Financial Invoicing & 30-Day Credit Aging Receivables Ledger

Back-to-Back Billing, Working Capital Ageing Buckets & Automated Client Daily Status Reports (DSR)

Current (0–15 Days)

Due (16–30 Days)

Overdue (31–45 Days)

Critical (45+ Days)

Overdue Accounts & Automated Reminders

Client Account	Invoice Ref	Outstanding	Credit Term	Aging Bucket	Action

Direct integration with WhatsApp Business API and SendGrid for automated dunning.

Petty Cash Floats — Field Operations

Float Holder	CFS Cluster	Float Issued	Spent	Balance	Status

Reconciliation against verified vouchers, float replenishment and a cash-on-hand ledger are specified in docs/08 and are not implemented in this prototype.

Invoice Register — GST e-Invoicing (IRN + Signed QR)

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Invoice No	Client & GSTIN	Taxable (Agency Fee)	Pure Agent (Non-Taxable)	GST	Invoice Total	Aging	IRN Status	Action

Pure agent reimbursements (customs duty, CFS, liner charges recovered at actuals) are excluded from taxable value — GST is charged only on the agency fee. e-Invoicing is mandatory above ₹5 Cr AATO; an invoice without a valid IRN is not a valid tax invoice and the client cannot claim input tax credit.

Dual-Entity Invoicing Model

Accounting Architecture

VSL (Customs Brokerage / CHA)

• Granular micro-expense breakdown
• Professional Clearing Fee + Port THC + CFS Ground Rent + Destuffing Gang Labor + Delivery Order Fee + Truck Haulage + Sundries.
• 100% matched to verified field slips.

VSA (Freight Forwarding Agency)

• Clean 2-Purchase to 1-Sales Model
• Purchase 1: Carrier Freight (USD)
• Purchase 2: VSL Clearance Charges (INR)
• Single consolidated customer invoice with clear gross profit margin.