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An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-014","checks":{"amount":true,"decision":false,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":28.832,"model":"gpt-6-luna","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1300.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire","row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":false,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-015","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"infrastructure_retries":0,"latency_seconds":28.636,"model":"gpt-6-luna","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-07-31","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-016","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"infrastructure_retries":0,"latency_seconds":28.749,"model":"gpt-6-luna","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-12-20","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-001","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":33.546,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"102500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-002","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":32.518,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-003","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":33.479,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","claimed_discount":"2500.00","invoice":null,"ledger_goods_price":"100000.00","proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-004","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":31.344,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.49"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-005","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":31.811,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.50"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-006","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":32.978,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"},{"input_cgst":"900.00","lot":"SYN-B"}],"as_of":"2026-06-01","inventory_event":"destroyed in warehouse fire before any outward supply","proposed_amount":"0.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-007","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":35.441,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"}],"as_of":"2026-06-01","inventory_event":null,"proposed_amount":"1800.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-008","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":33.728,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-009","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":32.152,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":null},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-010","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"infrastructure_retries":0,"latency_seconds":31.859,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"900.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":1,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"},"source":"rules"},"step":2},{"action":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-011","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"infrastructure_retries":0,"latency_seconds":31.78,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"2300.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":null,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-012","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":33.346,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"3050.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire","row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-013","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":32.672,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"3050.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":null,"row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-014","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":32.161,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1300.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire","row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-015","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"infrastructure_retries":0,"latency_seconds":30.174,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-07-31","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-016","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"infrastructure_retries":0,"latency_seconds":31.726,"model":"claude-opus-5.5","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-12-20","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-001","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":54.212,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"102500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-002","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":46.292,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-003","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":107.192,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","claimed_discount":"2500.00","invoice":null,"ledger_goods_price":"100000.00","proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-004","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":60.583,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.49"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-005","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":38.038,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.50"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-006","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":46.179,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"},{"input_cgst":"900.00","lot":"SYN-B"}],"as_of":"2026-06-01","inventory_event":"destroyed in warehouse fire before any outward supply","proposed_amount":"0.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-007","checks":{"amount":false,"decision":false,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":51.782,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"1800.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"}],"as_of":"2026-06-01","inventory_event":null,"proposed_amount":"1800.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"1800.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":false,"decision":false,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-008","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":51.013,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-009","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":60.95,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":null},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-010","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"infrastructure_retries":0,"latency_seconds":50.515,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"900.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":1,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"},"source":"rules"},"step":2},{"action":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-011","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"infrastructure_retries":0,"latency_seconds":52.957,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"2300.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":null,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-012","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":41.19,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"3050.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire","row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-013","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":71.108,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"3050.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":null,"row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-C","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-014","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":65.631,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1300.00","rows":[{"input_cgst":"1300.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"500.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"},{"input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire","row_id":"SYN-C","tested_clause":"17(5)(h)"},{"input_cgst":"400.00","inventory_event":"stored intact","row_id":"SYN-D","tested_clause":"17(5)(h)"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"ESCALATE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-015","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"infrastructure_retries":0,"latency_seconds":40.24,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-07-31","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-016","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"infrastructure_retries":0,"latency_seconds":61.422,"model":"deepseek-v4.1-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-12-20","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-001","checks":{"amount":false,"decision":false,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":41.615,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"97500.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"102500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"97500.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":false,"decision":false,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-002","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":40.09,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-003","checks":{"amount":true,"decision":false,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":44.838,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","claimed_discount":"2500.00","invoice":null,"ledger_goods_price":"100000.00","proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":false,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-004","checks":{"amount":false,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":37.201,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.49"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":false,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-005","checks":{"amount":false,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":37.885,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.50"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. 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A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"3050.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1300.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"1750.00","row_id":"SYN-C","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-D","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":false,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-015","checks":{"cutoff_date":true,"declaration_within_limit":false,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":false},"infrastructure_retries":0,"latency_seconds":37.907,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":true},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-07-31","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-07-31","declaration_within_limit":true},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":false,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-016","checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"infrastructure_retries":0,"latency_seconds":39.981,"model":"qwen3.8-max-0902","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"annual_return_furnished_on":"2025-12-20","as_of":"2025-12-21","credit_note_declared_on":"2025-08-20","credit_note_issue_return_period":"2025-07","credit_note_issued_on":"2025-07-10","supply_financial_year_end":"2025-03-31"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"},"source":"rules"},"step":2},{"action":{"command":"submit","cutoff_date":"2025-11-30","declaration_within_limit":true},"observation":{"evaluation":{"checks":{"cutoff_date":true,"declaration_within_limit":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/3","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-001","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":31.129,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"102500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-002","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":33.466,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","invoice":{"discount_at_supply":"2500.00","goods_price":"100000.00","issued_on":"2026-06-01","seller_charges":[{"amount":"1500.00","description":"seller packing before delivery"},{"amount":"3500.00","description":"seller delivery before handover"}]},"proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":"102500.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-003","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":32.851,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","claimed_discount":"2500.00","invoice":null,"ledger_goods_price":"100000.00","proposed_amount":"97500.00","supply_date":"2026-06-01"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-004","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"infrastructure_retries":0,"latency_seconds":31.346,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.49"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":"13742.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-005","checks":{"amount":false,"decision":true,"evidence_complete":true},"events":[{"outcome":"RATE_LIMITED","request":1,"status":429},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200},{"outcome":"ACTION","request":4,"status":200}],"expected":{"amount":"13743.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":1,"latency_seconds":45.722,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":4,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"13742.00","unrounded_cgst_payable":"13742.50"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","source_pinpoint":"CGST Act 2017 s170, printed p122"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":false,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-006","checks":{"amount":true,"decision":true,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"infrastructure_retries":0,"latency_seconds":30.136,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"},{"input_cgst":"900.00","lot":"SYN-B"}],"as_of":"2026-06-01","inventory_event":"destroyed in warehouse fire before any outward supply","proposed_amount":"0.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"2700.00","command":"submit","decision":"ESCALATE"},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-007","checks":{"amount":false,"decision":false,"evidence_complete":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE"},"infrastructure_retries":0,"latency_seconds":28.65,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"1800.00","command":"submit","decision":"RESOLVE"},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"affected_lots":[{"input_cgst":"1800.00","lot":"SYN-A"}],"as_of":"2026-06-01","inventory_event":null,"proposed_amount":"1800.00"},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"source":"rules"},"step":2},{"action":{"amount":"1800.00","command":"submit","decision":"RESOLVE"},"observation":{"evaluation":{"checks":{"amount":false,"decision":false,"evidence_complete":true},"evaluator":"source-pinned-gst-preview/1","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-008","checks":{"amount":false,"decision":true,"evidence_complete":true,"rows":false},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"1200.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"1200.00","row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":45.332,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":"personal consumption"},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"BARRED_BY_TESTED_CLAUSE"},{"counted_cgst":null,"row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":false,"decision":true,"evidence_complete":true,"rows":false},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-009","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"infrastructure_retries":0,"latency_seconds":31.863,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":null,"row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"1200.00","rows":[{"input_cgst":"1200.00","row_id":"SYN-A","tested_clause":"17(5)(g)","use":null},{"input_cgst":"850.00","row_id":"SYN-B","tested_clause":"17(5)(g)","use":"business inventory"}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"},"source":"rules"},"step":2},{"action":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":null,"row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":null,"row_id":"SYN-B","status":"NOT_BARRED_BY_TESTED_CLAUSE"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"evaluator":"source-pinned-gst-preview/2","passed":false},"terminal":true},"step":3}]},{"case_id":"GST-010","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"infrastructure_retries":0,"latency_seconds":32.205,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":true,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"900.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":1,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"},"source":"rules"},"step":2},{"action":{"amount":"900.00","command":"submit","decision":"RESOLVE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":"0.00","row_id":"SYN-B","status":"RECEIPT_CONDITION_NOT_YET_MET"}]},"observation":{"evaluation":{"checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":true},"evaluator":"source-pinned-gst-preview/2","passed":true},"terminal":true},"step":3}]},{"case_id":"GST-011","checks":{"amount":true,"decision":true,"evidence_complete":true,"rows":false},"events":[{"outcome":"ACTION","request":1,"status":200},{"outcome":"ACTION","request":2,"status":200},{"outcome":"ACTION","request":3,"status":200}],"expected":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"RECEIPT_CONDITION_MET"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"infrastructure_retries":0,"latency_seconds":33.393,"model":"glm-5.3-flash","outcome":"EVALUATED","passed":false,"repetition":1,"requests":3,"state":"COMPLETE","submitted":{"amount":null,"command":"submit","decision":"INQUIRE","rows":[{"counted_cgst":"900.00","row_id":"SYN-A","status":"INQUIRY_REQUIRED"},{"counted_cgst":null,"row_id":"SYN-B","status":"INQUIRY_REQUIRED"}]},"trace":[{"action":{"command":"read_records"},"observation":{"data":{"as_of":"2026-06-01","proposed_amount":"2300.00","rows":[{"input_cgst":"900.00","received_lots":2,"row_id":"SYN-A","tested_clause":"16(2)(b)","total_lots":2},{"input_cgst":"1400.00","received_lots":null,"row_id":"SYN-B","tested_clause":"16(2)(b)","total_lots":2}]},"source":"records"},"step":1},{"action":{"command":"read_rules"},"observation":{"data":{"assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. 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authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-002","revision":1,"task_kind":"gst_research","title":"Omitted seller charges","root":"GST-VALUE-15","catalog_motifs":[1,4],"rule":"transaction_value","requested_quantity":"taxable transaction value before GST","records":{"as_of":"2026-06-01","supply_date":"2026-06-01","invoice":{"issued_on":"2026-06-01","goods_price":"100000.00","seller_charges":[{"description":"seller packing before delivery","amount":"1500.00"},{"description":"seller delivery before handover","amount":"3500.00"}],"discount_at_supply":"2500.00"},"proposed_amount":"97500.00"},"rules":{"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Goods plus seller incidental charges minus invoice discount given at supply.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-003","revision":1,"task_kind":"gst_research","title":"Missing invoice evidence","root":"GST-VALUE-15","catalog_motifs":[1,4],"rule":"transaction_value","requested_quantity":"taxable transaction value before GST","records":{"as_of":"2026-06-01","supply_date":"2026-06-01","invoice":null,"ledger_goods_price":"100000.00","claimed_discount":"2500.00","proposed_amount":"97500.00"},"rules":{"instruction":"Use transaction value for unrelated parties with solely monetary consideration; include seller incidental charges and exclude a discount recorded on the supply invoice.","assumptions":["Parties unrelated; price sole consideration; no special valuation category, subsidy or other charge.","Charges concern this supply before delivery; amounts exclude GST.","Only a discount granted and recorded at supply is tested, not post-sale credit notes."],"source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s15(1), s15(2)(c), s15(3)(a), printed pp28-29","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Goods plus seller incidental charges minus invoice discount given at supply.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-004","revision":1,"task_kind":"gst_research","title":"Payable below half rupee","root":"GST-ROUND-170","catalog_motifs":[2],"rule":"payable_rounding","requested_quantity":"final rounded CGST payable","records":{"as_of":"2026-06-01","unrounded_cgst_payable":"13742.49","proposed_amount":"13742.00"},"rules":{"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"source_pinpoint":"CGST Act 2017 s170, printed p122"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s170, printed p122","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Round the final CGST payable to whole rupees using half-up.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-005","revision":1,"task_kind":"gst_research","title":"Payable half-rupee boundary","root":"GST-ROUND-170","catalog_motifs":[2],"rule":"payable_rounding","requested_quantity":"final rounded CGST payable","records":{"as_of":"2026-06-01","unrounded_cgst_payable":"13742.50","proposed_amount":"13742.00"},"rules":{"instruction":"Apply nearest-rupee rounding to the final amount payable: paise below 50 down, 50 or above up. This is not invoice-line rounding.","assumptions":["The input is already-computed final CGST payable under the Act, not an invoice line, combined tax heads, or an ITC balance."],"source_pinpoint":"CGST Act 2017 s170, printed p122"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s170, printed p122","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Round the final CGST payable to whole rupees using half-up.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-006","revision":1,"task_kind":"gst_research","title":"Destroyed inventory credit","root":"GST-BLOCK-17H","catalog_motifs":[14],"rule":"destroyed_goods_credit","requested_quantity":"blocked input CGST attributable to affected lots","records":{"as_of":"2026-06-01","inventory_event":"destroyed in warehouse fire before any outward supply","affected_lots":[{"lot":"SYN-A","input_cgst":"1800.00"},{"lot":"SYN-B","input_cgst":"900.00"}],"proposed_amount":"0.00"},"rules":{"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to the identified destroyed lots.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-007","revision":1,"task_kind":"gst_research","title":"Unverified inventory event","root":"GST-BLOCK-17H","catalog_motifs":[14],"rule":"destroyed_goods_credit","requested_quantity":"blocked input CGST attributable to affected lots","records":{"as_of":"2026-06-01","inventory_event":null,"affected_lots":[{"lot":"SYN-A","input_cgst":"1800.00"}],"proposed_amount":"1800.00"},"rules":{"instruction":"Input credit attributable to destroyed goods is blocked. Compute only that blocked amount.","assumptions":["Goods wholly destroyed in warehouse before any outward supply; loss facts and attribution stipulated.","No Schedule I deemed supply, salvage, capital-goods disposal or insurance recovery calculation is being tested."],"source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(h), printed p33","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","scenario_as_of":"2026-06-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to the identified destroyed lots.","scope":"Narrow supplied-fact statutory computation; authored triage labels; no broader compliance certification.","material":"Original synthetic records and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false}},{"id":"GST-008","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Personal-use row with business-use control","root":"GST-BLOCK-17G","root_ids":["GST-BLOCK-17G"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"blocked_17g","source_key":"blocked_17g","requested_quantity":"input CGST identified as barred by s17(5)(g)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1200.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"850.00","use":"business inventory"}],"proposed_amount":"1200.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on rows expressly used for personal consumption; the remaining rows are only not barred by this tested clause.","scope":"Clause-specific bar, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"}},{"id":"GST-009","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Personal-use attribution still unknown","root":"GST-BLOCK-17G","root_ids":["GST-BLOCK-17G"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"blocked_17g","source_key":"blocked_17g","requested_quantity":"input CGST identified as barred by s17(5)(g)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1200.00","use":null},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"850.00","use":"business inventory"}],"proposed_amount":"1200.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on rows expressly used for personal consumption; the remaining rows are only not barred by this tested clause.","scope":"Clause-specific bar, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"}},{"id":"GST-010","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Last-lot receipt condition across invoices","root":"GST-RECEIPT-16B","root_ids":["GST-RECEIPT-16B"],"catalog_motifs":[],"rule":"goods_receipt_condition","rules_key":"receipt_16b","source_key":"receipt_16b","requested_quantity":"input CGST on invoices satisfying only the s16(2)(b) receipt condition","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"16(2)(b)","input_cgst":"900.00","received_lots":2,"total_lots":2},{"row_id":"SYN-B","tested_clause":"16(2)(b)","input_cgst":"1400.00","received_lots":1,"total_lots":2}],"proposed_amount":"900.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso on last lot/instalment, printed p30; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to invoices whose entire stated lots are received; this only tests receipt, not overall ITC entitlement.","scope":"Receipt-condition probe; other s16 conditions are not adjudicated.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"}},{"id":"GST-011","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Second invoice receipt evidence missing","root":"GST-RECEIPT-16B","root_ids":["GST-RECEIPT-16B"],"catalog_motifs":[],"rule":"goods_receipt_condition","rules_key":"receipt_16b","source_key":"receipt_16b","requested_quantity":"input CGST on invoices satisfying only the s16(2)(b) receipt condition","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"16(2)(b)","input_cgst":"900.00","received_lots":2,"total_lots":2},{"row_id":"SYN-B","tested_clause":"16(2)(b)","input_cgst":"1400.00","received_lots":null,"total_lots":2}],"proposed_amount":"2300.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso on last lot/instalment, printed p30; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to invoices whose entire stated lots are received; this only tests receipt, not overall ITC entitlement.","scope":"Receipt-condition probe; other s16 conditions are not adjudicated.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"}},{"id":"GST-012","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed personal, business, destroyed and intact rows","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire"},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"3050.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}},{"id":"GST-013","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed rows with unresolved warehouse event","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":null},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"3050.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}},{"id":"GST-014","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed-row discrepancy after complete evidence","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire"},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"1300.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}},{"id":"GST-015","revision":1,"task_kind":"gst_research_timing","wire_version":3,"tier":"CHALLENGE","title":"Annual return furnished before credit-note declaration","root":"GST-CREDIT-NOTE-34-TIMING","root_ids":["GST-CREDIT-NOTE-34-TIMING"],"catalog_motifs":[21],"rule":"credit_note_declaration_timing","source_key":"credit_note_34_timing","rules_key":"credit_note_34_timing","requested_quantity":"Earlier section 34(2) declaration cutoff and whether the stipulated declaration falls within it","records":{"as_of":"2025-12-21","supply_financial_year_end":"2025-03-31","credit_note_issued_on":"2025-07-10","credit_note_issue_return_period":"2025-07","credit_note_declared_on":"2025-08-20","annual_return_furnished_on":"2025-07-31"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45; 30 November substitution footnote effective 2022-10-01","source_consolidated_as_of":"2026-06-11","effective_date":"2022-10-01","checked_on":"2026-09-26","calculation_basis":"For the stated FY of supply, compare 30 November following that FY with the actual furnishing date of its annual return; use the earlier as the declaration deadline, inclusive. Compare the stipulated credit-note declaration date with that deadline.","scope":"Section 34(2) declaration timing only; no conclusion on permissible issuance, supplier output-tax reduction, registered-recipient ITC reversal, incidence, portal acceptance or other conditions.","material":"Original public synthetic dates and a short statutory paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2025-12-21"},"rules":{"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"}},{"id":"GST-016","revision":1,"task_kind":"gst_research_timing","wire_version":3,"tier":"CHALLENGE","title":"November limit controls when annual return is furnished later","root":"GST-CREDIT-NOTE-34-TIMING","root_ids":["GST-CREDIT-NOTE-34-TIMING"],"catalog_motifs":[21],"rule":"credit_note_declaration_timing","source_key":"credit_note_34_timing","rules_key":"credit_note_34_timing","requested_quantity":"Earlier section 34(2) declaration cutoff and whether the stipulated declaration falls within it","records":{"as_of":"2025-12-21","supply_financial_year_end":"2025-03-31","credit_note_issued_on":"2025-07-10","credit_note_issue_return_period":"2025-07","credit_note_declared_on":"2025-08-20","annual_return_furnished_on":"2025-12-20"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45; 30 November substitution footnote effective 2022-10-01","source_consolidated_as_of":"2026-06-11","effective_date":"2022-10-01","checked_on":"2026-09-26","calculation_basis":"For the stated FY of supply, compare 30 November following that FY with the actual furnishing date of its annual return; use the earlier as the declaration deadline, inclusive. Compare the stipulated credit-note declaration date with that deadline.","scope":"Section 34(2) declaration timing only; no conclusion on permissible issuance, supplier output-tax reduction, registered-recipient ITC reversal, incidence, portal acceptance or other conditions.","material":"Original public synthetic dates and a short statutory paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2025-12-21"},"rules":{"instruction":"Under the stated section 34(2) timing rule, details of the credit note issued in July must be declared in the July return, no later than the earlier of 30 November following the FY of supply or the actual date the relevant annual return was furnished. Calculate that earlier cutoff and say only whether the stipulated declaration date is within it (inclusive).","assumptions":["The supply occurred in the FY ending 2025-03-31; the credit note was issued in July 2025 and its details were declared in the July 2025 return on the stated declaration date.","The annual-return furnishing date is a stipulated actual event for the same FY, not a statutory due date; portal sequence/acceptance is outside the tested question.","The credit note's substantive basis is stipulated; no output-tax adjustment or recipient-condition conclusion is requested."],"source_pinpoint":"CGST Act 2017 s34(2), printed pp44-45"}}],"exposure_class":"PUBLIC_SYNTHETIC_RESEARCH"}}