{"id":5151,"date":"2020-06-02T11:56:41","date_gmt":"2020-06-02T11:56:41","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=5151"},"modified":"2020-06-02T12:17:56","modified_gmt":"2020-06-02T12:17:56","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-3-%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%b0-3-%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 3 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \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>\u0939\u092e\u0928\u0947 \u0905\u092a\u0928\u0947 \u092a\u093f\u091b\u0932\u0947 \u0932\u0947\u0916\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u0942\u0930\u094d\u0923 \u0930\u0942\u092a \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0925\u0940, \u091c\u093f\u0938\u092e\u0947\u0902 \u0938\u092d\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0916\u0930\u0940\u0926 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u0939\u0940 \u0906\u091c \u0915\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0948\u0964 \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0938\u093e\u0925 \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u0916\u0930\u0940\u0926 \u0915\u093e \u092e\u093e\u0938\u093f\u0915 \u0938\u093e\u0930\u093e\u0902\u0936 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u091a\u0932\u093f\u090f \u0936\u0941\u0930\u0942 \u0915\u0930\u0924\u0947 \u0939\u0948!<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-1024x576.jpg\" alt=\"\" class=\"wp-image-5189\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-1024x576.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-300x169.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-768x432.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-1536x864.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \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<\/figcaption><\/figure><\/div>\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 3 \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 3 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u0947 \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f \u0915\u092c \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0928 \u0915\u0930\u0928\u0947 \u092a\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f?<\/a><\/li>\n<li><a href=\"#6\">6. GSTR 3 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0915\u0948\u0938\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0947\u0902?<\/a><\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u0914\u0930 GSTR-3B \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0932\u092f \u0915\u0948\u0938\u0947 \u0938\u0902\u092d\u0935 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u093f\u0935\u0930\u0923<\/a><\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%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\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%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 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e<\/a> \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 <a href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_3_New.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e<\/a>, \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u0947 \u0938\u093e\u0925 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092c\u093f\u0915\u094d\u0930\u0940, \u0916\u0930\u0940\u0926, \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0938\u093e\u0930\u093e\u0902\u0936 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092b\u093e\u0907\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 <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%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 (opens in a new tab)\">\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1<\/a> \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%86%E0%A4%B0-2-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0911\u091f\u094b-\u091c\u0928\u0930\u0947\u091f \u092a\u0941\u0932\u093f\u0902\u0917 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/Form-GSTR_3_New.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3-\u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/Form-GSTR_3_New.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902<\/a><\/div>\n\n\n\n<p><strong>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u092b\u0949\u0930\u094d\u092e \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0930\u093e\u0936\u093f\u0926\u093f\u0916\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u0915\u094b\u0908 \u092d\u0940 \u0915\u0930\u0926\u093e\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%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=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u0947 \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f \u0915\u092c \u0939\u0948?<\/h2>\n\n\n\n<p>\u0935\u0930\u094d\u0937 2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 30 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 \u0915\u094b \u092e\u093e\u0928\u0928\u0940\u092f \u090f\u092b\u090f\u092e \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u091f\u094d\u0935\u0940\u091f \u0915\u0930\u0915\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b 11 \u0926\u093f\u0938\u0902\u092c\u0930 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0925\u093e\u0964  \u0907\u0938\u0915\u0947 \u0906\u0932\u093e\u0935\u093e 6 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2017 \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"22 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 (opens in a new tab)\">22 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915<\/a> \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u0941\u091b \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u090f \u0917\u090f:-<\/p>\n\n\n\n<ul><li>1.5 \u0915\u0930\u094b\u0921\u093c \u0924\u0915 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0905\u0917\u0938\u094d\u0924 \u0914\u0930 \u0938\u093f\u0924\u092e\u094d\u092c\u0930 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u092c\u093e\u0926 \u092e\u0947\u0902 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/li><li>\u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u092a\u0930 \u0938\u094d\u0935\u093f\u091a \u0905\u0915\u094d\u091f\u0942\u092c\u0930-\u0926\u093f\u0938\u0902\u092c\u0930 2017 \u091a\u0915\u094d\u0930 \u0938\u0947 \u0939\u0941\u0906 \u0925\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0928 \u0915\u0930\u0928\u0947 \u092a\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0905\u0917\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0930\u0942\u0915\u093e\u0935\u091f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\u0928\u094d\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0938\u093f\u0938\u094d\u091f\u092e (opens in a new tab)\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0928\u094d\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0938\u093f\u0938\u094d\u091f\u092e<\/a> \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\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 GSTR-3 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \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%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/a> \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0926\u0947\u0930 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u092d\u093e\u0930\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u0947\u0930 \u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c  (opens in a new tab)\">\u092c\u094d\u092f\u093e\u091c <\/a>\u0914\u0930 \u090f\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%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\/#5\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u094b\u0902\u0917\u0947\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u092c\u094d\u092f\u093e\u091c 18 % \u092a\u094d\u0930\u0924\u093f \u0935\u0930\u094d\u0937 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0926\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u092a\u0930 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 (\u092e\u0939\u0940\u0928\u0947 \u0915\u093e 16 \u0935\u093e\u0902 \u0926\u093f\u0928) \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0938\u092e\u092f \u0905\u0935\u0927\u093f \u0939\u094b\u0917\u0940\u0964 \u0905\u0925\u0935\u093e \u0907\u0938\u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u091f \u092b\u0940\u0938 (opens in a new tab)\">\u0932\u0947\u091f \u092b\u0940\u0938<\/a> 100 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u092a\u094d\u0930\u0924\u093f \u0915\u093e\u0930\u094d\u092f \u0938\u0947 \u0932\u0917\u0947\u0917\u0940\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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>\u0915\u0947 \u0924\u0939\u0924 100 \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%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>\u0915\u0947 \u0924\u0939\u0924 100 \u0930\u0941 \u0939\u0948\u0964 \u0915\u0941\u0932 200 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f\u0926\u093f\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0947\u0928\u0932\u094d\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%AE%E0%A5%87%E0%A4%82-%E0%A4%AA%E0%A5%87%E0%A4%A8%E0%A4%B2%E0%A5%8D%E0%A4%9F%E0%A5%80\/\" target=\"_blank\">\u092a\u0947\u0928\u0932\u094d\u091f\u0940 <\/a>\u0932\u0917\u0947\u0917\u0940\u0964 \u0905\u0927\u093f\u0915\u0924\u092e 5,000 \u0930\u0941 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 <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  (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u092e\u0947\u0902 \u0915\u094b\u0908 \u0932\u0947\u091f \u092b\u0940\u0938 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u093f\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \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 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u0939\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b GSTR-3 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948, \u091a\u093e\u0939\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0915\u094b\u0908 \u0932\u0947\u0928\u0926\u0947\u0928 \u0939\u094b \u092f\u093e \u0928 \u0939\u094b\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0935\u093f\u0924\u0930\u0915 (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%8F%E0%A4%B8%E0%A4%A1%E0%A5%80\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0935\u093f\u0924\u0930\u0915<\/a>\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930\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%95%E0%A4%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/\" target=\"_blank\">\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930\u094b\u0902<\/a>\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" 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\/#:~:text=%E0%A4%97%E0%A5%81%E0%A4%A1%E0%A5%8D%E0%A4%B8%20%E0%A4%8F%E0%A4%82%E0%A4%A1%20%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%B8%E0%A5%87%E0%A4%9C%20%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8%20%E0%A4%95%E0%A4%BE%E0%A4%A8%E0%A5%82%E0%A4%A8,%E0%A4%AF%E0%A4%BE%20%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8%20%E0%A4%A8%E0%A4%B9%E0%A5%80%E0%A4%82%20%E0%A4%B0%E0%A4%96%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a>\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0940\u0938\u0940\u090f\u0938 \u090f\u0915\u0924\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%AE%E0%A5%87%E0%A4%82-%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%B8\/\" target=\"_blank\">\u091f\u0940\u0938\u0940\u090f\u0938 \u090f\u0915\u0924\u094d\u0930<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0940\u0921\u0940\u090f\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%9F%E0%A5%80%E0%A4%A1%E0%A5%80%E0%A4%8F%E0%A4%B8\/\" target=\"_blank\">\u091f\u0940\u0921\u0940\u090f\u0938 <\/a>\u0915\u093e\u091f\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\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%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=\"IGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\">IGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a> \u0915\u0940 \u0927\u093e\u0930\u093e 14 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \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 (OIDAR) \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0938\u094d\u0935\u092f\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%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=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"6\">GSTR 3 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0915\u0948\u0938\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u0905\u0917\u0930 \u0915\u093f\u0938\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0928\u0947 \u090f\u0915 \u092c\u093e\u0930 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0915\u0940 \u0917\u0908 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0917\u0932\u0924\u0940 \u0915\u094b \u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 GSTR-1 \u0914\u0930 GSTR-2 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0938\u0902\u0936\u094b\u0927\u0928 \u0938\u0902\u092d\u0935 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0938\u0902\u092a\u093e\u0926\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u0914\u0930 GSTR-3B \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0932\u092f \u0915\u0948\u0938\u0947 \u0938\u0902\u092d\u0935 \u0939\u0948?<\/h2>\n\n\n\n<p>\u0905\u0917\u0930 \u092c\u093e\u0924 \u0915\u0930\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%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u0940 \u0924\u094b \u0907\u0938\u0947 \u091c\u0941\u0932\u093e\u0908 \u0914\u0930 \u0905\u0917\u0938\u094d\u0924 \u092e\u0939\u0940\u0928\u094b \u0915\u0947 \u0935\u0930\u094d\u0937 2017 \u0915\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f CBEC \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u090f\u0915 \u0938\u093e\u0927\u093e\u0930\u0923 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u0915\u094b \u091c\u0941\u0932\u093e\u0908 \u0914\u0930 \u0905\u0917\u0938\u094d\u0924 2017 \u0915\u0947 \u0932\u093f\u090f \u092d\u0940 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940 \u092b\u0949\u0930\u094d\u092e  \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930, \u092f\u0926\u093f \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940 \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u0932\u094b\u0917\u094b\u0902 \u0938\u0947 \u0905\u0932\u0917 \u0939\u0948\u0902, \u0924\u094b \u0938\u093f\u0938\u094d\u091f\u092e \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 (\u0905\u0932\u0917 \u0938\u0947) \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u0915\u0947 \u092c\u0940\u091a \u0905\u092a\u0921\u0947\u091f \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0902 \u0918\u094b\u0937\u093f\u0924 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092c\u0940 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948\u0902\u0964 \u0924\u094b \u0906\u092a\u0915\u094b \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0930\u093e\u0936\u093f \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0938\u093e\u0925 \u0915\u0930 \u0915\u0940 \u0905\u0924\u093f\u0930\u093f\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%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=\"\u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong><\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092a\u0942\u0930\u0940 \u0915\u0930 \u0926\u0947\u0928\u0926\u093e\u0930\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0939\u0940 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0905\u0928\u094d\u092f\u0925\u093e \u0907\u0938\u0947 \u0935\u0948\u0927 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0928\u0947 \u090f\u0915 \u0905\u0935\u0948\u0927 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902 \u0935\u0939 \u0936\u0947\u0937 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u092b\u093f\u0930 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -3 \u0915\u093e \u092a\u093e\u0930\u094d\u091f \u092c\u0940 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u093f\u0935\u0930\u0923<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \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\u0940 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e GSTR-3 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0935\u0936\u094d\u092f\u0915 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u0915\u0940 \u0939\u0948\u0964 \u0906\u092a \u0907\u0928 \u0938\u092d\u0940 \u0936\u0940\u0930\u094d\u0937\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \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<ul><li><strong><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=\"GSTIN  (opens in a new tab)\">GSTIN <\/a>\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902:-<\/strong> \u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%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\/#:~:text=%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%20%E0%A4%95%E0%A4%B0%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80%20%E0%A4%95%E0%A5%87%20%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%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%20%E0%A4%86%E0%A4%88%E0%A4%A1%E0%A5%80%20(%E0%A4%85%E0%A4%A8%E0%A4%82%E0%A4%A4%E0%A4%BF%E0%A4%AE,%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A4%A8%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%AA%E0%A4%A8%E0%A5%8D%E0%A4%A8%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A5%80%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u094d\u0930\u094b\u0935\u093f\u091c\u0928\u0932 \u0906\u0908\u0921\u0940 (opens in a new tab)\">\u092a\u094d\u0930\u094b\u0935\u093f\u091c\u0928\u0932 \u0906\u0908\u0921\u0940<\/a> \u0915\u094b GSTIN \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0940 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u0928\u093e\u092e:-<\/strong> \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u093e \u0928\u093e\u092e \u0915\u093e\u0928\u0942\u0928\u0940 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0928\u093e\u092e \u0938\u0939\u093f\u0924 \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-3 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3> 1. \u092d\u093e\u0917 \u090f (\u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940)<\/h3>\n\n\n\n<p>\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\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 2 \u092d\u093e\u0917 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u093e\u0930\u094d\u091f \u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1 \u090f \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%86%E0%A4%B0-2-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -2 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -2 \u092b\u0949\u0930\u094d\u092e<\/a> \u0938\u0947 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u092a\u093e\u0930\u094d\u091f \u092c\u0940 \u0915\u094b \u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u0930\u0942\u092a \u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091a\u0932\u093f\u090f \u0928\u0940\u091a\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<h4>i) \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/h4>\n\n\n\n<p>\u092f\u0939 \u0936\u0940\u0930\u094d\u0937\u0915 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0915\u0941\u0932 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0947\u0917\u093e\u0964 \u091c\u094b\u0915\u093f <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=\"\u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 (opens in a new tab)\">\u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/a> \u0915\u0947 \u092c\u0940\u091a \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e:-<\/p>\n\n\n\n<ul><li><strong>\u091f\u0948\u0915\u094d\u0938\u0947\u092c\u0932 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 [<a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u0930\u094b \u0930\u0947\u091f\u0947\u0921 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#7.3\" target=\"_blank\">\u091c\u0940\u0930\u094b \u0930\u0947\u091f\u0947\u0921<\/a> \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f]:-<\/strong> \u0907\u0938\u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0914\u0930 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0926\u094b\u0928\u094b\u0902 \u0916\u0930\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><li><strong>\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%97%E0%A5%88%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#4\" target=\"_blank\">\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a>:-<\/strong> \u0907\u0938\u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%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 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0915\u0947 \u0915\u093f\u090f \u0917\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924  (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%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/a>\u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li><strong><a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u092c\u093f\u0928\u093e \u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/strong> \u0907\u0938\u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947 \u091c\u094b \u092c\u093e\u0902\u0921 \/ \u090f\u0932\u092f\u0942\u091f\u0940 \u0915\u0947 \u0938\u093e\u0925 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li><strong><a rel=\"noreferrer noopener\" aria-label=\" (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%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#8\" target=\"_blank\">\u0921\u0940\u092e\u094d\u0921 \u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a>:-<\/strong> \u092f\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u0908\u091c\u0947\u0921  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B8%E0%A5%87%E0%A4%9C\/\" target=\"_blank\">\u090f\u0938\u0908\u091c\u0947\u0921 <\/a>\u0915\u094b \u092c\u0947\u091a\u0947 \u0917\u090f \u092e\u093e\u0932 \u0939\u0948\u0902\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%B8%E0%A5%87%E0%A4%9C\/\"><strong>\u091b\u0942\u091f:-<\/strong><\/a> \u092f\u0947 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \/ \u0938\u0947\u0935\u093e\u090f\u0902 \u0939\u0948\u0902 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li><strong>\u0928\u093f\u0932 \u0930\u0947\u091f\u0947\u0921:-<\/strong> \u092f\u0947 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \/ \u0938\u0947\u0935\u093e\u090f\u0902 \u0939\u0948\u0902 \u091c\u094b 0% GST \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li><strong>\u0917\u0948\u0930-\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/strong> \u092f\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AA%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%8B%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0947\u091f\u094d\u0930\u094b\u0932 (opens in a new tab)\">\u092a\u0947\u091f\u094d\u0930\u094b\u0932<\/a>, \u092c\u093f\u091c\u0932\u0940 \u091c\u0948\u0938\u0940 \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0939\u0948\u0902 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"718\" height=\"372\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/136.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e- \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930\" class=\"wp-image-5163\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/136.png 718w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/136-300x155.png 300w\" sizes=\"(max-width: 718px) 100vw, 718px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e- \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/figcaption><\/figure>\n\n\n\n<h4>ii) \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/h4>\n\n\n\n<p>\u092f\u0939 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0915\u0940 \u0938\u092d\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u094b \u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0947\u0917\u093e\u0964 \u0907\u0938\u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0906\u092a\u0915\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%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">GSTR-1 \u092b\u0949\u0930\u094d\u092e<\/a> \u0938\u0947 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0932\u0947 \u0932\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h5><strong>a. \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/strong><\/h5>\n\n\n\n<p> \u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092d\u0940 <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\">\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940<\/a> \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940:-<\/p>\n\n\n\n<ul><li><strong>\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f (<a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\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%AE%E0%A5%87%E0%A4%82-%E0%A4%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\" target=\"_blank\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%97%E0%A5%88%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#4\" target=\"_blank\">\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0947 \u0905\u0932\u093e\u0935\u093e) :-<\/strong> \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940 \u0909\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930 \u091c\u094b \u0930\u093f\u0935\u0930\u094d\u0938 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924  (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%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/a>\u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li><strong>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0947\u092f \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c-\u091f\u0948\u0915\u094d\u0938 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u093e:-<\/strong> \u092f\u0947 \u0910\u0938\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0939\u0948\u0902 \u091c\u093f\u0938 \u092a\u0930 \u0906\u092a\u0915\u093e \u0916\u0930\u0940\u0926\u093e\u0930 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0917\u093e<\/li><li><strong>IGST \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:<\/strong>&#8211; \u092f\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0939\u0948\u0902 \u091c\u094b IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0915\u0947 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li><strong>\u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0947, \u091f\u0940\u0938\u0940\u090f\u0938 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0911\u092a\u0930\u0947\u091f\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%88-%E0%A4%95%E0%A5%89%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%AA%E0%A4%B0-%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%A4%AD%E0%A4%BE%E0%A4%B5\/#4\" target=\"_blank\">\u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0911\u092a\u0930\u0947\u091f\u0930<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092e\u0942\u0932\u094d\u092f<\/strong>:- \u0907\u0938\u092e\u0947\u0902 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0940 \u0917\u0908 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u093e (\u092c\u093f\u0902\u0926\u0941 \u090f \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u0939\u093f\u0924 \u0939\u0948) \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0938\u0947\u0932\u094d\u0938)\u0964 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0911\u092a\u0930\u0947\u091f\u0930 \u0915\u093e GSTIN \u092d\u0940 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong><\/p>\n\n\n\n<ul><li>\u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0915\u0930\u094b\u0902 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0915\u0940 \u0917\u0908 \u0906\u092a\u0942\u0930\u094d\u0924\u093f, \u0905\u0930\u094d\u0925\u093e\u0924, <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u0949\u0928\u094d\u0921 \/ LUT (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/\" target=\"_blank\">\u092c\u0949\u0928\u094d\u0921 \/ LUT<\/a> \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0906\u0927\u093e\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u0936\u094b\u0927\u0928 \u0924\u093e\u0932\u093f\u0915\u093e 4 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"657\" height=\"409\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/221-e1504678539102.png\" alt=\" \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e -\u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \" class=\"wp-image-5166\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/221-e1504678539102.png 657w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/221-e1504678539102-300x187.png 300w\" sizes=\"(max-width: 657px) 100vw, 657px\" \/><figcaption> \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e -\u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/figcaption><\/figure><\/div>\n\n\n\n<h5><strong>b. \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0926\u094d\u0927 \u0906\u092a\u0942\u0930\u094d\u0924\u093f)<\/strong><\/h5>\n\n\n\n<p>\u092f\u0939 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0936\u0940\u0930\u094d\u0937 \u0915\u0947 \u0938\u092e\u093e\u0928 \u0939\u0948 \u0938\u093f\u0935\u093e\u092f \u0907\u0938\u0915\u0947 \u0915\u093f \u0907\u0938\u092e\u0947\u0902 \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"704\" height=\"353\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/320.png\" alt=\"\" class=\"wp-image-5167\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/320.png 704w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/320-300x150.png 300w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/figure><\/div>\n\n\n\n<h5><strong>c. \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u0938\u0902\u0936\u094b\u0927\u0928\u094b\u0902 \u0915\u093e \u0915\u0930 \u092a\u094d\u0930\u092d\u093e\u0935<\/strong><\/h5>\n\n\n\n<p>\u0907\u0938\u092e\u0947\u0902 \u0906\u092a\u0915\u0947 \u092c\u093f\u0915\u094d\u0930\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928  (opens in a new tab)\">\u091a\u093e\u0932\u093e\u0928 <\/a>\u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964 \u092f\u0926\u093f \u0930\u093e\u0936\u093f \u092c\u0926\u0932\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0926\u093e\u0935\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%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> \u0930\u093e\u0936\u093f \u092d\u0940 \u092c\u0926\u0932 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u094b \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0926\u0947\u092f \u0915\u0930 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u092f\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u0947 \u0924\u0939\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0909\u0928 \u091a\u093e\u0932\u093e\u0928\u094b\u0902 \u092a\u0930 \u0928\u091c\u093c\u0930 \u0930\u0916\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u0940 \u0939\u0948 \u091c\u093f\u0928 \u092a\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902 \u0914\u0930 \u0915\u0930 \u0930\u093e\u0936\u093f \u092a\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"704\" height=\"488\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/414.png\" alt=\"\" class=\"wp-image-5168\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/414.png 704w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/414-300x208.png 300w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/figure><\/div>\n\n\n\n<p>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 (\u0905\u0917\u094d\u0930\u093f\u092e \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0915\u093e \u0936\u0941\u0926\u094d\u0927) \u0938\u0939\u093f\u0924 \u0905\u0917\u094d\u0930\u093f\u092e \u0906\u0935\u0915 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/p>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0915\u0940 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940 \u0914\u0930 \u0906\u092a\u0915\u094b \u0907\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u0940\u0964 GSTR-2 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u093f\u090f \u0917\u090f \u0921\u0947\u091f\u093e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0916\u0940\u0902\u091a \u0932\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<h4>iii) \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 (\u0905\u0917\u094d\u0930\u093f\u092e \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0915\u093e \u0936\u0941\u0926\u094d\u0927) \u0938\u0939\u093f\u0924 \u0905\u0917\u094d\u0930\u093f\u092e \u0906\u0935\u0915 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/h4>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0915\u0940 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940 \u0914\u0930 \u0906\u092a\u0915\u094b \u0907\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u0940\u0964 GSTR-2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u093f\u090f \u0917\u090f \u0921\u0947\u091f\u093e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0916\u0940\u0902\u091a \u0932\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<h5><strong>a. \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u091c\u093f\u0938 \u092a\u0930 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u0930 \u0926\u0947\u092f \u0939\u0948\u0964<\/strong><\/h5>\n\n\n\n<p>\u0907\u0938\u092e\u0947\u0902 \u0906\u092a\u0915\u0940 \u0916\u0930\u0940\u0926 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948 \u091c\u0939\u093e\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%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0926\u094b\u0928\u094b\u0902 \u092f\u0939\u093e\u0902 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0924\u0940 \u0939\u0948\u0902\u0964 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0915\u093e\u0930\u0923 \u0915\u0930 \u0926\u0947\u092f\u0924\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%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928 (opens in a new tab)\">\u091a\u093e\u0932\u093e\u0928<\/a>, <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=\"\u0921\u0947\u092c\u093f\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f (opens in a new tab)\">\u0921\u0947\u092c\u093f\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f<\/a>, \u0905\u0917\u094d\u0930\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928 \u0914\u0930 \u0905\u0917\u094d\u0930\u093f\u092e\u094b\u0902 \u0915\u0947 \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0926\u094d\u0927 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"697\" height=\"527\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/514.png\" alt=\"\" class=\"wp-image-5171\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/514.png 697w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/514-300x227.png 300w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><\/figure><\/div>\n\n\n\n<h5><strong>b. \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928\u094b\u0902 \u0915\u093e \u0915\u0930 \u092a\u094d\u0930\u092d\u093e\u0935<\/strong><\/h5>\n\n\n\n<p>\u0907\u0938\u092e\u0947\u0902 \u0906\u092a\u0915\u0940 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u092c\u0926\u0932\u093e\u0935 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947 \u091c\u094b \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0926\u093f \u0930\u093e\u0936\u093f \u092c\u0926\u0932\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0930\u093e\u0936\u093f \u092d\u0940 \u092c\u0926\u0932 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u094b \u0915\u0930 \u0926\u0947\u092f \u0915\u094b \u092c\u0926\u0932 \u0926\u0947\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u092f\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u0947 \u0924\u0939\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0909\u0928 \u091a\u093e\u0932\u093e\u0928\u094b\u0902 \u092a\u0930 \u0928\u091c\u093c\u0930 \u0930\u0916\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u0940 \u0939\u0948 \u091c\u093f\u0928 \u092a\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902 \u0914\u0930 \u0915\u0930 \u0930\u093e\u0936\u093f \u092a\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0939\u0948\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<\/h4>\n\n\n\n<p>\u0906\u092f\u093e\u0924 \u0914\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0938\u0939\u093f\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%8F%E0%A4%B8%E0%A4%A1%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u090f\u0938\u0921\u0940  (opens in a new tab)\">\u0906\u0908\u090f\u0938\u0921\u0940 <\/a>\u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h5><strong>a. \u092d\u093e\u0917 I<\/strong><\/h5>\n\n\n\n<p>\u092f\u0939 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u093e\u0939 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0947\u0917\u093e\u0964 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0947 \u0905\u0932\u0917 \u0938\u0947 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e:-<\/p>\n\n\n\n<ul><li><strong>\u0907\u0928\u092a\u0941\u091f\u094d\u0938<\/strong> &#8211; \u0906\u092a\u0915\u093e \u0915\u091a\u094d\u091a\u093e \u092e\u093e\u0932\u0964<\/li><li><strong>\u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e\u090f\u0902 &#8211;<\/strong> \u091c\u0948\u0938\u0947 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0936\u0941\u0932\u094d\u0915\u0964<\/li><li><strong>\u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938 &#8211;<\/strong> \u091c\u0948\u0938\u0947 \u0932\u0948\u092a\u091f\u0949\u092a\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%8F%E0%A4%B8%E0%A4%A1%E0%A5%80\/\">\u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0935\u093f\u0924\u0930\u0915<\/a> (\u0906\u0908\u090f\u0938\u0921\u0940) \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u092d\u0940 \u092f\u0939\u093e\u0902 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u092d\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0921\u0947\u092c\u093f\u091f \/ \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u094b \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"706\" height=\"440\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/613.png\" alt=\"  \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e -\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \" class=\"wp-image-5172\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/613.png 706w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/613-300x187.png 300w\" sizes=\"(max-width: 706px) 100vw, 706px\" \/><figcaption>  \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e -\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f <\/figcaption><\/figure><\/div>\n\n\n\n<p><strong>b. \u092d\u093e\u0917 \u0926\u094d\u0935\u093f\u0924\u0940\u092f<\/strong><\/p>\n\n\n\n<p>\u0907\u0938 \u092d\u093e\u0917 \u092e\u0947\u0902 \u092a\u0939\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u092c\u0926\u0932\u093e\u0935 \u0914\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0930 \u0909\u0928\u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h4>v) \u092c\u0947\u092e\u0947\u0932 \u0914\u0930 \u0905\u0928\u094d\u092f \u0915\u093e\u0930\u0923\u094b\u0902 \u0938\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930 \u092e\u0947\u0902 \u0915\u092e\u0940 <\/h4>\n\n\n\n<p>\u0907\u0938 \u0939\u0947\u0921\u093f\u0902\u0917 \u092e\u0947\u0902 ITC \u092e\u0947\u0902 \u092c\u0947\u092e\u0947\u0932 \u0914\u0930 \u091a\u093e\u0932\u0942 \u092e\u093e\u0939 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u090f \u0917\u090f \u092e\u0942\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0947 \u092c\u0940\u091a \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940\u0964 \u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 GSTR-2 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"699\" height=\"457\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/77.png\" alt=\"\" class=\"wp-image-5173\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/77.png 699w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/77-300x196.png 300w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/><\/figure><\/div>\n\n\n\n<ul><li><strong>ITC \u092c\u0947\u092e\u0947\u0932 \u092f\u093e \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u0947 \u0928\u0915\u0932\u0940 \u0939\u094b\u0928\u0947 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0924\u093e \u0939\u0948:-<\/strong> \u092f\u0926\u093f \u0907\u0928\u0935\u0949\u0907\u0938 \u092c\u0947\u092e\u0947\u0932 \u0939\u0948 \u0924\u094b ITC \u0915\u093e \u0926\u094b\u0939\u0930\u093e \u0926\u093e\u0935\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0921\u0941\u092a\u094d\u0932\u093f\u0915\u0947\u091f \u0916\u0930\u0940\u0926 \u091a\u093e\u0932\u093e\u0928 \u0938\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0909\u0932\u091f \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092e\u0947\u0902 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li><strong>\u092c\u0947\u092e\u0947\u0932 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u092a\u0930 \u0915\u0930 \u0926\u0947\u0928\u0926\u093e\u0930\u0940:-<\/strong> \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f \u0917\u0932\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a \u0917\u0932\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u092d\u0940 \u0906\u090f\u0917\u0940\u0964 \u092c\u0947\u092e\u0947\u0932 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 ITC \u0926\u093e\u0935\u0947 \u0905\u092c \u0906\u092a\u0915\u0947 \u0915\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u092e\u0947\u0902 \u091c\u0941\u0921\u093c \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><li><strong>\u092c\u0947\u092e\u0947\u0932 \u091a\u093e\u0932\u093e\u0928 \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094b\u0902 \u0915\u0947 \u0938\u0941\u0927\u093e\u0930 \u0915\u094b \u092a\u0941\u0928\u0930\u094d\u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0928\u093e:-<\/strong> \u092f\u0939 \u092c\u093f\u0902\u0926\u0941 (\u090f) \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092c\u0947\u092e\u0947\u0932 \u0915\u092e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0905\u0927\u093f\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0939\u0915\u0926\u093e\u0930 \u0939\u0948\u0902 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0906\u0909\u091f\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u092f\u0924\u093e \u0938\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0930\u093e\u0936\u093f \u0915\u092e \u0939\u094b \u091c\u093e\u090f\u0917\u0940\u0964<\/li><li><strong>\u092c\u0947\u092e\u0947\u0932 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u0915\u093e \u092a\u0941\u0928\u0930\u094d\u0935\u093f\u091a\u093e\u0930 \u0938\u0941\u0927\u093e\u0930:-<\/strong> \u092f\u0939 (\u092c\u0940) \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u0939\u0948, \u0905\u0930\u094d\u0925\u093e\u0924 \u0915\u092e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0909\u0938\u0940 \u0924\u0930\u0939 \u0915\u093e\u092e \u0915\u0930\u0947\u0917\u093e (\u0938\u0940)\u0964<\/li><li><strong>\u092a\u093f\u091b\u0932\u0940 \u0915\u0930 \u0905\u0935\u0927\u093f \u0938\u0947 \u0928\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e:-<\/strong> \u092f\u0939 \u092a\u093f\u091b\u0932\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u0948 \u0914\u0930 \u0907\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0938\u0947 \u0915\u092e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u092a\u0942\u0930\u094d\u0935 \u0915\u0930 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0915\u0940 \u0917\u0908 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0915\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092f\u0939 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u0939\u0932\u0947 \u0915\u0947 \u092e\u0939\u0940\u0928\u094b\u0902 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0930\u093f\u0935\u0930\u094d\u0938\u0932 \/ \u0930\u093f\u0915\u0932\u0948\u092e:-<\/strong> \u092f\u0939 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0915\u093e\u0930\u0923 \u0938\u0947 \u0909\u0932\u091f \u092f\u093e \u0939\u091f\u093e \u0926\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u093e \u0938\u0902\u0926\u0930\u094d\u092d \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>vi) \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e<\/h4>\n\n\n\n<p>\u092f\u0939 \u092e\u0941\u0916\u094d\u092f \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u0930 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"701\" height=\"353\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/84.png\" alt=\"\" class=\"wp-image-5175\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/84.png 701w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/84-300x151.png 300w\" sizes=\"(max-width: 701px) 100vw, 701px\" \/><\/figure><\/div>\n\n\n\n<p>\u092f\u0939 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0917\u094b\u0932\u092e\u093e\u0932 \u0926\u093f\u0916\u093e\u090f\u0917\u093e: &#8211;<\/p>\n\n\n\n<ul><li><strong>\u092c\u093e\u0939\u0930 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930:-<\/strong> \u092f\u0939 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u0939\u093f\u0924 \u0906\u092a\u0915\u0940 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0926\u0947\u092f \u0939\u0948\u0964<\/li><li><strong>\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0924\u0939\u0924 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930:<\/strong>&#8211; \u092f\u0939 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0916\u0930\u0940\u0926 \u092a\u0930 \u0926\u0947\u092f \u0939\u0948\u0964<\/li><li><strong>\u0906\u0908\u091f\u0940\u0938\u0940 \u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0923 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u0917\u094d\u0930\u0939\u0923 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u0923:-<\/strong> \u0906\u0908\u091f\u0940\u0938\u0940 \u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0923 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u0917\u094d\u0930\u0939\u0923 \u0915\u0947 \u0915\u093e\u0930\u0923 \u092f\u0939 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0926\u0947\u092f \/ \u092f\u093e \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u092e\u0940 \u0939\u0948\u0964 \u0938\u0942\u091a\u0928\u093e GSTR-2 \u0915\u0940 \u0924\u093e\u0932\u093f\u0915\u093e 11 \u0938\u0947 \u092c\u0939\u0924\u0940 \u0939\u0948\u0964<\/li><li><strong>\u092c\u0947\u092e\u0947\u0932 \/ \u0938\u0941\u0927\u093e\u0930 \/ \u0905\u0928\u094d\u092f \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923:-<\/strong> \u0907\u0938\u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0915\u093e\u0930\u0923 \u0938\u0947 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<h4>vii) \u091f\u0940\u0921\u0940\u090f\u0938 \u0914\u0930 \u091f\u0940\u0938\u0940\u090f\u0938 \u0915\u093e \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/h4>\n\n\n\n<p>\u0907\u0938 \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u0947\u0902 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f TDS \u0914\u0930 TCS \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0917\u093e\u0964 \u091f\u0940\u0921\u0940\u090f\u0938 \/ \u091f\u0940\u0938\u0940\u090f\u0938 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0936\u0941\u0926\u094d\u0927 \u0915\u0930 \u0930\u093e\u0936\u093f \u092a\u0930 \u092a\u0939\u0941\u0902\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u0932 \u0926\u0947\u092f\u0924\u093e \u0938\u0947 \u0915\u093e\u091f \u0932\u093f\u092f\u093e \u091c\u093e\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 \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=\"558\" height=\"208\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/92.png\" alt=\"\" class=\"wp-image-5176\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/92.png 558w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/92-300x112.png 300w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/figure><\/div>\n\n\n\n<h4>viii) \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f\u0924\u093e (\u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902)<\/h4>\n\n\n\n<p>\u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092c\u094d\u092f\u093e\u091c 18% \u092a\u094d\u0930\u0924\u093f \u0935\u0930\u094d\u0937 \u0939\u0948\u0964 \u092f\u0939 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \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\u0928\u0940 \u0939\u0948\u0964 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0905\u0917\u0932\u0947 \u0926\u093f\u0928 (\u092e\u0939\u0940\u0928\u0947 \u0915\u0947 20 \u0935\u0947\u0902 \u0926\u093f\u0928) \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0915\u0940 \u0905\u0935\u0927\u093f \u0939\u094b\u0917\u0940\u0964 \u0905\u0925\u0935\u093e \u092f\u0939 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u093e\u0930\u0923 \u0914\u0930 \u0932\u093e\u0917\u0942 \u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"708\" height=\"360\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/103.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e - \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f\u0924\u093e (\u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902) \" class=\"wp-image-5178\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/103.png 708w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/103-300x153.png 300w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e &#8211; \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f\u0924\u093e (\u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902) <\/figcaption><\/figure><\/div>\n\n\n\n<ul><li><strong>\u092c\u0947\u092e\u0947\u0932 \u092a\u0930 \u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e:-<\/strong> \u092c\u093f\u0915\u094d\u0930\u0940 \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0906\u092a\u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092c\u0922\u093c \u0917\u0908 \u0939\u0948 \u0914\u0930 \u0906\u092a\u0915\u094b \u092c\u0922\u093c\u0940 \u0939\u0941\u0908 \u0930\u093e\u0936\u093f \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li><strong>ITC \u0928\u0947 \u092c\u0947\u092e\u0947\u0932 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e:-<\/strong> \u0916\u0930\u0940\u0926 \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0906\u092a\u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092c\u0922\u093c \u0917\u0908 \u0939\u0948 \u0914\u0930 \u0910\u0938\u0947 \u091a\u093e\u0932\u093e\u0928 \u092a\u0930 ITC \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0906\u092a\u0915\u094b \u092c\u0922\u093c\u0940 \u0939\u0941\u0908 \u0930\u093e\u0936\u093f \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li><strong>\u0905\u0928\u094d\u092f \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0909\u0932\u091f \u0939\u094b\u0928\u0947 \u0915\u093e \u0915\u093e\u0930\u0923:-<\/strong> \u0906\u092a\u0915\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0909\u0932\u094d\u091f\u093e \u0939\u094b \u0917\u092f\u093e \u091c\u093f\u0938\u0938\u0947 \u0906\u092a\u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092c\u0922\u093c \u0917\u0908 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f \u0939\u0948\u0964<\/li><li><strong>\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0926\u093e\u0935\u094b\u0902 \u092f\u093e \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u091f\u094c\u0924\u0940 \u0915\u094b \u0915\u092e \u0915\u0930\u0947\u0902:-<\/strong> \u0906\u092a\u0928\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0939\u0948 \u0914\u0930 \u0905\u092c \u0906\u092a\u0915\u094b \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u092c\u0947\u092e\u0947\u0932 \u0915\u0947 \u0938\u0941\u0927\u093e\u0930 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u0936\u094d\u0930\u0947\u092f:-<\/strong> \u0906\u092a\u0928\u0947 \u092c\u0947\u092e\u0947\u0932 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0914\u0930 \u0905\u092c \u092f\u0939 \u092c\u094d\u092f\u093e\u091c \u0909\u0932\u091f \u092f\u093e \u091c\u092e\u093e \u0939\u0941\u0906 \u0939\u0948\u0964<\/li><li><strong>\u092c\u094d\u092f\u093e\u091c \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0924\u0947 \u0939\u0948\u0902:-<\/strong> \u0906\u092a\u0915\u0940 \u090f\u0915 \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f\u0924\u093e \u0925\u0940 \u091c\u093f\u0938\u0947 \u0906\u092a\u0928\u0947 \u0906\u0902\u0936\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li><strong>\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940:-<\/strong> \u092f\u0939 \u0926\u0947\u0930 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \/ \u0926\u0947\u0930 \u0938\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u0948\u0964<\/li><li><strong>\u0915\u0941\u0932 \u092c\u094d\u092f\u093e\u091c \u0926\u0947\u092f\u0924\u093e:-<\/strong> \u0905\u0902\u0924 \u092e\u0947\u0902, \u092f\u0939 CGST, SGST \u0914\u0930 IGST \u0915\u0947 \u0924\u0939\u0924 \u0926\u0947\u092f \u0915\u0941\u0932 \u092c\u094d\u092f\u093e\u091c \u0926\u093f\u0916\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h4>ix) \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 <\/h4>\n\n\n\n<p>\u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0938\u093e\u0925 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964 \u091c\u094b \u0915\u0940 \u0932\u0947\u091f \u092b\u0940\u0938 100 \u0930\u0941 \u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 \u0939\u094b\u0917\u0940\u0964 \u0914\u0930  \u0905\u0927\u093f\u0915\u0924\u092e 5,000 \u0930\u0941\u0964 <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"474\" height=\"112\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1111.png\" alt=\"\" class=\"wp-image-5180\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1111.png 474w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1111-300x71.png 300w\" sizes=\"(max-width: 474px) 100vw, 474px\" \/><\/figure><\/div>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong> IGST \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>2. \u092a\u093e\u0930\u094d\u091f \u092c\u0940 \u0915\u094b \u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u0930\u0942\u092a \u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/h3>\n\n\n\n<p>\u092f\u0939 \u092d\u093e\u0917 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0930\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0939\u092e\u0928\u0947 \u090a\u092a\u0930 \u092d\u093e\u0917 A \u0915\u094b GST \u092a\u094b\u0930\u094d\u091f\u0932 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0926\u093f\u0916\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4>i) \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e<\/h4>\n\n\n\n<p>\u0906\u092a \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0930\u093e\u0936\u093f \u0915\u0947 \u0938\u093e\u0925 \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0915\u0949\u0932\u092e \u092d\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f,<\/strong> \u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 30,000 \u0914\u0930 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u092a\u0915\u094b 10,000 \u0930\u0941 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 20,000 \u0930\u0941 \u0928\u0915\u0926 (\u0915\u0949\u0932 3 \u092d\u0930\u0947\u0902) \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 10,000 (4,5,6 \u0915\u0947 \u0924\u0939\u0924 \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0915\u0949\u0932\u092e \u092d\u0930\u0947\u0902) \u0905\u0925\u0935\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0926\u093e\u0935\u094b\u0902 \u0915\u0947 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u093e \u092f\u093e\u0926 \u0930\u0916\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"703\" height=\"302\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1210.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e - \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \" class=\"wp-image-5182\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1210.png 703w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/1210-300x129.png 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e &#8211; \u0915\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e <\/figcaption><\/figure><\/div>\n\n\n\n<h4>ii) \u092c\u094d\u092f\u093e\u091c, \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f (\u0915\u0930 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e) \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/h4>\n\n\n\n<p>\u092f\u0939\u093e\u0902, \u0906\u092a \u0915\u0930 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u0915\u0947 \u092c\u094d\u0930\u0947\u0915\u0905\u092a, \u0926\u0947\u092f \u0930\u093e\u0936\u093f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0938\u093e\u0925 \u0926\u0947\u0930 \u0938\u0947 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902\u0917\u0947\u0964\u0905\u0925\u0935\u093e IGST \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"712\" height=\"322\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/135.png\" alt=\"\" class=\"wp-image-5183\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/135.png 712w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/135-300x136.png 300w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/figure><\/div>\n\n\n\n<h4>iii) \u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0940\u0921\u0930 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u093e <\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u092f\u0939 \u092a\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u0930 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0930\u093e\u0936\u093f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948, \u0924\u094b \u0905\u0902\u0924\u0930 \u0906\u092a\u0915\u094b \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\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=\"991\" height=\"249\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/142.png\" alt=\" \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e- \u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0940\u0921\u0930 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u093e  \" class=\"wp-image-5184\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/142.png 991w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/142-300x75.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/142-768x193.png 768w\" sizes=\"(max-width: 991px) 100vw, 991px\" \/><figcaption> \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e- \u0930\u093f\u092b\u0902\u0921 \u0928\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0940\u0921\u0930 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u093e  <\/figcaption><\/figure><\/div>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong><\/p>\n\n\n\n<ul><li>\u0928\u0915\u0926 \u0916\u093e\u0924\u093e\u0927\u093e\u0930\u0915 \u0938\u0947 \u0927\u0928\u0935\u093e\u092a\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0947\u0935\u0932 \u0924\u092d\u0940 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u092c \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0938\u092d\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0915\u0930 \u0926\u093f\u090f \u0917\u090f \u0939\u094b\u0902\u0964<\/li><li>\u0927\u0928\u0935\u093e\u092a\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0939\u0948 \u0915\u093f \u0924\u093e\u0932\u093f\u0915\u093e 14 \u092e\u0947\u0902 \u0935\u0948\u0927 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u0915\u0947 \u0926\u093e\u0916\u093f\u0932 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926\u0940 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0939\u094b\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<h4>iv) \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<\/h4>\n\n\n\n<p>\u091c\u092c \u0906\u092a \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902\u0917\u0947 \u0914\u0930 \u0905\u092a\u0928\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u091c\u092e\u093e \u0915\u0930\u0947\u0902\u0917\u0947 \u0924\u094b \u092f\u0939 \u0905\u0928\u0941\u092d\u093e\u0917 \u0905\u092a\u0928\u0947 \u0906\u092a \u092d\u0930 \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u0905\u0928\u0941\u092d\u093e\u0917 \u0915\u094b \u0906\u092a \u0928\u0940\u091a\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=\"1002\" height=\"331\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/151.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \" class=\"wp-image-5185\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/151.png 1002w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/151-300x99.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/151-768x254.png 768w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/><figcaption> \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e  <\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0905\u0902\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0918\u094b\u0937\u0923\u093e \u0915\u0947 \u0938\u093e\u0925 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0915\u0930\u0947\u0902 \u0915\u093f \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0917\u0908 \u0939\u0948 \u0914\u0930 \u0938\u0939\u0940 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0947 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u092d\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1002\" height=\"377\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/161.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \" class=\"wp-image-5186\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/161.png 1002w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/161-300x113.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/161-768x289.png 768w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e <\/figcaption><\/figure><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0939\u092e\u0928\u0947 \u0905\u092a\u0928\u0947 \u092a\u093f\u091b\u0932\u0947 \u0932\u0947\u0916\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u0942\u0930\u094d\u0923 \u0930\u0942\u092a \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0925\u0940, \u091c\u093f\u0938\u092e\u0947\u0902 \u0938\u092d\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0916\u0930\u0940\u0926 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u0939\u0940 \u0906\u091c \u0915\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0948\u0964 \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \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%b0-3-%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 3 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917, \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 3 \u092b\u0949\u0930\u094d\u092e:- \u0930\u093f\u091f\u0930\u094d\u0928 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\u0935\u093e\u0932\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u0939\u0948? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-02T11:56:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-02T12:17:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/06\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-11-\u092b\u0949\u0930\u094d\u092e-1-1024x576.jpg\" \/>\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 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