{"id":7088,"date":"2020-10-01T12:14:43","date_gmt":"2020-10-01T12:14:43","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=7088"},"modified":"2020-10-01T12:14:49","modified_gmt":"2020-10-01T12:14:49","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b8%e0%a4%82%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a4%ae%e0%a4%a3","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%b8%e0%a4%82%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a4%ae%e0%a4%a3\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u092e\u093e\u0932\u093f\u0915 \u0939\u0948\u0902, \u0924\u094b \u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935 \u0906\u092a\u0915\u0947 \u0926\u093f\u092e\u093e\u0917 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u093e\u0930\u0947 \u0938\u0935\u093e\u0932 \u0932\u093e\u090f\u0917\u093e\u0964 \u092f\u0939 \u0916\u0902\u0921 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091a\u0940\u091c\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u091a\u0932\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092a\u0924\u093e \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0935\u0948\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u093f\u0902\u0924\u093e \u0915\u0947 \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0928\u093f\u092f\u092e \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0935\u093e\u0938\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0940 \u0906\u0938\u093e\u0928\u0940 \u0907\u0938 \u092c\u093e\u0924 \u092a\u0930 \u0915\u093e\u092b\u0940 \u0939\u0926 \u0924\u0915 \u0928\u093f\u0930\u094d\u092d\u0930 \u0915\u0930\u0924\u0940 \u0939\u0948 \u0915\u093f \u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923\u0915\u093e\u0932\u0940\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0922\u0902\u0917 \u0938\u0947 \u092a\u093e\u0932\u0928 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?  \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0907\u0938\u0938\u0947 \u0938\u092e\u094d\u092c\u0902\u0927\u093f\u0924 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u093e\u0924\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092d\u0940 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"541\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923-1024x541.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?\" class=\"wp-image-7369\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923-1024x541.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923-300x158.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923-768x406.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923-1536x811.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0902\u0915\u094d\u0930\u092e\u0923.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/figcaption><\/figure><\/div>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923\u0915\u093e\u0932\u0940\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0915\u093f\u0924\u0928\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964<\/a><\/li>\n<li><a href=\"#3\">3. \u092a\u093e\u0930\u0917\u092e\u0928 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u091a\u0947\u0915\u0932\u093f\u0938\u094d\u091f \u0915\u093e \u092a\u0939\u0932\u093e \u0914\u0930 \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092a\u0939\u0932\u0942 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0915\u094b\u0908 \u092d\u0940 \u0921\u0940\u0932\u0930 \u091c\u094b \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915, \u0938\u0947\u0935\u093e \u0915\u0930 \u0906\u0926\u093f \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u0935\u0948\u0927 \u092a\u0948\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0930\u0916\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0910\u0938\u0947 \u0921\u0940\u0932\u0930 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u093e\u0917 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 25 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/www.crif.in\/media\/1564\/crif-solutions-gst.pdf\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 25 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u093e \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u092a\u094d\u0930\u092e\u093e\u0923 \u092a\u0924\u094d\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/crif-solutions-gst.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 25 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/crif-solutions-gst.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>\u090f\u0915 \u092c\u093e\u0930, <a rel=\"noreferrer noopener\" aria-label=\"\u0905\u0928\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%AE%E0%A4%BE%E0%A4%87%E0%A4%97%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%B6%E0%A4%A8\/#3.1\" target=\"_blank\">\u0905\u0928\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930<\/a> \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0921\u0940\u0932\u0930 \u0915\u0947 \u092a\u093e\u0938 90 \u0926\u093f\u0928 \u0915\u093e \u0938\u092e\u092f \u0939\u094b\u0917\u093e, \u091c\u093f\u0938\u092e\u0947\u0902 \u0905\u0928\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u094b \u0905\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 24 (opens in a new tab)\" href=\"https:\/\/www.gsthelplineindia.com\/blog\/wp-content\/uploads\/2017\/08\/gst-reg-24.pdf\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 24<\/a> \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u092f\u0926\u093f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u0942\u0930\u094d\u0923 \u0914\u0930 \u0938\u0902\u0924\u094b\u0937\u091c\u0928\u0915 \u0939\u0948, \u0924\u094b \u0905\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930<a rel=\"noreferrer noopener\" aria-label=\" \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 06 (opens in a new tab)\" href=\"http:\/\/gstblog.i-tax.in\/Forms\/Registration\/6.pdf\" target=\"_blank\"> \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 06<\/a> \u092e\u0947\u0902 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928, \u092f\u0926\u093f \u090f\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \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%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#:~:text=%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%20%E0%A4%95%E0%A4%B0%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80,%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A5%83%E0%A4%A4%20%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A4%BE%20%E0%A4%86%E0%A4%B5%E0%A4%B6%E0%A5%8D%E0%A4%AF%E0%A4%95%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0905\u0917\u0930 \u092a\u0939\u0932\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 (\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u093e\u0928\u0942\u0928) \u0925\u093e, \u0924\u094b \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 28 (opens in a new tab)\" href=\"https:\/\/www.webtel.in\/Image\/FORM_REG-28.pdf\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 28<\/a> \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0915\u0947 \u0905\u0928\u0902\u0924\u093f\u092e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0939\u0948\u0964 (30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 31 \u091c\u0941\u0932\u093e\u0908 2017)<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/gst-reg-24.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 24 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/gst-reg-24.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<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/6.pdf\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 06 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/6.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<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/FORM_REG-28.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 28 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/FORM_REG-28.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<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923\u0915\u093e\u0932\u0940\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0915\u093f\u0924\u0928\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964<\/h2>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0907\u0928 \u0924\u0940\u0928\u094b\u0902 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0906\u092a \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<ul><li>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f\u0964<\/li><li>\u0930\u093f\u092b\u0902\u0921 \u0914\u0930 \u090f\u0930\u093f\u092f\u0930\u0964<\/li><li>\u0905\u0928\u094d\u092f \u092e\u093e\u092e\u0932\u0947\u0964<\/li><\/ul>\n\n\n\n<h3>1. \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/h3>\n\n\n\n<p>\u0935\u0948\u091f, \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0930 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0909\u092a\u0932\u092c\u094d\u0927 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0941\u091a\u093e\u0930\u0941 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u092a\u093f\u091b\u0932\u0947 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964 \u092f\u0939\u093e\u0902 \u0915\u0941\u091b \u092e\u093e\u092e\u0932\u0947 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 \u0906\u0908\u091f\u0940\u0938\u0940 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0932\u093e\u0917\u0942 \u0939\u094b\u0902\u0917\u0947:-<\/p>\n\n\n\n<h4>i) \u0907\u0928\u092a\u0941\u091f \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0938\u092e\u093e\u092a\u0928<\/h4>\n\n\n\n<p>\u0915\u0941\u091b \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0928\u094c\u0915\u0930\u0940 \u0915\u0947 \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u0939\u091f\u093e\u090f \u0917\u090f \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092a\u0930 \u0915\u094b\u0908 \u0915\u0930 \u0926\u0947\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964 \u0910\u0938\u0940 \u0915\u0941\u091b \u0938\u094d\u0924\u093f\u0925\u093f \u0939\u0948 \u091c\u0939\u093e\u0901 \u0915\u094b\u0908 \u0915\u0930 \u0926\u0947\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u094b\u0915\u093f \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092e\u093e\u0932 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 (2 \u092e\u0939\u0940\u0928\u0947 \u0915\u0940 \u0905\u0927\u093f\u0915\u0924\u092e \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f)<\/li><li>\u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u0947 \u092a\u093e\u0938 \u092e\u094c\u091c\u0942\u0926 \u0938\u093e\u092e\u093e\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091f\u094d\u0930\u093e\u0902\u0938 -1 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-1\/#:~:text=%E0%A4%B5%20%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8%20%E0%A4%AA%E0%A4%B0%20%E0%A4%AE%E0%A4%BF%E0%A4%B2%20%E0%A4%B0%E0%A4%B9%E0%A5%87,%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F%20%E0%A4%95%E0%A5%87%20%E0%A4%B0%E0%A5%82%E0%A4%AA%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AE%E0%A4%BF%E0%A4%B2%E0%A5%87%E0%A4%97%E0%A4%BE%E0%A5%A4\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091f\u094d\u0930\u093e\u0902\u0938 -1<\/a> \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0905\u0930\u094d\u0926\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/#:~:text=%E0%A4%A4%E0%A5%8B%2C%20%E0%A4%AE%E0%A4%BE%E0%A4%B2%20%E0%A4%95%E0%A5%80%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%BE,%E0%A4%B8%E0%A4%AE%E0%A4%AF%20%E0%A4%AE%E0%A4%BE%E0%A4%B2%20%E0%A4%95%E0%A4%BE%20%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\">\u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0947\u0935\u0932 \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%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u092a\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u092f\u093e \u0938\u093e\u092e\u093e\u0928 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\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%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#:~:text=%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%E0%A4%93%E0%A4%82%20%E0%A4%95%E0%A5%87%20%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4%20%E0%A4%AA%E0%A4%B0%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80,-IGST%20%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%AE%2C%202017&amp;text=%E0%A4%85%E0%A4%A5%E0%A4%B5%E0%A4%BE%20%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4%20%E0%A4%95%E0%A4%BE%20%E0%A4%AE%E0%A4%A4%E0%A4%B2%E0%A4%AC%20%E0%A4%95%E0%A4%BF%E0%A4%B8%E0%A5%80,%E0%A4%AF%E0%A4%BE%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924  (opens in a new tab)\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/a>\u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 (2 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902)<\/li><\/ul>\n\n\n\n<p>\u092f\u0926\u093f \u0915\u0941\u091b \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0915\u0930 \u0932\u093e\u0917\u0942 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\u0905\u0925\u0935\u093e \u0921\u0940\u0932\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0907\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u091a\u093e\u0932\u093e\u0928 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0938\u093e\u0925 \u0939\u0940, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928  (opens in a new tab)\">\u091a\u093e\u0932\u093e\u0928 <\/a>1 \u0935\u0930\u094d\u0937 \u0938\u0947 \u0915\u092e \u092a\u0941\u0930\u093e\u0928\u093e \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<p><strong>\u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u091a\u093e\u0932\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902 \u0924\u094b \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e?<\/strong><\/p>\n\n\n\n<p>\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0935\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947\u0964 \u0915\u0947\u0935\u0932 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u094d\u0925\u093f\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u0937\u092f \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0938\u094d\u091f\u0949\u0915 \u0915\u094b \u0905\u0932\u0917 \u0938\u0947 \u092a\u0939\u091a\u093e\u0928\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u092f\u0939 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0924\u092d\u0940 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u092c \u0909\u0938\u0915\u093e \u0932\u093e\u092d \u0905\u0902\u0924\u093f\u092e \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u094b \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u092c\u093f\u0928\u093e \u091a\u093e\u0932\u093e\u0928 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0948\u0938\u0947 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0917\u0941\u0921\u094d\u0938 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%80-%E0%A4%A6%E0%A4%B0-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/a><\/strong><\/td><td><strong>\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092a\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td><td><strong>\u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/a><\/strong><\/td><\/tr><tr><td>18% \u092f\u093e \u0905\u0927\u093f\u0915<\/td><td>60%<\/td><td>30%<\/td><\/tr><tr><td>18% \u0938\u0947 \u0915\u092e<\/td><td>40%<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4>iv) \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u094b \u092a\u093f\u091b\u0932\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0925\u0947?<\/h4>\n\n\n\n<ul><li>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u091c\u094b\u0915\u093f \u092a\u093f\u091b\u0932\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0925\u093e\u0964<\/li><li>\u091c\u094b \u091b\u0942\u091f \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092f\u093e \u091b\u0942\u091f \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u092e\u0947\u0902 \u0938\u0902\u0932\u0917\u094d\u0928 \u0925\u093e\u0964<\/li><li>\u091c\u094b \u0915\u093e\u0930\u094d\u092f \u0905\u0928\u0941\u092c\u0902\u0927 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e \u0914\u0930 \u0928\u093f\u0930\u0938\u094d\u0924 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964<\/li><li>\u092a\u0939\u0932\u093e \u0938\u094d\u091f\u0947\u091c \u0921\u0940\u0932\u0930 \u092f\u093e \u0926\u0942\u0938\u0930\u093e \u0938\u094d\u091f\u0947\u091c \u0921\u0940\u0932\u0930\u0964<\/li><li>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0906\u092f\u093e\u0924\u0915\u0964<\/li><li>1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u0906\u092f\u094b\u091c\u093f\u0924 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u092d\u0940 \u0906\u0928\u0902\u0926 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u0947\u0902 \u092a\u0942\u0930\u0940 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f &#8211;<\/strong><\/p>\n\n\n\n<ul><li>\u0907\u0928\u092a\u0941\u091f \u092f\u093e \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0932\u093e\u092d \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0915\u092e \u0915\u0940\u092e\u0924\u094b\u0902 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0910\u0938\u0947 \u0907\u0928\u092a\u0941\u091f \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0964<\/li><li>\u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0939\u0932\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093e \u0938\u092c\u0942\u0924 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u091a\u093e\u0932\u093e\u0928 \u0915\u0947 \u0915\u092c\u094d\u091c\u0947 \u092e\u0947\u0902 \u0939\u0948\u0964<\/li><li>\u091a\u093e\u0932\u093e\u0928 12 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0928\u093f\u0930\u0938\u094d\u0924 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>v) 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092d\u0947\u091c\u0947 \u0917\u090f \u092e\u093e\u0932 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940<\/h4>\n\n\n\n<p>\u0928\u093f\u092f\u0924 \u0926\u093f\u0928 \u0915\u0947 \u092c\u093e\u0926 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \/ \u0921\u0940\u0932\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 \u092a\u093f\u091b\u0932\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0939\u0940 \u0915\u0930 \u091a\u0941\u0915\u093e\u092f\u093e \u091c\u093e \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0915\u0947\u0935\u0932 \u0924\u092d\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e\u090f\u0917\u0940 \u091c\u092c 1 \u0905\u0917\u0938\u094d\u0924 2017 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0916\u093e\u0924\u094b\u0902 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \/ \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b\u0964 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0915\u093e\u0930\u0923 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0938\u0915\u094d\u0937\u092e \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0924\u0940\u0938-\u0926\u093f\u0935\u0938\u0940\u092f \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0926\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>2. \u0930\u093f\u092b\u0902\u0921 \u0914\u0930 \u090f\u0930\u093f\u092f\u0930<\/h3>\n\n\n\n<p>1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f, \u0915\u0930 \u092f\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c  (opens in a new tab)\">\u092c\u094d\u092f\u093e\u091c <\/a>\u0915\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/#:~:text=%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%A8%20%E0%A4%9C%E0%A4%AC%20%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8%2C%20%E0%A4%95%E0%A4%B0%20%E0%A4%A6%E0%A5%87%E0%A4%AF%E0%A4%A4%E0%A4%BE,%E0%A4%B5%E0%A4%BE%E0%A4%AA%E0%A4%B8%E0%A5%80%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%95%E0%A4%B9%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0927\u0928\u0930\u093e\u0936\u093f \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 (opens in a new tab)\">\u0927\u0928\u0930\u093e\u0936\u093f \u0915\u0940 \u0935\u093e\u092a\u0938\u0940<\/a> \u0915\u0947 \u0932\u093f\u090f \u0932\u0902\u092c\u093f\u0924 \u0915\u094b\u0908 \u092d\u0940 \u0926\u093e\u0935\u093e \/ <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%85%E0%A4%AA%E0%A5%80%E0%A4%B2-%E0%A4%A6%E0%A4%BE%E0%A4%AF%E0%A4%B0-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0905\u092a\u0940\u0932  (opens in a new tab)\">\u0905\u092a\u0940\u0932 <\/a>\u092a\u093f\u091b\u0932\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0928\u093f\u092a\u091f\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u092a\u093f\u091b\u0932\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0926\u0947\u092f \u0915\u094b\u0908 \u092d\u0940 \u0930\u093e\u0936\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092c\u0915\u093e\u090f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u0940 \u091c\u093e\u090f\u0917\u0940 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u0938\u0942\u0932 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/p>\n\n\n\n<h3>3. \u0905\u0928\u094d\u092f \u092e\u093e\u092e\u0932\u0947<\/h3>\n\n\n\n<h4>i) \u0928\u094c\u0915\u0930\u0940 \u0915\u093e \u0915\u093e\u092e<\/h4>\n\n\n\n<p>1 \u091c\u0941\u0932\u093e\u0908 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0915\u0941\u091b \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0928\u094c\u0915\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0915\u093e\u0932\u0947 \u0917\u090f \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092a\u0930 \u0915\u094b\u0908 \u0915\u0930 \u0926\u0947\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e \u0905\u0925\u0935\u093e \u0915\u094b\u0908 \u0915\u0930 \u0926\u0947\u092f \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e:-<\/p>\n\n\n\n<ul><li>1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092e\u093e\u0932 \u0932\u094c\u091f\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 (\u0905\u0927\u093f\u0915\u0924\u092e 2 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f)<\/li><li>\u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u0947 \u092a\u093e\u0938 \u092e\u094c\u091c\u0942\u0926 \u0938\u093e\u092e\u093e\u0928 \u092b\u0949\u0930\u094d\u092e \u091f\u094d\u0930\u093e\u0902\u0938 -1 \u092e\u0947\u0902 \u0918\u094b\u0937\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u0915\u0947\u0935\u0932 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u092f\u093e 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092e\u093e\u0932 \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p> \u0915\u0941\u091b \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0939\u091f\u093e\u090f \u0917\u090f \u092e\u093e\u0932 \u0915\u094b \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0915\u0930 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>ii) \u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0935\u093f\u0924\u0930\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0935\u093f\u0924\u0930\u0923<\/h4>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0909\u0928 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0902\u0917\u0947 \u091c\u0939\u093e\u0902 \u0938\u0947\u0935\u093e 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u0941\u0908 \u0925\u0940 \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0939\u094b\u0917\u0940\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%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%8F%E0%A4%B8%E0%A4%A1%E0%A5%80\/#:~:text=%E0%A4%AF%E0%A4%A6%E0%A4%BF%20%E0%A4%95%E0%A5%8B%E0%A4%88%20%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%B5%E0%A4%B8%E0%A4%BE%E0%A4%AF%E0%A4%BF%E0%A4%95%20%E0%A4%B8%E0%A4%82%E0%A4%97%E0%A4%A0%E0%A4%A8%20%E0%A4%AF%E0%A4%BE,%E0%A4%B8%E0%A4%82%E0%A4%9A%E0%A4%BE%E0%A4%B2%E0%A4%A8%20%E0%A4%A8%E0%A4%B9%E0%A5%80%E0%A4%82%20%E0%A4%95%E0%A4%B0%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A4%82%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u090f\u0938\u0921\u0940 (opens in a new tab)\">\u0906\u0908\u090f\u0938\u0921\u0940<\/a> \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h4>iii) \u0930\u091a\u0928\u093e \u0915\u093e \u0938\u094c\u0926\u093e\u0917\u0930<\/h4>\n\n\n\n<p>\u091c\u092c \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u091c\u094b \u092a\u0939\u0932\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/\" target=\"_blank\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930 \u0930\u0939\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0926\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0915\u0941\u091b \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0915\u0947 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u0909\u092a\u0932\u092c\u094d\u0927 \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u092f\u094b\u0917\u094d\u092f \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\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%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/#:~:text=2.-,%E0%A4%AD%E0%A5%8B%E0%A4%9C%E0%A4%A8%2C%20%E0%A4%AA%E0%A5%87%E0%A4%AF%20%E0%A4%AA%E0%A4%A6%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%A5%20%E0%A4%94%E0%A4%B0%20%E0%A4%AC%E0%A4%BE%E0%A4%B9%E0%A4%B0%E0%A5%80%20%E0%A4%96%E0%A4%BE%E0%A4%A8%E0%A4%AA%E0%A4%BE%E0%A4%A8,%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" 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\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0964<\/li><li>\u091a\u093e\u0932\u093e\u0928 \u092f\u093e \u0905\u0928\u094d\u092f \u0936\u0941\u0932\u094d\u0915 \u092d\u0941\u0917\u0924\u093e\u0928 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u091a\u093e\u0932\u093e\u0928 \u092c\u093e\u0930\u0939 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"3\">\u092a\u093e\u0930\u0917\u092e\u0928 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092c\u093e\u0926 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u093f\u090f \u0917\u090f \u0926\u094b\u0928\u094b\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \/ \u0930\u093e\u091c\u094d\u092f \u0915\u0930\u094b\u0902 (\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942) \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0936\u0930\u094d\u0924 \u092f\u0939 \u0939\u0948 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0915\u093f\u0924\u093e\u092c\u094b\u0902 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0915\u093e\u0930\u0923\u094b\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u092e\u0942\u0932 \u0905\u0935\u0927\u093f \u0915\u094b 30 \u0914\u0930 \u0926\u093f\u0928\u094b\u0902 \u0924\u0915 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u090f\u0915 \u092c\u092f\u093e\u0928 \u092f\u093e \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u092e\u093e\u0932\u093f\u0915 \u0939\u0948\u0902, \u0924\u094b \u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935 \u0906\u092a\u0915\u0947 \u0926\u093f\u092e\u093e\u0917 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u093e\u0930\u0947 \u0938\u0935\u093e\u0932 \u0932\u093e\u090f\u0917\u093e\u0964 \u092f\u0939 \u0916\u0902\u0921 \u0915\u0941\u091b \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u091a\u0940\u091c\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u091a\u0932\u0928\u0947 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u092a\u0924\u093e \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0935\u0948\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u093f\u0902\u0924\u093e &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?\" 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%b8%e0%a4%82%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a4%ae%e0%a4%a3\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?\">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 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902? \u0938\u093e\u0925 \u0939\u0940 \u091c\u093e\u0928\u093f\u090f \u092a\u093e\u0930\u0917\u092e\u0928 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0939\u093f\u0902\u0926\u0940 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