Update gemini_utils.py

gemini_utils.py

@@ -114,10 +114,38 @@ def get_harmonised_titles(api_key: str, full_dar_text: str, original_headings: L
 
     3.  **PART II - REASON/CAUSE:** Based on the context from the full report, specify the exact reason, cause, or legal provision (e.g., Section 17(5), Rule 42) that caused the non-compliance.
 
-    4.  **EXAMPLES:**
-        -   "Ineligible excess Input Tax Credit availed in GSTR-3B return due to discrepancy with ITC available in GSTR-2A"
-        -   "Non-payment of interest on late payment of GST due to delayed filing of GSTR-3B return"
-        -   "Irregular availment of ineligible Input Tax Credit in contravention of Section 17(5) of the CGST Act, 2017"
+    4.  If u find the audit para is matching with any of the following audit para , use the exact heading from below . 
+        -   1. NON PAYMENT OF GST /INTEREST/LATE FEE RELATED
+            1.1 Non-payment of late fee due to late filing of GSTR-1/GSTR-2B/GSTR-9/GSTR-9C return
+            1.2 Non-payment of interest on late payment of GST due to delayed filing of GSTR-3B return
+            1.3 Non-payment of interest on late payment of GST payable under Reverse Charge Mechanism (RCM) 
+            1.4 Non-payment of interest on Input Tax Credit availed on invoices where payment to suppliers was made after 180 days from the date of invoice in contravention of Section 50 of the CGST Act, 2017.
+            1.5  Non-payment of GST on sale of fixed assets/sale of scrap
+            
+            2. SHORT PAYMENT OF GST
+            2.1 Short payment of GST in GSTR-3B returns due to discrepancy with GST payable as per GSTR-1 returns filed (GSTR-3B vis-à-vis GSTR-1).
+            2.2 Short payment of GST in GSTR-3B returns due to discrepancy with GSTR-9 annual return.
+            2.3 Short payment of GST liability under Reverse Charge Mechanism on [specify category of supplies].
+            2.4 Short payment of GST liability under RCM in GSTR-3B due to discrepancy with RCM Input Tax Credit availed.
+            2.5 Short payment of GST arising due to difference between turnover declared in Profit & Loss account and GSTR-3B returns.
+            
+            3. INPUT TAX CREDIT IRREGULARITIES
+            3.1 Ineligible excess Input Tax Credit availed in GSTR-3B return due to discrepancy with ITC available in GSTR-2A (GSTR-3B vis-à-vis GSTR-2A).
+            3.2 Ineligible excess Input Tax Credit availed in GSTR-3B return due to discrepancy with ITC available in ITC register/purchase register.
+            3.3 Irregular availment of ineligible Input Tax Credit in contravention of Section 17(5)/Section 16 of the CGST Act, 2017.
+            3.4 Irregular Input Tax Credit availed on invoices issued by suppliers whose registration was cancelled prior to the date of invoice issuance
+            
+            4. NON-REVERSAL OF INPUT TAX CREDIT
+            4.1 Non-reversal of Input Tax Credit on invoices where payment to suppliers was not made within 180 days from the date of invoice 
+            4.2 Non-reversal of Input Tax Credit under Rule 42/Rule 43 of the CGST Rules, 2017.
+            4.3 Non-reversal of Input Tax Credit on account of expenses written off 
+            
+            5. PENALTY PROVISIONS
+            5.1 General penalty for non-filing of ITC-04 returns 
+            5.2 General penalty for non-amendment of Principal Place of Business/non-declaration of additional Place of Business/non-maintenance of records at Principal Place of Business 
+            5.3 Penalty for passing of ineligible Input Tax Credit 
+
+
     
     ---
     **Your Task:**