First, welcome to the forum. There is much that may be learned here, and the membership is generally helpful to newcomers. Secondly, addressing a question to ?sir? is going to leave out a significant number of our active members.
As to your question, it is a bit wide open, and hard to pin down exactly what you do and do not yet understand. For the moment, let me suggest that you not get bogged down in the use of the word ?neutral.? For current to flow, there must be a complete path from the source, through a set of conductors and usually some particular load, and then back to the source. We often call the wire from the load back to the source a ?neutral? wire, but that is not always precisely correct. Nevertheless, it is a common use of the word ?neutral.?
If that did not answer your question, and I suspect it will not, can you give us a clearer picture of what you are trying to understand?