{"id":3561,"date":"2020-03-07T05:57:07","date_gmt":"2020-03-07T05:57:07","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=3561"},"modified":"2020-10-07T04:26:07","modified_gmt":"2020-10-07T04:26:07","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%8f%e0%a4%a1%e0%a4%b5%e0%a4%be%e0%a4%82%e0%a4%b8-%e0%a4%b0%e0%a5%82%e0%a4%b2%e0%a4%bf%e0%a4%82%e0%a4%97","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%8f%e0%a4%a1%e0%a4%b5%e0%a4%be%e0%a4%82%e0%a4%b8-%e0%a4%b0%e0%a5%82%e0%a4%b2%e0%a4%bf%e0%a4%82%e0%a4%97\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094d\u092f\u093e \u0939\u0948- \u091c\u093e\u0928\u093f\u090f"},"content":{"rendered":"\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094b\u0908 \u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0905\u0917\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0930\u0947\u0936\u093e\u0928\u0940 \u0915\u093e \u0936\u093f\u0915\u093e\u0930 \u0939\u0948, \u0914\u0930 \u0909\u0938\u0947 \u0909\u0938\u0915\u093e \u0939\u0932 \u0928\u0939\u0940\u0902 \u092e\u093f\u0932 \u0930\u0939\u093e \u0939\u0948, \u0924\u094b \u0928\u093f\u0936\u094d\u091a\u093f\u0902\u0924 \u0939\u094b \u091c\u093e\u0907\u092f\u0947 ! \u0915\u094d\u092f\u094b\u0915\u093f, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0936\u093e\u0938\u0928 (\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917) \u092a\u093e\u0930\u093f\u0924 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https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u0921\u0935\u093e\u0902\u0938-\u0930\u0942\u0932\u093f\u0902\u0917-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u0940-\u0939\u0948_-1-300x202.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u0921\u0935\u093e\u0902\u0938-\u0930\u0942\u0932\u093f\u0902\u0917-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u0940-\u0939\u0948_-1-768x516.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u0921\u0935\u093e\u0902\u0938-\u0930\u0942\u0932\u093f\u0902\u0917-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u0940-\u0939\u0948_-1-1536x1033.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u0921\u0935\u093e\u0902\u0938-\u0930\u0942\u0932\u093f\u0902\u0917-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u0940-\u0939\u0948_-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \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. \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0940 \u0927\u093e\u0930\u093e<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u094d\u092f\u094b\u0902 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093e\u092d<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u092c \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u0930\u0947\u0902?<\/a><\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940 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\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0940 \u092e\u0948\u0928\u0941\u0905\u0932 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0914\u0930 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938<\/h2>\n\n\n\n<p>1993 \u092e\u0947\u0902, \u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 245N \u0938\u0947 245R \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0925\u0947\u0964 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0940 \u090f\u0915 \u0932\u093f\u0916\u093f\u0924 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href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\">\u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u0936\u094d\u0928\u094b\u0902 \u092a\u0930 \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0906\u0935\u0947\u0926\u0915 \u0915\u094b \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0905\u0917\u094d\u0930\u093f\u092e \u0928\u093f\u0930\u094d\u0923\u092f \u090f\u0915 \u0932\u093f\u0916\u093f\u0924 \u0928\u093f\u0930\u094d\u0923\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 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\u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0915 \u0915\u094b \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0938\u093e\u0925 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u091c\u093f\u0938 \u092a\u0930 \u0905\u0917\u094d\u0930\u093f\u092e \u092b\u0948\u0938\u0932\u093e \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u094d\u092f\u094b\u0902 \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938<\/a> \u0915\u0947 \u0924\u0939\u0924, \u0915\u093f\u0938\u0940 \u092d\u0940 \u0909\u0928\u094d\u0928\u0924 \u0936\u093e\u0938\u0928 (\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917) \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u092f\u093e \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u094b \u0938\u092e\u091d\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u0906\u0935\u0947\u0926\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0940 \u0917\u0908 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u0947 \u0932\u093f\u090f \u0905\u0917\u094d\u0930\u093f\u092e \u092e\u0947\u0902 \u0928\u093f\u0936\u094d\u091a\u093f\u0924\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li><strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u093f\u0926\u0947\u0936\u0940 \u0928\u093f\u0935\u0947\u0936 (\u090f\u092b\u0921\u0940\u0906\u0908) \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u093e:-<\/strong> \u0915\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u094b \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0930\u0928\u093e \u0914\u0930 \u090f\u092b\u0921\u0940\u0906\u0908 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0938\u094d\u092a\u0937\u094d\u091f \u0924\u0938\u094d\u0935\u0940\u0930 \u0926\u093f\u0916\u093e\u0928\u093e\u0964 \u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u0914\u0930 \u0938\u094d\u0935\u091a\u094d\u091b \u0915\u0930\u093e\u0927\u093e\u0928 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u093f\u092f\u094b\u0902 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0947\u0917\u093e \u091c\u094b \u0917\u0902\u0926\u0947 \u0915\u0930 \u0935\u093f\u0935\u093e\u0926\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u092e\u0941\u0915\u0926\u092e\u0947\u092c\u093e\u091c\u0940 \u0914\u0930 \u092e\u0939\u0902\u0917\u0947 \u0915\u093e\u0928\u0942\u0928\u0940 \u0935\u093f\u0935\u093e\u0926\u094b\u0902 \u0915\u094b \u0915\u092e \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0938\u092e\u092f\u092c\u0926\u094d\u0927, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0940 \u0914\u0930 \u0915\u093f\u092b\u093e\u092f\u0924\u0940 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093e\u092d<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0915\u0941\u091b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0932\u093e\u092d \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928 \u0932\u093e\u092d\u094b\u0902 \u0915\u094b \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0906\u0935\u0947\u0926\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u093f\u0924 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u092a\u0930 \u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/li><li>\u0905\u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0902\u092d\u093f\u0915 \u091a\u0930\u0923 \u092e\u0947\u0902 \u092e\u0941\u0915\u0926\u092e\u0947\u092c\u093e\u091c\u0940 \u0915\u092e \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0915 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u092e\u093e\u0927\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0906\u0935\u0947\u0926\u0928 \u0915\u093e \u092a\u094d\u0930\u093e\u0930\u0902\u092d\u093f\u0915 \u0928\u093f\u092a\u091f\u093e\u0928\u0964<\/li><li>\u0915\u094d\u092f\u093e \u0906\u0935\u0947\u0926\u0915 \u0915\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0938\u0941\u0928\u0935\u093e\u0908 \u0915\u093e \u0905\u0935\u0938\u0930 \u0926\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0909\u091a\u094d\u091a\u093e\u0930\u0923 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0940 \u0914\u0930 \u0909\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0936\u093e\u0938\u0928 \u0915\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u092e\u093e\u0902\u0917\u094b\u0902 \u092e\u0947\u0902 \u0909\u091a\u094d\u091a \u0932\u093e\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u092c \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 97 (2) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0915\u094b\u0908 \u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0909\u0928\u094d\u0928\u0924 \u0936\u093e\u0938\u0928 (\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917) \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u092c \u0935\u0939 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0938\u0947 \u0905\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0939\u094b:-<\/p>\n\n\n\n<ul><li>\u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923\u0964 <\/li><li>\u090f\u0915 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u0940 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u091c\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u0940 \u0926\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%80-%E0%A4%A6%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0915\u0930 \u0915\u0940 \u0926\u0930<\/a> \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \/ \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\">\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0947 \u0938\u092e\u092f \u0914\u0930 \u092e\u0942\u0932\u094d\u092f \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923\u0964 <\/li><li>\u0915\u094d\u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (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 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 (\u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\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%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\">\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e<\/a> \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948) \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u094b\u0917\u0940\u0964 <\/li><li>\u0915\u093f\u0938\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \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\">\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923\u0964 <\/li><li>\u0915\u094d\u092f\u093e \u0906\u0935\u0947\u0926\u0915 \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%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\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/a> \u0939\u094b\u0928\u093e \u0939\u0948?<\/li><li>\u0915\u094d\u092f\u093e \u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0906\u0935\u0947\u0926\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u094b\u0908 \u0935\u093f\u0936\u0947\u0937 \u0915\u093e\u0930\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u092a\u0930\u093f\u0923\u0924 \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<p>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940, \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0906\u0935\u0947\u0926\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"CGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\">CGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a>, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 98 (4) \u0915\u0947 \u0924\u0939\u0924 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0928\u093f\u0930\u094d\u0923\u092f \u0938\u0947 \u0926\u0941\u0916\u0940 \u0939\u094b\u0915\u0930 CGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 100 (1) \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \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%85%E0%A4%AA%E0%A5%80%E0%A4%B2-%E0%A4%A6%E0%A4%BE%E0%A4%AF%E0%A4%B0-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u092a\u0940\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 (opens in a new tab)\">\u0905\u092a\u0940\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902<\/a>\u0964<\/p>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923<\/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 96 \u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0930\u093e\u091c\u094d\u092f \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0917\u0920\u093f\u0924 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u094b \u0909\u0938 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \/ \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u093e \u0917\u0920\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u0930\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u093f\u092f\u0941\u0915\u094d\u0924 \u0915\u0930\u0947\u0917\u0940 \u0914\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e\u094b\u0902, 2017 \u0915\u0947 \u0928\u093f\u092f\u092e 103 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0906\u092f\u0941\u0915\u094d\u0924 \u0915\u0947 \u092a\u0926 \u0938\u0947 \u0928\u0940\u091a\u0947 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u0940\u0964<\/li><li>\u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0947 \u0905\u0917\u094d\u0930\u093f\u092e \u0906\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 98 \u092e\u0947\u0902 \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e?<\/h2>\n\n\n\n<p><a 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)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924, \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 (\u0909\u0928\u094d\u0928\u0924 \u0936\u093e\u0938\u0928) \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092c\u095c\u0940 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0935\u0947\u092c\u0938\u093e\u0907\u091f <a href=\"https:\/\/www.gst.gov.in\/\">https:\/\/www.gst.gov.in\/<\/a> \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091a\u0930\u0923\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0939\u092e \u0928\u0940\u091a\u0947 \u0907\u0928 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \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=\"431\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/online-gst-portel-1-1024x431.jpg\" alt=\"\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \" class=\"wp-image-3562\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/online-gst-portel-1-1024x431.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/online-gst-portel-1-300x126.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/online-gst-portel-1-768x323.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/online-gst-portel-1.jpg 1241w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 <\/figcaption><\/figure>\n\n\n\n<h3>1. \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0935\u0947\u092c\u0938\u093e\u0907\u091f \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a <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%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\" 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)\">\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u092f\u0947\u0902\u0917\u0947\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u094b \u0905\u092a\u0928\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0913\u092a\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0909\u0938\u0947 \u0932\u0949\u0917\u093f\u0928 \u0915\u0930 \u0932\u0940\u091c\u093f\u092f\u0947\u0964<\/p>\n\n\n\n<h3>2. services (\u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c) \u0935\u093f\u0915\u0932\u094d\u092a<\/h3>\n\n\n\n<p> \u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u090a\u092a\u0930 \u090f\u0915 \u0928\u0940\u0932\u0947 \u0930\u0902\u0917 \u0915\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u094b\u0917\u0940\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0909\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u092e\u0947\u0902 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u0935\u093f\u0915\u0932\u094d\u092a services \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"61\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/option-1024x61.jpg\" alt=\"\" class=\"wp-image-3563\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/option-1024x61.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/option-300x18.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/option-768x46.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/option.jpg 1144w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0911\u092a\u094d\u0936\u0928 <\/figcaption><\/figure>\n\n\n\n<h3> 3. User services \u0935\u093f\u0915\u0932\u094d\u092a<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 services \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0915\u0941\u091b \u0928\u090f \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0909\u0928 \u0938\u092d\u0940 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u092f\u0942\u091c\u0930 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0915\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0939\u092e\u0928\u0947 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0932\u093e\u0932 \u0930\u0902\u0917 \u0915\u0947 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"783\" height=\"358\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/user-services.jpg\" alt=\"\" class=\"wp-image-3564\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/user-services.jpg 783w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/user-services-300x137.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/user-services-768x351.jpg 768w\" sizes=\"(max-width: 783px) 100vw, 783px\" \/><\/figure>\n\n\n\n<h3>4. my application \u0935\u093f\u0915\u0932\u094d\u092a<\/h3>\n\n\n\n<p>\u092f\u0942\u091c\u0930 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0914\u0930 \u0928\u090f \u0914\u0930 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u0938\u092d\u0940 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a my application \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0939\u092e\u0928\u0947 \u0907\u0928 \u0938\u092d\u0940 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"774\" height=\"353\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/my-application.jpg\" alt=\"my application \u0935\u093f\u0915\u0932\u094d\u092a\" class=\"wp-image-3565\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/my-application.jpg 774w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/my-application-300x137.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/my-application-768x350.jpg 768w\" sizes=\"(max-width: 774px) 100vw, 774px\" \/><figcaption> my application \u0935\u093f\u0915\u0932\u094d\u092a <\/figcaption><\/figure>\n\n\n\n<h4>i. application type \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>My application \u092a\u0947\u091c \u092a\u0930 \u0906\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0906\u092a\u0915\u094b \u090f\u092a\u094d\u0932\u0940\u0915\u0947\u0936\u0928 \u091f\u093e\u0907\u092a \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u0928\u0940\u091a\u0947 \u090f\u0915 \u0921\u094d\u0930\u093e\u092a \u0921\u093e\u0909\u0928 \u092e\u0947\u0928\u0942 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0938\u0947 \u0906\u092a\u0915\u094b \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u091a\u0941\u0928\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0939\u092e\u0928\u0947 \u092f\u0939\u093e\u0901 \u092a\u0930 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0928\u093e\u092e \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u091a\u0941\u0928\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"809\" height=\"367\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/application-type.jpg\" alt=\"application type \u0935\u093f\u0915\u092a\" class=\"wp-image-3567\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/application-type.jpg 809w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/application-type-300x136.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/application-type-768x348.jpg 768w\" sizes=\"(max-width: 809px) 100vw, 809px\" \/><figcaption> application type \u0935\u093f\u0915\u092a <\/figcaption><\/figure>\n\n\n\n<h4> ii. From date \u092e\u0947\u0928\u0942<\/h4>\n\n\n\n<p>\u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u091f\u093e\u0907\u092a \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0920\u0940\u0915 \u092c\u0930\u093e\u092c\u0930 \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0926\u094b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964 \u092a\u0939\u0932\u093e \u0939\u0948, from date \u092e\u0947\u0928\u0942 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0906\u092a\u0915\u094b \u091c\u093f\u0938 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0941\u0908\u0932\u093f\u0902\u0917 \u0915\u0930\u0928\u093e \u0939\u0948 \u0909\u0938 \u0924\u093e\u0930\u0940\u0916 \u0915\u0940 \u0924\u093f\u0925\u093f \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u0948\u0964 \u0926\u0942\u0938\u0930\u093e \u0939\u0948, To date  \u092e\u0947\u0928\u0942 \u0907\u0938\u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0915\u092c \u0924\u0915 \u0909\u0928\u094d\u0928\u0924 \u0936\u093e\u0938\u0928 \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0930\u0928\u093e \u0939\u0948, \u0909\u0938 \u0924\u093e\u0930\u0940\u0916 \u0915\u0940 \u0924\u093f\u0925\u093f \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 <\/p>\n\n\n\n<h4> iii. NEW APPLICATION \u092c\u091f\u0928<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u0915\u0947 \u0924\u0940\u0928\u094b \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u0938\u0939\u0940 \u0938\u0947 \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u092c\u093e\u0930 \u091a\u0947\u0915 \u0915\u094d\u0930 \u0932\u0940\u091c\u093f\u092f\u0947 \u0915\u0939\u0940 \u0906\u092a\u0928\u0947 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0917\u0932\u0924 \u0924\u094b \u0928\u0939\u0940\u0902 \u092d\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u090f\u0915 \u092c\u093e\u0930 \u092a\u0941\u0938\u094d\u091f\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0926\u094b \u092c\u091f\u0928 \u0928\u0940\u0932\u0947 \u0930\u0902\u0917 \u0915\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0909\u0928 \u0926\u094b\u0928\u094b\u0902 \u092c\u0941\u0924\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u092c\u091f\u0928 \u0928\u094d\u092f\u0942 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"796\" height=\"321\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/new-application.jpg\" alt=\"NEW APPLICATION \u092c\u091f\u0928 \" class=\"wp-image-3568\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/new-application.jpg 796w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/new-application-300x121.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/new-application-768x310.jpg 768w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><figcaption> NEW APPLICATION \u092c\u091f\u0928  <\/figcaption><\/figure><\/div>\n\n\n\n<h4>iv. Deposit in cash ledger \u092c\u091f\u0928<\/h4>\n\n\n\n<p>\u0928\u094d\u092f\u0942 \u090f\u092a\u094d\u0932\u0940\u0915\u0947\u0936\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0906\u092a\u0915\u094b \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940, \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0924\u0940\u0928 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0905\u092a\u0928\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0907\u0928\u0915\u094b \u092d\u0930\u093f\u092f\u0947\u0964 \u092f\u0939\u093e\u0901 \u0939\u092e\u0928\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0905\u092c \u0906\u092a\u0915\u094b \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u0928\u0940 \u0930\u093e\u0936\u093f \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u091c\u0948\u0938\u093e \u0915\u0940 \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 5000 \u0930\u0941\u092a\u090f \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u092d\u0930\u093e \u0939\u0948\u0964 \u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0928\u0940\u091a\u0947 \u0906\u092a\u0915\u094b <strong>\u0915\u0948\u0936 \u092c\u0941\u0915 \u092e\u0947\u0902 \u091c\u092e\u093e \u0915\u0930\u0947\u0902<\/strong> \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"769\" height=\"374\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/sgst.jpg\" alt=\"Deposit in cash ledger \u092c\u091f\u0928 \" class=\"wp-image-3569\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/sgst.jpg 769w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/sgst-300x146.jpg 300w\" sizes=\"(max-width: 769px) 100vw, 769px\" \/><figcaption> Deposit in cash ledger \u092c\u091f\u0928  <\/figcaption><\/figure>\n\n\n\n<h4>v.Tax Liability \u092a\u0947\u091c<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u0915\u0948\u0936 \u092c\u0941\u0915 \u092e\u0947\u0902 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u092c\u0941\u0924\u094d\u0924\u094b\u0902\u092c \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a \u091f\u0947\u092c\u0932 \u0915\u0940 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0935\u093f\u0924\u094d\u0924 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u094b \u0905\u092a\u0928\u0947 \u0939\u093f\u0938\u093e\u092c \u0938\u0947 \u092d\u0930\u093f\u092f\u0947\u0964 <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"803\" height=\"330\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/create-challan.jpg\" alt=\"\" class=\"wp-image-3570\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/create-challan.jpg 803w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/create-challan-300x123.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/create-challan-768x316.jpg 768w\" sizes=\"(max-width: 803px) 100vw, 803px\" \/><\/figure><\/div>\n\n\n\n<h3>5. E-Payment \u0911\u092a\u094d\u0936\u0928<\/h3>\n\n\n\n<p>Tax Liability \u092a\u0947\u091c \u092a\u0930 \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0915\u0941\u091b \u092a\u094d\u0930\u0915\u093e\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0909\u0928\u092e\u0947 \u0938\u0947 \u090f\u0915 \u092d\u0941\u0917\u0924\u093e\u0928 \u0935\u093f\u0915\u0932\u094d\u092a \u0908-\u092a\u0947\u092e\u0947\u0902\u091f \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0907\u0938\u0940 \u092a\u0947\u091c \u092e\u0947\u0902 \u0926\u093e\u092f\u0940 \u0914\u0930 \u091c\u093e\u0928\u0947 \u092a\u0930 generate challan \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"838\" height=\"255\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/e-payment.jpg\" alt=\"E-Payment \u0911\u092a\u094d\u0936\u0928\" class=\"wp-image-3571\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/e-payment.jpg 838w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/e-payment-300x91.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/e-payment-768x234.jpg 768w\" sizes=\"(max-width: 838px) 100vw, 838px\" \/><figcaption> E-Payment \u0911\u092a\u094d\u0936\u0928 <\/figcaption><\/figure><\/div>\n\n\n\n<h3>6. Payment summary \u092a\u0947\u091c<\/h3>\n\n\n\n<p>E-payment \u0911\u092a\u094d\u0936\u0928 \u091a\u0941\u0928\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0915\u094b \u0905\u092c \u092a\u0947\u092e\u0947\u0902\u091f \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u090f\u0915 \u092c\u093e\u0930 \u092a\u092f\u0947\u092e\u0902\u0924 \u0939\u094b \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0947\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u090f\u0915 \u092e\u0948\u0938\u0947\u091c <strong>\u0906\u092a\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u092b\u0932\u0924\u093e\u092a\u0942\u0930\u094d\u0935\u0915 \u092a\u0942\u0930\u093e \u0939\u094b \u0917\u092f\u093e \u0939\u0948<\/strong> \u0928\u093e\u092e \u0915\u093e \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0917\u093e\u0964 \u0907\u0924\u0928\u093e \u0939\u094b \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u092c\u091f\u0928 Continue \u0928\u093e\u092e \u0915\u0947 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"860\" height=\"337\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/paymment-summary.jpg\" alt=\"\" class=\"wp-image-3572\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/paymment-summary.jpg 860w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/paymment-summary-300x118.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/paymment-summary-768x301.jpg 768w\" sizes=\"(max-width: 860px) 100vw, 860px\" \/><\/figure>\n\n\n\n<h3>7. Advance ruling application \u092a\u0947\u091c<\/h3>\n\n\n\n<p>\u090a\u092a\u0930 \u0906\u092a\u0928\u0947 \u0926\u0947\u0916\u093e \u0915\u0940 \u0906\u092a\u0915\u093e \u092a\u0947\u092e\u0947\u0902\u091f \u0939\u094b \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u0908 \u0935\u093f\u0902\u0921\u094b \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0928\u093e\u092e \u0915\u0940 \u0916\u0941\u0932\u0947\u0917\u0940\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0906\u092a\u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u092a\u0942\u0930\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u0940\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0911\u092a\u094d\u0936\u0928 \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u092d\u0930\u0947 \u0939\u0941\u090f \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964 \u0914\u0930 \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940:- <\/p>\n\n\n\n<ul><li>correspondence address (\u092a\u0924\u094d\u0930\u093e\u091a\u093e\u0930 \u0915\u093e \u092a\u0924\u093e) \u0935\u093f\u0915\u0932\u094d\u092a \u092d\u0930\u093f\u092f\u0947\u0964 <\/li><li>nature of the activity (\u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f) \u0935\u093f\u0915\u0932\u094d\u092a \u092d\u0930\u093f\u092f\u0947\u0964 <\/li><li>issues on which advance ruling required (\u091c\u093f\u0928 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u092a\u0930 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948) \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u091a\u0941\u0928\u093f\u090f\u0964 <\/li><li>details of the advance ruling application (\u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0906\u0935\u0947\u0926\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923) \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u093f\u092f\u0947\u0964 <\/li><li>upload supporting documents (\u0938\u0939\u093e\u092f\u0915 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0947\u0902) \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u0947\u0902 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0947\u0902\u0964 <\/li><\/ul>\n\n\n\n<h3>8. Declaration (\u0918\u094b\u0937\u0923\u093e) \u0935\u093f\u0915\u0932\u094d\u092a<\/h3>\n\n\n\n<p>\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u092a\u0947\u091c \u092a\u0930 \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0921\u0947\u0915\u094d\u0932\u0947\u0930\u0947\u0936\u0928 (\u0918\u094b\u0937\u0923\u093e) \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0926\u094b \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0906\u092a\u0915\u094b \u0938\u0939\u0940 (\u2713) \u0915\u093e \u0928\u093f\u0936\u093e\u0928 \u0932\u0917\u093e\u0928\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 verification (\u0938\u0924\u094d\u092f\u093e\u092a\u0928) \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u090f\u0915 \u091f\u093f\u092a\u094d\u092a\u095c\u0940 \u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0938\u0939\u0940 \u0915\u093e \u0928\u093f\u0936\u093e\u0928 \u0932\u0917\u093e\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"837\" height=\"368\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/proceed-to-file.jpg\" alt=\"\" class=\"wp-image-3573\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/proceed-to-file.jpg 837w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/proceed-to-file-300x132.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/proceed-to-file-768x338.jpg 768w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/figure><\/div>\n\n\n\n<h4>i. Name of authorized signatory \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0915\u094b \u091f\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u0925\u094b\u095c\u093e \u0914\u0930 \u0928\u0940\u091a\u0947 \u0906\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e \u0928\u093e\u092e \u0915\u093e \u0911\u092a\u094d\u0936\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0909\u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<h4>ii. Place (\u091c\u0917\u0939)<\/h4>\n\n\n\n<p>\u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e, \u0935\u093e\u0932\u0947 \u0911\u092a\u094d\u0936\u0928 \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u092c\u093f\u0932\u0915\u0941\u0932 \u0907\u0938\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0906\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u090f\u0915 \u092a\u094d\u0932\u0947\u0938 \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0909\u0938\u0947 \u092d\u0930\u093f\u092f\u0947\u0964<\/p>\n\n\n\n<h4>iii. Proceed to file \u092c\u091f\u0928<\/h4>\n\n\n\n<p>\u0918\u094b\u0937\u0923\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u0920\u0940\u0915 \u0924\u0930\u0939 \u0938\u0947 \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0907\u0938\u0940 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u092a\u094d\u0930\u094b\u0938\u0940\u0921 \u091f\u0942 \u092b\u093e\u0907\u0932 \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0909\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<h3>9. Warning (\u091a\u0947\u0924\u093e\u0935\u0928\u0940) \u092a\u0947\u091c<\/h3>\n\n\n\n<p>\u090a\u092a\u0930 \u0918\u094b\u0937\u0923\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u0938\u0939\u0940 \u0924\u0930\u0915\u0947 \u0938\u0947 \u092d\u0930\u0947\u0902\u0964 \u090f\u0915 \u092c\u093e\u0930 \u0909\u0938\u0947 \u091a\u0947\u0915 \u092d\u0940 \u0915\u0930 \u0932\u0940\u091c\u093f\u092f\u0947\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u092a\u094d\u0930\u094b\u0938\u0940\u0921 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0926\u094b \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u092a\u0939\u0932\u093e \u0939\u0948, <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%A1%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%B8%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=\"submit with DSC (opens in a new tab)\">submit with DSC<\/a> \u0926\u0942\u0938\u0930\u093e \u0939\u0948, <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%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"submit with EVC (opens in a new tab)\">submit with EVC<\/a> \u092c\u091f\u0928\u0964 \u0906\u092a\u0915\u094b \u0915\u093f\u0938\u0940 \u090f\u0915 \u092c\u091f\u0928 \u0915\u094b \u091a\u0941\u0928\u0915\u0930 \u0907\u0938 \u091a\u0947\u0924\u093e\u0935\u0928\u0940 \u092e\u0948\u0938\u0947\u091c \u0915\u094b \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0915\u0930\u0947\u0902\u0964  <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"915\" height=\"394\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/submit-with-dsc.jpg\" alt=\"\" class=\"wp-image-3575\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/submit-with-dsc.jpg 915w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/submit-with-dsc-300x129.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/submit-with-dsc-768x331.jpg 768w\" sizes=\"(max-width: 915px) 100vw, 915px\" \/><\/figure><\/div>\n\n\n\n<p>\u0939\u092e\u0928\u0947 \u092f\u0939\u093e\u0902 \u092a\u0930 \u0908\u0935\u0940\u0938\u0940 \u092c\u091f\u0928 \u0915\u094b \u091a\u0941\u0928\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0939\u092e\u0928\u0947 \u092f\u0939\u093e\u0901 \u092a\u0930 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0908\u0935\u0940\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u0935\u093f\u0902\u0921\u094b \u0916\u0941\u0932\u0947\u0917\u0940 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0906\u092a\u0915\u0947 \u0930\u091c\u093f\u0938\u094d\u091f\u0930\u094d\u0921 \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 \u092a\u0930 \u090f\u0915 \u0913\u091f\u0940\u092a\u0940 \u0906\u092f\u093e \u0939\u094b\u0917\u093e\u0964 \u0909\u0938\u0947 \u0907\u0938 \u0935\u093f\u0902\u0921\u094b \u092e\u0947\u0902 \u092d\u0930\u093f\u092f\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"403\" height=\"234\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/otp.jpg\" alt=\"\" class=\"wp-image-3576\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/otp.jpg 403w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/otp-300x174.jpg 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><\/figure><\/div>\n\n\n\n<h3>10. Acknowledgement (\u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f) \u0935\u093f\u0902\u0921\u094b<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0908\u0935\u0940\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0913\u091f\u0940\u092a\u0940 \u0928\u0902\u092c\u0930 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u0908 \u0935\u093f\u0902\u0921\u094b Acknowledgement (\u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f) \u0935\u093f\u0902\u0921\u094b \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u0940\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u090f\u0915 \u092e\u0948\u0938\u0947\u091c \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0938\u092c\u093f\u092e\u091f \u0939\u094b\u0928\u0947 \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"801\" height=\"423\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/acknowledge-window.jpg\" alt=\"\" class=\"wp-image-3577\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/acknowledge-window.jpg 801w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/acknowledge-window-300x158.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/acknowledge-window-768x406.jpg 768w\" sizes=\"(max-width: 801px) 100vw, 801px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0938 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u0940\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"ARN \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%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%86%E0%A4%B0%E0%A4%8F%E0%A4%A8-%E0%A4%B8%E0%A4%82%E0%A4%96%E0%A5%8D%E0%A4%AF%E0%A4%BE\/\" target=\"_blank\">ARN \u0928\u0902\u092c\u0930<\/a>, \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \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\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930<\/a>, <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> \u0915\u093e \u0928\u093e\u092e \u0906\u0926\u093f \u091c\u0948\u0938\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0940\u0964 \u0907\u0938\u0940 \u092a\u0947\u091c \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u090f\u0915 \u092c\u091f\u0928 download \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0915\u0947 \u0906\u092a \u0907\u0938 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u092d\u0940 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"681\" height=\"402\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/download.jpg\" alt=\"\" class=\"wp-image-3578\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/download.jpg 681w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/download-300x177.jpg 300w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/figure><\/div>\n\n\n\n<h3>11. Go to my application \u0935\u093f\u0915\u0932\u094d\u092a <\/h3>\n\n\n\n<p>Acknowledgement (\u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f) \u0935\u093f\u0902\u0921\u094b \u092a\u0930 \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0938\u092c\u0938\u0947 \u0926\u093e\u0908 \u0914\u0930 \u090f\u0915 \u0932\u093f\u0902\u0915 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u094b\u0917\u0940 \u091c\u093f\u0938\u0915\u093e \u0928\u093e\u092e <strong>\u0917\u094b \u091f\u0942 \u092e\u093e\u0908 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928<\/strong> \u0939\u0948\u0964 \u0907\u0938 \u0932\u093f\u0902\u0915 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u093f\u092f\u0947\u0964 \u0907\u0938 \u0932\u093f\u0902\u0915 \u0938\u0947 \u0906\u092a \u0905\u092a\u0928\u0947 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"810\" height=\"321\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/go-to-my-application.jpg\" alt=\"\" class=\"wp-image-3580\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/go-to-my-application.jpg 810w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/go-to-my-application-300x119.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/go-to-my-application-768x304.jpg 768w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u090d\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u091f\u093e\u0907\u092a \u0905\u0925\u0935\u093e \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0928\u0940\u091a\u0947 search \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0915\u094b \u0905\u092a\u0928\u093e \u092b\u0949\u0930\u094d\u092e \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0906\u092a \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"797\" height=\"165\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/applications.jpg\" alt=\"\" class=\"wp-image-3581\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/applications.jpg 797w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/applications-300x62.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/applications-768x159.jpg 768w\" sizes=\"(max-width: 797px) 100vw, 797px\" \/><\/figure>\n\n\n\n<h2 id=\"9\">\u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0930\u0928\u0947 \u0939\u0947\u0924\u0941 \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0938\u0947 \u0905\u092a\u0940\u0932<\/h2>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092f\u0942\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.4\" target=\"_blank\">\u092f\u0942\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0917\u0920\u093f\u0924 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 99 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0909\u0938 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u090f\u0915 \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 101 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940, \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0906\u0935\u0947\u0926\u0915 \u0927\u093e\u0930\u093e 98 \u0915\u0940 \u0909\u092a-\u0927\u093e\u0930\u093e (4) \u0915\u0947 \u0924\u0939\u0924 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0928\u093f\u0930\u094d\u0923\u092f \u0938\u0947 \u0928\u093e\u0916\u0941\u0936 \u0939\u094b\u0915\u0930 \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u094b \u0905\u092a\u0940\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0905\u092a\u0940\u0932 \u0909\u0938 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0926\u093e\u092f\u0930 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940 \u091c\u093f\u0938 \u0926\u093f\u0928 \u0928\u093f\u092f\u092e \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0905\u092a\u0940\u0932 \u0915\u0940 \u091c\u093e\u0928\u0940 \u0939\u0948\u0964<\/li><li>\u090f\u0915 \u0905\u092a\u0940\u0932 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940:-<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 ARA- 02 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u0935\u0947\u0926\u0915 \u0915\u0940 \u092b\u0940\u0938 \u0915\u0947 \u0938\u093e\u0925 10,000 \u0930\u0941 \u0939\u0948\u0964<\/li><li>\u092b\u0949\u0930\u094d\u092e GST ARA- 03 \u092e\u0947\u0902 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u094b\u0908 \u0936\u0941\u0932\u094d\u0915 \u0928\u0939\u0940\u0902\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/ARA-02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 ARA-02<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/ARA-02.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902<\/a><\/div>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/Form-GST-ARA-03_nnnn.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940-ARA-03<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/Form-GST-ARA-03_nnnn.pdf\" class=\"wp-block-file__button\" download> \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902<\/a><\/div>\n\n\n\n<ul><li>\u0905\u092a\u0940\u0932 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u092a\u0915\u094d\u0937\u094b\u0902 \u0915\u094b \u0905\u092a\u0940\u0932 \u092f\u093e \u0938\u0941\u0928\u0935\u093e\u0908 \u0915\u0947 \u0905\u0935\u0938\u0930 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0906\u0926\u0947\u0936 \u0915\u094b \u092a\u093e\u0930\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u0948\u0938\u093e \u0915\u093f \u0935\u0939 \u0938\u094b\u091a\u0924\u093e \u0939\u0948, \u092a\u0941\u0937\u094d\u091f\u093f \u092f\u093e \u0938\u0924\u094d\u0924\u093e\u0930\u0942\u0922\u093c \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0905\u092a\u0940\u0932 \u092f\u093e \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0905\u092a\u0940\u0932 \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 90 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0906\u0926\u0947\u0936 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u091c\u0939\u093e\u0902 \u0905\u092a\u0940\u0932 \u092f\u093e \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092c\u093f\u0902\u0926\u0941 \u092a\u0930 \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f \u0905\u0932\u0917-\u0905\u0932\u0917 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u092f\u0939 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e \u0915\u093f \u0905\u092a\u0940\u0932 \u092f\u093e \u0938\u0902\u0926\u0930\u094d\u092d \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u0936\u094d\u0928 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0905\u0917\u094d\u0930\u093f\u092e \u0906\u0926\u0947\u0936 \u091c\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a>, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 101 (4) \u0914\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e, 2017 \u0915\u0947 \u0928\u093f\u092f\u092e 107 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0905\u0917\u094d\u0930\u093f\u092e \u0928\u093f\u092f\u092e \u0915\u0940 \u090f\u0915 \u092a\u094d\u0930\u0924\u093f \u0914\u0930 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u093f\u0927\u093f\u0935\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u093f\u0924 \u0915\u094b \u092d\u0947\u091c\u093e \u091c\u093e\u090f\u0917\u093e-<ul><li>\u0906\u0935\u0947\u0926\u0915 \u0914\u0930 \u0905\u092a\u0940\u0932\u0915\u0930\u094d\u0924\u093e\u0964 <\/li><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940\u0964 <\/li><li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940\u0964 <\/li><li>\u0905\u092b\u093c\u0938\u0930\u0964 <\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 id=\"10\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u0928<\/h2>\n\n\n\n<ul><li>\u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u092f\u093e \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0927\u093e\u0930\u093e 98 \u092f\u093e \u0927\u093e\u0930\u093e 101 \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u0926\u0947\u0936 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u0924\u093e\u0915\u093f \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092e\u0947\u0902 \u0906\u0908 \u0915\u093f\u0938\u0940 \u092d\u0940 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\u0924\u093e\u0930\u0940\u0916 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0907\u0938\u0915\u0940 \u0938\u0942\u091a\u0928\u093e \u092a\u0930 \u0932\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li> \u0915\u094b\u0908 \u092d\u0940 \u0938\u0941\u0927\u093e\u0930 \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092c\u0922\u093c\u093e\u0928\u0947 \u092f\u093e \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 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\u0938\u092d\u0940 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u092e\u094d\u092f\u0942\u091f\u0947\u091f\u0938 \u092e\u094d\u092f\u0942\u091f\u0947\u0902\u0921\u093f\u0938 \u0915\u0947 \u092e\u0948\u0928\u0941\u0905\u0932 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u0930 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e CBE \u0914\u0930 C \u092a\u0930\u093f\u092a\u0924\u094d\u0930 \u0938\u0902\u0916\u094d\u092f\u093e 25\/25\/2017-GST dtd \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<ul><li><a href=\"https:\/\/gst.kar.nic.in\/Documents\/Forms\/FORM_GST_ARA_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -01 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -01<\/a> \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u091a\u094c\u092a\u093e\u0907\u092f\u094b\u0902 \u092e\u0947\u0902 \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><li>\u0909\u0938 \u092a\u094d\u0930\u0936\u094d\u0928 \u0915\u093e \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902 \u091c\u093f\u0938 \u092a\u0930 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0939\u0948\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0928 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0938\u093e\u0925 5,000 \u0930\u0941 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930\u0964 (\u0936\u0941\u0932\u094d\u0915 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u092e\u093e \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 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rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -02 (opens in a new tab)\" href=\"http:\/\/comtax.up.nic.in\/easeofbusiness\/AdvRuling\/ARA-02.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -02<\/a> \u092e\u0947\u0902 \u091a\u094c\u0917\u0941\u0928\u093e \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0928 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0938\u093e\u0925 10,000 \u0930\u0941 \u0939\u0948\u0964 (\u0936\u0941\u0932\u094d\u0915 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u092e\u093e \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948)\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0928 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0939\u0948 \u0914\u0930 \u0938\u092d\u0940 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><\/ul><\/li><li>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u092a\u0940\u0932\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u094b \u0905\u092a\u0940\u0932 \u0915\u093e \u092b\u0949\u0930\u094d\u092e \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%85%E0%A4%AA%E0%A5%80%E0%A4%B2-%E0%A4%A6%E0%A4%BE%E0%A4%AF%E0%A4%B0-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u092a\u0940\u0932 (opens in a new tab)\">\u0905\u092a\u0940\u0932<\/a>\u0964<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -03 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GST%20ARA%20-03_nnnn.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0906\u0930\u090f -03<\/a> \u092e\u0947\u0902 \u091a\u094c\u092a\u093e\u0907\u092f\u094b\u0902 \u092e\u0947\u0902 \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><li>\u0905\u092a\u0940\u0932 \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0915\u094d\u0924 \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u094b\u0908 \u0936\u0941\u0932\u094d\u0915 \u0926\u0947\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0906\u0935\u0947\u0926\u0928 \u092a\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092f\u093e \u0910\u0938\u0947 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0943\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><\/ul><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094b\u0908 \u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0905\u0917\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0930\u0947\u0936\u093e\u0928\u0940 \u0915\u093e \u0936\u093f\u0915\u093e\u0930 \u0939\u0948, \u0914\u0930 \u0909\u0938\u0947 \u0909\u0938\u0915\u093e \u0939\u0932 \u0928\u0939\u0940\u0902 \u092e\u093f\u0932 \u0930\u0939\u093e \u0939\u0948, \u0924\u094b \u0928\u093f\u0936\u094d\u091a\u093f\u0902\u0924 \u0939\u094b \u091c\u093e\u0907\u092f\u0947 ! \u0915\u094d\u092f\u094b\u0915\u093f, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u0936\u093e\u0938\u0928 (\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917) \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0905\u0917\u094d\u0930\u093f\u092e \u0936\u093e\u0938\u0928 \u0915\u094b \u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0905\u0928\u0941\u0915\u0942\u0932 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u092f\u0939 \u0936\u093e\u0938\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0921\u0935\u093e\u0902\u0938 \u0930\u0942\u0932\u093f\u0902\u0917 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094d\u092f\u093e \u0939\u0948- \u091c\u093e\u0928\u093f\u090f\" class=\"read-more\" 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