{"id":3930,"date":"2020-04-10T12:50:36","date_gmt":"2020-04-10T12:50:36","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=3930"},"modified":"2020-04-10T12:50:41","modified_gmt":"2020-04-10T12:50:41","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f"},"content":{"rendered":"\n<p> \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u092f\u093e \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 GSTR \u0915\u094b 11 \u0905\u0932\u0917-\u0905\u0932\u0917 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0932\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 4, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 6, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 7, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 8, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 10, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 11 \u0939\u0948\u0902\u0964 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0948\u0964 \u091a\u0932\u093f\u090f \u0936\u0941\u0930\u0942 \u0915\u0930\u0924\u0947 \u0939\u0948!<\/p>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/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 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u090f\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\u0928 \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%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e<\/a> \u0939\u0948 \u091c\u093f\u0938\u0947 \u090f\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B8%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f (\u0935\u093f\u0926\u0947\u0936\u0940 \u0915\u0930\u0926\u093e\u0924\u093e) (opens in a new tab)\">\u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f (\u0935\u093f\u0926\u0947\u0936\u0940 \u0915\u0930\u0926\u093e\u0924\u093e)<\/a> \u0915\u094b \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u094b \u0909\u0938 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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 \u0939\u094b\u0924\u093e \u0939\u0948 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0924\u093e \u0939\u0948<\/a>, \u091c\u093f\u0938\u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0939 \u0911\u0928\u0932\u093e\u0907\u0928 \u092f\u093e \u0915\u0930 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0938\u092d\u0940 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u091c\u0948\u0938\u0947, \u092c\u093f\u0915\u094d\u0930\u0940) \u0914\u0930 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u091c\u0948\u0938\u0947, \u0916\u0930\u0940\u0926) \u0914\u0930 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948 \u0914\u0930 \u0915\u0930 (<a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0941\u0930\u094d\u092e\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%A8-%E0%A4%AD%E0%A4%B0%E0%A4%A8%E0%A5%87-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%81%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%BE%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e<\/a>, \u0936\u0941\u0932\u094d\u0915, <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c<\/a>, \u0906\u0926\u093f \u0938\u0939\u093f\u0924) \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0939\u0940\u0928\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0935\u0948\u0927\u0924\u093e \u0905\u0935\u0927\u093f \u0915\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928  (opens in a new tab)\">\u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 20 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092f\u093e \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u092c\u093e\u0926 \u0938\u093e\u0924 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902,<\/strong> \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0939\u0948 \u091c\u093f\u0938\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%8f%e0%a4%a8-%e0%a4%aa%e0%a4%b0-json-%e0%a4%ab%e0%a4%be%e0%a4%87%e0%a4%b2-%e0%a4%85%e0%a4%aa%e0%a4%b2%e0%a5%8b%e0%a4%a1\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0935\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0939\u0948\u0902, \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0925\u094b\u0921\u093c\u0947 \u0938\u092e\u092f \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u0906\u090f \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u0947\u0915\u093f\u0928 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0940 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0939\u0948, \u0905\u0917\u0930 \u0906\u092a\u0915\u094b \u0907\u0938\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u091c\u093e\u0928\u0928\u093e \u0939\u0948 \u0924\u094b \u0906\u092a \u0907\u0938 \u0932\u0947\u0916 <strong><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B8%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">&#8220;\u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f&#8221;<\/a><\/strong> \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u093f\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u0947\u0915\u093f\u0928 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964 \u0915\u0941\u091b \u0936\u0930\u094d\u0924\u0947\u0902 \u0939\u0948\u0902 \u091c\u094b \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u0924\u093e\u0924\u0940 \u0939\u0948\u0902 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0907\u0928 \u0936\u0930\u094d\u0924\u094b \u0915\u094b \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>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u0947\u0915\u093f\u0928 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0964 <\/li><li>\u091c\u093f\u0938\u0915\u093e \u0932\u0947\u0928\u0926\u0947\u0928 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u092d\u0940-\u0915\u092d\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0935\u0939 \u091c\u094b \u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u094b \u0938\u0902\u092d\u093e\u0932\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u094d\u0925\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f \u0915\u092c \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0948\u0938\u093e \u0915\u0940 \u0939\u092e\u0928\u0947 \u090a\u092a\u0930 \u092c\u0924\u093e\u092f\u093e \u0939\u0948 \u0915\u0940, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0909\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948 \u091c\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0930\u0939\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0907\u0938 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 20 \u0924\u093e\u0930\u0940\u0916 \u0924\u092f \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0926\u093f\u0938\u0902\u092c\u0930 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, GSTR -5 \u092b\u0949\u0930\u094d\u092e  \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 20 \u091c\u0928\u0935\u0930\u0940 \u0939\u094b\u0917\u0940, \u091c\u094b \u0932\u0917\u092d\u0917 \u090f\u0915 \u092e\u0939\u0940\u0928\u0947 \u092c\u093e\u0926 \u0939\u094b\u0917\u0940\u0964<\/p>\n\n\n\n<p>\u092d\u0942\u0924\u0915\u093e\u0932 \u0938\u092e\u092f \u092e\u0947\u0902, \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2017 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f \u0915\u094b \u092c\u0922\u093c\u093e\u0915\u0930 31 \u091c\u0928\u0935\u0930\u0940 2018 \u0924\u0915 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2017 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f OIDAR (\u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0938\u0947\u0935\u093e\u0913\u0902) \u0915\u0947 \u0915\u093e\u0930\u0923 GSTR 5A \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u094b 31 \u091c\u0928\u0935\u0930\u0940 2018 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u091f \u092b\u0940\u0938 \u0914\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u091f \u092b\u0940\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%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/\" target=\"_blank\">\u0932\u0947\u091f \u092b\u0940\u0938<\/a> \u0932\u0917\u093e\u0908 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u091c\u093f\u0938 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u092a\u094d\u0930\u0924\u093f \u0935\u0930\u094d\u0937 18% \u0932\u0917\u093e\u0908 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092c\u0915\u093e\u092f\u093e \u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u092a\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0917\u0923\u0928\u093e \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0905\u0917\u0932\u0947 \u0926\u093f\u0928 \u092f\u093e\u0928\u0940 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 21 \u0935\u0940\u0902 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0915\u0940 \u0938\u092e\u092f \u0905\u0935\u0927\u093f \u0936\u0941\u0930\u0942 \u0939\u094b\u0917\u0940\u0964 \u0905\u0925\u0935\u093e \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\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\/#2.1\" target=\"_blank\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0915\u0947 \u0932\u093f\u090f 100 \u0930\u0941\u092a\u092f\u0947 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u0914\u0930 <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> \u0915\u0947 \u0932\u093f\u090f 100 \u0930\u0941\u092a\u092f\u0947 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u0939\u0948, \u092f\u093e\u0928\u0940 \u0915\u0941\u0932 200 \u0930\u0941\u092a\u092f\u0947 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u0939\u094b\u0917\u093e\u0964 \u0914\u0930 \u0905\u0927\u093f\u0915\u0924\u092e 5,000 \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u092a\u0930 \u0915\u094b\u0908 \u0932\u0947\u091f \u092b\u0940\u0938 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<h2>GSTR -5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0936\u0930\u094d\u0924\u0947\u0902<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e (GSTR-5) \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0928\u093f\u092e\u094d\u0928 \u0936\u0930\u094d\u0924\u094b \u0938\u0947 \u0939\u094b\u0915\u0930 \u0917\u0941\u091c\u0930\u0928\u093e \u092a\u095c\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0940 \u0939\u0940 \u0928\u093f\u092e\u094d\u0928 \u0936\u0930\u094d\u0924\u094b \u0915\u094b \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<ol><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 <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%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\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930<\/a> \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e \u0906\u0908\u0921\u0940 \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u0914\u0930 \u0917\u0948\u0930-\u0938\u092e\u093e\u092a\u094d\u0924 \/ \u0917\u0948\u0930-\u0928\u093f\u0930\u0938\u094d\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0921\u093f\u091c\u093f\u091f\u0932 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 (\u0921\u0940\u090f\u0938\u0938\u0940) (opens in a new tab)\">\u0921\u093f\u091c\u093f\u091f\u0932 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 (\u0921\u0940\u090f\u0938\u0938\u0940)<\/a> \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0921\u093f\u091c\u093f\u091f\u0932 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948 \u091c\u0948\u0938\u0947 \u0915\u093f \u0915\u0902\u092a\u0928\u0940, \u090f\u0932\u090f\u0932\u092a\u0940 \/ \u090f\u092b\u090f\u0932\u090f\u0932\u092a\u0940, \u0905\u0928\u094d\u092f \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u0940\u0915\u0930\u0923 <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=\"\u0908\u0935\u0940\u0938\u0940  (opens in a new tab)\">\u0908\u0935\u0940\u0938\u0940 <\/a>\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ol>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0926\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u093f\u0935\u0930\u0923?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938<\/a> \u0915\u0947 \u0924\u0939\u0924, \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 GSTR-5 \u092b\u0949\u0930\u094d\u092e  \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 14 \u0936\u0940\u0930\u094d\u0937\u0915 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0939\u092e\u0928\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0924\u0939\u0924 \u092c\u0924\u093e\u090f \u0917\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u091d\u093e\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u0902\u0916\u094d\u092f\u093e<\/h3>\n\n\n\n<p>\u0905\u092a\u0928\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\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%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 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964 \u0905\u0917\u0930 \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0924\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u094d\u0930\u094b\u0935\u093f\u091c\u0928\u0932 \u0906\u0908\u0921\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%AA%E0%A5%8D%E0%A4%B0%E0%A5%8B%E0%A4%B5%E0%A4%BF%E0%A4%9C%E0%A4%A8%E0%A4%B2-%E0%A4%86%E0%A4%88%E0%A4%A1%E0%A5%80\/\" target=\"_blank\">\u092a\u094d\u0930\u094b\u0935\u093f\u091c\u0928\u0932 \u0906\u0908\u0921\u0940<\/a> \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0940 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>2. \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u0928\u093e\u092e<\/h3>\n\n\n\n<p>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u0915\u093e\u0928\u0942\u0928\u0940 \u0928\u093e\u092e \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0928\u093e\u092e (\u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0939\u094b\u0917\u0940) \u0938\u0939\u093f\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0935\u0948\u0927\u0924\u093e \u0905\u0935\u0927\u093f- \u0935\u0948\u0927\u0924\u093e \u0905\u0935\u0927\u093f \u092d\u0940 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0939\u094b\u0917\u0940\u0964 \u092e\u0939\u0940\u0928\u093e, \u0935\u0930\u094d\u0937 &#8211; \u0909\u0938 \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u092e\u0939\u0940\u0928\u0947 \u0914\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f GSTR-5 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3> 3. \u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0907\u0928\u092a\u0941\u091f \/ \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 (\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924)<\/h3>\n\n\n\n<p> NR \u0915\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0907\u0928\u092a\u0941\u091f \u0914\u0930 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 \u0915\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 <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>, <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0909\u092a\u0915\u0930 <\/a>\u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\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%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940<\/a> \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0947 \u092c\u093f\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"702\" height=\"252\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/input.png\" alt=\"\u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0907\u0928\u092a\u0941\u091f \/ \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 (\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924)\" class=\"wp-image-3967\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/input.png 702w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/input-300x108.png 300w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><figcaption> \u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0907\u0928\u092a\u0941\u091f \/ \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 (\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924) <\/figcaption><\/figure><\/div>\n\n\n\n<h3>4. \u092a\u0942\u0930\u094d\u0935 \u092e\u0947\u0902 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928<\/h3>\n\n\n\n<p>\u0907\u0938 \u0916\u0902\u0921 \u092e\u0947\u0902, \u090f\u0928\u0906\u0930 \u092a\u0939\u0932\u0947 \u0915\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0938\u0941\u0938\u091c\u094d\u091c\u093f\u0924 \u0906\u092f\u093e\u0924 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092d\u0940 \u0935\u093f\u0935\u0930\u0923 \u092c\u0926\u0932 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928 \u0936\u094d\u0930\u0947\u0922\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u093f\u090f \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902-<\/p>\n\n\n\n<ul><li>\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A4%BF%E0%A4%B2-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u093f\u0932 (opens in a new tab)\">\u092c\u093f\u0932<\/a>\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%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 \u0915\u0940 \u0926\u0930 (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/a>\u0964 <\/li><li>\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f\u0964 <\/li><li>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \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%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f (opens in a new tab)\">\u0909\u092a\u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f<\/a>\u0964 <\/li><li>\u0905\u092c \u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0930\u093e\u0936\u093f\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0940 \u0935\u093f\u092d\u0947\u0926\u0915 \u0930\u093e\u0936\u093f (\u092f\u0926\u093f \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0909\u0932\u091f \u0939\u094b\u0917\u0940 \u0914\u0930 \u0907\u0938\u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924)<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"708\" height=\"266\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amedment.png\" alt=\"\u092a\u0942\u0930\u094d\u0935 \u092e\u0947\u0902 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928\" class=\"wp-image-3968\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amedment.png 708w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amedment-300x113.png 300w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><figcaption> \u092a\u0942\u0930\u094d\u0935 \u092e\u0947\u0902 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 <\/figcaption><\/figure><\/div>\n\n\n\n<h3>5. \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u092f\u0942\u0906\u0908\u090f\u0928 \u0927\u093e\u0930\u0915\u094b\u0902 \u0938\u0939\u093f\u0924)<\/h3>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092c\u09402\u092c\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u091a\u093e\u0932\u093e\u0928 \u0935\u093e\u0930 \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947, \u091c\u093f\u0938\u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%AF%E0%A5%82%E0%A4%86%E0%A4%88%E0%A4%8F%E0%A4%A8-%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=\"\u092f\u0942\u0906\u0908\u090f\u0928  (opens in a new tab)\">\u092f\u0942\u0906\u0908\u090f\u0928 <\/a>\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0938\u093e\u0925 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0909\u092a\u0915\u0930 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"701\" height=\"228\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward.png\" alt=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u092f\u0942\u0906\u0908\u090f\u0928 \u0927\u093e\u0930\u0915\u094b\u0902 \u0938\u0939\u093f\u0924)\" class=\"wp-image-3971\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward.png 701w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward-300x98.png 300w\" sizes=\"(max-width: 701px) 100vw, 701px\" \/><figcaption> \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u092f\u0942\u0906\u0908\u090f\u0928 \u0927\u093e\u0930\u0915\u094b\u0902 \u0938\u0939\u093f\u0924) <\/figcaption><\/figure>\n\n\n\n<h3>6. \u0917\u0948\u0930-\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/h3>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092c\u0940 2 \u0938\u0940 \u092c\u0921\u093c\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0947\u0902 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e, \u0905\u0930\u094d\u0925\u093e\u0924\u094d \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 (\u091c\u0939\u093e\u0902 \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0915\u0940\u092e\u0924 25 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948)\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"719\" height=\"200\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/taxable-outward.png\" alt=\"\u0917\u0948\u0930-\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\" class=\"wp-image-3972\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/taxable-outward.png 719w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/taxable-outward-300x83.png 300w\" sizes=\"(max-width: 719px) 100vw, 719px\" \/><figcaption> \u0917\u0948\u0930-\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/figcaption><\/figure><\/div>\n\n\n\n<h3>7. \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u093e \u0936\u0941\u0926\u094d\u0927)\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/h3>\n\n\n\n<p>\u0907\u0938\u092e\u0947\u0902 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930\u094b\u0902 (B2C \u0905\u0926\u0930\u094d\u0938) \u0915\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e\u0964 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 2.5 \u0932\u093e\u0916 \u0938\u0947 \u0915\u092e \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u090f\u0915 \u0938\u092e\u0947\u0915\u093f\u0924 \u0938\u093e\u0930\u093e\u0902\u0936 \u092e\u0947\u0902 \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0930\u093e\u091c\u094d\u092f-\u0935\u093e\u0930 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"674\" height=\"287\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supplies.png\" alt=\"\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u093e \u0936\u0941\u0926\u094d\u0927)\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\" class=\"wp-image-3973\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supplies.png 674w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supplies-300x128.png 300w\" sizes=\"(max-width: 674px) 100vw, 674px\" \/><figcaption> \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u093e \u0936\u0941\u0926\u094d\u0927)\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/figcaption><\/figure><\/div>\n\n\n\n<h3>8. \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 [\u091c\u093f\u0938\u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0909\u0938\u0915\u0947 \u0938\u0902\u0936\u094b\u0927\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902]<\/h3>\n\n\n\n<p>\u0924\u093e\u0932\u093f\u0915\u093e 7 \u092e\u0947\u0902 \u092a\u0939\u0932\u0947 \u0915\u0940 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0938\u0941\u0938\u091c\u094d\u091c\u093f\u0924 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0939\u094b\u0928\u093e \u0939\u0948\u0964 \u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092a\u093f\u091b\u0932\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0940 \u092c\u0940 2 \u0938\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 (\u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u0924\u093e\u0932\u093f\u0915\u093e 7 \u092e\u0947\u0902 \u0916\u0941\u0932\u093e\u0938\u093e) \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0939\u094b\u0902\u0917\u0947\u0964 \u090f\u0915 \u0938\u092e\u0947\u0915\u093f\u0924 \u0938\u093e\u0930\u093e\u0902\u0936 \u092e\u0947\u0902 \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0930\u093e\u091c\u094d\u092f-\u0935\u093e\u0930 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"704\" height=\"411\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/adement-taxable.png\" alt=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 [\u091c\u093f\u0938\u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0909\u0938\u0915\u0947 \u0938\u0902\u0936\u094b\u0927\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902]\" class=\"wp-image-3974\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/adement-taxable.png 704w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/adement-taxable-300x175.png 300w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><figcaption> \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 [\u091c\u093f\u0938\u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u0914\u0930 \u0909\u0938\u0915\u0947 \u0938\u0902\u0936\u094b\u0927\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902] <\/figcaption><\/figure><\/div>\n\n\n\n<h3>9. \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e<\/h3>\n\n\n\n<p>\u092f\u0939 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0926\u093f\u0916\u093e\u090f\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u094b \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u093f\u090f\u0964<\/p>\n\n\n\n<ul><li> \u091c\u093e\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0915\u093e\u0930\u0923: \u092f\u0939 \u0909\u092a\u0916\u0902\u0921 \u091a\u093e\u0932\u0942 \u092e\u093e\u0939 \u0915\u0947 \u0932\u093f\u090f \u091c\u093e\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u093f\u0916\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0938\u093e\u0930\u0923\u0940 4 \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u090b\u0923\u093e\u0924\u094d\u092e\u0915 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923: \u0907\u0938\u092e\u0947\u0902 \u092a\u0939\u0932\u0947 \u0915\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 (\u0924\u093e\u0932\u093f\u0915\u093e 4) \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u092f\u093e\u0924 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 (\u092f\u093e\u0928\u0940 \u0935\u093f\u092d\u0947\u0926\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u090b\u0923\u093e\u0924\u094d\u092e\u0915 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923) \u0915\u0947 \u0909\u0932\u091f \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"530\" height=\"218\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/total-tax.png\" alt=\"\u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e\" class=\"wp-image-3975\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/total-tax.png 530w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/total-tax-300x123.png 300w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><figcaption> \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e <\/figcaption><\/figure><\/div>\n\n\n\n<h3>10. \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e<\/h3>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u0909\u0938 \u0915\u0930 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e \u091c\u094b \u0906\u092a \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940, \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0938\u0947\u0938 \u0915\u093e \u0917\u094b\u0932\u092e\u093e\u0932 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0915\u0930\u0926\u093e\u0924\u093e \u0928\u0915\u0926 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u092f\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"558\" height=\"277\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tax-payble.png\" alt=\"\u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e\" class=\"wp-image-3976\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tax-payble.png 558w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tax-payble-300x149.png 300w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><figcaption> \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e <\/figcaption><\/figure><\/div>\n\n\n\n<h3>11. \u092c\u094d\u092f\u093e\u091c, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f<\/h3>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092c\u094d\u092f\u093e\u091c \u0914\u0930 \u0926\u0947\u0930 \u0938\u0947 \u0926\u0947\u092f \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e \u0914\u0930 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"545\" height=\"312\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interest.png\" alt=\"\u092c\u094d\u092f\u093e\u091c, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f\" class=\"wp-image-3977\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interest.png 545w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interest-300x172.png 300w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><figcaption> \u092c\u094d\u092f\u093e\u091c, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f <\/figcaption><\/figure><\/div>\n\n\n\n<h3>12. \u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u0938\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e<\/h3>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u092c\u0939\u0940 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0938\u092d\u0940 \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e\u0964 \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0921\u094d\u0930\u0949\u092a\u0921\u093e\u0909\u0928 \u0939\u0948 \u091c\u093f\u0938\u092e\u0947\u0902 \u090f\u0928\u0906\u0930 \u0927\u0928\u0935\u093e\u092a\u0938\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"626\" height=\"216\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/refund.png\" alt=\"\u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u0938\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e\" class=\"wp-image-3978\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/refund.png 626w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/refund-300x104.png 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><figcaption> \u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u0938\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e <\/figcaption><\/figure><\/div>\n\n\n\n<h3>13. \u0915\u0930 \/ \u092c\u094d\u092f\u093e\u091c \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901<\/h3>\n\n\n\n<p>\u092f\u0939 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0902 \u0926\u093f\u0916\u093e\u090f\u0917\u093e, \u0905\u0930\u094d\u0925\u093e\u0924 \u0915\u0930 \/ \u092c\u094d\u092f\u093e\u091c \/ \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0928\u0915\u0926 \u092c\u0939\u093f\u0930\u094d\u0935\u093e\u0939\u0964 \u092f\u0939 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0914\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0924\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"693\" height=\"264\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit.png\" alt=\"\u0915\u0930 \/ \u092c\u094d\u092f\u093e\u091c \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901\" class=\"wp-image-3979\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit.png 693w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit-300x114.png 300w\" sizes=\"(max-width: 693px) 100vw, 693px\" \/><figcaption> \u0915\u0930 \/ \u092c\u094d\u092f\u093e\u091c \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0905\u0902\u0924 \u092e\u0947\u0902, \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u094b \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 \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e NR \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f \u0939\u0948 \u0914\u0930 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0948\u0927 \u092a\u0948\u0928 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"717\" height=\"197\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/verification.png\" alt=\"\" class=\"wp-image-3980\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/verification.png 717w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/verification-300x82.png 300w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/figure><\/div>\n\n\n\n<p>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0930\u093f\u091f\u0930\u094d\u0928, \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u0914\u0930 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0940 \u0906\u0935\u0943\u0924\u094d\u0924\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u092a\u0930 \u0939\u092e\u093e\u0930\u093e \u0932\u0947\u0916 \u092a\u0922\u093c\u0947\u0902\u0964<\/p>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902 <\/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 <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\u094b \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0905\u0902\u0926\u0930 \u092c\u0939\u0941\u0924 \u0938\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0909\u0928\u092e\u0947 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u092d\u0940 \u0906\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0947 \u0939\u092e \u0906\u091c \u0939\u092e <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> \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0907\u0928 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u094b \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h3>1. \u0932\u0949\u0917\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 <\/h3>\n\n\n\n<p>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \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 \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0907\u0938 \u0932\u093f\u0902\u0915 <a href=\"https:\/\/www.gst.gov.in\/\">https:\/\/www.gst.gov.in\/<\/a>  \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u092f\u0947\u0902\u0917\u0947\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u090a\u092a\u0930 \u0915\u0940 \u0926\u093e\u092f\u0940 \u0913\u0930 \u090f\u0915 login \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 \u092a\u0930 \u091c\u093e\u0915\u0930 \u092a\u0902\u091c\u094d\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u094b \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u092d\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"459\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-1024x459.png\" alt=\"\u0932\u0949\u0917\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \" class=\"wp-image-3981\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-1024x459.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-300x134.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-768x344.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel.png 1172w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u0932\u0949\u0917\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932  <\/figcaption><\/figure>\n\n\n\n<h4>i. service (\u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u090a\u092a\u0930 \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 \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 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0928\u093e\u092e \u0915\u093e \u092d\u0940 \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 \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=\"600\" height=\"186\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/services.png\" alt=\"\u0932\u0949\u0917\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932\" class=\"wp-image-3982\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/services.png 600w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/services-300x93.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption> \u0932\u0949\u0917\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/figcaption><\/figure><\/div>\n\n\n\n<h4>ii. Returns (\u0930\u093f\u091f\u0930\u094d\u0928) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\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\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 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0928 \u0928\u090f \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a returns \u0928\u093e\u092e \u0915\u093e \u092d\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u092c \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<\/p>\n\n\n\n<h4>iii. Return Dashboard (\u0930\u093f\u091f\u0930\u094d\u0928 \u0921\u0948\u0936\u092c\u094b\u0930\u094d\u0921) \u0935\u093f\u0915\u0932\u094d\u092a  <\/h4>\n\n\n\n<p>\u0930\u093f\u091f\u0930\u094d\u0928 \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\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 \u090a\u092a\u0930 \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\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 \u0930\u093f\u091f\u0930\u094d\u0928 \u0921\u0948\u0936\u092c\u094b\u0930\u094d\u0921 \u0928\u093e\u092e \u0915\u093e \u092d\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u092c \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<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"351\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/return-filing.jpg\" alt=\"\" class=\"wp-image-3983\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/return-filing.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/return-filing-300x103.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/return-filing-768x263.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0930\u093f\u091f\u0930\u094d\u0928 \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\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 \u0907\u0938 \u092a\u0947\u091c \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 <\/p>\n\n\n\n<h4>iv. Prepare online (\u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u0906\u092a\u0915\u094b \u092e\u0939\u0940\u0928\u0947 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u091c\u093f\u0938 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u093e \u0939\u0948\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0938\u0930\u094d\u091a \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \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 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u092c\u0939\u0941\u0924 \u0938\u0947 \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 \u092a\u0947\u091c \u092e\u0947\u0902 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \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\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<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"600\" height=\"275\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/prepare-online.gif\" alt=\"Prepare online (\u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928) \u0911\u092a\u094d\u0936\u0928\" class=\"wp-image-3984\"\/><figcaption> Prepare online (\u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928) \u0911\u092a\u094d\u0936\u0928 <\/figcaption><\/figure><\/div>\n\n\n\n<h4>v. Generate GSTR-5 SUMMARY \u0911\u092a\u094d\u0936\u0928 <\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \u0911\u092a\u094d\u0936\u0928 \u0915\u094b \u091a\u0941\u0928\u093e\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u0928\u0908 \u0935\u093f\u0902\u0921\u094b \u0916\u0941\u0932\u0947\u0917\u0940\u0964  \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u0906\u092a\u0915\u094b \u092c\u0939\u0941\u0924 \u0938\u0947 \u0911\u092a\u094d\u0936\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0938\u092c\u0938\u0947 \u0928\u0940\u091a\u0947 \u091c\u093e\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u091c\u0928\u0930\u0947\u091f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u0938\u092e\u0930\u0940 \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 \u0906\u092a\u0915\u094b \u0907\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=\"877\" height=\"1024\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/generate-gstr-5-option.png\" alt=\"Generate GSTR-5 SUMMARY \u0911\u092a\u094d\u0936\u0928 \" class=\"wp-image-3985\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/generate-gstr-5-option.png 877w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/generate-gstr-5-option-257x300.png 257w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/generate-gstr-5-option-768x897.png 768w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><figcaption> Generate GSTR-5 SUMMARY \u0911\u092a\u094d\u0936\u0928  <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u092a\u0943\u0937\u094d\u0920 \u0915\u0947 \u0936\u0940\u0930\u094d\u0937 \u092a\u0930 \u090f\u0915 \u092a\u0941\u0937\u094d\u091f\u093f\u0915\u0930\u0923 \u0938\u0902\u0926\u0947\u0936 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0915\u0941\u091b \u0938\u092e\u092f \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\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=\"1024\" height=\"344\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/goods-and-services.png\" alt=\"\" class=\"wp-image-3986\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/goods-and-services.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/goods-and-services-300x101.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/goods-and-services-768x258.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h4>vi. \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091f\u093e\u0907\u0932\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902<\/h4>\n\n\n\n<p>\u0905\u092c \u0906\u092a\u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091f\u093e\u0907\u0932\u0947\u0902 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0940\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \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=\"\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924 (opens in a new tab)\">\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924<\/a>\u0964 <\/li><li>\u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0917\u0908\u0964 <\/li><li>\u092c\u0940 2 \u0938\u0940 \u092c\u0921\u093c\u0947 \u091a\u093e\u0932\u093e\u0928 \u0935\u093f\u0935\u0930\u0923\u0964 <\/li><li>\u092c\u0940 2 \u0938\u0940 \u091b\u094b\u091f\u0947 \u091a\u093e\u0932\u093e\u0928 \u0935\u093f\u0935\u0930\u0923\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A1%E0%A5%87%E0%A4%AC%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F-%E0%A4%94%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 (opens in a new tab)\">\u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938<\/a>\u0964 <\/li><li>\u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938\u0964 <\/li><li>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932\u094d\u0938 \u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092a\u0930 6 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932\u0947\u0902\u0964 <\/li><li> \u0915\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">\u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0914\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u092c\u092e\u093f\u0936\u0928 \u092a\u0930 3 \u091f\u093e\u0907\u0932\u0947\u0902\u0964 <\/li><\/ul>\n\n\n\n<h3>2. \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902<\/h3>\n\n\n\n<p>\u0928\u0940\u091a\u0947 \u090f\u0915 \u091f\u093e\u0907\u0932 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091a\u0930\u0923 \u0926\u093f\u090f \u0917\u090f \u0939\u0948\u0902 \u091c\u094b \u0938\u092d\u0940 \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0906\u092e \u0939\u0948:<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f:-<\/strong> \u091f\u093e\u0907\u0932 5 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964 <\/p>\n\n\n\n<h4>i. \u0935\u093f\u0936\u0947\u0937 \u091f\u093e\u0907\u0932 5 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902<\/h4>\n\n\n\n<p>\u092f\u0939\u093e\u0901 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u091f\u093e\u0907\u0932 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u094b\u0902\u0917\u0940\u0964 \u0909\u0928\u092e\u0947 \u0938\u0947 \u0906\u092a\u0915\u094b \u091f\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 5 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\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=\"1024\" height=\"207\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward-tail5.png\" alt=\"\u0935\u093f\u0936\u0947\u0937 \u091f\u093e\u0907\u0932 5 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\" class=\"wp-image-3988\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward-tail5.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward-tail5-300x61.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward-tail5-768x155.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u0935\u093f\u0936\u0947\u0937 \u091f\u093e\u0907\u0932 5 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902 <\/figcaption><\/figure><\/div>\n\n\n\n<h4>ii. ADD Detail \u092c\u091f\u0928  <\/h4>\n\n\n\n<p>\u0905\u092c \u0906\u092a\u0915\u094b \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964  \u0906\u092a\u0915\u094b \u0910\u0921 \u0921\u093f\u091f\u0947\u0932 \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=\"1024\" height=\"299\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/addd-detail.png\" alt=\"ADD Detail \u092c\u091f\u0928  \" class=\"wp-image-3989\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/addd-detail.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/addd-detail-300x88.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/addd-detail-768x224.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> ADD Detail \u092c\u091f\u0928<\/figcaption><\/figure><\/div>\n\n\n\n<h4>iii. \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u2019SAVE\u2019 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902<\/h4>\n\n\n\n<ul><li>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0905\u0932\u094d\u092b\u093c\u093e\u0928\u094d\u092f\u0942\u092e\u0947\u0930\u093f\u0915 \u0914\u0930 \u0905\u0926\u094d\u0935\u093f\u0924\u0940\u092f \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u091a\u093e\u0932\u093e\u0928 \u0924\u093f\u0925\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0938\u093e\u0925 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u0940 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u092f\u093e \u0924\u093e\u0930\u0940\u0916 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<ul><li>\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \/ \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u092b\u093c\u0940\u0932\u094d\u0921 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964<\/li><li>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u092b\u093c\u0940\u0932\u094d\u0921 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964<\/li><li>\u0938\u0947\u0938 \u0930\u093e\u0936\u093f \u0915\u094b \u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u0930\u0942\u092a \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul><\/li><li>\u091a\u093e\u0932\u093e\u0928 \u0914\u0930 \u0906\u0907\u091f\u092e \u0935\u093f\u0935\u0930\u0923:-<\/li><li>\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928<\/a>\/ <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%AF%E0%A5%82%E0%A4%86%E0%A4%88%E0%A4%8F%E0%A4%A8-%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=\"\u092f\u0942\u0906\u0908\u090f\u0928 (opens in a new tab)\">\u092f\u0942\u0906\u0908\u090f\u0928<\/a>\u0964 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0928\u093e\u092e, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (PoS) \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u0915\u093e\u0930 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b \u0924\u094b PoS \u0938\u0902\u092a\u093e\u0926\u093f\u0924 \u0915\u0930\u0947\u0902\u0964<\/li><li> \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u090f\u0915 \u092a\u0902\u0915\u094d\u0924\u093f \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u091f \u0939\u094b\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li><li> \u092f\u0926\u093f \u0930\u093f\u092f\u093e\u092f\u0924\u0940 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0932\u093e\u0917\u0942 \u0939\u0948, \u0924\u094b \u091a\u0947\u0915 \u0915\u094b &#8220;\u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930 \u0915\u0940 \u092e\u094c\u091c\u0942\u0926\u093e \u0926\u0930 \u0915\u0947 \u0905\u0902\u0924\u0930 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (%) \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948?&#8221; \u0914\u0930 \u0915\u0941\u0932 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0915\u093e \u0932\u093e\u0917\u0942% \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f: \u0932\u0940\u091c\u094d\u0921 \u0915\u093e\u0930 \u091c\u094b \u092e\u0942\u0932 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0915\u093e 65% \u0939\u0948\u0964 \u092f\u0939 \u0935\u0948\u0915\u0932\u094d\u092a\u093f\u0915 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>iv. \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \/ \u0915\u0947\u0928\u094d\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0915\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964 <\/h4>\n\n\n\n<p>\u092f\u0939\u093e\u0901 \u0906\u092a\u0915\u094b \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0905\u0925\u0935\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0915\u0930 \u091b\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\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<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"891\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/intra-state.png\" alt=\"\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\" class=\"wp-image-3990\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/intra-state.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/intra-state-300x261.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/intra-state-768x668.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f <\/figcaption><\/figure>\n\n\n\n<h4>v. \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 <\/h4>\n\n\n\n<p>\u0905\u092c \u0906\u092a\u0915\u094b \u0905\u0902\u0924\u0930\u094d -\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u091b\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964 \u091c\u093f\u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"891\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interstate.png\" alt=\"\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\" class=\"wp-image-3991\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interstate.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interstate-300x261.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/interstate-768x668.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 <\/figcaption><\/figure>\n\n\n\n<p>vi. Back \u092c\u091f\u0928 <\/p>\n\n\n\n<p>\u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092a\u0930 \u0935\u093e\u092a\u0938 \u091c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f page BACK \u2019\u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902 \u092f\u093e \u0905\u0927\u093f\u0915 \u091a\u093e\u0932\u093e\u0928 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f DETAILS ADD \u0935\u093f\u0935\u0930\u0923\u2019 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092f\u093e \u0924\u094b \u0932\u0902\u092c\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u091f\u093e\u0907\u0932 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\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=\"1024\" height=\"299\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/back.png\" alt=\"\" class=\"wp-image-3994\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/back.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/back-300x88.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/back-768x224.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u091a\u093e\u0932\u093e\u0928 \u0915\u094b \u0939\u091f\u093e\u0928\u0947 \u092f\u093e \u0938\u0902\u092a\u093e\u0926\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092d\u0940 \u0939\u0948\u0964 \u0939\u092e\u0928\u0947 \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0932\u093e\u0932 \u0930\u0902\u0917 \u0915\u0947 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u0926\u093f\u0916\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"357\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c.png\" alt=\"\" class=\"wp-image-3995\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c-300x105.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c-768x268.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u091f\u093e\u0907\u0932 \u0915\u0941\u0932 \u091a\u093e\u0932\u093e\u0928 \u092e\u0942\u0932\u094d\u092f, \u0915\u0941\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0938\u093e\u0925 \u091c\u094b\u0921\u093c\u0947 \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"212\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward2.png\" alt=\"\" class=\"wp-image-3996\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward2.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward2-300x62.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/outward2-768x159.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0928 \u091a\u0930\u0923\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0947\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0939 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0930\u0939\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0915\u094d\u092f\u093e \u091c\u093e\u0928\u0928\u093e \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0939\u0948, \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092f\u0939\u093e\u0901 \u0926\u0947\u0916\u0947\u0902\u0964<\/p>\n\n\n\n<h4>vii. \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0941\u0916\u094d\u092f \u091f\u093e\u0907\u0932 \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902<\/h4>\n\n\n\n<p><strong>\u091f\u093e\u0907\u0932 -3: \u0935\u093f\u0926\u0947\u0936\u0940 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0907\u0928\u092a\u0941\u091f \/ \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 (\u092e\u093e\u0932 \u0915\u093e \u0906\u092f\u093e\u0924):- <\/strong><\/p>\n\n\n\n<p>\u092d\u093e\u0930\u0924\u0940\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0938\u092d\u0940 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0907\u0938 \u0936\u094d\u0930\u0947\u0923\u0940 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"353\" height=\"212\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/import-of-goods.png\" alt=\"\" class=\"wp-image-3997\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/import-of-goods.png 353w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/import-of-goods-300x180.png 300w\" sizes=\"(max-width: 353px) 100vw, 353px\" \/><\/figure><\/div>\n\n\n\n<p>\u092c\u0940\u0913\u0908 \u092e\u0947\u0902 \u092a\u094b\u0930\u094d\u091f \u0915\u094b\u0921, \u0924\u093f\u0925\u093f \u0914\u0930 \u092e\u0942\u0932\u094d\u092f \u091c\u0948\u0938\u0947 \u0938\u092d\u0940 \u092c\u093f\u0932 \u0911\u092b \u090f\u0902\u091f\u094d\u0930\u0940 (\u092c\u0940\u0913\u0908) \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u0947\u0902 \u0914\u0930 \u0938\u0939\u0947\u091c\u0947\u0902\u0964<\/p>\n\n\n\n<ul><li>\u092a\u094b\u0930\u094d\u091f \u0915\u094b\u0921 6 \u0905\u0932\u094d\u092b\u093c\u093e\u0928\u094d\u092f\u0942\u092e\u0947\u0930\u093f\u0915 \u0935\u0930\u094d\u0923 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u090f\u0902\u091f\u094d\u0930\u0940 \u0928\u0902\u092c\u0930 \u0915\u093e \u092c\u093f\u0932 \u0928\u094d\u092f\u0942\u0928\u0924\u092e 3 \u0914\u0930 \u0905\u0927\u093f\u0915\u0924\u092e 15 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u0938\u0902\u0916\u094d\u092f\u093e\u0924\u094d\u092e\u0915 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"903\" height=\"636\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/port-code.png\" alt=\"\" class=\"wp-image-3998\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/port-code.png 903w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/port-code-300x211.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/port-code-768x541.png 768w\" sizes=\"(max-width: 903px) 100vw, 903px\" \/><\/figure><\/div>\n\n\n\n<h4>viii. \u091f\u093e\u0907\u0932 -5: \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/h4>\n\n\n\n<p>\u0935\u093f\u0926\u0947\u0936\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u0917\u0908 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u092e\u0941\u0916 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947, \u0938\u092d\u0940 \u092c\u0940 2 \u092c\u0940 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092f\u0939\u093e\u0902 \u0918\u094b\u0937\u093f\u0924 \u0915\u0940 \u091c\u093e\u0928\u0940 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"339\" height=\"212\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/made.png\" alt=\"\u091f\u093e\u0907\u0932 -5: \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\" class=\"wp-image-3999\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/made.png 339w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/made-300x188.png 300w\" sizes=\"(max-width: 339px) 100vw, 339px\" \/><figcaption> \u091f\u093e\u0907\u0932 -5: \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/figcaption><\/figure><\/div>\n\n\n\n<h4>ix. \u091f\u093e\u0907\u0932 -6: \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947) \u091a\u093e\u0932\u093e\u0928<\/h4>\n\n\n\n<p>\u090f\u0915 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0940 \u0917\u0908 \u0938\u092d\u0940 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u0939\u093e\u0902 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0930\u0941\u0964 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948\u0964 \u092f\u0939\u093e\u0902 2.5 \u0932\u093e\u0916 \u0926\u0930\u094d\u091c \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u092d\u0940 \u0932\u0947 \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=\"338\" height=\"212\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c-bill.png\" alt=\" \u091f\u093e\u0907\u0932 -6: \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947) \u091a\u093e\u0932\u093e\u0928\" class=\"wp-image-4002\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c-bill.png 338w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/b2c-bill-300x188.png 300w\" sizes=\"(max-width: 338px) 100vw, 338px\" \/><figcaption>  \u091f\u093e\u0907\u0932 -6: \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947) \u091a\u093e\u0932\u093e\u0928 <\/figcaption><\/figure><\/div>\n\n\n\n<h5>a) \u091f\u093e\u0907\u0932 7 \u090f, 7 \u092c\u0940 &#8211; \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e)<\/h5>\n\n\n\n<p>\u092f\u0939\u093e\u0901 \u091f\u093e\u0907\u0932 6 \u092a\u0930 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \/ \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"344\" height=\"210\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/7a.png\" alt=\"\u091f\u093e\u0907\u0932 7 \u090f, 7 \u092c\u0940 - \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e)\" class=\"wp-image-4003\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/7a.png 344w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/7a-300x183.png 300w\" sizes=\"(max-width: 344px) 100vw, 344px\" \/><figcaption> \u091f\u093e\u0907\u0932 7 \u090f, 7 \u092c\u0940 &#8211; \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e) <\/figcaption><\/figure><\/div>\n\n\n\n<h4>x. \u091f\u093e\u0907\u0932 -8 B &#8211; \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938<\/h4>\n\n\n\n<p>\u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A1%E0%A5%87%E0%A4%AC%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F-%E0%A4%94%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f  (opens in a new tab)\">\u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f <\/a>\/ <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A4%BF%E0%A4%B2-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/#3.4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u092b\u0902\u0921 \u0935\u093e\u0909\u091a\u0930 (opens in a new tab)\">\u0930\u093f\u092b\u0902\u0921 \u0935\u093e\u0909\u091a\u0930<\/a> \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092f\u0939\u093e\u0902 \u091c\u094b\u0921\u093c\u0947\u0902\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0906\u0915\u0943\u0924\u093f \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=\"413\" height=\"234\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/8a.png\" alt=\"\u091f\u093e\u0907\u0932 -8 B - \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938\" class=\"wp-image-4004\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/8a.png 413w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/8a-300x170.png 300w\" sizes=\"(max-width: 413px) 100vw, 413px\" \/><figcaption> \u091f\u093e\u0907\u0932 -8 B &#8211; \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0928\u094b\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092e\u0942\u0932 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092d\u0940 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u092c\u0939\u0941\u0924 \u0938\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0909\u0928\u094d\u0939\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \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=\"1024\" height=\"505\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/credit.png\" alt=\"\" class=\"wp-image-4005\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/credit.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/credit-300x148.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/credit-768x379.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092e\u0947\u0902 \u0928\u094b\u091f\u094d\u0938 \u092a\u094d\u0930\u0924\u093f\u092a\u0915\u094d\u0937-\u0935\u093e\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947\u0964 GSTIN \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092a\u0915\u094d\u0937 \u0915\u094b \u092e\u093e\u0928\u094d\u092f\u0924\u093e \u0926\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0924\u094b \u0905\u092c \u0906\u092a\u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \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<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"257\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/add-credit.png\" alt=\"\" class=\"wp-image-4006\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/add-credit.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/add-credit-300x75.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/add-credit-768x193.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h3>3. \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902<\/h3>\n\n\n\n<p>\u0928\u0940\u091a\u0947 \u090f\u0915 \u091f\u093e\u0907\u0932 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091a\u0930\u0923 \u0926\u093f\u090f \u0917\u090f \u0939\u0948\u0902 \u091c\u094b \u0938\u092d\u0940 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u091f\u093e\u0907\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0906\u092e \u0939\u0948\u0964\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u091f\u093e\u0907\u0932 8 \u090f \u092e\u0947\u0902 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/p>\n\n\n\n<h4>i. \u0935\u093f\u0936\u0947\u0937 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932 -8 \u090f \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902<\/h4>\n\n\n\n<p>\u091c\u0948\u0938\u0947 \u0939\u092e\u0928\u0947 \u090a\u092a\u0930 \u092c\u0924\u093e\u092f\u093e \u0939\u0948 \u0915\u0940 \u0905\u092c \u092f\u0939\u093e\u0901 \u092a\u0930 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932 8 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0906\u0915\u0943\u0924\u093f \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=\"368\" height=\"210\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supply.png\" alt=\"\" class=\"wp-image-4008\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supply.png 368w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/supply-300x171.png 300w\" sizes=\"(max-width: 368px) 100vw, 368px\" \/><\/figure><\/div>\n\n\n\n<h4>ii. \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902<\/h4>\n\n\n\n<ul><li>\u0921\u094d\u0930\u0949\u092a-\u0921\u093e\u0909\u0928 \u0938\u0942\u091a\u0940 \u0938\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 AMEND \u091a\u093e\u0932\u093e\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"461\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/finaincel.png\" alt=\"\" class=\"wp-image-4010\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/finaincel.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/finaincel-300x135.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/finaincel-768x346.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul><li>\u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0928\u0941\u0938\u093e\u0930 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0930\u0947\u0902\u0964 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0907\u0928\u0935\u0949\u0907\u0938 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u0907\u0928\u0935\u0949\u0907\u0938 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0939\u0947\u091c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f SAVE OUTWARD SUPPLIES \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"977\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/rate.png\" alt=\"\" class=\"wp-image-4011\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/rate.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/rate-300x286.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/rate-768x733.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h4>iii. Back \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 <\/h4>\n\n\n\n<p>\u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092a\u0930, \u092e\u0941\u0916\u094d\u092f \u092a\u0943\u0937\u094d\u0920 \u092a\u0930 \u0935\u093e\u092a\u0938 \u091c\u093e\u0928\u0947 \u092f\u093e \u091a\u093e\u0932\u093e\u0928 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f BACK \u2019\u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0905\u0927\u093f\u0915 \u0938\u0902\u0936\u094b\u0927\u0928 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f ICE AMEND INVOICE\u2019 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0943\u0937\u094d\u0920 \u092f\u093e \u0924\u094b \u0932\u0902\u092c\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u091f\u093e\u0907\u0932 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u091a\u093e\u0932\u093e\u0928 \u092d\u0940 \u0938\u0902\u092a\u093e\u0926\u093f\u0924 \u092f\u093e \u0939\u091f\u093e\u090f \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"545\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/upload-by-taxpayer.png\" alt=\"\" class=\"wp-image-4012\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/upload-by-taxpayer.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/upload-by-taxpayer-300x160.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/upload-by-taxpayer-768x409.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u091f\u093e\u0907\u0932 \u0915\u0941\u0932 \u091a\u093e\u0932\u093e\u0928 \u092e\u0942\u0932\u094d\u092f, \u0915\u0941\u0932 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u0915\u0941\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0938\u093e\u0925 \u091c\u094b\u0921\u093c\u0947 \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"334\" height=\"213\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amendment.png\" alt=\"\" class=\"wp-image-4013\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amendment.png 334w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/amendment-300x191.png 300w\" sizes=\"(max-width: 334px) 100vw, 334px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0928 \u091a\u0930\u0923\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0947\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0939 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0906\u092e \u0939\u0948\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0938\u0902\u0936\u094b\u0927\u0928 \u091f\u093e\u0907\u0932 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u091c\u093e\u0928\u0928\u093e \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0939\u0948, \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u093e\u0907\u0932\u093e\u0907\u091f\u094d\u0938 \u092a\u0922\u093c\u0947\u0902\u0964<\/p>\n\n\n\n<h4>iv. \u091f\u093e\u0907\u0932 -4: \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0906\u092f\u093e\u0924<\/h4>\n\n\n\n<p>\u092e\u093e\u0932 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u091f\u093e\u0907\u0932 -3 \u092e\u0947\u0902 \u092c\u0924\u093e\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0938\u0902\u0936\u094b\u0927\u0928 \u092f\u0939\u093e\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"337\" height=\"214\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/impot.png\" alt=\"\" class=\"wp-image-4014\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/impot.png 337w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/impot-300x191.png 300w\" sizes=\"(max-width: 337px) 100vw, 337px\" \/><\/figure><\/div>\n\n\n\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u093f\u0936\u0947\u0937 \u092c\u0940\u0913\u0908 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937, \u092a\u094b\u0930\u094d\u091f \u0915\u094b\u0921, \u092e\u0942\u0932 \u092c\u0940\u0913\u0908 \u0928\u0902\u092c\u0930 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902\u0964 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0938\u0939\u0947\u091c\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"1003\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/original.png\" alt=\"\" class=\"wp-image-4015\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/original.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/original-300x294.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/original-768x752.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h4>v. \u091f\u093e\u0907\u0932 8 \u090f &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/h4>\n\n\n\n<p> \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 (\u092f\u0942\u0906\u0908\u090f\u0928 \u0927\u093e\u0930\u0915\u094b\u0902 \u0938\u0939\u093f\u0924) \/ \u092c\u0940 2 \u092c\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u094b \u091c\u093e\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938 \u091f\u093e\u0907\u0932 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u091a\u0930\u0923 \u092f\u0939\u093e\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u0948\u0938\u093e \u0915\u093f \u092f\u0939 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>vi. \u091f\u093e\u0907\u0932 8 \u090f &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947 \u091a\u093e\u0932\u093e\u0928)<\/h4>\n\n\n\n<p>\u092f\u0939\u093e\u0902, \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \/ \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092c\u093e\u0939\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"343\" height=\"216\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large.png\" alt=\"\u091f\u093e\u0907\u0932 8 \u090f - \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947 \u091a\u093e\u0932\u093e\u0928)\" class=\"wp-image-4016\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large.png 343w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large-300x189.png 300w\" sizes=\"(max-width: 343px) 100vw, 343px\" \/><figcaption> \u091f\u093e\u0907\u0932 8 \u090f &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u092c\u0921\u093c\u0947 \u091a\u093e\u0932\u093e\u0928) <\/figcaption><\/figure><\/div>\n\n\n\n<h4>vii. \u091f\u093e\u0907\u0932 9 &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e)<\/h4>\n\n\n\n<p>\u091f\u093e\u0907\u0932 8A \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \/ \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938 \u091f\u093e\u0907\u0932 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"343\" height=\"216\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large-invoice.png\" alt=\"\u091f\u093e\u0907\u0932 9 - \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e)\" class=\"wp-image-4017\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large-invoice.png 343w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/large-invoice-300x189.png 300w\" sizes=\"(max-width: 343px) 100vw, 343px\" \/><figcaption> \u091f\u093e\u0907\u0932 9 &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092c\u0940 2 \u0938\u0940 (\u091b\u094b\u091f\u093e) <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0935\u093f\u0936\u0947\u0937 \u0935\u093f\u0935\u0930\u0923 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0914\u0930 \u092e\u0939\u0940\u0928\u093e \u091a\u0941\u0928\u0947\u0902, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u091a\u0941\u0928\u0947\u0902 \u0914\u0930 \u091a\u0941\u0928\u0947\u0902 \u0915\u093f \u0915\u094d\u092f\u093e \u0932\u093e\u0917\u0942 \u0915\u0930 \u0915\u093e \u0905\u0902\u0924\u0930 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0939\u0948 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0915\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u0947\u0902\u0964<\/p>\n\n\n\n<h4>viii. \u091f\u093e\u0907\u0932 8C &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938<\/h4>\n\n\n\n<p>\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"350\" height=\"214\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit-note.png\" alt=\"\u091f\u093e\u0907\u0932 8C - \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938\" class=\"wp-image-4018\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit-note.png 350w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/debit-note-300x183.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><figcaption> \u091f\u093e\u0907\u0932 8C &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u0947\u0937 \u0938\u0940\u0921\u0940\u090f\u0928 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u091a\u0941\u0928\u0947\u0902 \u0914\u0930 \u0924\u093f\u0925\u093f \u0915\u0947 \u0938\u093e\u0925 \u092e\u0942\u0932 \u0938\u0940\u0921\u0940\u090f\u0928 \u0928\u0902\u092c\u0930 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"328\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/dashboard.png\" alt=\"\" class=\"wp-image-4019\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/dashboard.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/dashboard-300x96.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/dashboard-768x246.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u0938\u0939\u0947\u091c\u0947\u0902\u0964<\/p>\n\n\n\n<h4>ix. \u091f\u093e\u0907\u0932 8C &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 <\/h4>\n\n\n\n<p>\u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \/ \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0964 \u0938\u0940\u0921\u0940\u090f\u0928 \u0928\u0902\u092c\u0930 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0947\u0902\u0964<br><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"812\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/save.png\" alt=\"\u091f\u093e\u0907\u0932 8C - \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938 \" class=\"wp-image-4020\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/save.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/save-300x238.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/save-768x609.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u091f\u093e\u0907\u0932 8C &#8211; \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094d\u0938  <\/figcaption><\/figure><\/div>\n\n\n\n<h3>4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0947\u0902<\/h3>\n\n\n\n<p>\u0905\u092a\u0928\u0947 \u090a\u092a\u0930 \u092c\u0939\u0941\u0924 \u0938\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0947 \u0939\u094b\u0902\u0917\u0947, \u0909\u0928 \u0938\u092d\u0940 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0906\u092a\u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u090f\u0915 \u092c\u093e\u0930 \u091c\u092c \u0906\u092a \u0938\u092d\u0940 \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930 \u0932\u0947\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b PREVIEW \u092c\u091f\u0928 \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=\"877\" height=\"1024\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/preview.png\" alt=\"\" class=\"wp-image-4022\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/preview.png 877w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/preview-257x300.png 257w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/preview-768x897.png 768w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><\/figure><\/div>\n\n\n\n<p>\u092f\u0939 \u092c\u091f\u0928 \u0906\u092a\u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u0947 GSTR-5 \u0915\u0947 \u0921\u094d\u0930\u093e\u092b\u094d\u091f \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u0947\u091c \u0915\u094b \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h4>i. 10 \u090f, 10 \u092c\u0940 &#8211; \u0915\u0930 \u0926\u0947\u092f\u0924\u093e<\/h4>\n\n\n\n<p>\u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 10A, 10B &#8211; \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u091f\u093e\u0907\u0932 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u093f\u091b\u0932\u0947 \u092a\u0943\u0937\u094d\u0920 \u092a\u0930 \u0935\u093e\u092a\u0938 \u091c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f BACK \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"280\" height=\"189\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/10A.png\" alt=\"10 \u090f, 10 \u092c\u0940 - \u0915\u0930 \u0926\u0947\u092f\u0924\u093e\" class=\"wp-image-4023\"\/><figcaption> 10 \u090f, 10 \u092c\u0940 &#8211; \u0915\u0930 \u0926\u0947\u092f\u0924\u093e <\/figcaption><\/figure><\/div>\n\n\n\n<h3>5. \u0921\u0947\u091f\u093e \u0915\u094b \u092b\u094d\u0930\u0940\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f GSTR-5 \u0915\u094b \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0947\u0902<\/h3>\n\n\n\n<ul><li>\u092f\u0939 \u0918\u094b\u0937\u0923\u093e \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u091f\u093f\u0915 \u092e\u093e\u0930\u094d\u0915 \u0915\u0930\u0947\u0902 \u0915\u093f \u0906\u092a\u0928\u0947 \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u0915\u0940 \u0939\u0948 \u0914\u0930 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0940 \u0917\u0908 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0938\u0939\u0940 \u0939\u0948 \u0914\u0930 \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0915\u094b\u0908 \u092c\u0926\u0932\u093e\u0935 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u090f\u0915 \u092c\u093e\u0930 \u091c\u092c \u0906\u092a \u092a\u093e\u0935\u0924\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b SUBMIT \u092c\u091f\u0928 \u0938\u0915\u094d\u0937\u092e \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li> GSTR-5 \u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u0948\u0902\u0921\u093f\u0902\u0917 \u092a\u0943\u0937\u094d\u0920 \u092e\u0947\u0902 SUBMIT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947:-<\/strong>\u0938\u092c\u092e\u093f\u091f \u092c\u091f\u0928 \u0909\u0938 \u0935\u093f\u0936\u0947\u0937 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f GSTR-5 \u092e\u0947\u0902 \u0905\u092a\u0932\u094b\u0921 \u0915\u093f\u090f \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u094b \u092b\u094d\u0930\u0940\u091c \u0915\u0930 \u0926\u0947\u0917\u093e\u0964 \u0906\u092a \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0914\u0930 \u091a\u093e\u0932\u093e\u0928 \u0905\u092a\u0932\u094b\u0921 \u0928\u0939\u0940\u0902 \u0915\u0930 \u092a\u093e\u090f\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"872\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tick.png\" alt=\"\" class=\"wp-image-4024\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tick.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tick-300x255.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/tick-768x654.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092c\u093e\u0930 \u092b\u093f\u0930 \u091a\u0947\u0924\u093e\u0935\u0928\u0940 \u0938\u0902\u0926\u0947\u0936 \u0915\u094b \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u094b\u0938\u0940\u0921 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0907\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092c\u0926\u0932\u093e\u0935 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li> \u092a\u0943\u0937\u094d\u0920 \u0915\u0947 \u0936\u0940\u0930\u094d\u0937 \u092a\u0930 \u090f\u0915 \u0938\u092b\u0932\u0924\u093e \u0938\u0902\u0926\u0947\u0936 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u090f\u0915 \u092c\u093e\u0930 \u091c\u092c \u0906\u092a \u0921\u0947\u091f\u093e \u091c\u092e\u093e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0921\u0947\u091f\u093e \u092b\u094d\u0930\u0940\u091c\u093c \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0906\u092a \u0915\u093f\u0938\u0940 \u092d\u0940 \u092b\u093c\u0940\u0932\u094d\u0921 \u0915\u094b \u0928\u0939\u0940\u0902 \u092c\u0926\u0932 \u0938\u0915\u0924\u0947\u0964 \u092a\u0943\u0937\u094d\u0920 \u0924\u093e\u091c\u093c\u093e \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"241\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/sub.png\" alt=\"\" class=\"wp-image-4025\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/sub.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/sub-300x71.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/sub-768x181.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<ul><li>\u092a\u0940\u0921\u0940\u090f\u092b \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u092c\u092e\u093f\u091f \u0915\u093f\u090f \u0917\u090f GSTR-5 \u0915\u094b \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092b\u093f\u0930 \u0938\u0947 \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li> \u091c\u0928\u0930\u0947\u091f \u0915\u0940 \u0917\u0908 \u092a\u0940\u0921\u0940\u090f\u092b \u092b\u093e\u0907\u0932 \u0905\u092c \u0905\u0902\u0924\u093f\u092e \u092b\u0949\u0930\u094d\u092e GSTR-5 \u0915\u093e \u0935\u0949\u091f\u0930\u092e\u093e\u0930\u094d\u0915 \u0939\u094b\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"598\" height=\"435\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr-5.png\" alt=\"\" class=\"wp-image-4026\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr-5.png 598w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr-5-300x218.png 300w\" sizes=\"(max-width: 598px) 100vw, 598px\" \/><\/figure><\/div>\n\n\n\n<ul><li>\u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0928\u0947 \u092a\u0930, GST \u092a\u094b\u0930\u094d\u091f\u0932 \u092b\u0949\u0930\u094d\u092e GSTR-5 \u092e\u0947\u0902 \u092d\u0930\u0947 \u0917\u090f \u0938\u092d\u0940 \u091f\u0947\u092c\u0932\u094d\u0938 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0947\u0917\u093e\u0964<\/li><li>\u0921\u0947\u091f\u093e \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0924\u094d\u0930\u0941\u091f\u093f \u0938\u0902\u0926\u0947\u0936 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0949\u0932\u092e \u0915\u094b \u0938\u0941\u0927\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u093e\u0907\u0932\u093e\u0907\u091f \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li> \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0938\u092b\u0932 \u0939\u094b\u0924\u093e \u0939\u0948, \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0947\u0917\u093e \u0914\u0930 \u092e\u093e\u0932 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0947\u0917\u093e\u0964<\/li><li> \u0926\u0947\u092f\u0924\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0924\u0926\u0928\u0941\u0938\u093e\u0930 \u0905\u0926\u094d\u092f\u0924\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0915\u094d\u0930\u093f\u092f \u0939\u094b \u091c\u093e\u090f\u0917\u093e:-<ul><li> \u091f\u093e\u0907\u0932 10 \u090f, 10 \u092c\u0940 &#8211; \u0915\u0930 \u0926\u0947\u092f\u0924\u093e\u0964 <\/li><li> \u091f\u093e\u0907\u0932 11, 12, 14 &#8211; \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u0905\u0926\u093e\u0964 <\/li><li> \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u091f\u093e\u0907\u0932<\/li><li> \u092b\u093c\u093e\u0907\u0932 RETURN \u092c\u091f\u0928\u0964<\/li><\/ul><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u092f\u093e \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 GSTR \u0915\u094b 11 \u0905\u0932\u0917-\u0905\u0932\u0917 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0932\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 4, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 6, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 7, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \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 \u0907\u0938\u0947 \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947? GSTR -5 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0936\u0930\u094d\u0924\u0947, \u0932\u0947\u091f \u092b\u0940\u0938 \u0914\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938 \u0939\u093f\u0902\u0926\u0940 \u0932\u0947\u0916 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \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 \u0907\u0938\u0947 \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947? GSTR -5 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0936\u0930\u094d\u0924\u0947, \u0932\u0947\u091f \u092b\u0940\u0938 \u0914\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938 \u0939\u093f\u0902\u0926\u0940 \u0932\u0947\u0916 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-10T12:50:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-10T12:50:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/input.png\" \/>\n<meta name=\"author\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u092e\u093f\u0928\u091f\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\"},\"author\":{\"name\":\"\u0938\u0902\u092a\u093e\u0926\u0915\",\"@id\":\"https:\/\/leadingfile.com\/hi\/#\/schema\/person\/e4300196d23d48f43813dedfbf95c889\"},\"headline\":\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f\",\"datePublished\":\"2020-04-10T12:50:36+00:00\",\"dateModified\":\"2020-04-10T12:50:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\"},\"wordCount\":181,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#organization\"},\"articleSection\":[\"\u091c\u0940\u090f\u0938\u091f\u0940\"],\"inLanguage\":\"hi-IN\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\",\"url\":\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\",\"name\":\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u093e\u0930\u0942\u092a, \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0914\u0930 \u0928\u093f\u092f\u092e -\u091c\u093e\u0928\u093f\u090f\",\"isPartOf\":{\"@id\":\"https:\/\/leadingfile.com\/hi\/#website\"},\"datePublished\":\"2020-04-10T12:50:36+00:00\",\"dateModified\":\"2020-04-10T12:50:41+00:00\",\"description\":\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \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 \u0907\u0938\u0947 \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u092f\u0947? 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