If you are creating a website where your audience is from Nepal, then the .np domain will be a good choice, as search engines also recommend it. However, if your followers are international or if you want to write an international blog, you should consider taking a .com domain.
For an international blog or targeting an international audience, it is challenging to gain visibility in the .np domain, even with good content. However, you can still rank higher on Google and attract an international audience with good SEO, but this can happen only if the selected keywords have low competition.
In the case of AdSense approval, both are top-level domains, and you will get AdSense approval on both domains if you follow all the requirements for AdSense.
The .np domain is free to own, and you need not renew it further. However, the .np domain has some limitations, i.e., you can only get a domain with your name or your organization's name. You can register your .np domain for free on the Mercantile Communication website, but you should provide supportive documents for it. For example, if you are creating a domain with your name, you should provide a copy of your citizenship documents and in the case of an organization, you should provide a copy of the registration certificate.
However, a .com domain should be purchased from a domain provider and renewed every year. It has a global reach, and you can register a .com domain with any name if it is available.
In conclusion, I want to say that if you want to target a global audience, then look forward to a .com domain. But if your audience is from Nepal itself, do consider using a .np domain. For further assistance on creating a .np domain, click here: Create .np domain