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OrEgQ>r - B© do {~b ‘mJ©X{e©H$m

A°S>. JmoqdX nQ>dY©Z H$a g„mJma Am{U boIH$ H$a g„mJma åhUyZ àXrK© H$mi ñdV§ÌnUo à°pŠQ>g H$aUmao A°S>. JmoqdX `ed§V nQ>dY©Z "BÝH$‘ Q>°Šg d goëg Q>°Šg à°pŠQ>eZg© Agmo{gEeZ, nwUo'Mo AÜ`j hmoVo. VgoM "‘hmamï´> M|~a Am°’$ H$m°‘g©, B§S>ñQ´>rO A±S> A°{J«H$ëMa' ¶m g§ñWoÀ`m amÁ`ñVar` H$a g{‘VrMo MoAa‘Z åhUyZhr Ë`m§Zr AZoH$ df} H$m‘ Ho$bo. {dH«$s H$a {d^mJmV’}$ Am`mo{OV OrEgQ>r H$aH$m`Úm§er g§~§{YV MMm© JQ>mMo Vo gÝ‘mZZr` gXñ` hmoVo. ‘yë`d{Y©V H$a, ñWm{ZH$ g§ñWm H$a `m§gh {d{dY H$a{df`H$ {df`m§da Vo ì`m»`mZm§Ûmao ‘mJ©Xe©Z H$aVmV. {d{dY d¥ÎmnÌm§‘Ü`o Ë`m§Mo H$a{df`H$ ‘mJ©Xe©Zna boI à{gÕ hmoV AgVmV. "Am°b B§{S>`m ’o$S>aoeZ Am°’$ Q>°Šg à°pŠQ>eZg© H$m°Ý’$aÝg'‘Ü`o Ë`m§Zm CËH¥$ï> emoY{Z~§YmMo nm[aVmo{fH$ {‘imbo Amho. VgoM {d{dY g‘mOgodr g§KQ>Zm§À`m g{‘Ë`m§Mo Vo g{H«$` d gÝ‘mZZr` g^mgX AmhoV. gH$mi àH$meZV’}$ àH$m{eV "Agm Amho OrEgQ>r H$m`Xm : ñdê$n d nyd©V`mar' Am{U "Agm Amho OrEgQ>r H$m`Xm : AÚ`mdV gwYmaUm§gh' hr ˶m§Mr nwñVHo$ dmMH${à` R>abr AgyZ, Ë`m nwñVH$m§Mo qhXr d JwOamVr AZwdmXhr à{gÕ Pmbo AmhoV.

OrgQ>r - B© do {~b ‘mJ©X{e©H$m (àíZmoÎma ñdê$nmV)

A°S>. JmoqdX nQ>dY©Z

GST E Way Bill Margadarshika © Adv. Govind Patwardhan

OrEgQ>r - B© do {~b ‘mJ©X{e©H$m © A°S>. JmoqdX nQ>dY©Z ¶elr, 70, {Q>‘{d H$m°bZr, ‘wHw§$XZJa, nwUo 411 037

9822048810

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àW‘ Amd¥Îmr : Owb¡ 2021 The views expressed in this book are those of the Authors and do not necessarily reflect the views of the Publishers. ISBN : 978-93-89834-62-8

‘wIn¥îR> : {edXmg ‘moao ‘m§S>Ur : ¶emoYZ bmodboH$a _wÐUñWi

‘ZmoJV OrEgQ>rMr A§‘b~OmdUr gwê$ hmoD$Z Mma df} hmoV Ambr, Var AOyZhr H$m`Xm Z¸$s H$m` Amho g‘OV Zmhr. ì`mnmar, H$ag„mJmaM Zìho, Va H$a A{YH$marXoIrb ^m§~mdbobo AmhoV. Ë`mbm AZoH$ H$maUo AmhoV. Ë`mVrb EH$ H$maU åhUOo CnbãY gd© {bImU B§J«OrVyZ Amho. ^maVmVrb ~hþVoH$ N>moQ>çm ‘Ü`‘ ì`mnmè`m§Zm amÁ`^mfoV (‘mV¥^mfoV) ZrQ> g‘OVo. `m ~m~V JwOamV Cƒ Ý`m`mb`mZo EH$ {ZdmS>m XoVmZm ^mî` Ho$bo Amho H$s -

Entrepreneurs of many establishments in India may not have proficiency in English language to understand the Model GST Law and the rules associated with it. The government must translate the existing GST rules and regulations in vernacular languages, so that it can be better understood by all the assesses, especially in the MSME sector. Ref : Gujarat High Court Synergy Fertichem Pvt. Ltd. vs State Of Gujarat decided on 23 December, 2019.

Ý`m`mb`mZo emgZmMr Aer H$mZCKS>Ur Ho$br, Var Ë`mMm H$mhr Cn`moJ Pmbm Amho, Ago {XgV Zmhr. emgZ Ë`m§Mo H$m‘ H$arV Zmhr, Va H$moUr Var Vr O~m~Xmar ¿`m`bm hdr `m ^mdZoVyZ hr ‘mJ©X{e©H$m ‘amR>rVyZ {b{hbr Amho. ‘yi {Z`‘ B§J«OrV AmhoV, VogwÕm {Xbo AmhoV. Oa H$mhr e§H$m Ambr, Ë`mMm AW© bmdm`Mm Agob, Va ‘yi B§J«OrVrb ‘gwXm ~Kmdm. B© do {~bmÀ`m VaVwXr 2018‘ܶo bmJy Pmë`m. hm Vm§{ÌH$, H$maHw$Zr ^mJ Amho, Ago g‘OyZ ‘r Ë`mV ’$mago bj KmVbo ZìhVo. ‘mÌ Šbm`§Q²>gH$Sy>Z {dMmaë`m OmUmè`m e§H$m§n¡H$s 50 Q>³³¶m§hÿZ OmñV e§H$m B© do {~bm~m~V `oD$ bmJë`m; åhUyZ Ë`mMm Aä`mg H$amdm bmJbm. ~hþVoH$ doim B© do {~b H$mT>Umao ho boI{ZH$, AH$mC§Q>§Q>, dmhVyH$Xma, S´>m`ìha AgVmV. Vo H$mhr H$m`Xm dmMyZ, g‘OyZ H$m‘ H$arV ZmhrV. BH$Sy>Z {VH$Sy>Z ‘m{hVr KoD$Z H$m‘ H$arV AgVmV.

Ë`m§Zr H$mhr MyH$ Ho$br H$s ’$Q>H$m ~gVmo ì`mnmè`mbm. B© do {~b V`ma H$aUmè`m§Mo à{ejU H$aUo Amdí`H$ Pmbo Amho. Ë`m§Zm ‘mV¥^mfoVyZ ‘m{hVr {‘imbr, Va Vr OmñV Cn`wº$ hmoB©b. H$mJXnÌmVrb ÌwQ>tÀ`m VwbZoV X§S>mMr a¸$‘ AdmOdr Am{U AÝ`mæ` Amho. ‘mÌ dmhZ AS>dbo Am{U H$mJXnÌmV WmoS>rer MyH$ Oar {Xgbr, H$s X§S> bmdyZ ‘moH$io hmoVmV. H$mhr H$m`Xoera `w{º$dmX Ho$bm, Var Ë`mMm H$mhr Cn`moJ hmoV Zmhr. "H$m` Úm¶Mo' ho Aó ‘mÌ bJoM bmJy hmoVo, Agm ì`mnmè`m§Mm AZw^d Amho. na§Vw Vmo ‘mJ© Iam Zmhr. {Z`‘ ZrQ> g‘Obo, Va nmiUo gmono OmVo. åhUyZ ì`mnmè`m§Zr H$m`Xm Am{U {Z`‘ ZrQ> g‘OyZ KoVbo nm{hOoV. VmoM `mo½` ‘mJ© Amho. gH$mi àH$meZV’}$ àH$m{eV Pmboë¶m "Agm Amho OrEgQ>r H$m¶Xm : ñdê$n d nyd©V¶mar' `m nwñVH$mbm ‘moR>m à{VgmX {‘imbm. Ë`m~Ôb AOyZhr {dMmaUm hmoV AgVo. gH$mi àH$meZMo AmewVmof am‘Jra `m§Zr `m nwñVH$mMr H$ënZm gwMdbr Am{U Ë`mMm nmR>nwamdmhr Ho$bm. Ë`m§Mo {deof Am^ma. H$moamoZm bm°H$S>mD$Z‘wio ‘moH$im doi {‘imbm hr EH$ O‘oMr ~mOy. Á`m§Zr Á`m§Zr àíZ {dMmabo, Ë`m kmV-AkmV {Okmgy§Mo Am^ma. ho nwñVH$ {b{hVmZm grE ho‘§V nËH$s, A°S>. {‘qbX ^m|So>, grE `moJoe Xr{jV, ‘mPm ‘wbJm grE CÝ‘of nQ>dY©Z, gmhmæ`H$ A‘o` ^mbM§Ð `m§Zr Ho$bobr ‘XV ’$ma ‘mobmMr Amho. Am‘Mr OdirH$ ~KVm Ë`m§Mo Am^ma ‘mZUo ’$maM Am¡nMm[aH$ hmoB©b. nU Ë`m§Mo `moJXmZ ‘hÎdmMo hmoVo ho Z‘yX H$aUo Amdí`H$ Amho. H$m`ÚmV, {Z`‘m§V gVV ~Xb hmoV AmhoV. Ý`m`mb`mMo CbQ>gwbQ> {ZU©` `oV AgVmV. Ë`m‘wio OmJê$H$Vm R>odyZ ‘m{hVr Am{U kmZ AÚ`mdV R>odm`bm hdo. Var AmVm B© do {~bm§À`m ~è`mM VaVwXr pñWa Pmë`m AmhoV Ago dmQ>Vo. hr ‘mJ©X{e©H$m ì`mnmar, dmhVyH$Xma, {hemo~Zrg, boI{ZH$, H$a g„mJma, OrEgQ>r ImË`mVrb H$‘©Mmar `m§Zm Cn`wº$ hmoB©b Aer ImÌr Amho. A°S>. JmoqdX nQ>dY©Z dmMH$m§gmR>r gyMZm : ¶m nwñVH$mMm hoVy gm‘mݶ ì¶mnmar, H$aXmVo ¶m§Zm g‘Oob Aem ^mfoV H$m¶ÚmMr d {Z¶‘m§Mr ‘m{hVr Úmdr hm Amho. gm‘mݶm§Zm emgH$s¶ Am{U H$mQ>oH$moa ^mfm g‘OV Zmhr. ˶m‘wio nwñVH$mMr ^mfm H$mQ>oH$moa Zgbr, Var ‘m{hVr AMyH$ XoʶmMr OmñVrV OmñV H$miOr KoVbr Amho. ‘mÌ ì¶mdhm[aH$ {ZU©¶ KoVmZm H$m¶ÚmMm ‘yi ‘gwXm dmMmdm; VgoM VÁkm§Mm g„m ¿¶mdm.

AZwH«$‘{UH$m B© do {~bmMr nmíd©^y‘r ........................................................ 9 B© do {~b : ñdê$n, Zm|XUr d Vnerb ...................................... 13 B© do {~b H$moUmbm bmJy? .................................................... 20 Am`mV-{Z`m©V Am{U B© do {~b .............................................. 28 {d{eï> n[apñWVrV B© do {~b ................................................ 31 B© do {~b {Z`‘m§Mr A§‘b~OmdUr .......................................... 41 H$mhr ‘hÎdmMo Ý`m`mb`rZ {ZU©` ........................................... 49 ’$m`ZmÝg A°ŠQ> 2021AÝd`o hmoUmao ~Xb ................................. 52 Relevant provisions in CGST/SGST Act, Rules & Circulars

........................................................ 55

B© do {~bmMr nmíd©^y‘r dñVw{d{Z‘¶ H$aVmZm ~hþVoH$ doir {dH«o$Ë`mÀ`m {R>H$mUmhÿZ IaoXrXmamÀ`m {R>H$mUr dñVy nmohmoMVr hmoUo Amdí`H$ AgVo; ‘J Vr dmhVyH$ {dH«o$Ë`mZo H$amo qH$dm IaoXrXmamZo H$amo. ‘mbmMr dmhVyH$ hm EH$ ñdV§Ì ì`dgm` Amho. ’$maM WmoS>çm ì`mnmè`m§H$S>o ñdV:Mo dmhZ AgVo. Ë`m‘wio 95% ‘mbdmhVyH$ hr dmhVyH$ H§$ÌmQ>Xmam‘m’©$V Ho$br OmVo. gmd©O{ZH$ añË`mdê$Z ‘mbmMr dmhVyH$ H$amdr bmJVo. dmhZ Á`m {R>H$mUr EH$m àXoemVyZ Xþgè`m àXoemV àdoe H$aVo, Ë`m {R>H$mUr, åhUOo ehamÀ¶m dm JmdmÀ`m gr‘oda, ZmHo$ C^mê$Z Ë`m doir H$a dgyb H$am`Mm Aer nydm©nma MmbV Ambobr H$anÕVr gd©Ì àM{bV hmoVr. Am¡Úmo{JH$ H«$m§Vr Pmë`mda dñVw{Z{‘©VrMr AdmT>ì` H|$Ðo OJmVrb àJV Xoem§V C^mabr Jobr. dñVy§Mo àH$ma dmT>bo. ì`mnmamMr ì`már àM§S> à‘mUmda dmTy> bmJbr, VgVer hr nÕV EH$ AS>Wim dmQy> bmJbr. dmhVwH$sMm doi dmTy> bmJbm. IM© dmTy> bmJbm. H$aAmH$maUr H$aÊ`mgmR>r dñVy H$moUVr Amho `mMr VnmgUr H$aUo Amdí`H$ hmoVo. hr VnmgUr JmdmÀ¶m gr‘oda H$aUo {O{H$arMo Am{U AdKS> hmoVo. Ë`m‘wio H$a MwH$dUmao ì`mnmar Am{U ^«ï>mMmar H$‘©Mmar `m§Mr MbVr Pmbr Am{U d¡Y ì`dhma H$aUmè`m àm‘m{UH$ ì`mnmè`m§Zm OmM dmQy> bmJbm. hiyhiy OJmVrb ~hþVoH$ amï´>m§Zr Xoem§VJ©V àdoe H$a aÔ Ho$bo. ^maVr` g§{dYmZmZo àdoe H$aAmH$maUr hm amÁ`m§Mm {df` Am{U A{YH$ma R>adbm. ^maVmVhr amÁ`mamÁ`m§Vrb àdoe H$a aÔ 9

H$aÊ`mV Ambo. H$mhr amÁ`m§V Am{U eham§V Ago àdoe H$a `m Zm Ë`m ZmdmZo Mmby hmoVo. ‘hmamï´>mV Am°³Q´>m` ZmdmZo Mmby Agbobm hm H$a eodQ>r Eb~rQ>r ñdê$nmV hmoVm. AOyZhr XoemÀ`m gr‘oV àdoe H$aVmZm H$ñQ>‘ åhUOo gr‘mewëH$ ^amdo bmJVo. {d{dY AàË`j H$a EH$Ì H$ê$Z "EH$ Xoe, EH$ H$a' Agm dñVy godm H$a åhUOo OrEgQ>r hm H$a 1 Owb¡ 2017nmgyZ ApñVËdmV Ambm. Ë`m~amo~a àdoe H$a bmdÊ`mMo amÁ`m§Mo d¡Ym{ZH$ A{YH$ma g§nwï>mV Ambo. H$ñQ>‘, åhUOo gr‘mewëH$ ‘mÌ AOyZhr Mmby Amho. Vmo H|$ÐmMm {df` Amho. ^maVmV doJdoJù`m amÁ`m§V {dH«$s H$aVmZm `oUmè`m AS>MUr Xÿa Pmë`m. ZmHo$ aÔ Pmbo. AS>Wio Jobo. EImXr gdbV, gyQ> {Xbr, H$s Ë`mMm J¡a’$m`Xm KoUmao ì`mnmar AgVmVM. Ë`m‘wio Agm J¡a’$m`Xm KoVm `oD$ Z`o `mMr H$miOr H$m`Xm H$aUmè`m§Zm ¿`mdr bmJVo. H$a MwH$dVm `oD$ Z`o `mgmR>r H$mhr {Z`§ÌU AgUo Amdí`H$ hmoVo. OrEgQ>rnydu ‘hmamï´> gmoS>Vm ~hþVoH$ amÁ`m§V dñVyMr Ë`m Ë`m amÁ`mV dmhVyH$ H$aÊ`mgmR>r amoS> na{‘Q> qH$dm VËg‘ nadmZm ¿`mdm bmJV hmoVm. Ë`m VaVwXtMo àJV ê$n åhUOo OrEgQ>r H$m`ÚmVrb "B© do {~b'. OrEgQ>r H$m`Xm H$b‘ 68 AÝd`o ‘mbmMr dmhVyH$ H$aÊ`mgmR>r H$moUVr H$mJXnÌo Amdí`H$ AgVrb, `mMo {Z`‘ H$aÊ`mMo A{YH$ma emgZmbm {Xbobo AmhoV. Ë`mMà‘mUo `m H$mJXnÌm§Zm A{YH¥$V ‘mÝ`Vm H$er Agob, dmhVwH$XmamMr H$mJXnÌo VnmgUrgmR>r XoÊ`mMr O~m~Xmar `mMr VaVyX H$m`ÚmV Ho$br Amho. OrEgQ>r H$m`Xm `eñdr hmoÊ`mgmR>r geº$ g§JUH$ àUmbr Amdí`H$ Amho ho emgZmbm ‘mhrV hmoVo. Aer V`mar OrEgQ>r A‘bmV AmUVmZm ZìhVr. OrEgQ>r H$m`Xm Oam KmB©KmB©V, nyU© V`mar ZgVmZm A‘bmV AmUbm ho AmVm gd©lwV Amho. [aQ>Z© ’$m°‘©XoIrb V`ma ZìhVo. Ë`m‘wio gwédmVrÀ`m H$mhr ‘{hÝ`m§V ‘mbdmhVwH$sda H$moUVohr {Z`§ÌU ZìhVo, Xoe^a ‘wº$ ì`mnma Mmby hmoVm. B© do {~bmÀ`m Q´>m`ëg OmZodmar 2018‘Ü`o KoÊ`mV Amë`m. OrEgQ>r H$m`Xm {ÛñVar` åhUOo H|$Ðr` Am{U amÁ` OrEgQ>r H$a Ago XmoZ H$m`Xo EH$mM doir bmJy hmoVmV. XmoÝhr H$m`Úm§À`m VaVwXr gma»`m AmhoV, Var amÁ`m§Mo A{YH$ma ñdV§Ì AmhoV. Ë`m‘wio Am{U amÁ`m§VJ©V dmhVwH$sgmR>r H$mhr {Z`‘ WmoS>o doJio AmhoV. 10 & OrEgQ>r - B© do {~b ‘mJ©X{e©H$m

àË`j A§‘b~OmdUr H$aÊ`mg 1 E{àb 2018 COmS>bm. Ë`m {XdgmnmgyZ Am§VaamÁ` dmhVwH$sgmR>r B© do {~b A{Zdm`© Pmbo. ‘mÌ amÁ`m§VJ©V dmhVwH$sgmR>r àË`oH$ amÁ`mZo doJdoJù`m {Xder, nU 3 OyZ 2018 nydu gwê$ Ho$bo. OrEgQ>rMo EH$ d¡{eîQ>ç Amho H$s gVV H$mhr Zm H$mhr ~Xb Ho$bo OmVmV. Vgo B© do {~bmÀ`m VaVwXtVhr Ho$bo Jobo. Ogo AZw^d `oVrb, Vgo ~Xb A{Zdm`© Agbo, Var AmVm {ZXmZ B© do {~bmMo {Z`‘ pñWa amhVrb, Aer Amem H$ê$ `m. B© do {~bmMm ’$m`Xm H$m` Amho? OrEgQ>rnydu àË`oH$ amÁ`mV doJdoJio H$a hmoV.o Ë`m‘wio ~hþVHo $ gd© amÁ`m§À`m gr‘oda VnmgUr ZmHo$ ñWmnZ Ho$bo hmoV.o àË`oH$ amÁ`mVrb {Z`‘ doJio, dmhVyH$ nadmZm doJim. Ë`m‘wio dmhVwH$sMm doi dmT>V Ago. OrEgQ>r hm gd© ^maV^a gmaImM Agë`mZo Ago ZmHo$ AgÊ`mMr JaO Zmhr. Ë`mMm J¡a’$m`Xm KoVbm OmD$ eH$Vmo. åhUyZ H$mhr n`m©`r `moOZm H$aUo Amdí`H$ hmoV.o g§JUH$sH$aUmMo Oo AZoH$ ’$m`Xo AmhoV, Ë`mVrb hmhr EH$ ’$m¶Xm Amho. dñVy nwadR>çmV 99% doim dmhVyH$ H$aUo Amdí`H$ AgVo. åhUyZ dmhVyH$ gwê$ H$aÊ`mnydu ì`dhmamMr ‘m{hVr Oa emgZmH$S>o CnbãY Agob, Va H$a MwH$dUo XþamnmñV hmoBb © . {ddaUnÌmV {Xbobr ‘m{hVr Am{U B© do {~bmMr CnbãY ‘m{hVr g§JUH$ nS>VmiyZ ~Kob Am{U Ë`mV V’$mdV Agob, Va Zo‘H$s H$m` H$madmB© H$am`Mr ho g‘OyZ A§‘b~OmdUr gj‘ hmoBb © . Oo H$aXmVo ì`dpñWV H$m‘ H$aV AmhoV, Ë`m§Zm H$miOrnydH© $ H$mJXnÌo ~Zdmdr bmJVrb BVHo$M hmoBb © . EH$m àH$mao ì`mnmè`m§Zm doiÀ`m doir H$mJXnÌo nyU© hmoD$Z nwT>rb Ìmg dmMob. hr EH$ CnbãYrM hmo`. nmoQ>b © da O‘m Pmbobr ‘m{hVr {ddaUnÌmV AmnmoAmn ^ê$Z {‘iob, hm EH$ ’$m`Xm Z¸$s hmoBb © . nwT>rb nmdbo B© do {~b à‘mUoM emgH$s` {Z`§ÌUm§Mr nwT>Mr nm`ar åhUOo Bbo³Q´>m°{ZH$ BZìhm°B©g Amho. 1 Am°ŠQ>mo~a 2020nmgyZ, Á`m§Mr dm{f©H$ CbmT>mb é. 500 H$moQ>tnojm OmñV Amho Ë`m§Zm Xþgè`m Zm|XUrH¥$V H$aXmË`mg dñVy AWdm godoMm nwadR>m H$aVmZm Bbo³Q´>m°{ZH$ BZìhm°Bg H$mT>Uo ~§YZH$maH$ Ho$bo Amho. B© do {~bmMr nmíd©^y‘r & 11

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12 & OrEgQ>r - B© do {~b ‘mJ©X{e©H$m

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H«$‘m§H$ XoD$Z ZmdZm|XUr H$aUo Amdí`H$ Amho. ZmdZm|XUr ’$º$ B© do {~b gw{dYogmR>r Amho. ZmdZm|XUr Ho$br Varhr OrEgQ>r H$m`ÚmZwgma [aQ>Z©, H$a ^aUm B˶mXr VaVwXr bmJV ZmhrV. w B© do {~b V`ma H$aÊ`mgmR>r H$moUVr ‘m{hVr Úmdr bmJVo? B© do {~b XmoZ ^mJm§V Amho. Ë`mVrb "^mJ-A'‘ܶo (PART A) ì`dhmamMm Vnerb Amho. Ë`mgmR>r Imbrb ‘m{hVr bmJVo. dñVyMo Zmd : dñVyMm Vnerb - dU©Z : dñVyMm EMEgEZ H$moS> : dñVyMo ‘mn/à‘mU ({H$Vr {bQ>a/A§H$s/dOZ BË`mXr) : dñVyMr qH$‘V : dñVybm bmJy Agbobm H|$Ðr` Am{U amÁ` H$a Xa AWdm IGST H$a Xa : ì`dhmamMm àH$ma : nwadR>m, Om°~ dH©$ AÝ` H$maU : XñVmMm àH$ma : Q>°Šg BZìhm°Bg, {S>{bìhar MbZ, S>o{~Q> ZmoQ> B˶mXr : ‘mb XoUmè`mMo/KoUmè`mMo Zmd, nÎmm Am{U OrEgQ>r H«$‘m§H$ : dmhVyH$ Ama§^ hmoUma Vmo nÎmm. dmhVwH$sÀ`m A§{V‘ {R>H$mUmMm nÎmm : (XmoÝhr nζm§‘ܶo {nZ H$moS> XoUo ~§YZH$maH$ Amho.) "^mJ ~'‘ܶo (Part B) Imbrb ‘m{hVr bmJVo : dmhVwH$XmamMo Zmd d Q´>mÝgnmoQ>©a Am¶S>r : dmhVwH$sMm àH$ma (añVm, aoëdo, {d‘mZ B˶mXr) : dmhZmMm àH$ma Am{U a{OñQ´>oeZ Z§. : (n¥ð> H«$. 17 d 18darb ñH«$sZem°Q> nmhm.)

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