1. GST Compliance
Complete GST lifecycle management. GSTR-1 preparation with 7-category invoice classification. GSTR-3B computation with full ITC adjustments — Section 17(5) blocked credit, Rule 37 non-payment reversal, Rule 42 exempt apportionment, RCM credit, and reconciliation adjustments. Government-portal JSON export. 5 GST monitoring agents watch for anomalies continuously.
- 10 pre-filing validation rules with error and warning severity
- Interest calculation (18%/24%) with per-head days-delayed breakdown
- Late fee calculation with statutory caps (₹50/day regular, ₹20/day nil)
- Section 49A ITC utilisation order (IGST→CGST→SGST) fully enforced
ITC Intelligence
- Section 17(5) blocked credit auto-detection — keyword matching against 13 statutory categories with audit trail
- Rule 37 reversal — auto-detects open AP invoices unpaid beyond 180 days
- Rule 42 apportionment — proportional ITC reversal based on exempt/total turnover ratio
- RCM credit computation
- Reconciliation adjustment fed directly into ITC computation
