{"id":7049,"date":"2020-09-23T12:47:22","date_gmt":"2020-09-23T12:47:22","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=7049"},"modified":"2020-09-23T12:47:34","modified_gmt":"2020-09-23T12:47:34","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%8f-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%8f-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e:- \u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f-"},"content":{"rendered":"\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f (OIDAR) \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u090f\u0915 \u091c\u0917\u0939 \u0938\u0947 \u0917\u0948\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092f\u093e \u0917\u0948\u0930-\u0915\u0930\u0926\u093e\u0924\u093e \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0907\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f) \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0947\u0902\u0917\u0947\u0964 \u0924\u094b \u091a\u0932\u093f\u090f \u092c\u093f\u0928\u093e \u0915\u093f\u0938\u0940 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0936\u0941\u0930\u0942 \u0915\u0930\u0924\u0947 \u0939\u0948!<\/p>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 (OIDAR) \u0915\u0940 \u092a\u0939\u0941\u0902\u091a \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935-\u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935-\u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0924\u0947\u0902?<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#8\">8. \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#9\">9. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0947\u0902?<\/a><\/li>\n<li><a href=\"#9\">9. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u0930\u094d\u091c \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/Form%20GSTR_5A_New.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/a> \u090f\u0915 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f (OIDAR) \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u090f\u0915 \u091c\u0917\u0939 \u0938\u0947 \u0917\u0948\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092f\u093e \u0917\u0948\u0930-\u0915\u0930\u0926\u093e\u0924\u093e \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u092b\u0949\u0930\u094d\u092e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0907\u0938\u0947 \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 20 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u091c\u092c \u0924\u0915 \u0915\u093f \u0915\u0930 \u0906\u092f\u0941\u0915\u094d\u0924 \u092f\u093e \u091c\u093f\u0938 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0907\u0938\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0935\u0939 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0938\u092b\u0932 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Form-GSTR_5A_New.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5 \u090f \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Form-GSTR_5A_New.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902\u0964<\/a><\/div>\n\n\n\n<p>\u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902:- \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \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%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=\"\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e<\/a> \u090f\u0915 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0917\u0948\u0930-\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u091c\u0917\u0939 \u0938\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u092a\u0939\u0941\u0901\u091a \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f\u0964 (OIDAR) \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0939\u0924\u0947 \u0939\u0948\u0964 \u092f\u0939 \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 20 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0930 \u0915\u0940 \u0905\u0935\u0927\u093f \u0909\u0938 \u0924\u093f\u0925\u093f \u0924\u0915 \u092f\u093e \u0909\u0938 \u0924\u093f\u0925\u093f \u0924\u0915 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948 \u091c\u092c \u0906\u092a \u0906\u092f\u0941\u0915\u094d\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"2\">\u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 (OIDAR) \u0915\u0940 \u092a\u0939\u0941\u0902\u091a \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0906\u091c \u0915\u0940 \u0926\u0941\u0928\u093f\u092f\u093e \u092e\u0947\u0902, \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0938\u0940\u092e\u093e\u0913\u0902 \u0938\u0947 \u092c\u0902\u0927\u0947 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964 \u0907\u0902\u091f\u0930\u0928\u0947\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u090f\u0915 \u0938\u093e\u0927\u0928 \u0939\u0948\u0964 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u0949\u0921\u0932 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092f\u0947 \u0938\u0947\u0935\u093e\u090f\u0902 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f<\/strong>:- \u0905\u092e\u0947\u091c\u093c\u0928 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0930\u093e\u091c\u094d\u092f \u0905\u092e\u0947\u0930\u093f\u0915\u093e \u0938\u0947 \u0915\u094d\u0932\u093e\u0909\u0921-\u0906\u0927\u093e\u0930\u093f\u0924 \u0938\u0947\u0935\u093e\u090f\u0902 (AWS) \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948 \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u091a\u094b\u0930\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f (OIDAR) \u0938\u0947\u0935\u093e\u090f\u0902 \u0939\u0948\u0902\u0964 \u0924\u094b OIDAR \u0938\u0947\u0935\u093e\u090f\u0902 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0907\u0902\u091f\u0930\u0928\u0947\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u090f\u0915 \u0936\u094d\u0930\u0947\u0923\u0940 \u0939\u0948\u0964 \u092f\u0947 \u0938\u0947\u0935\u093e\u090f\u0901 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u092d\u094c\u0924\u093f\u0915 \u0907\u0902\u091f\u0930\u092b\u093c\u0947\u0938 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 OIDAR \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u093e\u0915\u093f \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0947 \u0915\u093f \u0918\u0930\u0947\u0932\u0942 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0905\u0935\u0938\u0930 (\u0932\u093e\u0917\u0924 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0940) \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"3\">OIDAR (\u0913\u0908\u0921\u0940\u090f\u0906\u0930) \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \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%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0913\u0908\u0921\u0940\u090f\u0906\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0932\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u090f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0927\u094d\u092f\u093e\u0928 \u0930\u0939\u0947 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0940 \u0926\u094b \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u093e\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u0936\u094d\u0930\u0947\u0921\u093f\u092f\u094b \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>1. \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \/ \u0938\u0902\u0938\u094d\u0925\u093e\u0964<\/h3>\n\n\n\n<p>\u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \/ \u0907\u0915\u093e\u0908 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%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 \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e (opens in a new tab)\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e<\/a> \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 (\u0905\u0930\u094d\u0925\u093e\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0938\u0930\u0915\u093e\u0930 \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948\u0902)\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0924\u0902\u0924\u094d\u0930 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u091d\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0905\u0925\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%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=\"\u0930\u093f\u091f\u0930\u094d\u0928  (opens in a new tab)\">\u0930\u093f\u091f\u0930\u094d\u0928 <\/a>\u0909\u0938\u0940 \u0915\u0947 \u0939\u093f\u0938\u093e\u092c \u0938\u0947 \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948, \u092f\u093e\u0928\u0940 \u0938\u0930\u094d\u0935\u093f\u0938 \u0930\u093f\u0938\u0940\u0935 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948 \u092f\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>2. \u090f\u0915 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f, \u0938\u0930\u0915\u093e\u0930, \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940?<\/h3>\n\n\n\n<p>\u091c\u092c \u0910\u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0924\u094b \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u0917\u0908 \u0938\u0947\u0935\u093e\u090f\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092f\u093e \u0935\u093e\u0923\u093f\u091c\u094d\u092f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u090f\u0915 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0938\u093e\u0925 \u0939\u0940 \u0907\u0928 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935-\u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0928\u094d\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u0938 \u091f\u0948\u0915\u094d\u0938 \u0938\u093f\u0938\u094d\u091f\u092e<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935-\u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0902 \u0928\u093f\u092e\u094d\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0928\u0940\u091a\u0947 \u0907\u0928 \u0938\u092d\u0940 \u092a\u0942\u0930\u094d\u0935-\u0906\u0935\u0936\u094d\u092f\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0906\u092a \u092c\u093f\u0902\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<ul><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0935\u0948\u0927 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u0902\u0916\u094d\u092f\u093e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e \u0906\u0908\u0921\u0940 \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u092e\u093e\u0928\u094d\u092f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u092f\u0926\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%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B0-%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e (opens in a new tab)\">\u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e<\/a> \u092d\u093e\u0930\u0924\u0940\u092f \u0939\u0948 \u0924\u094b \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%A1%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%B8%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0921\u0940\u090f\u0938\u0938\u0940  (opens in a new tab)\">\u0921\u0940\u090f\u0938\u0938\u0940 <\/a>\u0915\u0947 \u0938\u093e\u0925 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u0927 \u0914\u0930 \u0917\u0948\u0930-\u0938\u092e\u093e\u092a\u094d\u0924 \/ \u0917\u0948\u0930-\u0928\u093f\u0930\u0938\u094d\u0924 \u092a\u0948\u0928 \u0906\u0927\u093e\u0930\u093f\u0924 \u0921\u093f\u091c\u093f\u091f\u0932 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 (\u0921\u0940\u090f\u0938\u0938\u0940) \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%88%E0%A4%B5%E0%A5%80%E0%A4%B8%E0%A5%80\/\">\u0908\u0935\u0940\u0938\u0940 <\/a>\u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0926\u093f \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924\u0940\u092f \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u0908-\u092e\u0947\u0932 \u0938\u0902\u0926\u0947\u0936 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0913\u091f\u0940\u092a\u0940 \u0915\u094b \u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0924\u0947\u0902?<\/h2>\n\n\n\n<p>\u091c\u0939\u093e\u0902 \u0924\u0915 \u200b\u200b\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u093e \u0938\u0935\u093e\u0932 \u0939\u0948, \u0924\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u094b OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f:-<\/p>\n\n\n\n<ul><li>\u092f\u0926\u093f \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0924\u094b \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f GSTR-5A \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u092f\u0930 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947\u0935\u0932 \u0915\u0930\u094b\u0902 \u0915\u0947 \u092a\u0942\u0930\u094d\u0923 \u092d\u0941\u0917\u0924\u093e\u0928 \u0914\u0930 \u0905\u0928\u094d\u092f \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u093e\u0926 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e GSTR-5A \u092b\u094b\u0930\u094d\u092e \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5A \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0940\u0921\u0930 \u0928\u0939\u0940\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u094b \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 20 \u0935\u0940\u0902 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0915\u0930 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092f\u093e \u0906\u092f\u0941\u0915\u094d\u0924 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0922\u093c\u093e\u090f \u091c\u093e\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0924\u0915 \u0938\u092b\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u0940\u0921\u093f\u092f\u094b \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 69\/2017 &#8211; \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930; \u0926\u093f\u0928\u093e\u0902\u0915 21\/12\/2017, \u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u091c\u0941\u0932\u093e\u0908 -17 \u0938\u0947 17 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 \u0924\u0915 \u092c\u0922\u093c\u093e\u0915\u0930 31.01.2018 \u0924\u0915 \u0915\u0930 \u0926\u0940 \u0925\u0940\u0964<\/p>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u0915\u094b \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u092f\u093e \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0915\u093f\u090f \u0917\u090f \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0938\u0947\u0935\u093e\u0913\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0915\u0930 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0926\u093f\u090f \u0917\u090f \u0915\u0925\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928, <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c<\/a> \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0916\u0928\u0947 \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f \u0914\u0930 \u0911\u092b\u0938\u0947\u091f \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"8\">\u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<h3>1. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 <\/h3>\n\n\n\n<p>\u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u0924\u093f \u092e\u093e\u0939 \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0938\u092b\u0932 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 20 \u0935\u0947\u0902 \u0926\u093f\u0928 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094b 20 \u092e\u0908 2020 \u0924\u0915 \u0928\u0935\u0940\u0928\u0924\u092e \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0915\u0941\u091b \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u0938\u093e\u0935\u0927\u093e\u0928\u093f\u092f\u093e\u0902 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0915\u093f\u0938\u0940 \u0915\u094b \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f:-<\/p>\n\n\n\n<ul><li>\u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u0947 \u092a\u0930 \u092d\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5A \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0915\u094b\u0908 <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> \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0940\u0921\u0930 \u0915\u094b \u092c\u0928\u093e\u090f \u0928\u0939\u0940\u0902 \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0926\u0947\u092f \u0915\u0930\u094b\u0902 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u094d\u092f \u0926\u0947\u092f \u0930\u093e\u0936\u093f \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093e\u0926 \u0939\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u092a\u093f\u091b\u0932\u0940 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0935\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/li><\/ul>\n\n\n\n<p>GSTR 5A \u092b\u0949\u0930\u094d\u092e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d \u0915\u0947 \u0932\u093f\u090f \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930<\/a>\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0928\u093e\u092e \u0915\u093e \u0915\u093e\u0928\u0942\u0928\u0940 \u0928\u093e\u092e (\u092f\u0926\u093f \u0915\u094b\u0908 \u0939\u094b)<\/li><li>\u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915\u0943\u0924 \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f \u0915\u093e \u0928\u093e\u092e\u0964<\/li><li>\u0905\u0935\u0927\u093f \u092f\u093e\u0928\u0940 \u092e\u0939\u0940\u0928\u093e \u0914\u0930 \u0935\u0930\u094d\u0937 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \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%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\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> &#8211; \u091c\u093f\u0938\u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928, <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%80-%E0%A4%A6%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0915\u0930 \u0915\u0940 \u0926\u0930<\/a>, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f, <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\">\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 <\/a>\u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0909\u092a\u0915\u0930<\/a> \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><li>\u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"\u0926\u0902\u0921  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8-%E0%A4%AD%E0%A4%B0%E0%A4%A8%E0%A5%87-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%81%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%BE%E0%A4%A8%E0%A4%BE\/#2\" target=\"_blank\">\u0926\u0902\u0921 <\/a>\u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f \u0915\u0940 \u0917\u0923\u0928\u093e\u0964<\/li><li>\u0915\u0930 \u092c\u094d\u092f\u093e\u091c, <a rel=\"noreferrer noopener\" aria-label=\"\u0926\u0947\u0930 \u0936\u0941\u0932\u094d\u0915 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/\" target=\"_blank\">\u0926\u0947\u0930 \u0936\u0941\u0932\u094d\u0915<\/a>, \u0914\u0930 \u0926\u0947\u092f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u0915\u0947 \u0938\u092b\u0932 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u0930, \u090f\u0915 \u092a\u093e\u0935\u0924\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u090f\u0915 \u0908\u092e\u0947\u0932 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0938\u0902\u091a\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>2. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u091f \u092b\u0940\u0938?<\/h3>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A8%E0%A4%88-%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%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80\/#:~:text=%E0%A4%A8%E0%A4%8F%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8%20%E0%A4%B8%E0%A4%BF%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A4%AE%20%E0%A4%95%E0%A5%87,%E0%A4%A6%E0%A5%8B%20%E0%A4%85%E0%A4%9F%E0%A5%88%E0%A4%9A%E0%A4%AE%E0%A5%87%E0%A4%82%E0%A4%9F%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%AD%E0%A5%80%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u092f\u0926\u093f \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948, \u0924\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 (opens in a new tab)\">\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915<\/a> \u0926\u0947\u092f \u0939\u0948\u0902\u0964 \u0906\u092a \u0907\u0938 \u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 \u0915\u094b \u0928\u0940\u091a\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093e\u092a\u0938\u0940 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/td><td><strong>\u0932\u0947\u091f \u092b\u0940\u0938 \u0932\u093e\u0917\u0942<\/strong><\/td><\/tr><tr><td>\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0935\u093e\u092a\u0938\u0940<\/td><td>\u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 200 \u0930\u0941\u092a\u092f\u0947\u0964 <\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%BF%E0%A4%B2-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\">\u0928\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928<\/a><\/td><td>\u092a\u094d\u0930\u0924\u093f \u0926\u093f\u0928 100 \u0930\u0941\u092a\u092f\u0947\u0964 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"9\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" 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>&nbsp;\u0915\u0947 \u0924\u0939\u0924, \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094b&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a>&nbsp;\u0915\u094b&nbsp;<a rel=\"noreferrer noopener\" 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\">\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a>&nbsp;\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u091a\u0930\u0923\u094b\u0902 \u0938\u0947 \u0939\u094b\u0915\u0930 \u0917\u0941\u091c\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0939\u092e \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u0924\u093e\u0928\u0947 \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>1. \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/h3>\n\n\n\n<p>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0935\u0947\u092c\u0938\u093e\u0907\u091f \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u0932\u093f\u0902\u0915&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\">https:\/\/www.gst.gov.in\/<\/a>&nbsp;\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0932\u093f\u0902\u0915 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u0939\u094b\u092e\u092a\u0947\u091c \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u092f\u0947\u0902\u0917\u0947\u0964 \u0906\u092a \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u092d\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"460\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-1024x460.png\" alt=\" \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?-\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932\" class=\"wp-image-3790\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-1024x460.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-300x135.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-768x345.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel.png 1185w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?-\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/figcaption><\/figure>\n\n\n\n<h3>2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0932\u0949\u0917\u093f\u0928<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0907\u0938 \u0938\u094d\u0915\u094d\u0930\u0940\u0928 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u0926\u093e\u092f\u0940 \u0913\u0930 \u091c\u093e\u0928\u0947 \u092a\u0930 \u090f\u0915 login \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0911\u092a\u094d\u0936\u0928 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>i. Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\u0932\u0949\u0917\u093f\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u090f\u0915 \u0928\u0908 \u0932\u0949\u0917\u093f\u0928 \u0935\u093f\u0902\u0921\u094b \u092a\u0947\u091c \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0909\u0938\u0947 \u0906\u092a\u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"614\" height=\"435\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png\" alt=\"Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928\" class=\"wp-image-3792\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png 614w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window-300x213.png 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><figcaption>Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/figcaption><\/figure>\n\n\n\n<h4>ii. Password (\u092a\u093e\u0938\u0935\u0930\u094d\u0921) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u0907\u0938\u0940 \u0935\u093f\u0902\u0921\u094b \u092e\u0947\u0902 \u0925\u094b\u0921\u093c\u093e \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0909\u0938 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u090a\u092a\u0930 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iii. Captcha (\u0915\u0948\u092a\u094d\u091a\u093e) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0915\u0948\u092a\u094d\u091a\u093e \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092c\u0949\u0915\u094d\u0938 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0938\u0947 \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>3. \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c (services) \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u093f\u090f\u0964<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u0939\u094b\u092e \u092a\u0947\u091c \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u090f\u0902\u0917\u0947\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0926\u093f\u0916 \u0930\u0939\u0940 \u0938\u094d\u0915\u094d\u0930\u0940\u0928 \u092a\u0930 \u090a\u092a\u0930 \u0915\u0940 \u0913\u0930 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0907\u0928\u094d\u0939\u0940\u0902 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u0938\u0947 \u090f\u0915 \u0911\u092a\u094d\u0936\u0928 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0905\u092c \u0915\u0941\u091b \u0928\u090f \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0907\u0928 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u0930\u093f\u091f\u0930\u094d\u0928 (\u0935\u093e\u092a\u0938\u0940) \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"467\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Capture1-1024x467.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7102\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Capture1-1024x467.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Capture1-300x137.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Capture1-768x350.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/Capture1.png 1274w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<h3>4. file return (\u092b\u093c\u093e\u0907\u0932 \u0935\u093e\u092a\u0938\u0940) \u092a\u0947\u091c <\/h3>\n\n\n\n<p>\u091c\u0948\u0938\u0947 \u0939\u0940 \u0906\u092a \u0930\u093f\u091f\u0930\u094d\u0928 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0917\u0947, \u0920\u0940\u0915 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u092a\u0947\u091c \u0915\u094b \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u092a\u0947\u091c \u0915\u093e \u0928\u093e\u092e \u092b\u093e\u0907\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u0915\u0947 \u0905\u0902\u0926\u0930 \u0926\u0947\u0916\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0926\u094b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0939\u094b\u0902\u0917\u0947\u0964 \u0907\u0928 \u0926\u094b\u0902\u0928\u094b \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"246\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image2-1-1024x246.gif\" alt=\"\" class=\"wp-image-7103\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image2-1-1024x246.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image2-1-300x72.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image2-1-768x184.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h4>i) Financial year (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937) \u0921\u094d\u0930\u093e\u092a \u0921\u093e\u0909\u0928 \u092e\u0947\u0928\u0942\u0964<\/h4>\n\n\n\n<p>\u092b\u093e\u0907\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u0947\u091c \u092e\u0947\u0902 \u0926\u0947\u0916\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938 \u092e\u0947\u0928\u0942 \u0915\u0947 \u0928\u0940\u091a\u0947 \u090f\u0915 \u0921\u094d\u0930\u093e\u092a \u0921\u093e\u0909\u0928 \u092c\u0949\u0915\u094d\u0938 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0940 \u0905\u0935\u0927\u093f (\u092e\u0939\u0940\u0928\u093e) \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 <\/p>\n\n\n\n<h4>ii) Return filing period (\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u0940\u0930\u093f\u092f\u0921) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0921\u094d\u0930\u093e\u092a \u0921\u093e\u0909\u0928 \u092e\u0947\u0928\u0942 \u0915\u094b \u0938\u0939\u0940 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u0926\u0942\u0938\u0930\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u0940\u0930\u093f\u092f\u0921 \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938\u092e\u0947\u0902 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0905\u0935\u0927\u093f (\u092e\u0939\u0940\u0928\u093e) \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0924\u0928\u093e \u0915\u0930\u0923\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094d\u0915\u094b \u090f\u0915 search (\u0916\u094b\u091c) \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094d\u0915\u094b \u0907\u0938 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>5. PREPARE ONLINE (\u0911\u0928\u0932\u093e\u0907\u0928 \u092d\u0941\u0917\u0924\u093e\u0928) \u092c\u091f\u0928 <\/h3>\n\n\n\n<p>\u090a\u092a\u0930 \u092b\u093e\u0907\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u0947\u091c \u0915\u094b \u0938\u0939\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u092a\u094d\u0930\u093f\u092a\u0947\u092f\u0930 \u0911\u0928\u0932\u093e\u0907\u0928  \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0907\u0938 \u092c\u091f\u0928 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0905\u092c \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0920\u0940\u0915 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091f\u093e\u0907\u0932\u094b\u0902 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928\u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"338\" height=\"216\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/prepare-online-option.jpg\" alt=\"\" class=\"wp-image-7110\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/prepare-online-option.jpg 338w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/prepare-online-option-300x192.jpg 300w\" sizes=\"(max-width: 338px) 100vw, 338px\" \/><\/figure><\/div>\n\n\n\n<p>\u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091f\u093e\u0907\u0932\u0947\u0902 \u0939\u0948\u0902\u0964 \u0906\u092a \u0907\u0938 \u091f\u093e\u0907\u0932\u094d\u0938 \u0915\u094b \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u091f\u093e\u0907\u0932 -5:- \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964<\/li><li>\u091f\u093e\u0907\u0932 -5 \u090f:- \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928\u0964<\/li><li>\u091f\u093e\u0907\u0932 -5:- \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image30-1024x744-1.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7114\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image30-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image30-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image30-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<h4>i) \u091f\u093e\u0907\u0932 5 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/h4>\n\n\n\n<p>\u0928\u090f \u092a\u0940\u0913\u090f\u0938 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f ADD \u0935\u093f\u0935\u0930\u0923 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"314\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image3-1024x314.gif\" alt=\"\" class=\"wp-image-7115\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image3-1024x314.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image3-300x92.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image3-768x235.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f, \u0926\u0930 \u0914\u0930 \u0915\u0930 \u0930\u093e\u0936\u093f \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 &#8216;\u091c\u094b\u0921\u093c\u0947\u0902&#8217; \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0907\u0928\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"397\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image4-1024x397.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7116\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image4-1024x397.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image4-300x116.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image4-768x298.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong> \u092f\u0926\u093f \u0930\u093e\u091c\u094d\u092f \u092e\u0947\u0902 \u0926\u094b \u0926\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u0948\u0902, \u0924\u094b \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092b\u093f\u0930 \u0938\u0947 ADD \u0935\u093f\u0935\u0930\u0923 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0909\u0938\u0915\u0947 \u0924\u0941\u0930\u0902\u0924 \u092c\u093e\u0926, SAVE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"934\" height=\"367\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image8.gif\" alt=\"\" class=\"wp-image-7117\"\/><\/figure><\/div>\n\n\n\n<ul><li>\u0907\u0938\u0940 \u0924\u0930\u0939, \u0906\u092a \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0915\u0940 \u0917\u0908 \u0930\u093e\u091c\u094d\u092f\u0935\u093e\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u094b\u0921\u093c \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u091f\u093e\u0907\u0932 5 \u0910\u0938\u0940 \u0938\u092d\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0941\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f (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\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f<\/a> \u0914\u0930 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1.png\" alt=\"\" class=\"wp-image-7118\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h4>ii) 5A &#8211; \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928\u0964<\/h4>\n\n\n\n<ul><li>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \u091f\u093e\u0907\u0932 5 \u090f \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-1.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7119\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image29-1024x744-1-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<ul><li>\u0907\u0938 \u0905\u0935\u0927\u093f \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0915\u0940 \u0917\u0908 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u0940 \u0938\u0942\u091a\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0914\u0930 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u093e \u092e\u0939\u0940\u0928\u093e \u0914\u0930 \u0935\u0930\u094d\u0937 \u091a\u0941\u0928\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"331\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image7-1-1024x331.gif\" alt=\"\" class=\"wp-image-7120\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image7-1-1024x331.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image7-1-300x97.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image7-1-768x249.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u092e\u093f\u0938\u094d\u0921 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u091c\u094b\u0921\u093c\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u092b\u093f\u0930, \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u092f\u093e \u0938\u0939\u0940 \u0926\u0930 \u092f\u093e \u0938\u0939\u0940 \u0915\u0930 \u0930\u093e\u0936\u093f \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u0914\u0930 \u091c\u094b\u0921\u093c\u0947\u0902 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1025\" height=\"445\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image10.gif\" alt=\"\" class=\"wp-image-7122\"\/><\/figure>\n\n\n\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u0906\u092a \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0939\u091f\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u0932\u0940\u091f \u092c\u091f\u0928 \u092a\u0930 \u092d\u0940 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 SAVE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"505\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image9-1024x505.gif\" alt=\"\" class=\"wp-image-7123\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image9-1024x505.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image9-300x148.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image9-768x379.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u092a\u0939\u0932\u0947 \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u0935\u0930\u0923 \u0938\u0902\u092a\u093e\u0926\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u092a\u093e\u0926\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1004\" height=\"277\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image11.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7124\"\/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure>\n\n\n\n<p>\u0935\u093f\u0935\u0930\u0923 \u0938\u0902\u092a\u093e\u0926\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, SAVE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091b\u0935\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"506\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image121-1024x506.gif\" alt=\"\" class=\"wp-image-7125\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image121-1024x506.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image121-300x148.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image121-768x379.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b BACK \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 \u0906\u092a\u0915\u094b GSTR-5A \u0932\u0948\u0902\u0921\u093f\u0902\u0917 \u092a\u0943\u0937\u094d\u0920 \u0914\u0930 5A \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0926\u0947\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e &#8211; GSTR-5A \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u091f\u093e\u0907\u0932 \u092e\u0947\u0902 \u0917\u0948\u0930-\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0941\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u094b \u092a\u094d\u0930\u0924\u093f\u092c\u093f\u0902\u092c\u093f\u0924 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h3>6. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5A \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0921\u094d\u0930\u093e\u092b\u094d\u091f<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5A \u0915\u0947 \u0932\u093f\u090f PDF \u0921\u094d\u0930\u093e\u092b\u094d\u091f \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f PREVIEW DRAFT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"471\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image321-1024x471-1.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7128\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image321-1024x471-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image321-1024x471-1-300x138.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image321-1024x471-1-768x353.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0921\u094d\u0930\u093e\u092b\u094d\u091f \u092a\u0940\u0921\u0940\u090f\u092b \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"618\" height=\"436\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image13.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7131\"\/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<p>GSTR-5A \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u093e \u0936\u0941\u0930\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964  INITIATE FILING \u092c\u091f\u0928 \u0909\u0938 \u0935\u093f\u0936\u0947\u0937 \u092e\u093e\u0939 \u0915\u0947 \u0932\u093f\u090f \u092d\u0930\u0940 \u0917\u0908 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094b \u092b\u094d\u0930\u0940\u091c \u0915\u0930 \u0926\u0947\u0917\u093e\u0964 \u0915\u0943\u092a\u092f\u093e \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0947\u0902 \u0915\u093f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u0906\u092a\u0915\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u094b \u0911\u092b\u0938\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0938\u0902\u0924\u0941\u0932\u0928 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0926\u093f \u0910\u0938\u093e \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091a\u093e\u0932\u093e\u0928 \u092c\u0928\u093e\u090f\u0902 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902 \u091c\u094b \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u092a\u0930\u093f\u0932\u0915\u094d\u0937\u093f\u0924 \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u0947\u0902 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u092b\u093c\u093e\u0907\u0932 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image35-1024x744-1.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7137\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image35-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image35-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image35-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<ul><li>\u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u093e \u0938\u093e\u0930\u093e\u0902\u0936 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 CONFIRM AND SUBMIT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0915\u0943\u092a\u092f\u093e \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f CONFIRM AND SUBMIT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0909\u0938 \u0935\u093f\u0936\u0947\u0937 \u092e\u093e\u0939 \u0915\u0947 \u0932\u093f\u090f \u092d\u0930\u0940 \u0917\u0908 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"799\" height=\"298\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image14.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7138\"\/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure>\n\n\n\n<ul><li>\u092a\u0943\u0937\u094d\u0920 \u0915\u094b \u0924\u093e\u091c\u093c\u093e \u0915\u0930\u0947\u0902 \u0914\u0930 GSTR-5A \u0915\u0947 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924\u093f\u0915\u0930\u0923 \u0915\u0947 \u092c\u093e\u0926 GSTR-5A \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0926\u0932 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<ul><li> \u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u090f \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0915\u094d\u0937\u092e \u0915\u0930\u0947\u0902\u0964<\/li><li> \u092c\u094d\u092f\u093e\u091c \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f \u0915\u0940 \u0917\u0923\u0928\u093e\u0964<\/li><li> \u0915\u0930, \u092c\u094d\u092f\u093e\u091c \u0914\u0930 \u0926\u0947\u092f \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u091f\u093e\u0907\u0932\u0964<\/li><li> CBEC \u092a\u094b\u0930\u094d\u091f\u0932 \u092c\u091f\u0928 \u092a\u0930 PAID \u0915\u0930\u0947\u0902\u0964<\/li><\/ul><\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image37-1024x744-1.png\" alt=\"\" class=\"wp-image-7141\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image37-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image37-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image37-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h3>7. \u0911\u092b\u0938\u0947\u091f \u0926\u0947\u092f\u0924\u093e\u090f\u0902<\/h3>\n\n\n\n<h4>i) \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a\u0928\u0947 CBEC \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u092c\u094d\u092f\u093e\u091c \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u0936\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u091f\u093e\u0907\u0932 7 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image33-1024x744-1.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7142\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image33-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image33-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image33-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f CHECK LEDGER BALANCE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"415\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image17-1024x415.gif\" alt=\"\" class=\"wp-image-7143\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image17-1024x415.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image17-300x121.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image17-768x311.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0905\u0902\u0924 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0913\u0915\u0947 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915 \u091b\u0935\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"555\" height=\"403\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image15.gif\" alt=\"\" class=\"wp-image-7144\"\/><\/figure><\/div>\n\n\n\n<p>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u093e\u0936\u093f \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 OFFSET LIABILITY \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"401\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image18-1024x401.gif\" alt=\"\" class=\"wp-image-7145\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image18-1024x401.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image18-300x118.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image18-768x301.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>CLOSE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1013\" height=\"326\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image16.gif\" alt=\"\" class=\"wp-image-7146\"\/><\/figure>\n\n\n\n<p>\u0926\u0947\u092f\u0924\u093e \u0911\u092b\u0938\u0947\u091f \u0939\u0948 \u0914\u0930 \u0921\u0947\u092c\u093f\u091f \u0928\u0902\u092c\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 BACK \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"435\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image19-1024x435.gif\" alt=\"\" class=\"wp-image-7147\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image19-1024x435.gif 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image19-300x127.gif 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image19-768x326.gif 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul><li>GSTR-5A \u0915\u0947 \u0921\u094d\u0930\u093e\u092b\u094d\u091f \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f PREVIEW DRAFT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u092a\u094d\u0930\u092a\u0924\u094d\u0930 \u092a\u0940\u0921\u0940\u090f\u092b \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"632\" height=\"442\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image20.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7148\"\/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<h4>ii) \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f 2<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u092a\u0939\u0932\u0947 \u0939\u0940 \u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u090f \u0915\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b \u0928\u0915\u0926\u0940 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u0947\u091f \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>CBEC \u092a\u094b\u0930\u094d\u091f\u0932 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"744\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image40-1024x744-1.png\" alt=\"\" class=\"wp-image-7149\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image40-1024x744-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image40-1024x744-1-300x218.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image40-1024x744-1-768x558.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul><li>\u092f\u0938 \u0930\u0947\u0921\u093f\u092f\u094b \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li>CBEC \u092a\u094b\u0930\u094d\u091f\u0932 \u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0938\u0902\u0926\u0930\u094d\u092d \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0924\u093f\u0925\u093f \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:<\/strong>&#8211; \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u0902\u0926\u0930\u094d\u092d \u0938\u0902\u0916\u094d\u092f\u093e \u092f\u093e \u0924\u094b \u0938\u0902\u0916\u094d\u092f\u093e\u0924\u094d\u092e\u0915 \u092f\u093e \u0905\u0932\u094d\u092b\u093c\u093e\u0928\u094d\u092f\u0942\u092e\u0947\u0930\u093f\u0915 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f \u0914\u0930 25 \u0905\u0902\u0915\u094b\u0902 \u0924\u0915 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u090f\u0915 \u092c\u093e\u0930 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0926\u0947\u092f\u0924\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 \u092a\u094b\u0938\u094d\u091f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u0915\u0947 \u0915\u0930 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093e \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"539\" height=\"337\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image22.gif\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e\" class=\"wp-image-7150\"\/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e<\/figcaption><\/figure><\/div>\n\n\n\n<ul><li>CLOSE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"525\" height=\"254\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image24.gif\" alt=\"\" class=\"wp-image-7151\"\/><\/figure><\/div>\n\n\n\n<ul><li>\u0906\u092a GSTR-5A \u0915\u0947 \u0921\u094d\u0930\u093e\u092b\u094d\u091f \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f PREVIEW DRAFT \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u092a\u094d\u0930\u092a\u0924\u094d\u0930 \u092a\u0940\u0921\u0940\u090f\u092b \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"632\" height=\"442\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image20-1.gif\" alt=\"\" class=\"wp-image-7153\"\/><\/figure><\/div>\n\n\n\n<h3>8. DSC \/ EVC \u0915\u0947 \u0938\u093e\u0925 \u092b\u093e\u0907\u0932 GSTR-5A<\/h3>\n\n\n\n<ul><li>\u0921\u093f\u0915\u094d\u0932\u0947\u0930\u0947\u0936\u0928 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092c\u0949\u0915\u094d\u0938 \u092a\u0930 \u091f\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0921\u094d\u0930\u0949\u092a-\u0921\u093e\u0909\u0928 \u0938\u0942\u091a\u0940 \u092e\u0947\u0902, \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u092f\u0939 \u0926\u094b \u092c\u091f\u0928 \u0938\u0915\u094d\u0937\u092e \u0915\u0930\u0947\u0917\u093e &#8211; \u092b\u093c\u093e\u0907\u0932 GSTR-5A DSC \u0915\u0947 \u0938\u093e\u0925 \u092f\u093e \u092b\u093c\u093e\u0907\u0932 GSTR-5A EVC \u0915\u0947 \u0938\u093e\u0925\u0964<\/li><li>GSTR-5A \u092b\u093c\u093e\u0907\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, EVC \u092c\u091f\u0928 \u0915\u0947 \u0938\u093e\u0925 DSC \u0915\u0947 \u0938\u093e\u0925 \u092b\u093c\u093e\u0907\u0932 GSTR-5A \u092f\u093e \u092b\u093c\u093e\u0907\u0932 GSTR-5A \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0938\u092b\u0932\u0924\u093e \u0938\u0902\u0926\u0947\u0936 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 CLOSE \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"516\" height=\"319\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image26.gif\" alt=\"\" class=\"wp-image-7156\"\/><\/figure><\/div>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -5 \u090f \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092c\u0926\u0932\u0915\u0930 \u092b\u093e\u0907\u0932 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li><li>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:- \u092f\u0926\u093f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0921\u0940\u090f\u0938\u0938\u0940 \u0939\u0948 \u091c\u094b \u092d\u093e\u0930\u0924\u0940\u092f \u092a\u0948\u0928 \u092a\u0930 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0924\u094b \u0921\u0940\u090f\u0938\u0938\u0940 \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u092e\u093e\u0923\u0940\u0915\u0930\u0923 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 GSTR-5A \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092a\u0930, \u0908-\u092e\u0947\u0932 \u0938\u0902\u0926\u0947\u0936 \u0914\u0930 \u090f\u0938\u090f\u092e\u090f\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u090f\u0915 \u092a\u093e\u0935\u0924\u0940 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u092d\u0947\u091c\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"653\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image36-1024x653-1.png\" alt=\"\" class=\"wp-image-7158\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image36-1024x653-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image36-1024x653-1-300x191.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/09\/image36-1024x653-1-768x490.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u092b\u093c\u0940\u0932\u094d\u0921 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 PDF \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f DOWNLOAD FILED RETURN \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<h2 id=\"10\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0926\u0930\u094d\u091c \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0938\u092b\u0932 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u092a\u093e\u0935\u0924\u0940 \u0924\u0948\u092f\u093e\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0914\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0906\u0935\u0947\u0926\u0928 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u092d\u093e\u0930\u0924\u0940\u092f \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 \u092a\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u090f\u0915 \u0908\u092e\u0947\u0932 \u0938\u0902\u0926\u0947\u0936 \u092d\u0947\u091c\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0905\u0917\u0930 \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 \u092d\u093e\u0930\u0924\u0940\u092f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948, \u0924\u094b \u090f\u0938\u090f\u092e\u090f\u0938 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u092d\u0940 \u092d\u0947\u091c\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u0917\u0948\u0930-\u0928\u093f\u0935\u093e\u0938\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0921\u0947\u091f\u093e\u092c\u0947\u0938 \u090f\u0915\u094d\u0938\u0947\u0938 \u092f\u093e \u092a\u0941\u0928\u0930\u094d\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f (OIDAR) \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u090f\u0915 \u091c\u0917\u0939 \u0938\u0947 \u0917\u0948\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092f\u093e \u0917\u0948\u0930-\u0915\u0930\u0926\u093e\u0924\u093e \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0907\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e:- \u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f-\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80%e0%a4%86%e0%a4%b0-5-%e0%a4%8f-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e:- \u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f-\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e:- \u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f-<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948? \u0935 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0924\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-5-\u090f-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e:- \u0905\u0928\u093f\u0935\u093e\u0938\u0940 OIDAR \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f-\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0915\u092c \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948? \u0935 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 5 \u090f \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093e\u0924\u0947\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" 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