{"id":5642,"date":"2020-08-10T06:26:00","date_gmt":"2020-08-10T06:26:00","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=5642"},"modified":"2020-08-10T06:26:07","modified_gmt":"2020-08-10T06:26:07","slug":"%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f%e0%a4%bf-%e0%a4%b8%e0%a4%82%e0%a4%b6%e0%a5%8b%e0%a4%a7%e0%a4%a8","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f%e0%a4%bf-%e0%a4%b8%e0%a4%82%e0%a4%b6%e0%a5%8b%e0%a4%a7%e0%a4%a8\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?"},"content":{"rendered":"\n<p>\u092a\u093f\u091b\u0932\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e\u0928\u0947 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093e \u0925\u093e\u0964 \u0906\u091c \u0915\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0907\u0938\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0914\u0930 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091c\u093e\u0928\u0915\u093e\u0930\u0940!<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"538\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_-1024x538.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?\" class=\"wp-image-5704\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_-1024x538.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_-300x158.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_-768x403.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_-1536x806.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u0947-\u0924\u0939\u0924-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u092e\u0947\u0902-\u0938\u0902\u0936\u094b\u0927\u0928-\u0915\u0948\u0938\u0947-\u0915\u0930\u0947\u0902_.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/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 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0916\u093e\u0924\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0947\u0902?<\/a>\n<li><a href=\"#2\">2. \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/a><\/li>\n<li><a href=\"#2.2\">2.2. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e<\/a><\/li>\n<li><a href=\"#2.3\">2.3. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0916\u093e\u0924\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0947\u0902?<\/h2>\n\n\n\n<p>\u0906\u092e \u0924\u094c\u0930 \u092a\u0930, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\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%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%9F\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902<\/a> \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0906\u0909\u091f\u092a\u0941\u091f <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\/ <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\/ <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0914\u0930 \u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0905\u092d\u093f\u0932\u0947\u0916\u094b\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 3 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926\u0915\u094b\u0902 \u0915\u094b \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0939\u092e \u0905\u092a\u0928\u0947 \u0916\u093e\u0924\u094b\u0902 \u092e\u0947\u0902 \u0930\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0906\u092a \u0907\u0928 \u0924\u0940\u0928\u094b\u0902 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926\u0915\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li><strong>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0932\u093e\u092f\u092c\u093f\u0932\u093f\u091f\u0940 \u0932\u0947\u091c\u0930:-<\/strong> \u092f\u0939 \u0916\u093e\u0924\u093e \u0927\u093e\u0930\u0915 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0947\u092f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u094b \u0926\u093f\u0916\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0915\u0947\u0935\u0932 \u0924\u092d\u0940 \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u092c \u0907\u0938\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930 \u092f\u093e \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u092f\u093e \u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0935\u093f\u0930\u0941\u0926\u094d\u0927 \u0938\u0947\u091f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930:-<\/strong> \u092f\u0939 \u0932\u0947\u0917\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0964<\/li><li><strong>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930:-<\/strong> \u092f\u0939 \u0916\u093e\u0924\u093e\u0927\u093e\u0930\u0915 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u090f \u0917\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%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 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0930\u0916\u0924\u093e \u0939\u0948\u0964\u091c\u093f\u0938\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u0930\u0915\u0947 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0905\u0917\u0930 \u0939\u092e \u0938\u0939\u0940 \u092e\u093e\u092f\u0928\u0947 \u092e\u0947\u0902 \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0939\u092e\u093e\u0930\u0947 \u0916\u093e\u0924\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u0905\u0928\u0941\u0930\u0942\u092a \u0939\u0948\u0902, \u0924\u094b \u0939\u092e\u0947\u0902 \u090a\u092a\u0930 \u0926\u093f\u090f \u0917\u090f \u0916\u093e\u0924\u093e\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092d\u0940 \u0916\u093e\u0924\u093e \u092c\u0928\u093e\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u092e\u093e\u0938\u093f\u0915 \u0938\u092e\u093e\u092a\u0928 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u092d\u0940 \u092a\u093e\u0938 \u0915\u0930\u0928\u0940 \u0939\u094b\u0902\u0917\u0940\u0964<\/p>\n\n\n\n<h2 id=\"2\">\u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u0906\u0907\u090f \u092a\u0939\u0932\u0947 \u0926\u0947\u0916\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f 3 \u092e\u0941\u0916\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u0942\u092a\u094b\u0902 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u094b \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0941\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%9F\/\" target=\"_blank\">\u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901<\/a> \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u092b\u093f\u0930 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0947\u0902\u0917\u0947?<\/p>\n\n\n\n<h3 id=\"2.1\">1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 <a 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)\" 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\">\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\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u0928\u0926\u093e\u0930\u0940 \u0936\u0941\u0930\u0942 \u092e\u0947\u0902 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e (<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\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0%201%20(GSTR%201)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F,-GSTR%201%20%E0%A4%8F%E0%A4%95&amp;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%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8,%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%BE%20%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%20%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A4%BE%20%E0%A4%9A%E0%A4%BE%E0%A4%B9%E0%A4%BF%E0%A4%8F%E0%A5%A4\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/a>) \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0939\u092e\u093e\u0930\u0940 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u090f\u0902\u0917\u0940\u0964<\/p>\n\n\n\n<h4>i) \u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%85%E0%A4%AA%E0%A4%B2%E0%A5%8B%E0%A4%A1\/#1.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u0940 2 \u092c\u0940 (opens in a new tab)\">\u092c\u0940 2 \u092c\u0940<\/a> \/ <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%85%E0%A4%AA%E0%A4%B2%E0%A5%8B%E0%A4%A1\/#1.2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u0940 2 \u0938\u0940 \u092c\u093f\u0932 (opens in a new tab)\">\u092c\u0940 2 \u0938\u0940 \u092c\u093f\u0932<\/a> \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092d\u0930\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<p>\u0939\u092e\u093e\u0930\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092f\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f 3,00,000 \u0930\u0941 \u0939\u0948\u0964 \u091c\u093f\u0938 \u092a\u0930 CGST 27,000 \u0930\u0941 \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 27,000 \u0930\u0941 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0939\u094b\u0902\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<\/td><td>3,54,000<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>3,00,000<\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>27,000<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>27,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong> \u092c\u0940 2 \u092c\u0940, \u092c\u0940 2 \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%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#:~:text=IGST%20%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%AE%2C%202017%20%E0%A4%95%E0%A5%80%20%E0%A4%A7%E0%A4%BE%E0%A4%B0%E0%A4%BE,%E0%A4%AF%E0%A4%BE%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924 (opens in a new tab)\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a>, \u091b\u0942\u091f, \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917-\u0905\u0932\u0917 \u092c\u093f\u0915\u094d\u0930\u0940 \u0916\u093e\u0924\u094b\u0902 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0947\u0902 \u0914\u0930 \u092f\u0939\u093e\u0902 \u0924\u0915 \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%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\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c (opens in a new tab)\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>ii) \u091b\u0942\u091f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<\/td><td>xx<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 (\u091b\u0942\u091f) \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0907\u0938 \u091b\u0942\u091f \u0915\u094b \u092e\u093e\u0928\u0928\u0947 \u0938\u0947 \u0915\u094b\u0908 \u0906\u0909\u091f\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u0928\u0926\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u092c\u0928\u0947\u0917\u0940, \u0932\u0947\u0915\u093f\u0928 \u092b\u093f\u0930 \u092d\u0940 \u092b\u0949\u0930\u094d\u092e GSTR &#8211; 1 \u092e\u0947\u0902 \u0916\u0941\u0932\u093e\u0938\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0907\u0938 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0909\u091a\u093f\u0924 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h4>iii) \u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f:-<\/h4>\n\n\n\n<p>\u090f\u0915 <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%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%BF%E0%A4%B2-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8\/\" target=\"_blank\">\u0936\u0942\u0928\u094d\u092f-\u0930\u0947\u091f\u0947\u0921 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u0948 \u091c\u093f\u0938\u092e\u0947\u0902 \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%B8%E0%A5%87%E0%A4%9C\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u0908\u091c\u0947\u0921 \u0921\u0947\u0935\u0932\u092a\u0930 (opens in a new tab)\">\u090f\u0938\u0908\u091c\u0947\u0921 \u0921\u0947\u0935\u0932\u092a\u0930<\/a> \u092f\u093e \u090f\u0915 \u090f\u0938\u0908\u091c\u0947\u0921 \u0907\u0915\u093e\u0908 \u0915\u094b \u0915\u093f\u090f \u0917\u090f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u0915\u093f\u0938\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948, \u091c\u094b \u0906\u092a \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0928\u094d\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ol><li><strong><a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u092c\u093f\u0928\u093e (<a rel=\"noreferrer noopener\" aria-label=\"IGST (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\">IGST<\/a>):-<\/strong> \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092c\u093e\u0902\u0921 \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B2%E0%A5%87%E0%A4%9F%E0%A4%B0-%E0%A4%91%E0%A4%AB-%E0%A4%85%E0%A4%82%E0%A4%A1%E0%A4%B0%E0%A4%9F%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97\/\" target=\"_blank\">\u0932\u0947\u091f\u0930 \u0911\u092b \u0905\u0902\u0921\u0930\u091f\u0947\u0915\u093f\u0902\u0917<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 IGST \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \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\">\u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a> \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (IGST) \u0915\u0947 \u0938\u093e\u0925:-<\/strong> \u0932\u093e\u0917\u0942 IGST \u0915\u094b \u091a\u093e\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\">\u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902, \u0910\u0938\u0947 IGST \u0915\u0947 \u0932\u093f\u090f \u0935\u093e\u092a\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ol>\n\n\n\n<p> \u090a\u092a\u0930 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0926\u094b\u0928\u094b\u0902 (2) \u0938\u094d\u0925\u093f\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e:-<\/p>\n\n\n\n<p>\u0907\u0938 \u092c\u093e\u0924 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0947\u0902 \u0915\u093f \u0915\u093f\u0938\u0940 \u0935\u093f\u0926\u0947\u0936\u0940 \u0926\u0947\u0936 \u092e\u0947\u0902 1,00,000 \u0930\u0941 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0915\u093f\u0938\u0940 A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u092a\u0930 \u0932\u093e\u0917\u0942 <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%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%80-%E0%A4%A6%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u0948\u0915\u094d\u0938 \u0926\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u0948\u0915\u094d\u0938 \u0926\u0930<\/a> 18% \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092c\u0949\u0928\u094d\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>A \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(<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\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u092c\u093f\u0928\u093e A \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092c\u093e\u0902\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u090f \u091c\u093e \u0930\u0939\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924)<\/td><td>1,00,000<\/td><td>1,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>25.04.2018<\/td><td>A \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>IGST \u0930\u093f\u092b\u0902\u0921 \u092a\u094d\u0930\u093e\u092a\u094d\u092f \u0905\u0915\u093e\u0909\u0902\u091f \u2026.\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>IGST \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>1,00,000<br>18,000<\/td><td>1,00,000<br>18,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4>iv) \u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u092a\u094d\u0924:-<\/h4>\n\n\n\n<p>\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0928\u0947 \u092a\u0930 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u0939\u093e\u0902 \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0909\u0938\u0940 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \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%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>\u0909\u0920\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0907\u0938 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f  \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0917\u094d\u0930\u093f\u092e \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u091c\u093e\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0905\u0917\u094d\u0930\u093f\u092e)<\/td><td>xx<\/td><td>xx<\/td><\/tr><tr><td>\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0917\u094d\u0930\u093f\u092e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td>xx<\/td><td>xx<br>xx<br>xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u091c\u0939\u093e\u0902 \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0905\u0917\u094d\u0930\u093f\u092e\u094b\u0902 \u0915\u094b \u0909\u0920\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0909\u0920\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0905\u0917\u094d\u0930\u093f\u092e \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0928\u0947 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948 \u0914\u0930 \u0909\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u2026\u2026\u2026\u2026\u2026\u2026\u0905\u0915\u093e\u0909\u0902\u091f.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0917\u094d\u0930\u093f\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u091c\u093e\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0905\u0917\u094d\u0930\u093f\u092e)<\/td><td>xx<\/td><td>&nbsp;xx<\/td><\/tr><tr><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e\u0964<br>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u0930 \u0926\u0930\u094d\u091c \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947)<\/td><td>xx<\/td><td>xx <br>xx<\/td><\/tr><tr><td>\u092e\u093e\u0932 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0917\u094d\u0930\u093f\u092e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u0930 \u0926\u0930\u094d\u091c \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947)<\/td><td>xx<\/td><td>xx<br>xx <br>xx<\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0905\u0917\u094d\u0930\u093f\u092e \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u090f\u0921\u0935\u093e\u0902\u0938 \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u0938\u092e\u092f <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e \u0915\u092e \u0939\u094b \u0930\u0939\u0940 \u0939\u0948)<\/td><td>xx xx<\/td><td>&nbsp;&nbsp;xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4>v) \u0915\u094d\u0930\u0947\u0921\u093f\u091f \/ \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f:-<\/h4>\n\n\n\n<p>\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0930\u0942\u092a \u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" 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\">\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f\u094b\u0902<\/a> \u092a\u0930 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094b\u0902 (opens in a new tab)\" 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\">\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f\u094b\u0902<\/a> \u092a\u0930 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0938\u093e\u0925 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<p>\u0915\u093f\u0938\u0940 100 \u092f\u0942\u0928\u093f\u091f \u092e\u093e\u0932 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 20 \u0930\u0941 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 B \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 25.04.2018 \u0915\u094b \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0916\u0947\u092a \u092e\u093f\u0932\u0928\u0947 \u092a\u0930, A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u0926\u0947\u0916\u093e \u0915\u093f \u0915\u0947\u0935\u0932 90 \u0907\u0915\u093e\u0907\u092f\u093e\u0901 \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940\u0902\u0964 \u0909\u0938\u0940 \u0915\u0947 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u092a\u0930, B \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 10 \u092f\u0942\u0928\u093f\u091f \u0915\u0940 \u0915\u092e\u0940 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902, A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u0926\u093f\u0928\u093e\u0902\u0915 01.05.2018 \u0915\u094b \u090f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0915\u0930\u0947\u0917\u093e\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0926\u0940 \u091c\u093e\u090f\u0902\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>25.04.2018<\/td><td>A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026 ..\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0940.\u091c\u0940.\u090f\u0938.\u091f\u0940\u0964<br>\u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938.\u091c\u0940.\u090f\u0938.\u091f\u0940\u0964 <br>(100 \u0907\u0915\u093e\u0907\u092f\u093e\u0901 \u092c\u0947\u091a\u0915\u0930 20 \u0930\u0941 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092c\u0947\u091a \u0926\u093f\u092f\u093e \u0917\u092f\u093e)<\/td><td>2,360<\/td><td>2,000<br>180<br>180<\/td><\/tr><tr><td>01.05.2018<\/td><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u2026\u2026\u2026 .\u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 .\u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 .\u0921\u0940\u0906\u0930\u0964<br>A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f (10 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u092e\u0940 \u0915\u0947 \u0932\u093f\u090f A \u0915\u094b \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u0917\u092f\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A1%E0%A5%87%E0%A4%AC%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F-%E0%A4%94%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F-%E0%A4%A8%E0%A5%8B%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f (opens in a new tab)\">\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u094b\u091f<\/a>)<\/td><td>2001818<\/td><td>&nbsp;&nbsp;&nbsp;236<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, \u092f\u0926\u093f A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0906\u0926\u0947\u0936 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u093f 100 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u092c\u0926\u0932\u0947 110 \u0907\u0915\u093e\u0907\u092f\u093e\u0901 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0902 \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u0930\u0916\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b B \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0936\u0947\u0937 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f \u091c\u0941\u091f\u093e\u090f\u0902\u0917\u0947\u0964 \u0936\u0947\u0937 10 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>25.04.2018<\/td><td>A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026 ..\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940\u0964<br>\u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u090f \u0938\u091c\u0940\u090f\u0938\u091f\u0940\u0964<br>10 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u0917\u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f (opens in a new tab)\" 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\">\u0921\u0947\u092c\u093f\u091f \u0928\u094b\u091f<\/a> 20 \u0930\u0941 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 A \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0964<\/td><td>236<\/td><td>200<br>18<br>18<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5>a. \u091a\u093e\u0932\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928<\/h5>\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%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=\"\u092b\u0949\u0930\u094d\u092e GSTR 1 (opens in a new tab)\">\u092b\u0949\u0930\u094d\u092e GSTR 1<\/a> \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0907\u0928\u092a\u0941\u091f\u094b\u0902 \u092e\u0947\u0902 \u092e\u093e\u092e\u0932\u0947 \u0915\u0940 \u0924\u094d\u0930\u0941\u091f\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u0939\u0932\u0947 \u0909\u0920\u093e\u090f \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092c\u0940\u091c\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\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%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>\u0915\u0940 \u0924\u093e\u0930\u0940\u0916\u0964<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (opens in a new tab)\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a> (\u0932\u0947\u0915\u093f\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u0915\u093e\u0930 \u0928\u0939\u0940\u0902)<\/li><li>\u0907\u0928\u0935\u0949\u0907\u0938 \u092e\u0942\u0932\u094d\u092f\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%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f (opens in a new tab)\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f<\/a>\u0964<\/li><li>\u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f\u0964<\/li><\/ul>\n\n\n\n<p>\u0906\u0907\u090f \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916\u0947\u0902 \u0915\u093f \u090f\u0915 \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0938\u0947 \u0939\u092e\u093e\u0930\u0940 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u092a\u0930 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0947\u0917\u093e:-<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 1 :- <\/strong>A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u090f\u0915 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940, \u091c\u093f\u0938\u0915\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f (opens in a new tab)\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f<\/a> 30,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 IGST \u092a\u0930 \u0925\u093e\u0964 \u091c\u0941\u0932\u093e\u0908 2018 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 5,400 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0907\u0938 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0917\u0932\u0924\u0940 \u0938\u0947 3,00,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u093f\u0938 \u092a\u0930 IGST 54,000 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u0909\u0938\u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 GSTR &#8211; 1 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0905\u0917\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0924\u094d\u0930\u0941\u091f\u093f \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 \u0939\u094b\u0902\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u091c\u0941\u0932\u093e\u0908<\/td><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026 ..\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>IGST \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0917\u0932\u0924 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u091c\u0941\u0932\u093e\u0908 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924)<\/td><td>3,54,000<\/td><td>3,00,000<br>54,000<\/td><\/tr><tr><td>\u0905\u0917\u0938\u094d\u0924<\/td><td>\u092c\u093f\u0915\u094d\u0930\u0940 (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 .\u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f IGST \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026 .\u0921\u0940\u0906\u0930\u0964<br>\u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0917\u0932\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u093e\u0936\u093f \u0905\u092c \u0938\u0939\u0940 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947)<\/td><td>2,70,000<br>48,600<\/td><td>3,18,600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u091a\u0942\u0902\u0915\u093f \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u0907\u0938\u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u0907\u0938 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093e \u0905\u0917\u0938\u094d\u0924 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u092f \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 2:-<\/strong> A \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u090f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940, \u091c\u093f\u0938\u0915\u093e \u0915\u0930 \u092e\u0942\u0932\u094d\u092f 3,00,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u093e \u0925\u093e\u0964 \u091c\u093f\u0938 \u092a\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u091c\u0941\u0932\u093e\u0908 2018 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 54,000 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0907\u0938 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0917\u0932\u0924\u0940 \u0938\u0947 30,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u093f\u0938 \u092a\u0930 \u0906\u0908.\u091c\u0940.\u090f\u0938.\u091f\u0940. \u0915\u093e 5,400 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 GSTR 1 \u0924\u0926\u0928\u0941\u0938\u093e\u0930 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092c\u093e\u0926 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0924\u094d\u0930\u0941\u091f\u093f \u0926\u0947\u0916\u0940 \u0917\u0908 \u0925\u0940\u0964 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 \u0939\u094b\u0902\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u091c\u0941\u0932\u093e\u0908<\/td><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>IGST \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0917\u0932\u0924 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u091c\u0941\u0932\u093e\u0908 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924)<\/td><td>35,400<\/td><td>30,000<br>5,400<\/td><\/tr><tr><td>\u0905\u0917\u0938\u094d\u0924<\/td><td> \u0926\u0947\u0928\u0926\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br> \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f (\u092c\u0940 2 \u092c\u0940 \/ \u092c\u0940 2 \u0938\u0940) \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br> IGST \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0917\u0932\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u093e\u0936\u093f \u0905\u092c \u0938\u0939\u0940 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947)<\/td><td>3,18,600<\/td><td>2,70,000<br>48,600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u091a\u0942\u0902\u0915\u093f \u092a\u0939\u0932\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u091b\u094b\u091f\u0947 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u0907\u0938\u0932\u093f\u090f \u0905\u0917\u0938\u094d\u0924 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092e\u0947\u0902 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0947 \u0905\u0902\u0924\u0930 \u0915\u094b \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u092e\u092f \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%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\/#:~:text=2.-,%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B2%E0%A5%87%E0%A4%9F%20%E0%A4%AA%E0%A5%87%E0%A4%AE%E0%A5%87%E0%A4%82%E0%A4%9F%20%E0%A4%AA%E0%A4%B0%20%E0%A4%B2%E0%A4%BE%E0%A4%97%E0%A5%82%20%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C%3F,%E0%A4%B8%E0%A5%87%20%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C%20%E0%A4%B2%E0%A4%BE%E0%A4%97%E0%A5%82%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=\"\u092c\u094d\u092f\u093e\u091c  (opens in a new tab)\">\u092c\u094d\u092f\u093e\u091c <\/a>\u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h5>b. \u0938\u092e\u093e\u092a\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902<\/h5>\n\n\n\n<p><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\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0%201%20(GSTR%201)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F,-GSTR%201%20%E0%A4%8F%E0%A4%95&amp;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%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8,%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%BE%20%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%20%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A4%BE%20%E0%A4%9A%E0%A4%BE%E0%A4%B9%E0%A4%BF%E0%A4%8F%E0%A5%A4\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0938\u092e\u092f, \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0932\u0947\u091c\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0932\u0947\u091c\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964)<\/td><td>xx<br>xx<br>xx<\/td><td>xx<br>xx<br>xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.2\">2. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e<\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u0947 \u0932\u093e\u092d \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0902 \u0907\u0928\u092a\u0941\u091f <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0916\u093e\u0924\u094b\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%96%E0%A4%BE%E0%A4%A4%E0%A5%87-%E0%A4%94%E0%A4%B0-%E0%A4%B0%E0%A4%BF%E0%A4%95%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%A1\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0916\u093e\u0924\u094b\u0902<\/a> \u0938\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0916\u093e\u0924\u093e\u0927\u093e\u0930\u0915 \u0915\u094b \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0915\u0947 \u092a\u093e\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f \u092e\u0947\u0902, \u0905\u092f\u094b\u0917\u094d\u092f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0909\u092d\u0930\u0924\u0940 \u0939\u0948 \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\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a> \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0907\u0938\u0915\u093e \u0939\u093f\u0938\u093e\u092c \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u091c\u0939\u093e\u0902 \u0907\u0915\u093e\u0908 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0914\u0930 \u091b\u0942\u091f \u0926\u094b\u0928\u094b\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0910\u0938\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u091b\u0942\u091f \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/a> \u0915\u0947 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u0909\u0932\u091f \u091c\u093e\u090f\u0917\u093e\u0964 \u092f\u0926\u093f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"ITC  (opens in a new tab)\">ITC <\/a>\u0915\u0947 \u0909\u091a\u093f\u0924 \u0926\u094d\u0935\u093f\u092d\u093e\u091c\u0928 \u0915\u094b \u0909\u0932\u091f\u093e\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948 (T1, T2, \u0914\u0930 T3) \u0914\u0930 \u092f\u094b\u0917\u094d\u092f ITC \u0915\u094b \u091a\u093e\u0932\u093e\u0928 \u0938\u094d\u0924\u0930 \u092a\u0930 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0924\u094b \u0938\u092e\u093e\u092a\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0935\u094d\u092f\u092f (T1 \/ T2 \/ T3 \/ Te) \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u092f\u094b\u0917\u094d\u092f \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e \u0917\u092f\u093e \u0914\u0930 \u0905\u092f\u094b\u0917\u094d\u092f \u0906\u0908\u091f\u0940\u0938\u0940 \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%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\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e)<\/td><td>xx <br>xx <br>xx <br>xx<\/td><td>&nbsp;xx<br> xx<br> xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u091b\u0942\u091f \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e \u0930\u0939\u0947 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0909\u092a\u091a\u093e\u0930 \u092d\u0940 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0939\u094b\u0917\u093e\u0964 \u0905\u0925\u0935\u093e \u092b\u0949\u0930\u094d\u092e GSTR-2 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u090f\u0915 \u0914\u0930 \u092a\u0939\u0932\u0942 <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2A (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%B0-2%E0%A4%8F-%E0%A4%A1%E0%A4%BE%E0%A4%89%E0%A4%A8%E0%A4%B2%E0%A5%8B%E0%A4%A1-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2A<\/a> \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u092e\u093f\u0932\u093e\u0928 \u0939\u0948\u0964 \u091c\u0939\u093e\u0902 \u0939\u092e\u0928\u0947 \u0915\u0941\u091b \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0928\u0939\u0940\u0902 \u0926\u093f\u0916\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0939\u092e\u0947\u0902 \u0907\u0938\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u0948, \u091c\u093f\u0938\u0947 \u0924\u092c \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \/ \u0938\u0941\u0927\u093e\u0930\u093e \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u092c\u0940\u091a, \u0939\u092e\u0947\u0902 \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%AE%E0%A4%BE%E0%A4%87%E0%A4%97%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%B6%E0%A4%A8\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AE%E0%A4%BE%E0%A4%87%E0%A4%97%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%9F%20%E0%A4%95%E0%A5%87%20%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%E0%A4%A8%E0%A4%BE%E0%A4%AE%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87%20%E0%A4%AA%E0%A4%B0%2C%20%E0%A4%95%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%95%E0%A5%8B,%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%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%8F%E0%A4%97%E0%A4%BE%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u0928\u0902\u0924\u093f\u092e  (opens in a new tab)\">\u0905\u0928\u0902\u0924\u093f\u092e <\/a>\u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u0948 \u091c\u093f\u0938\u0947 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0917\u0923\u0928\u093e \u0915\u0940 \u091c\u093e\u090f\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0905\u0928\u0902\u0924\u093f\u092e \u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940\u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0905\u0928\u0902\u0924\u093f\u092e \u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0905\u0928\u0902\u0924\u093f\u092e \u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u092b\u0949\u0930\u094d\u092e GSTR &#8211; 2A \u0915\u0947 \u0938\u093e\u0925 \u092c\u0947\u092e\u0947\u0932 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0927\u093e\u0930 \u092a\u0930 ITC \u0939\u094b\u0928\u0947 \u0915\u093e \u0926\u093e\u0935\u093e)<\/td><td>xx<br>xx<br>xx<\/td><td>xx<br>xx<br>xx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u092f\u0939 \u092e\u093e\u0928\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u0939\u092e\u0928\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0905\u0928\u0902\u0924\u093f\u092e \u090b\u0923 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0925\u093e\u0964 \u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 18,000 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0914\u0930 \u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\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%B8%E0%A5%81%E0%A4%B5%E0%A4%BF%E0%A4%A7%E0%A4%BE-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A5%8B%E0%A4%B5%E0%A4%BE%E0%A4%87%E0%A4%A1%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0930\u094d\u0935\u093f\u0938 \u092a\u094d\u0930\u094b\u0935\u093e\u0907\u0921\u0930 (opens in a new tab)\">\u0938\u0930\u094d\u0935\u093f\u0938 \u092a\u094d\u0930\u094b\u0935\u093e\u0907\u0921\u0930<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u0907\u0938 \u0926\u093e\u0935\u0947 \u0915\u094b \u0916\u093e\u0930\u093f\u091c \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e, \u091c\u094b \u092a\u093e\u0938 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\u0938\u0940 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0905\u0928\u0902\u0924\u093f\u092e \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0932\u093f\u090f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \/ \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0926\u093e\u0935\u0947 \u0915\u094b \u0916\u093e\u0930\u093f\u091c \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948)<\/td><td>18,000<\/td><td>&nbsp;18,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0905\u0917\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0926\u093e\u0935\u0947 \u0915\u094b \u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\u0938\u0940 \u0938\u0930\u094d\u0935\u093f\u0938 \u092a\u094d\u0930\u094b\u0935\u093e\u0907\u0921\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092f\u0939 \u0939\u094b\u0917\u0940:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f IGST \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026\u0921\u0940\u0906\u0930\u0964<br>\u0905\u0928\u0902\u0924\u093f\u092e \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0932\u093f\u090f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \/ \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947)<\/td><td>18,000<\/td><td>&nbsp;18,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.3\">3. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 \u092b\u0949\u0930\u094d\u092e<\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-3-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3<\/a> \u092f\u093e <a 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)\" 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\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 \u092b\u0949\u0930\u094d\u092e<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0905\u0902\u0924\u093f\u092e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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=\"\u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e<\/a> \u0939\u094b\u0924\u093e \u0939\u0948, \u0914\u0930 \u092f\u0939 \u0907\u0938 \u0930\u0942\u092a \u092e\u0947\u0902 \u0939\u0948 \u0915\u093f \u0905\u0902\u0924\u093f\u092e \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0924\u093f\u092e \u0938\u092e\u093e\u092a\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0939\u094b\u0917\u0940, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0939\u092e\u0928\u0947 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u0932\u0947\u091c\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u0932\u0947\u091c\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026 \u0921\u0940\u0906\u0930\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<br>(\u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0914\u0930 \u0928\u0915\u0926-\u092d\u0941\u0917\u0924\u093e\u0928 \u0936\u0947\u0937 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0938\u0947\u091f-\u0911\u092b)<\/td><td> xx <br> xx <br> xx <\/td><td>xx<br>xx<br>xx<br>xx<br>xx<br>xx<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u092a\u093f\u091b\u0932\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e\u0928\u0947 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093e \u0925\u093e\u0964 \u0906\u091c \u0915\u0947 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0907\u0938\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0914\u0930 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091c\u093e\u0928\u0915\u093e\u0930\u0940! \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 : 1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f%e0%a4%bf-%e0%a4%b8%e0%a4%82%e0%a4%b6%e0%a5%8b%e0%a4%a7%e0%a4%a8\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?\">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 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902- \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e 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