{"id":741,"date":"2019-09-13T09:14:01","date_gmt":"2019-09-13T09:14:01","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=741"},"modified":"2020-11-02T05:49:39","modified_gmt":"2020-11-02T05:49:39","slug":"%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","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%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\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930 \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0915\u093e \u0932\u0915\u094d\u0937\u094d\u092f \u0915\u0930\u094b\u0902 \u0915\u093e \u0938\u092e\u092f \u092a\u0930 \u0938\u0902\u0917\u094d\u0930\u0939 \u0939\u094b\u0928\u093e, \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0939\u094b\u0928\u093e, \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f, \u0905\u092d\u093f\u0932\u0947\u0916 (\u0930\u093f\u0915\u0949\u0930\u094d\u0921), \u092c\u093f\u0932 \u0914\u0930 \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u093e \u0930\u0916\u0930\u0916\u093e\u0935 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<strong> <\/strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092c\u0921\u093c\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 2017 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u0924\u0924\u094d\u0935 \u0905\u0915\u094d\u0938\u0930 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u091a\u0941\u0928\u094c\u0924\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0940\u0932\u093f\u090f<strong> <\/strong>\u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924, \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u090f\u0915 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0936\u0941\u0930\u0942 \u0915\u0940, \u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u092b\u093e\u092f\u0926\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u0939\u092e \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0947 \u0915\u094c\u0928-\u0915\u094c\u0928 \u0932\u0947 \u0938\u0915\u0924\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948? \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \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>\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 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u0906\u092a \u0915\u094d\u092f\u093e \u0938\u092e\u091d\u0924\u0947 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0928\u0939\u0940\u0902 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 32 \u0935\u0940 \u0915\u0949\u0909\u0928\u094d\u0938\u093f\u0932 \u092e\u0940\u091f\u093f\u0902\u0917?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u092b\u093e\u092f\u0926\u0947?<\/a>\n<ul>\n<li><a href=\"#5.1\">5.1. \u092c\u093f\u0932 \u0915\u094b \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0928\u0947 \u0915\u093e \u091d\u0902\u091d\u091f \u0928\u0939\u0940\u0902<\/a><\/li>\n<li><a href=\"#5.2\">5.2. \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0938\u093f\u0930\u094d\u092b \u090f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928<\/a><\/li>\n<li><a href=\"#5.3\">5.3. \u090f\u0915\u092e\u0941\u0936\u094d\u0924 \u091f\u0948\u0915\u094d\u0938 (Lump Sum Tax) \u0914\u0930 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u0947\u091f<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928?<\/a>\n<ul>\n<li><a href=\"#6.1\">6.1. \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0939\u0940\u0902 \u0932\u0917\u093e \u0938\u0915\u0924\u0947<\/a><\/li>\n<li><a href=\"#6.2\">6.2. \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0928\u0939\u0940\u0902 \u092d\u0947\u091c \u0938\u0915\u0924\u0947<\/a><\/li>\n<li><a href=\"#6.3\">6.3. \u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0938\u092a\u094d\u0932\u093e\u0908 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#7\">7. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/a><\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u092e\u094d\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0940 \u0936\u0930\u094d\u0924\u0947?<\/a><\/li>\n<li><a href=\"#9\">9. \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u0947\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#10\">10. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0948\u0938\u0947 \u0928\u093f\u0915\u0932\u0947?<\/a><\/li>\n<li><a href=\"#11\">11. \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0936\u0942\u0928\u094d\u092f \u0926\u0947\u0928\u0926\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u090f\u092e\u090f\u0938 \u0938\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u0906\u092a \u0915\u094d\u092f\u093e \u0938\u092e\u091d\u0924\u0947 \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u091b\u094b\u091f\u0947 \u0938\u094d\u0924\u0930 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902<strong> <\/strong>\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092d\u093e\u0930\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0938\u0947 \u0930\u093e\u0939\u0924 \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0915\u0940 \u0917\u092f\u0940 \u0939\u0948\u0964 \u0907\u0938 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u094b \u0909\u0938\u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%95%e0%a5%81%e0%a4%b2-%e0%a4%95%e0%a4%be%e0%a4%b0%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930<\/a> \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u0947\u091f (\u0926\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%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\">\u0930\u0947\u091f (\u0926\u0930) <\/a>\u0938\u0947 \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948, \u0914\u0930 \u0928 \u0939\u0940 \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e <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> \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u092c\u0940\u091c\u0915 (<a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0948\u0915\u094d\u0938 \u0907\u0928\u0935\u0949\u0907\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%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\">\u091f\u0948\u0915\u094d\u0938 \u0907\u0928\u0935\u0949\u0907\u0938<\/a>) \u091c\u093e\u0930\u0940 \u0928 \u0915\u0930\u0915\u0947, \u0907\u0938\u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092c\u093f\u0932 (\u092c\u093f\u0932 \u0911\u092b \u0938\u092a\u094d\u0932\u093e\u0908) \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e \u092a\u095c\u0924\u093e \u0939\u0948\u0964 \u092f\u093e \u0909\u0938\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092c\u093f\u0932 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964  <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"585\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-5-1024x585.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-817\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-5-1024x585.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-5-300x171.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-5-768x439.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-5.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0939\u0948? <\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \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%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0940 \u0938\u092d\u0940 \u091c\u091f\u093f\u0932\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u0942\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u091f \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0940 \u0938\u093e\u0932\u093e\u0928\u093e \u0906\u092f 40 \u0932\u093e\u0916 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0905\u0925\u0935\u093e 1.5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0932\u0947\u0915\u093f\u0928 \u092a\u0942\u0930\u094d\u0935\u094b\u0924\u094d\u0924\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u092f\u0939 \u0938\u0940\u092e\u093e 75 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0930\u0916\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u0906\u092a \u091c\u092c \u091a\u093e\u0939\u0947\u0902 \u0928\u093f\u092f\u092e\u093f\u0924 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u095c \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 :-<\/strong> \u092a\u0942\u0930\u094d\u0935\u094b\u0924\u094d\u0924\u0930 \u0915\u0947 \u091c\u093f\u0928 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0932\u0947\u0928\u0947 \u0915\u0940 \u092f\u094b\u0917\u094d\u092f\u0924\u093e \u092e\u0947\u0902 \u091b\u0942\u091f \u092e\u093f\u0932\u0940 \u0939\u0941\u0908 \u0939\u0948 \u0907\u0928\u092e\u0947 \u092f\u0947 \u0930\u093e\u091c\u094d\u092f \u0906\u0924\u0947 \u0939\u0948 \u091c\u0948\u0938\u0947 \u0915\u0940 , \u0905\u0930\u0941\u0923\u093e\u091a\u0932 \u092a\u094d\u0930\u0926\u0947\u0936, \u0905\u0938\u092e, \u092e\u0923\u093f\u092a\u0941\u0930, \u092e\u0947\u0918\u093e\u0932\u092f, \u092e\u093f\u091c\u094b\u0930\u092e, \u0928\u093e\u0917\u093e\u0932\u0948\u0902\u0921, \u0938\u093f\u0915\u094d\u0915\u093f\u092e, \u0924\u094d\u0930\u093f\u092a\u0941\u0930\u093e \u0914\u0930 \u0939\u093f\u092e\u093e\u091a\u0932 \u092a\u094d\u0930\u0926\u0947\u0936 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u092f\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b8%e0%a5%87%e0%a4%9c\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u091b\u0947\u0924\u094d\u0930 (opens in a new tab)\">\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u091b\u0947\u0924\u094d\u0930<\/a> \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0906\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0928\u0939\u0940\u0902 \u0939\u0948?<\/h2>\n\n\n\n<p>\u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e <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%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\/#:~:text=%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%A8%20%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A4%BE%E0%A4%A8%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4%20%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0,%E0%A4%B2%E0%A4%BE%E0%A4%96%20%E0%A4%A4%E0%A4%95%20%E0%A4%95%E0%A4%B0%20%E0%A4%A6%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0915\u0941\u0932 \u091f\u0930\u094d\u0928\u0913\u0935\u0930<\/a> 40 \u0932\u093e\u0916 \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0905\u0925\u0935\u093e 1.5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0932\u0947\u0915\u093f\u0928, \u0915\u0941\u091b \u0915\u0930\u0926\u093e\u0924\u093e 1 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0947\u0964 \u092f\u0926\u093f \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u0908 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 \u092e\u0947\u0902 \u0906\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0928\u0939\u0940\u0902 \u0909\u0920\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u091b\u0942\u091f \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%88-%E0%A4%95%E0%A5%89%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AD%E0%A4%BE%E0%A4%B5\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0908 \u0915\u0949\u092e\u0930\u094d\u0938<\/a> \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0905\u092a\u0928\u093e \u092e\u093e\u0932 \u092c\u0947\u091a\u0928\u0947 \u0935\u093e\u0932\u0947\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#5.1\" target=\"_blank\" rel=\"noreferrer noopener\">\u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> (\u091c\u094b\u0915\u093f \u0915\u0941\u091b \u0938\u092e\u092f \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0938\u0940 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0930\u0939\u0915\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964)<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B8%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#:~:text=%E0%A4%AE%E0%A4%B9%E0%A4%A4%E0%A5%8D%E0%A4%B5%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A3%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4-,%E0%A4%97%E0%A5%88%E0%A4%B0%20%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B8%E0%A5%80%20%E0%A4%95%E0%A4%B0%20%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF%20%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A5%8C%E0%A4%A8%20%E0%A4%B9%E0%A5%88%3F,%E0%A4%AF%E0%A4%BE%20%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8%20%E0%A4%A8%E0%A4%B9%E0%A5%80%E0%A4%82%20%E0%A4%B0%E0%A4%96%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> (\u091c\u094b\u0915\u093f \u092d\u093e\u0930\u0924 \u0915\u0947 \u0928\u093e\u0917\u0930\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964)<\/li><li>\u090f\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u0940\u091a \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947\u0964 <\/li><li>\u0924\u0902\u092c\u093e\u0915\u0942, \u092a\u093e\u0928 \u092e\u0938\u093e\u0932\u093e \u0914\u0930 \u0906\u0907\u0938\u0915\u094d\u0930\u0940\u092e \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u093e\u092e\u093e\u0928 \u092c\u0928\u093e\u0928\u0947 \u0935\u093e\u0932\u0947\u0964  <\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 32 \u0935\u0940 \u0915\u0949\u0909\u0928\u094d\u0938\u093f\u0932 \u092e\u0940\u091f\u093f\u0902\u0917?<\/h2>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0905\u0930\u0941\u0923 \u091c\u0947\u091f\u0932\u0940 \u0928\u0947 \u0915\u0939\u093e \u0939\u0948 \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%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926<\/a> \u0928\u0947 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094b<strong> <\/strong>\u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0932\u093e\u0928\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0938\u0940\u092e\u093e \u0915\u094b \u092e\u094c\u091c\u0942\u0926\u093e 1 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 1.5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u090f \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u0939 \u0928\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%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-2019\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e<\/a> \u090f\u0915 \u0905\u092a\u094d\u0930\u0948\u0932, 2019 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u0941\u0906 \u0939\u0948\u0964<a rel=\"noreferrer noopener\" aria-label=\"&nbsp;\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\" target=\"_blank\">&nbsp;\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926<\/a> \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0940 \u0917\u0908 32 \u0935\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0949\u0909\u0902\u0938\u0932\u093f\u0902\u0917 \u092e\u0940\u091f\u093f\u0902\u0917 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\" target=\"_blank\">\u0915\u0949\u0909\u0902\u0938\u0932\u093f\u0902\u0917 \u092e\u0940\u091f\u093f\u0902\u0917<\/a> \u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u0926\u0932\u093e\u0935 \u092d\u0940 \u0915\u093f\u092f\u0947 \u0917\u090f \u0939\u0948\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u092f\u0947 \u092d\u0940 \u0915\u0939\u093e \u0939\u0948 \u0915\u0940 \u092e\u093e\u0932 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092d\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e \u0938\u0915\u0924\u0947 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0909\u0928\u0915\u093e \u0915\u0941\u0932 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u093e\u0932\u093e\u0928\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%95%e0%a5%81%e0%a4%b2-%e0%a4%95%e0%a4%be%e0%a4%b0%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u0938\u093e\u0932\u093e\u0928\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/a> 50 \u0932\u093e\u0916 \u0938\u0947 \u0915\u092e \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0928\u0915\u0947 \u0932\u093f\u090f<a rel=\"noreferrer noopener\" aria-label=\" \u091f\u0948\u0915\u094d\u0938 \u0930\u0947\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%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\"> \u091f\u0948\u0915\u094d\u0938 \u0930\u0947\u091f<\/a> (\u0926\u0930) 6 % \u0915\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u0940\u0964 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902<strong> <\/strong>\u0915\u094b \u0939\u0930 \u0924\u0940\u0938\u0930\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u092d\u0930\u0928\u093e \u092a\u095c\u0924\u093e \u0925\u093e\u0964<strong> <\/strong>\u092a\u0930 \u0905\u092c <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\">\u0930\u093f\u091f\u0930\u094d\u0928 <\/a>\u092d\u0930\u0928\u0947 \u0915\u0940 \u0905\u0935\u0927\u093f \u092a\u094d\u0930\u0924\u093f\u0935\u0930\u094d\u0937 \u0915\u0930 \u0926\u0940 \u0917\u092f\u0940 \u0939\u0948\u0964 \u092a\u0930\u0928\u094d\u0924\u0941 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0947\u092e\u0947\u0902\u091f (\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\">\u092a\u0947\u092e\u0947\u0902\u091f (\u092d\u0941\u0917\u0924\u093e\u0928)<\/a> \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u092b\u093e\u092f\u0926\u0947?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0905\u092a\u0928\u093e\u0928\u0947 \u092a\u0930 \u0915\u093e\u0930\u094b\u092c\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092c\u0939\u0941\u0924 \u0938\u0940 \u0938\u0941\u0935\u093f\u0927\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u092f\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e (\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e) \u0932\u0947\u0928\u0947 \u092a\u0930 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092b\u093e\u092f\u0926\u0947 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948, \u0906\u0907\u092f\u0947 \u0907\u0928\u094d\u0939\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<h3 id=\"5.1\">1. \u092c\u093f\u0932 \u0915\u094b \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0928\u0947 \u0915\u093e \u091d\u0902\u091d\u091f \u0928\u0939\u0940\u0902\u0964<\/h3>\n\n\n\n<p>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%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\u0935\u0938\u093e\u092f\u094b\u0902<\/a> \u0915\u094b \u0928 \u0924\u094b \u0905\u092a\u0928\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u0916\u0930\u0940\u0926 \u0915\u093e \u0930\u093f\u0915\u0949\u0930\u094d\u0921 (<a rel=\"noreferrer noopener\" aria-label=\"\u092c\u093f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ac%e0%a4%bf%e0%a4%b2-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u092c\u093f\u0932<\/a>) \u0930\u0916\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0928 \u0939\u0940 \u0909\u0928\u0915\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0909\u0928\u0915\u0940 \u0930\u0938\u0940\u0926 \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0928\u0947 \u0915\u0940\u0964 \u0907\u0938\u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092f\u094b\u091c\u0928\u093e \u0915\u094b \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u092b\u0949\u0930\u094d\u092e<strong> <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/#:~:text=%E0%A4%9C%E0%A5%88%E0%A4%B8%E0%A4%BE%20%E0%A4%95%E0%A5%80%20%E0%A4%B9%E0%A4%AE%20%E0%A4%9C%E0%A4%BE%E0%A4%A8%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88,%E0%A4%AE%E0%A4%B9%E0%A5%80%E0%A4%A8%E0%A5%87%20(%E0%A4%9C%E0%A5%81%E0%A4%B2%E0%A4%BE%E0%A4%88%202018%20%E0%A4%B8%E0%A5%87%20%E0%A4%9C%E0%A5%82%E0%A4%A8\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 \u092b\u0949\u0930\u094d\u092e<\/a><\/strong> \u092e\u0947\u0902 \u0905\u092a\u0928\u0940 \u0938\u092d\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u092a\u0928\u0940 \u0930\u0938\u0940\u0926\u0947\u0902 \u0905\u092a\u0932\u094b\u0921 \u0915\u0930\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Form-GSTR_1_New.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Form-GSTR_1_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<h3 id=\"5.2\">2. \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0938\u093f\u0930\u094d\u092b \u090f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0924\u0939\u0924, \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u093f\u092f\u094b\u0902 \u0915\u094b \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0932\u0947\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092f\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964 \u0907\u0938\u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0909\u0928\u094d\u0939\u0947\u0902 \u0939\u0930 \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0915\u0947\u0935\u0932 \u090f\u0915 <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%86%E0%A4%B0-4-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 4 <\/a>\u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u0924\u093f\u092e\u093e\u0939\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902, \u0909\u0928\u094d\u0939\u0947\u0902 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0924\u093f\u092e\u093e\u0939\u0940 \u092e\u0947\u0902 \u0915\u0941\u0932 \u0932\u0947\u0928\u0926\u0947\u0928, \u0915\u0941\u0932 \u0906\u092f, \u0915\u0930-\u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, 1.5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0915\u092e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u093e\u0932\u0947 \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u092d\u0940 \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u090f\u0915 \u092c\u093e\u0930 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 1 \u092d\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u0948\u0964 <\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GSTR-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 4 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GSTR-4.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<h3 id=\"5.3\">3. \u090f\u0915\u092e\u0941\u0936\u094d\u0924 \u091f\u0948\u0915\u094d\u0938 (Lump Sum Tax) \u0914\u0930 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u0947\u091f\u0964<\/h3>\n\n\n\n<p>\u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0932\u0947\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0938\u093e\u0925 \u092c\u0940\u0924\u0947 \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0939\u0941\u0908 \u0915\u0941\u0932 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u090f\u0915\u092e\u0941\u0936\u094d\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u091c\u092e\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091f\u0948\u0915\u094d\u0938 \u092d\u0940 \u090f\u0915 \u092b\u093f\u0915\u094d\u0938 \u0930\u0947\u091f \u092a\u0930 \u091c\u092e\u093e \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u0907\u092f\u0947 \u0928\u0940\u091a\u0947 \u0915\u0941\u091b \u0909\u0926\u093e\u0939\u0930\u0923\u094b\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0940 \u0915\u0941\u0932 \u0924\u093f\u092e\u093e\u0939\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e 1% \u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0914\u0930 0.1% <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0905\u0925\u0935\u093e 0.5%, <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u091c\u092e\u093e \u0939\u094b\u0917\u093e\u0964 <\/li><li>\u0930\u0947\u0938\u094d\u091f\u094b\u0930\u0947\u0902\u091f \u091a\u0932\u093e\u0928\u0947<strong> <\/strong>\u0935\u093e\u0932\u094b \u0915\u094b \u0905\u092a\u0928\u0940 \u0915\u0941\u0932 \u0924\u093f\u092e\u093e\u0939\u0940 \u0915\u092e\u093e\u0908 \u0915\u093e 5% \u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947\u0902 2.5% \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0926\u0947\u0928\u093e \u0939\u094b\u0917\u093e \u0905\u0925\u0935\u093e 2.5% \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/li><li>\u0905\u0917\u0930 \u0906\u092a \u0905\u0928\u094d\u092f \u0915\u093f\u0938\u0940 \u0938\u0947\u0935\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u092e\u0947\u0902 \u0939\u0948 \u0924\u094b \u0906\u092a\u0915\u094b 6% \u091c\u0940\u090f\u0938\u091f\u0940 \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0938\u092e\u0947\u0902 3% \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u0938\u093e\u0925 \u0939\u0940 3% \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u091a\u0941\u0915\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964  <\/li><\/ul>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928?<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 <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> \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u0938\u093f\u0930\u094d\u092b \u092b\u093e\u092f\u0926\u0947 \u0939\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948 \u092c\u0932\u094d\u0915\u093f \u0915\u0941\u091b \u0928\u0941\u0915\u0938\u093e\u0928 \u092d\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0928\u093f\u092e\u094d\u0928 \u0928\u0941\u0915\u0938\u093e\u0928\u094b\u0902 \u0915\u094b \u0939\u092e\u0928\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0928\u0940\u091a\u0947 \u0938\u092e\u091d\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948:-<\/p>\n\n\n\n<h3 id=\"6.1\">1. \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0939\u0940\u0902 \u0932\u0917\u093e \u0938\u0915\u0924\u0947\u0964<\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u091f \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0916\u0941\u0926 \u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%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\">\u0916\u0941\u0926 \u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/a> \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902 \u0924\u094b \u0906\u092a\u0915\u094b \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0932\u0947\u0928\u0947<strong> <\/strong>\u0915\u093e \u0905\u0927\u093f\u0915\u093e\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u090f\u0915 \u0930\u091a\u0928\u093e \u092c\u0928\u093e\u0915\u0930 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0940 \u0935\u0938\u0942\u0932\u0940 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947\u0964 \u0928\u0940\u091a\u0947 \u0906\u092a \u0907\u0938\u0947 \u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u093f\u092f\u0947\u0964 \u092e\u093e\u0928 \u0915\u0930 \u091a\u0932\u093f\u090f, \u0906\u092a \u090f\u0915 \u0930\u0947\u0938\u094d\u091f\u094b\u0930\u0947\u0902\u091f \u091a\u0932\u093e \u0930\u0939\u0947 \u0939\u094b \u0914\u0930 \u0906\u092a\u0915\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0942\u092e\u093f\u0915\u093e\u0930\u0942\u092a \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e (\u0907\u0928\u094d\u092b\u094d\u0930\u093e\u0938\u094d\u091f\u094d\u0930\u0915\u094d\u091a\u0930 \u0938\u094d\u0915\u0940\u092e) \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u092f\u0926\u093f \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u092f\u0940 \u0938\u0947\u0935\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 200 \u0930\u0941\u092a\u090f \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u093f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ac%e0%a4%bf%e0%a4%b2-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u092c\u093f\u0932<\/a> \u092c\u0928\u093e \u0939\u0948<strong>,<\/strong> \u0924\u094b \u0906\u092a \u0928 \u0924\u094b \u0907\u0938 \u092a\u0930 \u0905\u0932\u0917 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0928 \u0939\u0940 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u091f\u0948\u0915\u094d\u0938\u0964 \u0907\u0938\u0915\u0940 \u0935\u091c\u0939 \u0939\u0948 \u0915\u0940 \u0906\u092a\u0928\u0947 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u0935\u093e \u0930\u0916\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"6.2\">2. \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0928\u0939\u0940\u0902 \u092d\u0947\u091c \u0938\u0915\u0924\u0947\u0964<\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092f\u094b\u091c\u0928\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%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u092f\u094b\u091c\u0928\u093e<\/a> \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0905\u092a\u0928\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928 \u092c\u0947\u091a\u0928\u0947 \u0928\u0939\u0940\u0902 \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0926\u093f \u0935\u0947 \u0910\u0938\u093e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u091f \u0921\u0940\u0932\u0930 \u0928\u0939\u0940\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092f\u0926\u093f \u0915\u092e\u094d\u092a\u094b\u095b\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0905\u092a\u0928\u0947 \u092e\u093e\u0932 \u0915\u094b \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f \u092e\u0947\u0902 \u092c\u0947\u091a\u0928\u0947 \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0907\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0909\u0928\u094d\u0939\u0947\u0902 \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f <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%b0%e0%a4%a6%e0%a5%8d%e0%a4%a6-%e0%a4%95%e0%a4%b0%e0%a4%a8%e0%a4%be\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0947 \u0924\u0939\u0924 \u092d\u0930\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u092b\u0949\u0930\u094d\u092e <strong>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1<\/strong> (\u0932\u093f\u0902\u0915 \u090a\u092a\u0930 \u0926\u0947\u0916\u0947\u0902) \u0924\u0926\u093e\u0928\u0941\u0938\u093e\u0930 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0909\u0928\u094d\u0939\u0947\u0902 \u0905\u092a\u0928\u0947 \u0932\u093f\u090f \u0926\u0942\u0938\u0930\u0947 \u0936\u0939\u0930 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0938\u0947 \u092e\u093e\u0932 \u092d\u0947\u091c\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u094b\u0917\u0940, \u0914\u0930 \u092e\u093e\u0932 \u092d\u0947\u091c\u0928\u0947 \u0915\u0940 \u092d\u0940 \u0915\u094b\u0908 \u091b\u0942\u091f \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"6.3\">3. \u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0938\u092a\u094d\u0932\u093e\u0908 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947\u0964<\/h3>\n\n\n\n<p>\u0905\u0917\u0930 \u0915\u094b\u0908 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u0939\u0948 \u0924\u094b \u0935\u0939 <a rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 (\u090f\u0938\u0908\u091c\u0947\u0921) (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b8%e0%a5%87%e0%a4%9c\/\" target=\"_blank\">\u0935\u093f\u0936\u0947\u0937 \u0906\u0930\u094d\u0925\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 (\u090f\u0938\u0908\u091c\u0947\u0921)<\/a> \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u093f\u0915 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ae%e0%a4%be%e0%a4%b2-%e0%a4%95%e0%a5%80-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \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> \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u090f\u0938\u0908\u091c\u0947\u0921 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f) \u0915\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u0930\u0916\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0939\u0940 \u0915\u0947\u0935\u0932 \u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2>\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0938\u0902\u0915\u094d\u0930\u092e\u0923?<\/h2>\n\n\n\n<p>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u090f\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\" rel=\"noreferrer noopener\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u094b \u0924\u092d\u0940 \u0926\u0940 \u091c\u093e\u090f\u0917\u0940, \u091c\u092c \u0935\u0939 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0939\u0940 \u092a\u0948\u0928 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0947\u0917\u093e\u0964 \u092f\u0939\u093e\u0902 \u092e\u0915\u0938\u0926 \u0939\u0948 \u0915\u093f \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0939\u0940 \u092a\u0948\u0928 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u092c\u093f\u091c\u0928\u0947\u0938 \u0938\u0947\u0917\u092e\u0947\u0902\u091f \u0915\u094b \u0932\u093e\u0928\u093e\u0964 \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e, \u091c\u093f\u0938\u0915\u093e \u0915\u0941\u0932 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u092a\u091a\u0939\u0924\u094d\u0924\u0930 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0935\u0939 \u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u0932\u093f\u090f 2.5% \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0915\u0947 \u092c\u0926\u0932\u0947 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0914\u0930 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0905\u0928\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f 0.5% \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u091b\u094b\u091f\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0917\u094d\u0930\u094b\u0925 \u0921\u094d\u0930\u093e\u0907\u0935\u0930 \u0939\u094b\u0917\u093e, \u091c\u094b \u0907\u0902\u091f\u094d\u0930\u093e\u0938\u094d\u091f\u0947\u091f \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948 \u0914\u0930 \u092e\u093e\u0932 \u0915\u0947 <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%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\">\u0906\u092f\u093e\u0924<\/a>&#8211;<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%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\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/a>\u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0926\u093f\u0928\u093e\u0902\u0915 01.01.2018 \u0915\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u092e\u093e\u0932 \u0915\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u093f\u092f\u093e 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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%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95-%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-,%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95%20%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0%3A%2D%20%E0%A4%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95,%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F%20%E0%A4%94%E0%A4%B0%20%E0%A4%B2%E0%A4%BE%E0%A4%AF%E0%A4%AC%E0%A4%BF%E0%A4%B2%E0%A4%BF%E0%A4%9F%E0%A5%80%20%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0%20%E0%A4%9C%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%8F%2D&amp;text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95%20%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0%20%E0%A4%95%E0%A5%87,%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%20%E0%A4%89%E0%A4%AA%E0%A4%B2%E0%A4%AC%E0%A5%8D%E0%A4%A7%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A4%82%E0%A5%A4&amp;text=%E0%A4%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95%20%E0%A4%95%E0%A5%88%E0%A4%B6%20%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%BC%E0%A4%B0%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0,%E0%A4%95%E0%A4%BF%E0%A4%8F%20%E0%A4%97%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%95%E0%A5%80%20%E0%A4%B0%E0%A4%BE%E0%A4%B6%E0%A4%BF%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930<\/a> \u092e\u0947\u0902 \u0915\u094b\u0908 \u091d\u0942\u0920 \u092c\u094b\u0932 \u0930\u0939\u093e \u0939\u0948 \u0924\u094b \u091a\u0942\u0915 \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3>2. \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u091f \u0938\u094d\u0915\u0940\u092e \u0939\u094b\u0932\u094d\u0921\u0930 \u0938\u0947 \u0928\u0949\u0930\u094d\u092e\u0932 \u091f\u0948\u0915\u094d\u0938 \u092a\u0947\u0905\u0930 \u092e\u0947\u0902 \u0938\u094d\u0935\u093f\u091a \u0915\u0930\u0947\u0902\u0964 <\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924, \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0926\u093e\u0924\u093e \u092e\u094c\u091c\u0942\u0926\u093e \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e 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\u0928\u093f\u092f\u0924 \u0924\u093f\u0925\u093f \u092a\u0930 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u093e:-<\/p>\n\n\n\n<ul><li>\u0910\u0938\u0947 \u0907\u0928\u092a\u0941\u091f \u092f\u093e \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092f\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u094d\u092f\u093e \u0938\u092e\u0917\u094d\u0930 \u092f\u094b\u091c\u0928\u093e \u0927\u093e\u0930\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><li>\u0915\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947\u0964<\/li><li>\u0907\u0928\u092a\u0941\u091f\u094d\u0938 \u0910\u0938\u0947 \u0928\u0939\u0940\u0902 \u0925\u0947 \u0915\u093f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092a\u0939\u0932\u0947 \u0915\u0947 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f \u0928\u0939\u0940\u0902 \u0925\u093e \u091c\u0948\u0938\u093e \u0915\u093f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u0941\u0938\u0942\u091a\u0940 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0939\u0948 \u092f\u093e \u0905\u0928\u094d\u092f\u0925\u093e\u0964<\/li><li>\u092a\u0939\u0932\u0947 \u0915\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930\u094d\u0924\u0935\u094d\u092f\u094b\u0902 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\">\u091a\u093e\u0932\u093e\u0928 <\/a>\u092f\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0915\u0947 \u0915\u092c\u094d\u091c\u0947 \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947 \u0938\u094d\u091f\u0949\u0915 \u0914\u0930 \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092f\u093e \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u091a\u093e\u0932\u093e\u0928 \u0914\u0930 \/ \u092f\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u094b \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0905\u0927\u093f\u0915\u0924\u092e \u092c\u093e\u0930\u0939 \u092e\u0939\u0940\u0928\u0947 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"7\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u0940 \u0906\u092a <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \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 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0930\u0935\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \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 \u092c\u095c\u0940 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u092f\u0939\u093e\u0901 \u0939\u092e \u0907\u0938\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948? \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \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 \u092a\u095c\u0947\u0917\u093e\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0938\u0915\u0947 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u094b \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"7.1\">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\u0930\u094d\u0935 \u092a\u094d\u0930\u0925\u092e \u0906\u092a\u0915\u094b<a href=\"https:\/\/www.gst.gov.in\/\"> www.gst.gov.in <\/a>\u0907\u0938 \u0935\u0947\u092c\u0938\u093e\u0907\u091f \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u090a\u092a\u0930 \u0926\u093f\u090f \u0917\u090f \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c (Services) \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u093f\u092f\u0947\u0964 \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0906\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"426\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/gst-portal-1-1024x426.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094b\u0930\u094d\u091f\u0932 \" class=\"wp-image-821\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/gst-portal-1-1024x426.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/gst-portal-1-300x125.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/gst-portal-1-768x320.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/gst-portal-1.png 1239w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 id=\"7.2\">2. \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u0947\u0902<\/h3>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (\u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928) \u0915\u093e \u0926\u093f\u0916\u0947\u0917\u093e, \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \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 \u0905\u092c \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092a\u0942\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u092b\u0949\u0930\u094d\u092e <strong>CMP-01 <\/strong>\u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0915\u0947 \u092d\u0930 \u0926\u0940\u091c\u093f\u092f\u0947\u0964   <\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GST_CMP_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">GST_CMP_01<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GST_CMP_01.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"763\" height=\"505\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/log-in.png\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-808\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/log-in.png 763w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/log-in-300x199.png 300w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h3 id=\"7.3\"> 3. \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u0947\u0902 <\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0928\u092f\u093e \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\">\u0928\u092f\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0930\u0935\u093e\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 <strong>FORM GST REG \u2013 01<\/strong> \u092e\u0947\u0902 \u0911\u0928\u0932\u093e\u0907\u0928 \u0905\u092a\u094d\u0932\u093e\u0908 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e&nbsp;\u092f\u0926\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u092a\u0939\u0932\u0947 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u0914\u0930 \u0935\u0939 \u0905\u092a\u0928\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0930\u0935\u093e\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0947 \u092b\u0949\u0930\u094d\u092e <strong><a href=\"https:\/\/www.webtel.in\/Image\/GST_CMP_02%20.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02<\/a> <\/strong>\u092e\u0947\u0902 \u0911\u0928\u0932\u093e\u0907\u0928 \u0905\u092a\u094d\u0932\u093e\u0908 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GST_REG_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940-\u0906\u0930\u0908\u091c\u0940-01-\u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GST_REG_01.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=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u092e\u094d\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0940 \u0936\u0930\u094d\u0924\u0947?<\/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, \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <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> \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u0947\u0902 \u092a\u0942\u0930\u0940 \u0915\u0930\u0928\u0940 \u0939\u094b\u0902\u0917\u0940\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0907\u0928 \u0938\u092d\u0940 \u0936\u0930\u094d\u0924\u094b \u0915\u094b \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0921\u0940\u0932\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u0938\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0921\u0940\u0932\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u091b\u0942\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0924\u0902\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%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\" target=\"_blank\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0924\u0902\u0924\u094d\u0930<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0926\u0930\u094b\u0902 \u092a\u0930 <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\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u092f\u0926\u093f \u090f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0939\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0948\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\/#5.2\" target=\"_blank\">\u092a\u0948\u0928 \u0928\u0902\u092c\u0930<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0916\u0902\u0921 (\u091c\u0948\u0938\u0947 \u0915\u092a\u0921\u093c\u093e, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0938\u093e\u092e\u093e\u0928, \u0915\u093f\u0930\u093e\u0928\u0947 \u0915\u093e \u0938\u093e\u092e\u093e\u0928 \u0906\u0926\u093f) \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0947 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0924\u0939\u0924 \u0910\u0938\u0947 \u0938\u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0938\u093e\u092e\u0942\u0939\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0928\u094b\u091f\u093f\u0938 \u092f\u093e \u0938\u093e\u0907\u0928\u092c\u094b\u0930\u094d\u0921 \u092a\u0930 \u092a\u093e\u092c\u094d\u0932\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0936\u092c\u094d\u0926\u094b\u0902 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092c\u093f\u0932 \u092a\u0930 \u0932\u093f\u0916\u093f\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0936\u092c\u094d\u0926\u094b\u0902 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"CGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\">CGST <\/a>(\u0938\u0902\u0936\u094b\u0927\u0928) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2018 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0905\u092c \u0926\u0938 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0924\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e 5 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u092d\u0940 \u0905\u0927\u093f\u0915 \u0939\u094b\u0964 \u092f\u0939 \u0938\u0902\u0936\u094b\u0927\u0928 1 \u092b\u0930\u0935\u0930\u0940, 2019 \u0915\u094b \u0932\u093e\u0917\u0942 \u0939\u0941\u0906 \u0925\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"9\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u0947\u0902 \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\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938<\/a> \u0915\u0947 \u0924\u0939\u0924, \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0921\u0940\u0932\u0930\u094b\u0902 \u092a\u0930 \u0928\u093f\u092e\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u0947\u0902  \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0938\u0942\u091a\u0940 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n<figure class=\"wp-block-table\">\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\" align=\"center\"><strong>\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e &#8211; \u0932\u093e\u0917\u0942 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/td>\n<td><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td>\n<td><strong>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td>\n<td><strong>\u091f\u094b\u091f\u0932 (\u0915\u0941\u0932)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 (\u092e\u093e\u0932)<\/td>\n<td>0.5%<\/td>\n<td>0.5%<\/td>\n<td>1.0%<\/td>\n<\/tr>\n<tr>\n<td>\u0936\u0930\u093e\u092c \u0928\u0939\u0940\u0902 \u092a\u0930\u094b\u0938\u0928\u093e<\/td>\n<td>2.5%<\/td>\n<td>2.5%<\/td>\n<td>5.0%<\/td>\n<\/tr>\n<tr>\n<td>\u0905\u0928\u094d\u092f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e<\/td>\n<td>3.0%<\/td>\n<td>3.0%<\/td>\n<td>6.0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\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%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/#8.9\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"32 \u0935\u0940\u0902 gst \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 (opens in a new tab)\">32 \u0935\u0940\u0902 gst \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915<\/a> \u092e\u0947\u0902 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0938\u093e\u0925 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u093f\u0924 \u0939\u0948, \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u090f\u0915 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u091c\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"10\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0948\u0938\u0947 \u0928\u093f\u0915\u0932\u0947?<\/h2>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u0914\u0930 \u0906\u092a \u0907\u0938\u0938\u0947 \u092c\u093e\u0939\u0930 \u0928\u093f\u0915\u0932\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948! \u0924\u094b \u0906\u092a\u0915\u094b \u0907\u0938\u0938\u0947 \u092c\u093e\u0939\u0930 \u0928\u093f\u0915\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0911\u0928\u0932\u093e\u0907\u0928 \u092b\u0949\u0930\u094d\u092e <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-04-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 04<\/a><\/strong> \u0905\u092a\u094d\u0932\u093e\u0908 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u092f\u0926\u093f \u0906\u092a \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0940 \u0936\u0930\u094d\u0924\u094b \u0915\u093e \u092a\u093e\u0932\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948, \u0924\u094b \u0909\u091a\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092d\u0940 \u0906\u092a\u0915\u094b \u0928\u094b\u091f\u093f\u0938 \u091c\u093e\u0930\u0940 \u0915\u0930\u0915\u0947 \u0907\u0938 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938 \u0915\u0947\u0938 (\u092a\u094d\u0930\u0915\u0930\u0923) \u092e\u0947\u0902&nbsp;\u0909\u091a\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u092a \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0947\u0928\u0932\u094d\u091f\u0940 (\u091c\u0941\u0930\u094d\u092e\u093e\u0928\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%ad%e0%a4%b0%e0%a4%a8%e0%a5%87-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%81%e0%a4%b0%e0%a5%8d%e0%a4%ae%e0%a4%be%e0%a4%a8%e0%a4%be\/\" target=\"_blank\">\u092a\u0947\u0928\u0932\u094d\u091f\u0940 (\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e)<\/a> \u092d\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e \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\/2019\/09\/GST_CMP_04.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">   \u091c\u0940\u090f\u0938\u091f\u0940-\u0938\u0940\u090f\u092e\u092a\u0940-04 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/GST_CMP_04.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=\"11\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0936\u0942\u0928\u094d\u092f \u0926\u0947\u0928\u0926\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u090f\u092e\u090f\u0938 \u0938\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2020 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 <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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928)<\/a> \u0928\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915\u092e\u0941\u0936\u094d\u0924 \u0915\u0930 \u092f\u094b\u091c\u0928\u093e (\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e) \u0915\u094b \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0938\u090f\u092e\u090f\u0938 \u0915\u0947 \u091c\u0930\u093f\u090f \u0924\u093f\u092e\u093e\u0939\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0936\u0941\u0930\u0942 \u0915\u0940 \u0939\u0948\u0964 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0941\u0932 17.11 \u0932\u093e\u0916 \u0915\u0930\u0926\u093e\u0924\u093e \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0938\u0947 \u0932\u0917\u092d\u0917 20 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092f\u093e 3.5 \u0932\u093e\u0916 \u0915\u0930\u0926\u093e\u0924\u093e \u0910\u0938\u0947 \u0939\u0948\u0902 \u091c\u094b \u0936\u0942\u0928\u094d\u092f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928 \u0928\u0947 \u0915\u0939\u093e \u0915\u093f \u0907\u0938\u0915\u0947 \u0924\u0939\u0924, \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0905\u092a\u0928\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-08-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 -08 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0936\u0942\u0928\u094d\u092f \u0935\u093f\u0935\u0930\u0923 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0932\u0949\u0917 \u0907\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u090f\u0938\u090f\u092e\u090f\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0907\u0938 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u093e \u0932\u093e\u092d \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u092e\u0947\u0902 \u090f\u0938\u090f\u092e\u090f\u0938 \u092d\u0947\u091c\u0928\u0947 \u0915\u0940 \u0938\u0932\u093e\u0939 \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e 1.5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0924\u0915 \u0915\u0947 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u0930\u0932 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0930\u093e\u0939\u0924 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0935\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u091c\u091f\u093f\u0932 \u0914\u092a\u091a\u093e\u0930\u093f\u0915\u0924\u093e\u0913\u0902 \u092e\u0947\u0902 \u0906\u090f \u092c\u093f\u0928\u093e \u0905\u092a\u0928\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0926\u0930 \u0938\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0915 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0940 \u0926\u0930 \u0938\u0947 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B0%E0%A5%87%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A4%B0%E0%A4%BE%E0%A4%82-%E0%A4%B5-%E0%A4%B9%E0%A5%8B%E0%A4%9F%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 <\/a>(\u0917\u0948\u0930-\u0936\u0930\u093e\u092c \u092a\u094d\u0930\u0926\u093e\u0924\u093e) \u0915\u094b 5 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930 \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0915\u093e \u0932\u0915\u094d\u0937\u094d\u092f \u0915\u0930\u094b\u0902 \u0915\u093e \u0938\u092e\u092f \u092a\u0930 \u0938\u0902\u0917\u094d\u0930\u0939 \u0939\u094b\u0928\u093e, \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0939\u094b\u0928\u093e, \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f, \u0905\u092d\u093f\u0932\u0947\u0916 (\u0930\u093f\u0915\u0949\u0930\u094d\u0921), \u092c\u093f\u0932 \u0914\u0930 \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u093e \u0930\u0916\u0930\u0916\u093e\u0935 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092c\u0921\u093c\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 2017 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u0924\u0924\u094d\u0935 \u0905\u0915\u094d\u0938\u0930 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u091a\u0941\u0928\u094c\u0924\u0940 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\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%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\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\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 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e? - \u091c\u093e\u0928\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948 \u092a\u094d\u0930\u092e\u0941\u0916 \u0936\u0930\u094d\u0924\u0947 \u0935 \u0907\u0938\u0938\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0947 \u0915\u094c\u0928-\u0915\u094c\u0928 \u0932\u0947 \u0938\u0915\u0924\u093e 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\u0938\u094d\u0915\u0940\u092e? - \u091c\u093e\u0928\u093f\u090f \u0915\u094d\u092f\u093e \u0939\u0948 \u092a\u094d\u0930\u092e\u0941\u0916 \u0936\u0930\u094d\u0924\u0947 \u0935 \u0907\u0938\u0938\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f?\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0947 \u0915\u094c\u0928-\u0915\u094c\u0928 \u0932\u0947 \u0938\u0915\u0924\u093e \u0939\u0948? \u0907\u0938\u0915\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928 \u0924\u0925\u093e \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f \u0907\u0938 \u0939\u093f\u0902\u0926\u0940 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