\u0928\u094b\u0902 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930 \u092e\u0941\u0915\u094d\u0924 \u0925\u0940\u0964<\/li><\/ul>\n\n\n\n<p>\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0915\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u091f\u0948\u0930\u093f\u092b \u0926\u0930 0% \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u091c\u093f\u0938 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0935\u0939 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u094b 0% \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0939\u0915\u0926\u093e\u0930 \u0939\u0948\u0964  <\/p>\n\n\n\n<p>\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0907\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u094b \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u093e\u0928\u0942\u0928 \u092e\u0947\u0902 \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u093e\u092a\u0915 \u0930\u0942\u092a \u0938\u0947 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0907\u0938 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0938\u0947 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0940 \u0915\u0920\u093f\u0928\u093e\u0908 \u0915\u092e \u0939\u094b \u091c\u093e\u090f\u0917\u0940 \u091c\u094b \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u092f\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u094d\u0930\u0924\u093f\u092f\u094b\u0917\u093f\u0924\u093e \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u091b\u0942\u091f \u0926\u0947\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 147 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0938\u092e\u091d\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0935\u0947 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0926\u094b \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0909\u0924\u094d\u092a\u093e\u0926\u093f\u0924 \u092e\u093e\u0932 \u092d\u093e\u0930\u0924 \u0928\u0939\u0940\u0902 \u091b\u094b\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u0941\u092a\u092f\u0947 \u092f\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924, \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0947 \u0905\u0932\u0917 \u0939\u0948\u0902\u0964 \u0910\u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0921\u093f\u092b\u093c\u0949\u0932\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0928\u0939\u0940\u0902 \u092c\u0928\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a, \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u0915\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0915\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0905\u0925\u0935\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/#1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 (\u090f\u0932\u092f\u0942\u091f\u0940) (opens in a new tab)\">\u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 (\u090f\u0932\u092f\u0942\u091f\u0940)<\/a> \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0930\u093f\u092b\u0902\u0921 \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092f\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0924\u0926\u0928\u0941\u0938\u093e\u0930, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0906\u0935\u0947\u0926\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092f\u093e \u0910\u0938\u0947 \u0921\u0940\u092e\u094d\u0921 (\u0938\u092e\u091d\u0928\u093e) \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<h3 id=\"8.1\">1. \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0938\u092e\u091d\u093e \u091c\u093e\u0924\u093e \u0939\u0948?<\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u0917\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0901 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u092d\u093e\u0930\u0924 \u0928\u0939\u0940\u0902 \u091b\u094b\u0921\u093c\u0924\u0940 \u0939\u0948\u0902, \u0914\u0930 \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u092f\u093e \u0924\u094b \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u092f\u093e \u092c\u0926\u0932\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u092e\u0941\u0926\u094d\u0930\u093e \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948 \u0924\u094b \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\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%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> \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u094b\u0902 \u092a\u0930, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u0940 \u0915\u0941\u091b \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\">\u092e\u093e\u0932 \u0915\u0940 \u0915\u0941\u091b \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u094b \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u0910\u0938\u0940 \u0915\u0941\u091b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 48\/2017 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930, \u0915\u0941\u091b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948:-<\/p>\n\n\n\n<ol><li>\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964 <\/li><li>\u090f\u0915\u094d\u0938\u092a\u094b\u0930\u094d\u091f \u0907\u0902\u0938\u0947\u0902\u091f\u093f\u0935 \u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938 \u0905\u0925\u0949\u0930\u093f\u091f\u0940 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964 <\/li><li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0940 \u0917\u0908 \u0907\u0915\u093e\u0908 \u0915\u094b \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964 <\/li><li>\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u0947 \u0935\u093f\u0930\u0942\u0926\u094d\u0927 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 50\/2017-\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0926\u093f\u0928\u093e\u0902\u0915 30 \u091c\u0942\u0928, 2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092c\u0948\u0902\u0915 \u092f\u093e \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094b\u0928\u0947 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u092e\u092f \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u094b\u0926\u0940 \u0938\u0930\u0915\u093e\u0930 \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f &#8220;\u092e\u0947\u0915 \u0907\u0928 \u0907\u0902\u0921\u093f\u092f\u093e&#8221; \u0928\u0940\u0924\u093f, \u0914\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0908 \u0915\u0930 \u0932\u093e\u092d\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0940 \u0917\u0941\u0923\u0935\u0924\u094d\u0924\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0928\u093e \u0939\u0948\u0964 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u0941\u0906 \u0914\u0930 \u0905\u092d\u0940 \u092d\u0940 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0907\u0938 \u0909\u0926\u094d\u092f\u094b\u0917 \u092a\u0930 \u0928\u090f \u0936\u093e\u0938\u0928 \u0915\u0947 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\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%ae%e0%a5%87%e0%a4%82-%e0%a4%a8%e0%a4%bf%e0%a4%b0%e0%a5%8d%e0%a4%af%e0%a4%be%e0%a4%a4\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\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 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948? \u0914\u0930 \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u0947 \u0915\u093f\u0924\u0928\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948? \u0924\u0925\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0915\u093f\u0924\u0928\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0939\u093f\u0902\u0926\u0940 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