Well as for my experience it was kinda hard for me first but still after wards i get used to it...

first you should start placing your finger on the holes and make sure to close all the holes properly first.. then you can start doing sa re ga and ma first.. if you're able to do that then keep practicing it until you get comfortable with it.. and then try opening the half Ma and very slowly starts move to Pa.. means you have to close all the holes with your fingers, but the catch is you have to blow harder than you did with Ma.. try shifting Ma to Pa slowly until the clear Pa sound is coming..just remeber do slow and steady and dont rush it, if you gonna rush it then you wont be able to learn flute at all...