[ ]( # ) [ ]( # )   [ ]( http://r.sigma-institute.website/mk/cl/f/cEqKyFA6zOhdCevlRbKPrxtD2B2aqcB36VMwVCO5KYXkfjeYT3oArn0EEf7HP7x_tKPRlGuVCG3EoI88X648OfqvwPnQbYIM-OdLXHAhlfqADsZ_o-_tyhmL_FbiZh357TMJ2umYnLq1bZZMkdQZRnaCHfHhn4X1amb9waCagyl3NGecToRsUUcBiY_gYdU0TulLjNY0dzOrRbxMMXl51OQHRbEZ3-dlmj2J6muDLsYwY4aqPea13OpeLXzLViRHyCaQjOxhOYTvNr3T7E1zr07dXZ_oECGi7OEtFLLVA2P0ICcI8_ZLHM4MTIrbo3KZywk4fKoJQ936JyXuUXnO87e027jdyqFPQcWzmW8zUMU_grpl-g )   [ ]( # ) COMPUTER FOR ONLINE CLASSES [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/dYVpdRr0wCC28WKO3cXEbu-kCZivGjFAAbexoGUquTO9oSaUp4QynAuiynKP0jI8SkMuXZIxUEYprj_zMUSzT-kSIjceoRfp5j27njbJJ6OovO49yz9OxWBO4o9T08FBqMyUYYEEBltp0JDk4-yeJpFuowkK5DvrCJJZES-Fa4qySporMdAH39i57cp3t5oEuit7KL2ubD17l6tvPm-8dCcM6yDQk6ss0lKXfYtlTpvj9P1lgVDquqSkiDpxlHzz5UHY2CklZoq4zqJe5yz7LeYv0cNxkQ5RP-_y3GBnM_jKPhW6_rIe5rZ2MGJx5JMlCwqT7PU5sujdFdzNtSSz163gHpeMcIJZnENDT6ixmlGjEqh4SQ ) [ ]( # )   For online classes we are providing a complete set of computer with UPS in following specifications: Monitor 15"; Camera & headphone CPU: 160 GB HDD, 2 GB RAM, Core 2 duo Keyboard, mouse UPS ( Electronic voltage stabilizer ) This complete set we offer pan India for Rs. 21000/- ( All inclusive ) One extra 160 GB Hard disk will be supplied free of cost within 5 years, if present becomes in sufficient. All carry "M.I.'s" 1 year warranty.       [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/eyhb8kCWITytBfkzPypdluA1pt7UBAQ5Rvdg_omisA6ij1P6XTxTv7C-dWmuXSZn_hLDTNPzN8RM2xXEsCDWzqjCCgBuBpnFuRgELkTaD1YcANazhsNBU5XcCCGqRfwU8AsAvYq0UE4ykt7s3hRqG8ipdZQwPVMaSxziB7ZxMTssNwh46XYJM9IVnXXfSza3uuKfH_yphqj-2_JnfFEUuAA5V31T52kMqHbyfFaOwo8Q3lvjV3Ky_tfyROmLoTwspkXH8905cdArjHUpZBdJnizaF2N4fgvRNj7mSW85-iIutn35gAv85Q_ASE0L5EQsa5NDkoX6QHzzoN8mNN3vd77yhCEg-Hu7P4QoD-31sBwOsr-Iog ) We understand the hardships...   Hardships of the parents, hardships of teachers, hardships of every such individual who is now compelled to work from home; be it student or the the professional now computer set is must. we decided to help all such people by providing the complete set including UPS to save your machine for longer life. In comparison to laptops desktop is robust & long  lasting and also cheap & best ! For getting this deal, please click the button below:   [ Button ]( http://r.sigma-institute.website/mk/cl/f/StwNWBVN1KTI4x7tqLE6FDJAW_sXM2nd-J9o1dZLELVhVmChHMF_xIV3eDJE3xsQhRCriSt1cKebgmWQnEiIB_BMOU6i1MQhjLxr1FQej0nUcOLiAnPvOQOkwu7csDdgaaXzFYBctIv4TmczdFntr5-9sONPmVscfOaPqdn1DZmE1rvUHJmK-uSZwkflTyfZGIHAxVLOGkfpSUdPDYodCGq-JUoFApWRwDrdo8tkBgq3umcXF-s3kcJJr523LFMSwsV6RFEFEaG1CAGJEwuvF88kicLy7jJXl3SONtFP8oVuOXrlCxCcqIr-1uWwOJA9AzK94aDYaV0sBELTZ9ZJlBQ8iXWai8VPrTVfIam5iHRPXxgh_A ) [ ]( # ) [ ]( # )   SIGMA INSTITUTE Delhi Cell: 9899075161 [ ]( http://r.sigma-institute.website/mk/cl/f/JK41kmulEQsVD_8T9IKQD5UhSgNV6bC4YT-x9l_lR0XSjarzVik7LVZaDvJpxpWhOi-v5oPh2b6bq7iBcbEWQQQWKEckbf3vnTUv1NDlE30kBCkVMHee1SYVvx3LOWmPlAHHuCECJsitRVGCio708CxcEYpAIMN4e1-NgEBM1loxAIyhVbzSmjerQzqjuAmzcSKLjOWmwngjLqUtkTcXiWvDIvKudWwT8VoV89Fkqej4oWRoFhvzKOkHDT5zFA6xFd0ncjWoI0A0Lnya6BM6IdM7kYeSft9NOdiFVeT8DrsXoBZwQa3qqOtp8qJRY5zlf3fTibTKW15w01t3stn-_yv8jJAisA ) [ ]( http://r.sigma-institute.website/mk/cl/f/cpR9wmR8nu6jh1HUWOoc4PFSUb-MW66Cfqk7AKucf_AAoy-BpgLuaUTFEXmTi2ki8tffNXAbrtujcu5BMJFpc-b3tZU0UqYbeoK9XoQ3z0glQ_qB7Ec2Y2oCk4MMxmIy4pbvnuPD_EWitrAebuZxxcop0qdlT5hyhAwav6W1osU1QV5d5_NTnX55-6Cqj1_ht5WSjYZ0WmKHp1CVk9Bap_Ou_7P28iHxtoP-Obkc1tYit3Bu3KrPX8sw3rHI8PTg3-xrL8klxOAYMhQeBLbTilBRSDh5yh1i4rQwg3YO5pUCud9UStSqRTGH3E2GCYa_vbky_v5y-XIF_97eXAmqQ6ycvg ) [ ]( http://r.sigma-institute.website/mk/cl/f/EGm5yaBLSOpkG4UdNFXsz5Bylbzb2htJdW2G42a4uKDwtRJAdFMUeE2HGMEbzG7bJt6RFKreFYKjxaKrX_qGgM_UKlNpCpqGtwbFtpJ62QSr9OU6l4WXn6DfcYXyOQqkuFPfHzMmITC0ZVPjJWLetxEs3-zpseKZ7-o6Xx3jQZi7YiWNB8VyUeDFYxVleWBhgqS4wnFq11c3GAN0InNo5sQFmyXtAmAIXdPwXMST7veyX8ukVafNSD-aDCs7XH4sxpwklEmn4WCrKc5Tfw_5XFs5Yldr8212oDulojiyfuHCKzV0z5fU-6U9sWUfcXYNTooeB6qxn1GvzDmYMBeKB_o ) [ ]( http://r.sigma-institute.website/mk/cl/f/gFCi7EPieqT_E5-mIsJXXr_w1v54_1XrhvBk39z-uGo5AxWzHv-qYjyOKrL82Yw07WnqXYndpzohMRBVDq-ZKXNPgNSkCsJxlDLhe5OUOi_3tNnD6gALWOkyVeGSw0jgp6JMjGGigfkqmDYrkWp3VPt14pwjXhg2cmNyB8OPfnfIHMUavETAU_OboTgzuUvgumfInjaGfGORfvd2Py10odda-hZV0ghYY2hJxalY-gCyzXa9SqvyNNnPPOQkys2DabDxMuMXjcumfZjOAkNeIJuyFQHpFCt_XmIyfXplpUuWtXXJf_B4uYFGFHQt27B7n_YqyYVvNQBBT1fiMmvCLwo9TafZIPXBnW6DXMM ) [ ]( http://r.sigma-institute.website/mk/cl/f/hNSB_quis0OmL1FxWVGaUm3mhi7gaNN2FUIbPHR9Lul-ufmD0IPcbMWa6huPp05TRNOTsxV4sRCoV8tXnEiCkXxGQlcCqdHoydE4wwyhG-U_X7gmbMzN_9v66fkkK5dKdnnDUf5gA8SbgbUqgs97gTyQN292WMz22VN3mhqLd_kEqfJmJilZi4qKjiKGjk11M9WzNgoAlmS0Vjitict8jDfRAK47ZweW1Ec9GfcjSau5MLUl55mjyvrP2YkGFj7Bic9dPkXjvXdHKTfT2ZRtLKDwwifr6hqqKuL37W8V_bMfOfk1NyKWGLPctYrS7Ev04e1PYRlGwrcmwCkcPCizxIFboRhGqg ) [ ]( http://r.sigma-institute.website/mk/cl/f/-YulHBGhNiPK_2yaFvYk9BVIjY1sPbroncS7q02Hybb9t5AsHE8PHgkKF5MlU9lbGpO_1Zy5XAAMscDgprm2d-S8FMZOAZ4jT74NvoLQ3Ji5c8xhNB0uGvNjsxA9UGfjGaasLfrDtd-4Ev6MFhzzMGybSfjwHRPWOFkQ6JcoQq7Ym-v9vO0_8HaHyBZy7S9PZALYaceQ8LRI600ILF0oOg8lhjQ45UA5RJBDUoridTcTtfbZxd299mq9PGHySy_kWoafkT3A5zdEaEOOdaWXjXb2EPV2rZr4yRczXxwtBuoh274Ll8G4bckNr_IS2maxM65Iu7KX36tN3q-GzTEVb1dI2CFZ0fEZF6HyqfijRqC7OQMco1JkzWl7NIORQYL8hzzfiJiBdoE05l1P7VY ) [ ]( http://r.sigma-institute.website/mk/cl/f/98CapGidmT9VyCc7EgedNd2onoI6oYUa2ZbcZ9BpEPSfoe05Zd_xmIPRE3jk0HnGl8gq9yhne2kNsMD2ZSFJmiJCyAe8lhh_L_PmPQdr7F_HG_9jCd_s2CYwKcQEL5KSkvmUYt6kPQLf8NOm91Nkcp04SURAdRd0ptMWfLGJjI18YVMhqi4hXBFxfu5eDDH-MKd5gUjtIQ7BuXpUvFumoJDjs5xxpg3jqA52RuSYTm2r-B9mRpop7ssCqv2kEDVxUTDnGJUs1Jqin0anDXSL1b9_fEjvYorTPZf7rkycIhBMzEzJcMigllVBnhwuUxJzlSpPeHGaU3HX3-AbfKIwtxmvmpIZWh_u084sE3Kp ) [ ]( http://r.sigma-institute.website/mk/cl/f/wotOJCdPjm5jW16uRUozmizdgdfSXYtlumiw40l3ivSlp3pxEBiQHLs29Um8sJys262iEVdJ3py3ejQTaaI9Swz_pegzZEOyVUZZPH5HjZPMH8XLWkXWVMaKb1WQcaxefCFhgF0rZ5Dj5-OP2uP8jT6pl21C9OFNTncI-_tesLoYHEhhFOX43hualieUVDYMfipRQSYBmTjelUjgLPS-44xStjpdXvqhZudIv3Ae5WuS90b_Si-F3cxTHOxhMBJWq7cybpytYilwuCxtLpox46X8cjIWwNHKc-8174q-KjO08lAhU-VwG0aDWJH3uOqxV02YM_u3OcdTvigtj9gImGDcMYRQiQa-TMp0 )   [ ]( # )   You received this email because you are registered with Sigma Institute   [ Unsubscribe here ]( http://r.sigma-institute.website/mk/un/FBkbQt81RF2H1JEMZyXZekbWebL-hr8IWSuHL3FM9WaXUYuwcO_AUADgAz-TmSUkbPn1ojo1VzqDE9HYn9yN0wW2OVgc3wdtTGQS5Mhn-5wOGh8KsDZu_B7HoGXT1nhyH3PMI1t6t-7qPodU3bcMoXy0dYn5VF3HwJ57P0X29R4lx-dE1LFxXVg-A-lm_6qVn_ErwJbDsjTImNg5kKFOiiJLtZE )   [ ]( # )   © 2020 Sigma Institute   more  

I think it's facility . It's only for easeness of supplier and to avoid litigation in transition period occurred due to non filing of GSTR 1,2...Bcos of non readiness N unpreparedness of assessees and GSTN system. N of course govt don't want to loose interest on revenue for the month of July. N august. more  

Because govt is running short of funds and can't wait till sep-20, the date they earlier decide to pay taxes. more  

GSTR03B having been completely filled in, it is not getting filed / submitted, so far ? more  

GSTR-3B is the summary of Purchases & Sales for the month and it is to be filed/recorded/provided for first two months (ie., July & Aug 17) for smooth transition to GST return filing. This is against regular filing of GSTR1 & GSTR2 (ie., Sales & purchases or vice versa depend upon role of the dealer/client) In simple terms total of Sale value & tax minus total of Purchase value & tax if any balance need to be paid. more