Do I have to create .m file and .h file for each storyboard

There is no .m/.h file for a storyboard. What are you trying to do that seems to need that? Is your platform macOS or iOS?

Note that many storyboards contain one or more scenes, and each scene is typically managed by a view controller, and in many cases you want a custom view controller subclass. In that case, you'll have a definition of the subclass (or each subclass) in a .m/.h file.

Thank you. I want to start in app purchase programming in Objective C. Can anyone please give me sample codes about buying the scores or coins in game through IAP.

Thank you for your explanation and I understood it.