An internship study of 120 client GSTINs: who files GSTR-1 and GSTR-3B late, how much ITC fails to match GSTR-2B, and why
- GST portal returns data (GSTR-1, GSTR-3B, GSTR-2B) — anonymised
- Firm's client compliance tracker (Excel)
- Tally Prime GST reports
- Structured client questionnaire (5-point Likert)
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