rameshmoorthy commited on
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1 Parent(s): 21684ba

Update gemini_utils.py

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  1. gemini_utils.py +3 -3
gemini_utils.py CHANGED
@@ -114,7 +114,7 @@ def get_harmonised_titles(api_key: str, full_dar_text: str, original_headings: L
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  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.
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- 4. If u find the audit para is matching with any of the following audit para , use the exact heading from below with minor corrections as the case applicable.
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  - 1. NON PAYMENT OF GST /INTEREST/LATE FEE RELATED
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  1.1 Non-payment of late fee due to late filing of GSTR-1/GSTR-2B/GSTR-9/GSTR-9C return (Choose one return as applicable to Audit para )
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  1.2 Non-payment of interest on late payment of GST due to delayed filing of GSTR-3B return
@@ -130,8 +130,8 @@ def get_harmonised_titles(api_key: str, full_dar_text: str, original_headings: L
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  2.5 Short payment of GST arising due to difference between turnover declared in Profit & Loss account and GSTR-3B returns.
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  3. INPUT TAX CREDIT IRREGULARITIES
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- 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).
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- 3.2 Ineligible excess Input Tax Credit availed in GSTR-3B return due to discrepancy with ITC available in ITC register/purchase register.
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  3.3 Irregular availment of ineligible Input Tax Credit in contravention of Section 17(5)/Section 16 of the CGST Act, 2017.
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  3.4 Irregular Input Tax Credit availed on invoices issued by suppliers whose registration was cancelled prior to the date of invoice issuance
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  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.
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+ 4. If u find the audit para is matching with any of the following audit para , use the exact heading from below with minor additions as the case applicable.
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  - 1. NON PAYMENT OF GST /INTEREST/LATE FEE RELATED
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  1.1 Non-payment of late fee due to late filing of GSTR-1/GSTR-2B/GSTR-9/GSTR-9C return (Choose one return as applicable to Audit para )
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  1.2 Non-payment of interest on late payment of GST due to delayed filing of GSTR-3B return
 
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  2.5 Short payment of GST arising due to difference between turnover declared in Profit & Loss account and GSTR-3B returns.
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  3. INPUT TAX CREDIT IRREGULARITIES
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+ 3.1 Ineligible excess Input Tax Credit availed in GSTR-3B return in comparison to ITC available in GSTR-2A (GSTR-3B vis-à-vis GSTR-2A).
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+ 3.2 Ineligible excess Input Tax Credit availed in GSTR-3B return in comparison to ITC available in ITC register/purchase register.
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  3.3 Irregular availment of ineligible Input Tax Credit in contravention of Section 17(5)/Section 16 of the CGST Act, 2017.
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  3.4 Irregular Input Tax Credit availed on invoices issued by suppliers whose registration was cancelled prior to the date of invoice issuance
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