{"id":4213,"date":"2020-04-20T12:46:37","date_gmt":"2020-04-20T12:46:37","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=4213"},"modified":"2020-04-20T12:46:39","modified_gmt":"2020-04-20T12:46:39","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-9%e0%a4%b8%e0%a5%80-%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%b0-9%e0%a4%b8%e0%a5%80-%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 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:- \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0914\u0930 \u0928\u093f\u092f\u092e-\u091c\u093e\u0928\u093f\u090f"},"content":{"rendered":"\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0911\u0921\u093f\u091f \u092b\u0949\u0930\u094d\u092e \u091c\u093f\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0938\u0947 \u092d\u0940 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0909\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 2 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u090a\u092a\u0930 \u0915\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0938\u0940\u090f \u092f\u093e \u0938\u0940\u090f\u092e\u090f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f \u0938\u0947 \u092a\u0939\u0932\u0947 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u093e\u0924 \u0915\u0930\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<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0915\u094d\u092f\u093e \u092e\u0939\u0924\u094d\u0935 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0926\u0947\u0930 \u0938\u0947 \u0926\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e?<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0928\u0935\u0940\u0928\u0924\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#7\">7. GSTR-9C \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"447\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e-1024x447.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:- \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0914\u0930 \u0928\u093f\u092f\u092e-\u091c\u093e\u0928\u093f\u090f\" class=\"wp-image-4266\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e-1024x447.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e-300x131.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e-768x335.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e-1536x670.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:- \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0914\u0930 \u0928\u093f\u092f\u092e-\u091c\u093e\u0928\u093f\u090f<\/figcaption><\/figure><\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938<\/a> \u092e\u0947\u0902 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-49-central-tax-english-new.pdf;jsessionid=6007B722302D717F3E95FAC82EC77523\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e<\/a> \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0911\u0921\u093f\u091f \u092b\u0949\u0930\u094d\u092e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0947 13 \u0938\u093f\u0924\u0902\u092c\u0930, 2018 \u0915\u094b \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0924\u0925\u093e \u092a\u0939\u0932\u0947 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u093e\u0932\u093e\u0928\u093e 2 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u090a\u092a\u0930 \u0915\u0947 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u0905\u092c \u0907\u0938\u0915\u0940 \u0938\u0940\u092e\u093e 23 \u092e\u093e\u0930\u094d\u091a, 2020 \u0915\u0940 \u0938\u0940\u092c\u0940\u0906\u0908\u0938\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u0938\u0940\u092e\u093e \u092c\u0922\u093c\u093e\u0915\u0930 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0930 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0915\u093f\u0938\u0940 \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u090f\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f \u092f\u093e \u0932\u093e\u0917\u0924 \u0932\u0947\u0916\u093e\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u090f \u0917\u090f \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0911\u0921\u093f\u091f (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%91%E0%A4%A1%E0%A4%BF%E0%A4%9F-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0911\u0921\u093f\u091f<\/a> \u0915\u093f\u090f \u0917\u090f \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u090f\u0915 \u0938\u093e\u092e\u0902\u091c\u0938\u094d\u092f \u0915\u0925\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0915\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/#4.1\" target=\"_blank\">\u0938\u0915\u0932<\/a> \u0914\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u0909\u0928\u0915\u0940 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0939\u094b\u0902\u0917\u0947, \u091c\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 \u0938\u092d\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0915\u094b \u0938\u092e\u0947\u0915\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0906\u0902\u0915\u0921\u093c\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u093e\u092e\u0902\u091c\u0938\u094d\u092f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u093e \u0905\u0902\u0924\u0930 \u0914\u0930 \u0915\u093e\u0930\u0923, \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930<\/a> \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u091c\u094b \u0905\u092a\u0928\u0940 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0939\u0948, \u0909\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 (\u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0905\u092a\u0928\u0940 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f <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=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0911\u0921\u093f\u091f \u0915\u0930\u0935\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f, \u092f\u0926\u093f \u0909\u0938\u0915\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 (opens in a new tab)\">\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/a> \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u092d\u0940\u0924\u0930 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b\u0964)<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u090f\u0915 \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f \u092f\u093e \u0915\u0949\u0938\u094d\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f \u0915\u094b \u092a\u0939\u0932\u0947 \u092b\u0949\u0930\u094d\u092e \u0924\u0948\u092f\u093e\u0930 \u0914\u0930 \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0907\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0947\u0902\u0926\u094d\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%B8%E0%A5%81%E0%A4%B5%E0%A4%BF%E0%A4%A7%E0%A4%BE-%E0%A4%95%E0%A5%87%E0%A4%82%E0%A4%A6%E0%A5%8D%E0%A4%B0\/\" target=\"_blank\">\u090f\u0915 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0947\u0902\u0926\u094d\u0930 <\/a>\u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0938\u093e\u0925 \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u094b \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u092d\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u0947 \u0915\u093f \u0909\u0928\u0915\u0947 \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093f\u0924 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0932\u093f\u092a\u093f \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-9 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">GSTR-9 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0909\u0928\u0915\u0947 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0906\u0926\u093f\u0964<\/p>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 2018-2019 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \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 30 \u0928\u0935\u0902\u092c\u0930, 2019 \u0925\u0940\u0964 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u092c\u093e\u0926 \u092f\u093e 31 \u0926\u093f\u0938\u0902\u092c\u0930 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0911\u0921\u093f\u091f \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 (\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, 2018-2019 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 (opens in a new tab)\" href=\"http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-49-central-tax-english-new.pdf;jsessionid=6007B722302D717F3E95FAC82EC77523\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940<\/a> \u0915\u094b 31 \u0926\u093f\u0938\u0902\u092c\u0930, 2020 \u0924\u0915 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964) \u092f\u0926\u093f \u0906\u0935\u0936\u094d\u092f\u0915 \u0938\u092e\u091d\u093e \u091c\u093e\u090f \u0924\u094b \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0915\u094d\u092f\u093e \u092e\u0939\u0924\u094d\u0935 \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0924\u0939\u0924 \u0924\u0948\u092f\u093e\u0930 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928 \u090f\u0915 \u091a\u093e\u0930\u094d\u091f\u0930\u094d\u0921 \u0905\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f \u092f\u093e \u0915\u0949\u0938\u094d\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u0938\u092d\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 <\/a>\u0914\u0930 \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093f\u0924 \u0916\u093e\u0924\u094b\u0902 \u092e\u0947\u0902 \u092c\u0924\u093e\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u0915\u0947 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u094b \u0915\u093f\u0938\u0940 \u0938\u0940\u090f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939 \u0915\u0925\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0936\u0941\u0926\u094d\u0927\u0924\u093e \u0915\u094b \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0906\u0927\u093e\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0938\u0940\u090f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0938\u0940 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0926\u0947\u092f\u0924\u093e \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%91%E0%A4%A1%E0%A4%BF%E0%A4%9F-%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=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0921\u093f\u091f (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0921\u093f\u091f<\/a> \u0938\u0947 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0905\u092d\u094d\u092f\u093e\u0938 \u0915\u094b \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964  <\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0926\u0947\u0930 \u0938\u0947 \u0926\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u0911\u0921\u093f\u091f \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0926\u0902\u0921 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u0926\u093f\u0928 200 \u0930\u0941\u092a\u092f\u0947 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 100 \u0930\u0941 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0914\u0930 100 \u0930\u0941 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u092e\u0947\u0902 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948 \u0964 \u092f\u0939 \u092d\u0940 \u0927\u094d\u092f\u093e\u0928 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0915\u0941\u0932 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e 0.50% \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 \u0909\u0915\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%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\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e (opens in a new tab)\">\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e<\/a> \u0932\u0917\u093e\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0928\u0935\u0940\u0928\u0924\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0914\u0930 \u0911\u0921\u093f\u091f \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0938\u0940\u092e\u093e \u0938\u0940\u092e\u093e \u0928\u0939\u0940\u0902 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u0915\u0947 \u0932\u093e\u0917\u0924 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0938\u0902\u0938\u094d\u0925\u093e\u0928 \u0928\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0938\u0947 \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (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%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926<\/a> \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u0932\u093f\u090f 31 \u092e\u093e\u0930\u094d\u091a 2020 \u0938\u0947 30 \u091c\u0942\u0928 2020 \u0924\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9<\/a> \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e 2 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 5 \u0915\u0930\u094b\u0921\u093c \u0915\u0930 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\">\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928 <\/a>\u0928\u0947 \u0939\u093e\u0932 \u0939\u0940 \u092e\u0947\u0902 \u092a\u093e\u0924\u094d\u0930 \u092c\u0921\u093c\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9<\/a> \u0915\u0947 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0911\u0921\u093f\u091f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u094d\u0930\u092e\u0936\u0903 12 \u092b\u0930\u0935\u0930\u0940 2020 \u0924\u0915 91% \u0914\u0930 92% \u0924\u0915 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u092c\u093e\u0924 \u0915\u0939\u0940 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"7\">GSTR-9C \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092e\u0947\u0902 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u0915\u094b \u0926\u094b \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0902\u091f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u092d\u093e\u0917\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u092d\u093e\u0917-\u090f:- \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928\u0964<\/li><li>\u092d\u093e\u0917-\u092c\u0940:- \u092a\u094d\u0930\u092e\u093e\u0923\u0928\u0964<\/li><\/ul>\n\n\n\n<h3>1. \u092d\u093e\u0917-\u090f: \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0911\u0921\u093f\u091f \u0915\u093f\u090f \u0917\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0906\u0902\u0915\u0921\u093c\u0947 \u092a\u0948\u0928 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0932\u093f\u090f, \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 (\u0930\u093e\u091c\u094d\u092f \/ \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936) \u092a\u0930 \u0915\u093f\u090f \u0917\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928<\/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%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u094b \u0938\u092e\u0917\u094d\u0930 \u0930\u0942\u092a \u0938\u0947 \u0938\u0902\u0917\u0920\u0928 \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093f\u0924 \u0916\u093e\u0924\u094b\u0902 (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%91%E0%A4%A1%E0%A4%BF%E0%A4%9F-%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\">\u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093f\u0924 \u0916\u093e\u0924\u094b\u0902<\/a> \u0938\u0947 \u0928\u093f\u0915\u093e\u0932\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0938\u0941\u0932\u0939 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092d\u0940 \u092a\u093e\u0902\u091a \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0902\u091f\u093e \u0917\u092f\u093e \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"264\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/basic-detail-1024x264.png\" alt=\" \u092d\u093e\u0917-\u090f: \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928\" class=\"wp-image-4233\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/basic-detail-1024x264.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/basic-detail-300x77.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/basic-detail-768x198.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/basic-detail.png 1242w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u092d\u093e\u0917-\u090f: \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928<\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr-9c-form.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u092a\u094d\u0930\u093e\u0930\u0942\u092a<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr-9c-form.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u093f\u092f\u0947<\/a><\/div>\n\n\n\n<h4>i. \u092e\u0942\u0932 \u0935\u093f\u0935\u0930\u0923<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930\u090f\u0928 \u092e\u0947\u0902 \u0915\u093e\u0928\u0942\u0928\u0940 \u0928\u093e\u092e \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0928\u093e\u092e \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u092f\u0939 \u092d\u0940 \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0915\u093f \u0915\u094d\u092f\u093e \u092f\u0939 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0911\u0921\u093f\u091f \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>ii. \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 (GSTR-9) \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093e \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e<\/h4>\n\n\n\n<p>\u0907\u0938\u092e\u0947\u0902 \u0911\u0921\u093f\u091f\u0947\u0921 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u0938\u0915\u0932 \u0914\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u092f\u0939 \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0905\u0915\u094d\u0938\u0930, \u0911\u0921\u093f\u091f \u0915\u093f\u090f \u0917\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u092a\u0948\u0928 \u0938\u094d\u0924\u0930 \u092a\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092e\u0947\u0902 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u094d\u0924\u0930 \u092a\u0930 \u0911\u0921\u093f\u091f \u0915\u093f\u090f \u0917\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0924\u094b\u0921\u093c\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iii. \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f<\/h4>\n\n\n\n<p>\u0907\u0938 \u0905\u0928\u0941\u092d\u093e\u0917 \u092e\u0947\u0902 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930-\u0935\u093e\u0930 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0947 \u0905\u0902\u0924\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0915\u094d\u0930\u092e\u0936 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0938\u0942\u091a\u0928\u093e \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0938\u0941\u0932\u0939 \u092a\u0930 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0905\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u0924\u092d\u0947\u0926\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u0916\u0941\u0932\u093e\u0938\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h4>iv. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u093e \u0938\u092e\u0947\u0915\u0928<\/h4>\n\n\n\n<p>\u0907\u0938 \u0916\u0902\u0921 \u092e\u0947\u0902, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0914\u0930 \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u093f\u0924 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u090f \u0917\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0938\u093e\u092e\u0902\u091c\u0938\u094d\u092f \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0911\u0921\u093f\u091f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092c\u0941\u0915 \u0915\u093f\u090f \u0917\u090f \u0916\u0930\u094d\u091a\u094b\u0902 \u0915\u094b \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u092f\u094b\u0917\u094d\u092f \u0914\u0930 \u0905\u092f\u094b\u0917\u094d\u092f \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u091f\u0942\u091f\u0928\u0947 \u0914\u0930 GSTR-9 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0926\u093e\u0935\u093e \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0915\u0947 \u0938\u093e\u0925 \u092f\u094b\u0917\u094d\u092f \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939 \u0918\u094b\u0937\u0923\u093e, \u092f\u0926\u093f \u0915\u094b\u0908 \u0939\u094b, \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0926\u093e\u0935\u094b\u0902 \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u0939\u094b\u0917\u0940\u0964<\/p>\n\n\n\n<h4>v. \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0928 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u092a\u0930 \u0911\u0921\u093f\u091f\u0930 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936<\/h4>\n\n\n\n<p>\u092f\u0939\u093e\u0902, \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u0915 \u0915\u094b \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0932\u0902\u092c\u093f\u0924 \u0938\u0941\u0932\u0939 \u0905\u092d\u094d\u092f\u093e\u0938 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0921\u093f\u091f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u0939\u091a\u093e\u0928\u0947 \u0917\u090f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938\u0915\u0947 \u0915\u093e\u0930\u0923 ITC \u0915\u093e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u092f\u093e \u0917\u0948\u0930-\u0938\u093e\u092e\u0902\u091c\u0938\u094d\u092f \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 (GSTR-9) \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><li>\u0917\u0932\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u092b\u0902\u0921 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0930\u093f\u092b\u0902\u0921<\/a> \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0935\u093e\u092a\u0938 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0905\u0928\u094d\u092f \u092c\u0915\u093e\u092f\u093e \u092e\u093e\u0902\u0917\u094b\u0902 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0964<\/li><\/ul>\n\n\n\n<p>\u0905\u0902\u0924 \u092e\u0947\u0902, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-49-central-tax-english-new.pdf;jsessionid=6007B722302D717F3E95FAC82EC77523\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0915\u093f \u0935\u0947 \u0938\u0941\u0932\u0939 \u092c\u092f\u093e\u0928 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u0930\u0940\u0915\u094d\u0937\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0928\u0941\u0936\u0902\u0938\u093f\u0924 \u0915\u0930\u094b\u0902 \u0915\u093e \u0928\u093f\u092a\u091f\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<h3>2. \u092d\u093e\u0917-\u092c\u0940: \u092a\u094d\u0930\u092e\u093e\u0923\u0928<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u0915\u094b \u0909\u0938\u0940 \u0938\u0940\u090f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0921\u093f\u091f \u0915\u093f\u092f\u093e \u0925\u093e \u092f\u093e \u092f\u0939 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0938\u0940\u090f \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0940 \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0909\u0938 \u0935\u093f\u0936\u0947\u0937 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0921\u093f\u091f \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"1017\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2-1024x1017.png\" alt=\" \u092d\u093e\u0917-\u092c\u0940: \u092a\u094d\u0930\u092e\u093e\u0923\u0928\" class=\"wp-image-4234\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2-1024x1017.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2-300x298.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2-150x150.png 150w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2-768x763.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gstr9c2.png 1242w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>  \u092d\u093e\u0917-\u092c\u0940: \u092a\u094d\u0930\u092e\u093e\u0923\u0928<\/figcaption><\/figure><\/div>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0928\u093f\u092e\u094d\u0928 \u091a\u0930\u0923\u094b\u0902 \u0938\u0947 \u0939\u094b\u0915\u0930 \u0917\u0941\u091c\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0906\u0907\u092f\u0947 \u0907\u0928 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>  1. \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/h3>\n\n\n\n<p>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \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 \u0911\u0928\u0932\u093e\u0907\u0928 \u0935\u0947\u092c\u0938\u093e\u0907\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0932\u093f\u0902\u0915 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u0932\u093f\u0902\u0915  <a href=\"https:\/\/www.gst.gov.in\/\">https:\/\/www.gst.gov.in\/<\/a>  \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0907\u0938 \u0932\u093f\u0902\u0915 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0939\u094b\u092e \u092a\u0947\u091c \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u092f\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<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"460\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-4-1024x460.png\" alt=\"\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932\" class=\"wp-image-4241\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-4-1024x460.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-4-300x135.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-4-768x345.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/gst-portel-4.png 1185w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 <\/figcaption><\/figure>\n\n\n\n<h3>2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0932\u0949\u0917\u093f\u0928<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \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\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0907\u0938 \u0938\u094d\u0915\u094d\u0930\u0940\u0928 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u0926\u093e\u092f\u0940 \u0913\u0930 \u091c\u093e\u0928\u0947 \u092a\u0930 \u090f\u0915 login \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0911\u092a\u094d\u0936\u0928 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>i. Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\u0932\u0949\u0917\u093f\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u090f\u0915 \u0928\u0908 \u0932\u0949\u0917\u093f\u0928 \u0935\u093f\u0902\u0921\u094b \u092a\u0947\u091c \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0909\u0938\u0947 \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\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\"><img loading=\"lazy\" width=\"614\" height=\"435\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png\" alt=\"Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928\" class=\"wp-image-3792\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png 614w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window-300x213.png 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><figcaption>Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/figcaption><\/figure>\n\n\n\n<h4>ii. Password (\u092a\u093e\u0938\u0935\u0930\u094d\u0921) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u0907\u0938\u0940 \u0935\u093f\u0902\u0921\u094b \u092e\u0947\u0902 \u0925\u094b\u0921\u093c\u093e \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u092c\u0949\u0915\u094d\u0938 \u092e\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 \u0909\u0938 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\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<\/p>\n\n\n\n<h4>iii. Captcha (\u0915\u0948\u092a\u094d\u091a\u093e) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0915\u0948\u092a\u094d\u091a\u093e \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092c\u0949\u0915\u094d\u0938 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0938\u0947 \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>3. Annul Return ( \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928) \u091f\u0948\u092c<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u092a\u0902\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 \u0905\u0915\u093e\u0909\u0902\u091f \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0921\u0948\u0936\u092c\u094b\u0930\u094d\u0921 \u0928\u093e\u092e \u0915\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u091c\u093e\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 \u0907\u0928 \u0938\u092d\u0940 \u092e\u0947\u0902 \u0938\u0947 \u0906\u092a\u0915\u094b \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0928\u093e\u092e \u0915\u0947 \u091f\u0948\u092c \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=\"499\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/annual-return-1024x499.jpg\" alt=\"Annul Return ( \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928) \u091f\u0948\u092c\" class=\"wp-image-4244\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/annual-return-1024x499.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/annual-return-300x146.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/annual-return-768x374.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/annual-return.jpg 1349w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> Annul Return ( \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928) \u091f\u0948\u092c <\/figcaption><\/figure><\/div>\n\n\n\n<h3>4. Financial year (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937) \u092d\u0930\u0947\u0902<\/h3>\n\n\n\n<p>\u091c\u092c \u0906\u092a \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u091f\u0948\u092c \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0920\u0940\u0915 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u0908 \u0935\u093f\u0902\u0921\u094b \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u0940\u0964 \u091c\u093f\u0938\u0915\u093e \u0928\u093e\u092e \u092b\u093e\u0907\u0932 \u090f\u0928\u0941\u0905\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u0935\u093f\u0902\u0921\u094b \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0911\u092a\u094d\u0936\u0928 \u092d\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947 \u0906\u092a\u0915\u094b \u0905\u092a\u0928\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u093e \u091a\u092f\u0928 \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=\"499\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/financial-year-1024x499.jpg\" alt=\"Financial year (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937) \u092d\u0930\u0947\u0902\" class=\"wp-image-4245\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/financial-year-1024x499.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/financial-year-300x146.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/financial-year-768x374.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/financial-year.jpg 1349w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> Financial year (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937) \u092d\u0930\u0947\u0902 <\/figcaption><\/figure><\/div>\n\n\n\n<h3>5. Initiate Filing (\u0908-\u092b\u093e\u0907\u0932\u093f\u0902\u0917) \u0935\u093f\u0915\u0932\u094d\u092a<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0911\u092a\u094d\u0936\u0928 \u0915\u094b \u092d\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\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 \u0907\u0938 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0926\u0947\u0916\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0926\u094b \u091f\u0948\u092c \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0909\u0928 \u0926\u094b\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u091f\u0948\u092c \u092e\u0947\u0902  \u0908-\u092b\u093e\u0907\u0932\u093f\u0902\u0917 \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 \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<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"499\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/e-filing-1024x499.jpg\" alt=\"Initiate Filing (\u0908-\u092b\u093e\u0907\u0932\u093f\u0902\u0917) \u0935\u093f\u0915\u0932\u094d\u092a\" class=\"wp-image-4248\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/e-filing-1024x499.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/e-filing-300x146.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/e-filing-768x374.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/e-filing.jpg 1349w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption> Initiate Filing (\u0908-\u092b\u093e\u0907\u0932\u093f\u0902\u0917) \u0935\u093f\u0915\u0932\u094d\u092a <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0932\u0947\u0915\u093f\u0928 \u091c\u0948\u0938\u0947 \u0939\u0940 \u0906\u092a \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u0924\u0947 \u0939\u0948\u0902, \u0906\u092a\u0915\u094b \u0938\u0941\u0932\u0939 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u092b\u0949\u0930\u094d\u092e<\/a> \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0939\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a \u0909\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u092d\u0930\u093f\u092f\u0947 \u0920\u0940\u0915 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u092d\u0930 \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=\"499\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/nil-gstr-9-1024x499.jpg\" alt=\"\" class=\"wp-image-4249\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/nil-gstr-9-1024x499.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/nil-gstr-9-300x146.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/nil-gstr-9-768x374.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/nil-gstr-9.jpg 1349w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0911\u0921\u093f\u091f \u092b\u0949\u0930\u094d\u092e \u091c\u093f\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0938\u0947 \u092d\u0940 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0909\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u094b \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 2 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u090a\u092a\u0930 \u0915\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0938\u0940\u090f \u092f\u093e \u0938\u0940\u090f\u092e\u090f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u093f\u0924 \u0939\u094b\u0928\u0947 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:- \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \u092a\u094d\u0930\u093e\u0930\u0942\u092a \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%b0-9%e0%a4%b8%e0%a5%80-%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 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:- \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \u092a\u094d\u0930\u093e\u0930\u0942\u092a \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 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 GSTR-9C \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f GSTR-9C \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0914\u0930 \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948? \u0914\u0930 \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0905\u0925\u0935\u093e \u0928\u0935\u0940\u0928\u0924\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u094d\u092f\u093e \u0939\u0948? \u0939\u093f\u0902\u0926\u0940 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\u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f GSTR-9C \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0914\u0930 \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948? \u0914\u0930 \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0905\u0925\u0935\u093e \u0928\u0935\u0940\u0928\u0924\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u094d\u092f\u093e \u0939\u0948? \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\u0930-9\u0938\u0940-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-20T12:46:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-20T12:46:39+00:00\" 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