diff --git a/app/modules/accounting/accounting_analytics_source.py b/app/modules/accounting/accounting_analytics_source.py
new file mode 100644
index 0000000..1e19b8a
--- /dev/null
+++ b/app/modules/accounting/accounting_analytics_source.py
@@ -0,0 +1,80 @@
+from __future__ import annotations
+
+from typing import Any
+
+from app.modules.accounting.accounting_mirror_service import (
+    cash_transactions,
+    daybook,
+    gst_history,
+    hsn_history,
+    inventory,
+    ledger_transactions,
+    mirror_exceptions,
+    mirror_query,
+    mirror_status,
+    stock_items,
+    trial_balance,
+    voucher,
+)
+
+
+class AccountingAnalyticsDataSource:
+    """Common read-only data source for accounting/audit analytical procedures.
+
+    This class is additive. Existing tools are not silently redirected in v1.23.0.
+    New or migrated tools can use the mirror immediately while current Opening
+    Balance, Cash Payment, Depreciation and posting workflows continue unchanged.
+    """
+
+    def __init__(self, *, node_code: str, accounting_payload: dict[str, Any]):
+        self.node_code = str(node_code or "").strip()
+        self.accounting_payload = dict(accounting_payload or {})
+        if not self.node_code:
+            raise ValueError("node_code is required.")
+
+    def status(self):
+        return mirror_status(node_code=self.node_code, accounting_payload=self.accounting_payload)
+
+    def daybook(self, **kwargs):
+        return daybook(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def trial_balance(self, **kwargs):
+        return trial_balance(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def ledger_transactions(self, **kwargs):
+        return ledger_transactions(
+            node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs
+        )
+
+    def inventory(self, **kwargs):
+        return inventory(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def stock_items(self, **kwargs):
+        return stock_items(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def hsn_history(self, **kwargs):
+        return hsn_history(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def gst_history(self, **kwargs):
+        return gst_history(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def cash_transactions(self, **kwargs):
+        return cash_transactions(
+            node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs
+        )
+
+    def voucher(self, **kwargs):
+        return voucher(node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs)
+
+    def exceptions(self, **kwargs):
+        return mirror_exceptions(
+            node_code=self.node_code, accounting_payload=self.accounting_payload, **kwargs
+        )
+
+    def raw(self, query: str, filters: dict[str, Any] | None = None):
+        return mirror_query(
+            node_code=self.node_code,
+            accounting_payload=self.accounting_payload,
+            query=query,
+            filters=filters or {},
+        )
diff --git a/app/modules/accounting/accounting_mirror_service.py b/app/modules/accounting/accounting_mirror_service.py
new file mode 100644
index 0000000..f0ac5f5
--- /dev/null
+++ b/app/modules/accounting/accounting_mirror_service.py
@@ -0,0 +1,209 @@
+from __future__ import annotations
+
+from typing import Any
+
+from app.modules.accounting.agent_bridge import request_agent_command
+
+
+DEFAULT_QUERY_TIMEOUT_SECONDS = 45
+DEFAULT_SYNC_TIMEOUT_SECONDS = 330
+
+
+class AccountingMirrorError(RuntimeError):
+    pass
+
+
+def _unwrap(response: dict[str, Any]) -> dict[str, Any]:
+    if not isinstance(response, dict):
+        raise AccountingMirrorError("ERP Local Agent returned an invalid response.")
+    if not response.get("ok"):
+        raise AccountingMirrorError(str(response.get("error") or "ERP Local Agent command failed."))
+    result = response.get("result")
+    if not isinstance(result, dict):
+        raise AccountingMirrorError("ERP Local Agent returned an invalid mirror result.")
+    return result
+
+
+def mirror_status(*, node_code: str, accounting_payload: dict[str, Any]) -> dict[str, Any]:
+    response = request_agent_command(
+        node_code,
+        "accounting_mirror_status",
+        accounting_payload,
+        timeout_seconds=DEFAULT_QUERY_TIMEOUT_SECONDS,
+    )
+    return _unwrap(response)
+
+
+def mirror_sync(
+    *,
+    node_code: str,
+    accounting_payload: dict[str, Any],
+    company_name: str = "",
+    company_guid: str = "",
+    dsn: str = "TallyODBC64_9000",
+    timeout_seconds: int = DEFAULT_SYNC_TIMEOUT_SECONDS,
+) -> dict[str, Any]:
+    payload = dict(accounting_payload or {})
+    payload.update(
+        {
+            "company_name": str(company_name or "").strip(),
+            "company_guid": str(company_guid or "").strip(),
+            "dsn": str(dsn or "TallyODBC64_9000").strip(),
+            "timeout_seconds": max(60, int(timeout_seconds)),
+        }
+    )
+    response = request_agent_command(
+        node_code,
+        "accounting_mirror_sync",
+        payload,
+        timeout_seconds=max(60, int(timeout_seconds)),
+    )
+    return _unwrap(response)
+
+
+def mirror_query(
+    *,
+    node_code: str,
+    accounting_payload: dict[str, Any],
+    query: str,
+    filters: dict[str, Any] | None = None,
+    timeout_seconds: int = DEFAULT_QUERY_TIMEOUT_SECONDS,
+) -> dict[str, Any]:
+    payload = dict(accounting_payload or {})
+    payload.update({"query": str(query or "").strip(), "filters": filters or {}})
+    response = request_agent_command(
+        node_code,
+        "accounting_mirror_query",
+        payload,
+        timeout_seconds=max(10, int(timeout_seconds)),
+    )
+    return _unwrap(response)
+
+
+def daybook(*, node_code: str, accounting_payload: dict[str, Any], from_date="", to_date="", limit=500):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="daybook",
+        filters={"from_date": from_date, "to_date": to_date, "limit": limit},
+    )
+
+
+def trial_balance(*, node_code: str, accounting_payload: dict[str, Any], limit=5000):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="trial_balance",
+        filters={"limit": limit},
+    )
+
+
+def ledger_transactions(
+    *,
+    node_code: str,
+    accounting_payload: dict[str, Any],
+    ledger_name: str,
+    from_date="",
+    to_date="",
+    limit=5000,
+):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="ledger_transactions",
+        filters={
+            "ledger_name": ledger_name,
+            "from_date": from_date,
+            "to_date": to_date,
+            "limit": limit,
+        },
+    )
+
+
+def inventory(
+    *,
+    node_code: str,
+    accounting_payload: dict[str, Any],
+    stock_item_name: str = "",
+    from_date="",
+    to_date="",
+    limit=5000,
+):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="inventory",
+        filters={
+            "stock_item_name": stock_item_name,
+            "from_date": from_date,
+            "to_date": to_date,
+            "limit": limit,
+        },
+    )
+
+
+def stock_items(*, node_code: str, accounting_payload: dict[str, Any], limit=5000):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="stock_items",
+        filters={"limit": limit},
+    )
+
+
+def hsn_history(*, node_code: str, accounting_payload: dict[str, Any], stock_item_name: str):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="hsn_history",
+        filters={"stock_item_name": stock_item_name},
+    )
+
+
+def gst_history(*, node_code: str, accounting_payload: dict[str, Any], stock_item_name: str):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="gst_history",
+        filters={"stock_item_name": stock_item_name},
+    )
+
+
+def cash_transactions(
+    *,
+    node_code: str,
+    accounting_payload: dict[str, Any],
+    ledger_name: str = "Cash",
+    from_date="",
+    to_date="",
+    limit=5000,
+):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="cash_transactions",
+        filters={
+            "ledger_name": ledger_name,
+            "from_date": from_date,
+            "to_date": to_date,
+            "limit": limit,
+        },
+    )
+
+
+def voucher(*, node_code: str, accounting_payload: dict[str, Any], voucher_guid: str):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="voucher",
+        filters={"voucher_guid": voucher_guid},
+    )
+
+
+def mirror_exceptions(*, node_code: str, accounting_payload: dict[str, Any], limit=5000):
+    return mirror_query(
+        node_code=node_code,
+        accounting_payload=accounting_payload,
+        query="exceptions",
+        filters={"limit": limit},
+    )
diff --git a/app/modules/documents/agent_package.py b/app/modules/documents/agent_package.py
index 4737f57..68e3f81 100644
--- a/app/modules/documents/agent_package.py
+++ b/app/modules/documents/agent_package.py
@@ -4,7 +4,7 @@ import io
 from pathlib import Path
 import zipfile
 
-ERP_LOCAL_AGENT_VERSION = "1.22.23"
+ERP_LOCAL_AGENT_VERSION = "1.23.0"
 ERP_LOCAL_AGENT_NAME = "ERP Local Agent"
 RUNTIME_ROOT = Path(__file__).resolve().parent / "local_agent_runtime"
 _DETERMINISTIC_ZIP_TIMESTAMP = (2026, 1, 1, 0, 0, 0)
@@ -65,7 +65,7 @@ def _build_zip(*, env_text: str | None, include_env: bool, include_admin_readme:
             text = (
                 f"ERP Local Agent {ERP_LOCAL_AGENT_VERSION}\n"
                 "Existing storage, WebSocket tunnel, dashboard, Tally mapping and client .act functionality are preserved.\n"
-                "Existing master/transaction sync and depreciation are preserved. Phase 5 adds neutral historical-ledger evidence read capability for server-side learning.\n"
+                "Existing accounting, cash-payment, depreciation, storage, tunnel and update features are preserved. Version 1.23.0 adds the read-only Accounting Mirror analytics runtime.\n"
                 "Dashboard: http://127.0.0.1:8788\nDesktop dashboard is single-instance: repeated shortcut clicks focus the existing window without starting another Local Agent.\nUpdate dashboard shows check, download, install, restart and completion progress.\n"
             )
             _write_zip_bytes(dst, "README_ERP_LOCAL_AGENT.txt", text.encode("utf-8"))
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py b/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
index f65a262..d51b5a1 100644
--- a/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/__init__.py
@@ -1,2 +1,2 @@
-__version__ = "1.22.23"
+__version__ = "1.23.0"
 AGENT_NAME = "ERP Local Agent"
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_mirror.py b/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_mirror.py
new file mode 100644
index 0000000..1c48c06
--- /dev/null
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/accounting_mirror.py
@@ -0,0 +1,516 @@
+from __future__ import annotations
+
+from dataclasses import dataclass
+from datetime import datetime, timezone
+import json
+import os
+from pathlib import Path
+import shutil
+import sqlite3
+import subprocess
+import sys
+import tempfile
+from typing import Any
+
+
+MIRROR_SCHEMA_VERSION = "3.0.1"
+DEFAULT_DSN = "TallyODBC64_9000"
+
+
+def _utc_now() -> str:
+    return datetime.now(timezone.utc).isoformat()
+
+
+def _text(value: Any) -> str:
+    return str(value or "").replace("\x04", "").strip()
+
+
+def _float(value: Any) -> float:
+    try:
+        return float(value or 0)
+    except Exception:
+        return 0.0
+
+
+@dataclass(frozen=True)
+class MirrorPaths:
+    accounting_db: Path
+    mirror_db: Path
+    work_root: Path
+    extractor_exe: Path
+    tdl_file: Path
+    loader_file: Path
+
+
+class AccountingMirrorEngine:
+    """Read-only Tally -> local SQLite accounting mirror.
+
+    The existing client .act database is deliberately left untouched.
+    The mirror lives beside it as client_XXXXXXXX_mirror.act so existing
+    accounting, cash-payment, depreciation, storage and review features
+    continue to use their current database and business logic unchanged.
+    """
+
+    def __init__(self, store, logger):
+        self.store = store
+        self.logger = logger
+        self.runtime_root = Path(__file__).resolve().parent / "mirror_runtime"
+        self.agent_data_root = Path(__file__).resolve().parents[1] / "data" / "accounting_mirror"
+        self.agent_data_root.mkdir(parents=True, exist_ok=True)
+
+    def paths(self, client_id: int) -> MirrorPaths:
+        accounting_db = self.store.db_path(int(client_id))
+        key = accounting_db.stem
+        mirror_db = accounting_db.with_name(f"{key}_mirror.act")
+        runtime_dir = self.agent_data_root / "runtime"
+        runtime_dir.mkdir(parents=True, exist_ok=True)
+        return MirrorPaths(
+            accounting_db=accounting_db,
+            mirror_db=mirror_db,
+            work_root=accounting_db.parent / ".mirror_sync",
+            extractor_exe=runtime_dir / "TallyAccountingMirrorV301.exe",
+            tdl_file=self.runtime_root / "ERP_Accounting_Mirror_v3_0_1.tdl",
+            loader_file=self.runtime_root / "build_act_v3_0_1.py",
+        )
+
+    @staticmethod
+    def _find_csc() -> Path:
+        windir = Path(os.environ.get("WINDIR") or r"C:\Windows")
+        candidates = [
+            windir / "Microsoft.NET/Framework64/v4.0.30319/csc.exe",
+            windir / "Microsoft.NET/Framework/v4.0.30319/csc.exe",
+        ]
+        for candidate in candidates:
+            if candidate.is_file():
+                return candidate
+        raise RuntimeError(
+            "Microsoft .NET Framework C# compiler (csc.exe) was not found. "
+            "Windows .NET Framework 4.x is required for the Tally ODBC mirror reader."
+        )
+
+    def _ensure_extractor(self, paths: MirrorPaths) -> None:
+        source = self.runtime_root / "TallyAccountingMirrorV301.cs"
+        if not source.is_file():
+            raise RuntimeError(f"Accounting Mirror C# source is missing: {source}")
+        rebuild = not paths.extractor_exe.is_file()
+        if not rebuild:
+            try:
+                rebuild = source.stat().st_mtime > paths.extractor_exe.stat().st_mtime
+            except OSError:
+                rebuild = True
+        if not rebuild:
+            return
+        csc = self._find_csc()
+        paths.extractor_exe.parent.mkdir(parents=True, exist_ok=True)
+        cmd = [
+            str(csc),
+            "/nologo",
+            "/target:exe",
+            f"/out:{paths.extractor_exe}",
+            "/reference:System.Data.dll",
+            str(source),
+        ]
+        cp = subprocess.run(cmd, capture_output=True, text=True, timeout=120)
+        if cp.returncode != 0 or not paths.extractor_exe.is_file():
+            detail = (cp.stdout or "") + "\n" + (cp.stderr or "")
+            raise RuntimeError("Accounting Mirror extractor build failed: " + detail.strip())
+
+    @staticmethod
+    def _database_summary(db_path: Path) -> dict[str, Any]:
+        if not db_path.is_file():
+            return {"ready": False}
+        db = sqlite3.connect(db_path, timeout=30)
+        db.row_factory = sqlite3.Row
+        try:
+            sync = db.execute(
+                "SELECT * FROM sync_state ORDER BY last_sync_at DESC LIMIT 1"
+            ).fetchone()
+            company = db.execute(
+                "SELECT * FROM company_master ORDER BY synced_at DESC LIMIT 1"
+            ).fetchone()
+            counts = {}
+            for table in (
+                "ledger_master",
+                "stock_item_master",
+                "stock_item_hsn_detail",
+                "stock_item_gst_detail",
+                "voucher",
+                "voucher_ledger_entry",
+                "inventory_movement",
+            ):
+                try:
+                    counts[table] = int(db.execute(f"SELECT COUNT(*) FROM {table}").fetchone()[0])
+                except sqlite3.Error:
+                    counts[table] = 0
+            unbalanced = 0
+            try:
+                unbalanced = int(
+                    db.execute(
+                        "SELECT COUNT(*) FROM voucher_balance_check "
+                        "WHERE ABS(COALESCE(difference,0)) > 0.01"
+                    ).fetchone()[0]
+                )
+            except sqlite3.Error:
+                pass
+            return {
+                "ready": True,
+                "path": str(db_path),
+                "size_bytes": db_path.stat().st_size,
+                "company": dict(company) if company else {},
+                "sync": dict(sync) if sync else {},
+                "counts": counts,
+                "unbalanced_vouchers": unbalanced,
+            }
+        finally:
+            db.close()
+
+    def status(self, client_id: int) -> dict[str, Any]:
+        paths = self.paths(client_id)
+        return {
+            "mirror_schema_version": MIRROR_SCHEMA_VERSION,
+            "client_id": int(client_id),
+            "tdl_path": str(paths.tdl_file),
+            "tdl_exists": paths.tdl_file.is_file(),
+            "extractor_ready": paths.extractor_exe.is_file(),
+            "accounting_db_path": str(paths.accounting_db),
+            "mirror_db_path": str(paths.mirror_db),
+            "mirror": self._database_summary(paths.mirror_db),
+        }
+
+    def sync(
+        self,
+        *,
+        client_id: int,
+        expected_company_name: str = "",
+        expected_company_guid: str = "",
+        dsn: str = DEFAULT_DSN,
+        timeout_seconds: int = 300,
+    ) -> dict[str, Any]:
+        paths = self.paths(client_id)
+        if not paths.accounting_db.parent.exists():
+            paths.accounting_db.parent.mkdir(parents=True, exist_ok=True)
+        if not paths.tdl_file.is_file() or not paths.loader_file.is_file():
+            raise RuntimeError("Accounting Mirror runtime resources are incomplete.")
+
+        self._ensure_extractor(paths)
+
+        shutil.rmtree(paths.work_root, ignore_errors=True)
+        paths.work_root.mkdir(parents=True, exist_ok=True)
+        output_dir = paths.work_root / "mirror_output_v3_0_1"
+
+        cmd = [
+            str(paths.extractor_exe),
+            "--dsn",
+            str(dsn or DEFAULT_DSN),
+            "--out",
+            str(output_dir),
+        ]
+        self.logger.info(
+            "Accounting Mirror extraction starting client_id=%s expected_company=%s",
+            client_id,
+            expected_company_name,
+        )
+        try:
+            cp = subprocess.run(
+                cmd,
+                capture_output=True,
+                text=True,
+                timeout=max(30, int(timeout_seconds)),
+            )
+        except subprocess.TimeoutExpired as exc:
+            raise RuntimeError(
+                f"Accounting Mirror ODBC extraction timed out after {timeout_seconds} seconds."
+            ) from exc
+
+        extraction_log = ((cp.stdout or "") + "\n" + (cp.stderr or "")).strip()
+        (paths.work_root / "extractor.log").write_text(extraction_log, encoding="utf-8")
+        if cp.returncode != 0:
+            raise RuntimeError("Accounting Mirror ODBC extraction failed. " + extraction_log[-4000:])
+
+        loader_copy = paths.work_root / "build_act_v3_0_1.py"
+        shutil.copy2(paths.loader_file, loader_copy)
+        loader = subprocess.run(
+            [
+                sys.executable,
+                str(loader_copy),
+                "--source",
+                output_dir.name,
+            ],
+            cwd=str(paths.work_root),
+            capture_output=True,
+            text=True,
+            timeout=max(60, int(timeout_seconds)),
+        )
+        loader_log = ((loader.stdout or "") + "\n" + (loader.stderr or "")).strip()
+        (paths.work_root / "loader.log").write_text(loader_log, encoding="utf-8")
+        if loader.returncode != 0:
+            raise RuntimeError("Accounting Mirror SQLite build failed. " + loader_log[-4000:])
+
+        candidate = output_dir / "accounting_mirror_v3_0_1.act"
+        if not candidate.is_file():
+            raise RuntimeError("Accounting Mirror SQLite database was not produced.")
+
+        candidate_summary = self._database_summary(candidate)
+        company = candidate_summary.get("company") or {}
+        actual_name = _text(company.get("company_name"))
+        actual_guid = _text(company.get("company_guid"))
+        exp_name = _text(expected_company_name)
+        exp_guid = _text(expected_company_guid)
+
+        if exp_guid and actual_guid and exp_guid != actual_guid:
+            raise RuntimeError(
+                f"Mirror company GUID mismatch. ERP expected {exp_guid}, Tally returned {actual_guid}."
+            )
+        if exp_name and actual_name and exp_name.casefold() != actual_name.casefold():
+            raise RuntimeError(
+                f"Mirror company mismatch. ERP expected '{exp_name}', Tally returned '{actual_name}'."
+            )
+
+        paths.mirror_db.parent.mkdir(parents=True, exist_ok=True)
+        temp_target = paths.mirror_db.with_suffix(".act.new")
+        if temp_target.exists():
+            temp_target.unlink()
+
+        src = sqlite3.connect(candidate, timeout=60)
+        dst = sqlite3.connect(temp_target, timeout=60)
+        try:
+            src.backup(dst)
+            dst.commit()
+        finally:
+            dst.close()
+            src.close()
+        temp_target.replace(paths.mirror_db)
+
+        summary = self._database_summary(paths.mirror_db)
+        self.logger.info(
+            "Accounting Mirror sync completed client_id=%s company=%s vouchers=%s",
+            client_id,
+            actual_name,
+            (summary.get("counts") or {}).get("voucher"),
+        )
+        return {
+            "ok": True,
+            "synced_at_utc": _utc_now(),
+            "extractor_log_tail": extraction_log[-2000:],
+            "loader_log_tail": loader_log[-2000:],
+            **self.status(client_id),
+        }
+
+    def _connect(self, client_id: int) -> sqlite3.Connection:
+        path = self.paths(client_id).mirror_db
+        if not path.is_file():
+            raise RuntimeError(
+                "Accounting Mirror is not available for this client/FY. Run Mirror Sync first."
+            )
+        db = sqlite3.connect(path, timeout=30)
+        db.row_factory = sqlite3.Row
+        db.execute("PRAGMA query_only=ON")
+        return db
+
+    @staticmethod
+    def _rows(db: sqlite3.Connection, sql: str, params=()) -> list[dict[str, Any]]:
+        return [dict(row) for row in db.execute(sql, params).fetchall()]
+
+    def query(self, client_id: int, query_name: str, filters: dict[str, Any] | None = None) -> dict[str, Any]:
+        filters = filters or {}
+        name = _text(query_name).lower()
+        limit = max(1, min(5000, int(filters.get("limit") or 500)))
+        from_date = _text(filters.get("from_date"))
+        to_date = _text(filters.get("to_date"))
+        db = self._connect(client_id)
+        try:
+            if name == "summary":
+                return self._database_summary(self.paths(client_id).mirror_db)
+
+            if name == "daybook":
+                where = ["1=1"]
+                params: list[Any] = []
+                if from_date:
+                    where.append("date >= ?"); params.append(from_date)
+                if to_date:
+                    where.append("date <= ?"); params.append(to_date)
+                rows = self._rows(
+                    db,
+                    "SELECT * FROM daybook_flat WHERE " + " AND ".join(where)
+                    + " ORDER BY date,voucher_type,voucher_number LIMIT ?",
+                    (*params, limit),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "trial_balance":
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT
+                        lm.ledger_guid,
+                        lm.ledger_name,
+                        lm.parent_group,
+                        COALESCE(lm.opening_balance,0) AS opening_balance,
+                        ROUND(COALESCE(SUM(CASE WHEN vle.dr_cr='DR' THEN vle.amount ELSE 0 END),0),2) AS debit,
+                        ROUND(COALESCE(SUM(CASE WHEN vle.dr_cr='CR' THEN vle.amount ELSE 0 END),0),2) AS credit,
+                        ROUND(COALESCE(lm.opening_balance,0)
+                            + COALESCE(SUM(CASE WHEN vle.dr_cr='CR' THEN vle.amount ELSE 0 END),0)
+                            - COALESCE(SUM(CASE WHEN vle.dr_cr='DR' THEN vle.amount ELSE 0 END),0),2) AS closing_balance
+                    FROM ledger_master lm
+                    LEFT JOIN voucher_ledger_entry vle
+                      ON vle.ledger_name = lm.ledger_name
+                    GROUP BY lm.ledger_guid,lm.ledger_name,lm.parent_group,lm.opening_balance
+                    ORDER BY lm.parent_group,lm.ledger_name
+                    LIMIT ?
+                    """,
+                    (limit,),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "ledger_transactions":
+                ledger = _text(filters.get("ledger_name"))
+                if not ledger:
+                    raise ValueError("ledger_name is required.")
+                where = ["ledger_name = ?"]
+                params: list[Any] = [ledger]
+                if from_date:
+                    where.append("voucher_date >= ?"); params.append(from_date)
+                if to_date:
+                    where.append("voucher_date <= ?"); params.append(to_date)
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT voucher_date,voucher_type,voucher_number,party_ledger,
+                           voucher_guid,dr_cr,amount,raw_amount,alter_id
+                    FROM voucher_ledger_entry
+                    WHERE """ + " AND ".join(where) +
+                    " ORDER BY voucher_date,voucher_number,line_no LIMIT ?",
+                    (*params, limit),
+                )
+                return {"ledger_name": ledger, "rows": rows, "count": len(rows)}
+
+            if name == "inventory":
+                item = _text(filters.get("stock_item_name"))
+                where = ["1=1"]
+                params: list[Any] = []
+                if item:
+                    where.append("stock_item_name = ?"); params.append(item)
+                if from_date:
+                    where.append("voucher_date >= ?"); params.append(from_date)
+                if to_date:
+                    where.append("voucher_date <= ?"); params.append(to_date)
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT voucher_date,voucher_type,voucher_number,party_ledger,
+                           stock_item_name,hsn,gst_rate,cgst_rate,sgst_rate,igst_rate,cess_rate,
+                           direction,signed_qty,uom,rate,signed_value,voucher_guid
+                    FROM inventory_movement
+                    WHERE """ + " AND ".join(where) +
+                    " ORDER BY voucher_date,voucher_number,line_no LIMIT ?",
+                    (*params, limit),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "stock_items":
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT product_name,parent_group,base_uom,opening_qty,opening_value,
+                           current_hsn,current_gst_rate,gst_type_of_supply,gst_applicable,stock_item_guid
+                    FROM stock_item_master ORDER BY product_name LIMIT ?
+                    """,
+                    (limit,),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "hsn_history":
+                item = _text(filters.get("stock_item_name"))
+                if not item:
+                    raise ValueError("stock_item_name is required.")
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT stock_item_name,history_position,applicable_from,hsn_source,
+                           hsn_code,hsn_value,effective_hsn,description
+                    FROM stock_item_hsn_detail
+                    WHERE stock_item_name = ? COLLATE NOCASE
+                    ORDER BY applicable_from,history_position
+                    """,
+                    (item,),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "gst_history":
+                item = _text(filters.get("stock_item_name"))
+                if not item:
+                    raise ValueError("stock_item_name is required.")
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT stock_item_name,history_position,applicable_from,gst_source,taxability,
+                           supply_type,reporting_uom,state_name,cgst_rate,sgst_rate,igst_rate,
+                           cess_rate,total_gst_rate
+                    FROM stock_item_gst_detail
+                    WHERE stock_item_name = ? COLLATE NOCASE
+                    ORDER BY applicable_from,history_position
+                    """,
+                    (item,),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "cash_transactions":
+                ledger = _text(filters.get("ledger_name")) or "Cash"
+                where = ["ledger_name = ?"]
+                params: list[Any] = [ledger]
+                if from_date:
+                    where.append("voucher_date >= ?"); params.append(from_date)
+                if to_date:
+                    where.append("voucher_date <= ?"); params.append(to_date)
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT voucher_date,voucher_type,voucher_number,party_ledger,
+                           ledger_name,dr_cr,amount,voucher_guid
+                    FROM voucher_ledger_entry
+                    WHERE """ + " AND ".join(where) +
+                    " ORDER BY voucher_date,voucher_number,line_no LIMIT ?",
+                    (*params, limit),
+                )
+                return {"rows": rows, "count": len(rows)}
+
+            if name == "voucher":
+                guid = _text(filters.get("voucher_guid"))
+                if not guid:
+                    raise ValueError("voucher_guid is required.")
+                voucher = db.execute("SELECT * FROM voucher WHERE voucher_guid=?", (guid,)).fetchone()
+                ledger_rows = self._rows(
+                    db,
+                    "SELECT * FROM voucher_ledger_entry WHERE voucher_guid=? ORDER BY line_no",
+                    (guid,),
+                )
+                inventory_rows = self._rows(
+                    db,
+                    "SELECT * FROM inventory_movement WHERE voucher_guid=? ORDER BY line_no",
+                    (guid,),
+                )
+                return {
+                    "voucher": dict(voucher) if voucher else None,
+                    "ledger_entries": ledger_rows,
+                    "inventory_entries": inventory_rows,
+                }
+
+            if name == "exceptions":
+                rows = self._rows(
+                    db,
+                    """
+                    SELECT * FROM voucher_balance_check
+                    WHERE ABS(COALESCE(difference,0)) > 0.01
+                    ORDER BY ABS(difference) DESC LIMIT ?
+                    """,
+                    (limit,),
+                )
+                return {"unbalanced_vouchers": rows, "count": len(rows)}
+
+            raise ValueError(
+                "Unsupported mirror query. Supported: summary, daybook, trial_balance, "
+                "ledger_transactions, inventory, stock_items, hsn_history, gst_history, "
+                "cash_transactions, voucher, exceptions."
+            )
+        finally:
+            db.close()
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py b/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
index 034e3c0..a1cde59 100644
--- a/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/commands.py
@@ -13,6 +13,7 @@ from . import __version__
 from .accounting_store import LocalAccountingStore
 from .tally import TallyLiveConnector
 from .native_voucher_engine import NativeVoucherEngine
+from .accounting_mirror import AccountingMirrorEngine
 
 
 _CASH_TALLY_EXTRACTION_LOCK = threading.Lock()
@@ -66,6 +67,7 @@ class AgentCommandProcessor:
         self.logger = logger
         self.store = LocalAccountingStore(config.storage_root)
         self.tally = TallyLiveConnector()
+        self.mirror = AccountingMirrorEngine(self.store, logger)
 
     def process(self, command: dict[str, Any]) -> dict[str, Any]:
         command_id = str(command.get("command_id") or "").strip()
@@ -144,6 +146,12 @@ class AgentCommandProcessor:
                 result = self._approve_it_depreciation(payload)
             elif action == "accounting_post_it_depreciation":
                 result = self._post_it_depreciation(payload)
+            elif action == "accounting_mirror_status":
+                result = self._accounting_mirror_status(payload)
+            elif action == "accounting_mirror_sync":
+                result = self._accounting_mirror_sync(payload)
+            elif action == "accounting_mirror_query":
+                result = self._accounting_mirror_query(payload)
             else:
                 raise ValueError(f"Unsupported local-agent command: {action}")
             ok = True
@@ -2791,3 +2799,51 @@ class AgentCommandProcessor:
             )
             raise
 
+
+
+    def _accounting_mirror_status(self, payload: dict[str, Any]) -> dict[str, Any]:
+        client_id = int(payload.get("client_id") or 0)
+        if client_id <= 0:
+            raise ValueError("client_id is required.")
+        return self.mirror.status(client_id)
+
+    def _accounting_mirror_sync(self, payload: dict[str, Any]) -> dict[str, Any]:
+        client_id = int(payload.get("client_id") or 0)
+        if client_id <= 0:
+            raise ValueError("client_id is required.")
+
+        expected_company_name = str(
+            payload.get("company_name")
+            or payload.get("tally_company_name")
+            or payload.get("expected_company_name")
+            or ""
+        ).strip()
+        expected_company_guid = str(
+            payload.get("company_guid")
+            or payload.get("tally_guid")
+            or payload.get("expected_company_guid")
+            or ""
+        ).strip()
+
+        # The extractor reads the active Tally company/period.  The produced
+        # SQLite mirror is verified against the ERP-selected company before
+        # the current mirror database is replaced.
+        return self.mirror.sync(
+            client_id=client_id,
+            expected_company_name=expected_company_name,
+            expected_company_guid=expected_company_guid,
+            dsn=str(payload.get("dsn") or "TallyODBC64_9000").strip(),
+            timeout_seconds=int(payload.get("timeout_seconds") or 300),
+        )
+
+    def _accounting_mirror_query(self, payload: dict[str, Any]) -> dict[str, Any]:
+        client_id = int(payload.get("client_id") or 0)
+        if client_id <= 0:
+            raise ValueError("client_id is required.")
+        query_name = str(payload.get("query") or payload.get("query_name") or "").strip()
+        if not query_name:
+            raise ValueError("query is required.")
+        filters = payload.get("filters") or {}
+        if not isinstance(filters, dict):
+            raise ValueError("filters must be an object.")
+        return self.mirror.query(client_id, query_name, filters)
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/ERP_Accounting_Mirror_v3_0_1.tdl b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/ERP_Accounting_Mirror_v3_0_1.tdl
new file mode 100644
index 0000000..81d5237
--- /dev/null
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/ERP_Accounting_Mirror_v3_0_1.tdl
@@ -0,0 +1,165 @@
+;; ============================================================
+;; ERP Accounting Mirror - Unified GST v2.3
+;; SINGLE TDL / READ ONLY / NO XML / NO TALLY WRITES
+;; ============================================================
+
+;; ================================================================
+;; ERP Accounting Mirror v2
+;; READ-ONLY Tally ODBC collections.
+;; Uses the active Tally company and active Tally period.
+;; ================================================================
+
+[Collection : ERPAMCompanyInfo]
+    Type          : Company
+    Fetch         : Name, GUID, AlterID, StartingFrom, BooksFrom
+    Is ODBC Table : Yes
+
+[Collection : ERPAMLedgerMaster]
+    Type          : Ledger
+    Fetch         : Name, Parent, GUID, AlterID, OpeningBalance, ClosingBalance, IsRevenue, PartyGSTIN, GSTRegistrationType
+    Is ODBC Table : Yes
+
+[Collection : ERPAMStockMaster]
+    Type          : StockItem
+    Fetch         : Name, Parent, GUID, AlterID, BaseUnits, OpeningBalance, OpeningValue, GSTApplicable, GSTRepUoM, GSTTypeofSupply, GSTItemHSNCodeEx
+    Is ODBC Table : Yes
+
+[Collection : ERPAMVoucherSource]
+    Type  : Voucher
+    Fetch : GUID, AlterID, MasterID, Date, VoucherTypeName, VoucherNumber, PartyLedgerName, Narration, Reference, Amount, IsCancelled, IsOptional
+
+[Collection : ERPAMVoucherHeader]
+    Source Collection : ERPAMVoucherSource
+    Compute : VoucherGUID      : $GUID
+    Compute : VoucherAlterID   : $AlterID
+    Compute : VoucherMasterID  : $MasterID
+    Compute : VoucherDate      : $Date
+    Compute : VoucherType      : $VoucherTypeName
+    Compute : VoucherNumber    : $VoucherNumber
+    Compute : PartyLedger      : $PartyLedgerName
+    Compute : VoucherNarration : $Narration
+    Compute : VoucherReference : $Reference
+    Compute : VoucherAmount    : $Amount
+    Compute : IsCancelled      : $IsCancelled
+    Compute : IsOptional       : $IsOptional
+    Is ODBC Table : Yes
+
+[Collection : ERPAMVoucherLedger]
+    Source Collection : ERPAMVoucherSource
+    Walk              : All Ledger Entries
+    By : VoucherGUID      : $$Owner:$GUID
+    By : VoucherAlterID   : $$Owner:$AlterID
+    By : VoucherMasterID  : $$Owner:$MasterID
+    By : VoucherDate      : $$Owner:$Date
+    By : VoucherType      : $$Owner:$VoucherTypeName
+    By : VoucherNumber    : $$Owner:$VoucherNumber
+    By : PartyLedger      : $$Owner:$PartyLedgerName
+    By : LedgerName       : $LedgerName
+    By : IsDeemedPositive : $IsDeemedPositive
+    Aggr Compute : LedgerAmount : Sum : $Amount
+    Is ODBC Table : Yes
+
+[Collection : ERPAMInventoryMovement]
+    Source Collection : ERPAMVoucherSource
+    Walk              : Inventory Entries
+    By : VoucherGUID      : $$Owner:$GUID
+    By : VoucherAlterID   : $$Owner:$AlterID
+    By : VoucherMasterID  : $$Owner:$MasterID
+    By : VoucherDate      : $$Owner:$Date
+    By : VoucherType      : $$Owner:$VoucherTypeName
+    By : VoucherNumber    : $$Owner:$VoucherNumber
+    By : PartyLedger      : $$Owner:$PartyLedgerName
+    By : StockItemName    : $StockItemName
+    By : HSNCode          : $GSTItemHSNCodeEx
+    By : BilledQty        : $BilledQty
+    By : ActualQty        : $ActualQty
+    By : Rate             : $Rate
+    By : IsDeemedPositive : $IsDeemedPositive
+    Aggr Compute : InventoryAmount : Sum : $Amount
+    Is ODBC Table : Yes
+
+;; ================================================================
+;; PROVEN STOCK ITEM HSN DIRECT EVALUATION
+;; Only HSNDetails[1..5] are used because those exact positions
+;; were already tested successfully.
+;; ================================================================
+
+[Collection : ERPAMStockHSNExport]
+    Type          : StockItem
+    Fetch         : Name, GUID, AlterID, Parent, BaseUnits, GSTApplicable, GSTTypeofSupply
+
+    Compute : HSNSource1         : $().HSNDetails[1].SrcOfHSNDetails
+    Compute : HSNApplicableFrom1 : $().HSNDetails[1].ApplicableFrom
+    Compute : HSNCode1           : $().HSNDetails[1].HSNCode
+    Compute : HSNValue1          : $().HSNDetails[1].HSN
+    Compute : HSNDescription1    : $().HSNDetails[1].Description
+
+    Compute : HSNSource2         : $().HSNDetails[2].SrcOfHSNDetails
+    Compute : HSNApplicableFrom2 : $().HSNDetails[2].ApplicableFrom
+    Compute : HSNCode2           : $().HSNDetails[2].HSNCode
+    Compute : HSNValue2          : $().HSNDetails[2].HSN
+    Compute : HSNDescription2    : $().HSNDetails[2].Description
+
+    Compute : HSNSource3         : $().HSNDetails[3].SrcOfHSNDetails
+    Compute : HSNApplicableFrom3 : $().HSNDetails[3].ApplicableFrom
+    Compute : HSNCode3           : $().HSNDetails[3].HSNCode
+    Compute : HSNValue3          : $().HSNDetails[3].HSN
+    Compute : HSNDescription3    : $().HSNDetails[3].Description
+
+    Compute : HSNSource4         : $().HSNDetails[4].SrcOfHSNDetails
+    Compute : HSNApplicableFrom4 : $().HSNDetails[4].ApplicableFrom
+    Compute : HSNCode4           : $().HSNDetails[4].HSNCode
+    Compute : HSNValue4          : $().HSNDetails[4].HSN
+    Compute : HSNDescription4    : $().HSNDetails[4].Description
+
+    Compute : HSNSource5         : $().HSNDetails[5].SrcOfHSNDetails
+    Compute : HSNApplicableFrom5 : $().HSNDetails[5].ApplicableFrom
+    Compute : HSNCode5           : $().HSNDetails[5].HSNCode
+    Compute : HSNValue5          : $().HSNDetails[5].HSN
+    Compute : HSNDescription5    : $().HSNDetails[5].Description
+
+    Is ODBC Table : Yes
+
+
+;; ================================================================
+;; PROVEN STOCK ITEM GST RATE DIRECT EVALUATION
+;; Exact tested path:
+;; GSTDetails[1] -> StateWiseDetails[1] -> RateDetails[1..4]
+;; ================================================================
+
+[Collection : ERPAMStockGSTExport]
+    Type          : StockItem
+    Fetch         : Name, GUID, AlterID, Parent, BaseUnits, GSTApplicable, GSTTypeofSupply, GSTRepUoM
+
+    Compute : GSTApplicableFrom : $().GSTDetails[1].ApplicableFrom
+    Compute : GSTSource         : $().GSTDetails[1].SrcOfGSTDetails
+    Compute : GSTTaxability     : $().GSTDetails[1].Taxability
+    Compute : GSTSupplyType     : $().GSTDetails[1].SupplyType
+    Compute : GSTReportingUOM   : $().GSTDetails[1].ReportingUOM
+    Compute : GSTStateName      : $().GSTDetails[1].StateWiseDetails[1].StateName
+
+    Compute : GSTRateDutyHead1  : $().GSTDetails[1].StateWiseDetails[1].RateDetails[1].GSTRateDutyHead
+    Compute : GSTRate1          : $().GSTDetails[1].StateWiseDetails[1].RateDetails[1].GSTRate
+    Compute : GSTValuationType1 : $().GSTDetails[1].StateWiseDetails[1].RateDetails[1].GSTRateValuationType
+    Compute : GSTRatePerUnit1   : $().GSTDetails[1].StateWiseDetails[1].RateDetails[1].GSTRatePerUnit
+
+    Compute : GSTRateDutyHead2  : $().GSTDetails[1].StateWiseDetails[1].RateDetails[2].GSTRateDutyHead
+    Compute : GSTRate2          : $().GSTDetails[1].StateWiseDetails[1].RateDetails[2].GSTRate
+    Compute : GSTValuationType2 : $().GSTDetails[1].StateWiseDetails[1].RateDetails[2].GSTRateValuationType
+    Compute : GSTRatePerUnit2   : $().GSTDetails[1].StateWiseDetails[1].RateDetails[2].GSTRatePerUnit
+
+    Compute : GSTRateDutyHead3  : $().GSTDetails[1].StateWiseDetails[1].RateDetails[3].GSTRateDutyHead
+    Compute : GSTRate3          : $().GSTDetails[1].StateWiseDetails[1].RateDetails[3].GSTRate
+    Compute : GSTValuationType3 : $().GSTDetails[1].StateWiseDetails[1].RateDetails[3].GSTRateValuationType
+    Compute : GSTRatePerUnit3   : $().GSTDetails[1].StateWiseDetails[1].RateDetails[3].GSTRatePerUnit
+
+    Compute : GSTRateDutyHead4  : $().GSTDetails[1].StateWiseDetails[1].RateDetails[4].GSTRateDutyHead
+    Compute : GSTRate4          : $().GSTDetails[1].StateWiseDetails[1].RateDetails[4].GSTRate
+    Compute : GSTValuationType4 : $().GSTDetails[1].StateWiseDetails[1].RateDetails[4].GSTRateValuationType
+    Compute : GSTRatePerUnit4   : $().GSTDetails[1].StateWiseDetails[1].RateDetails[4].GSTRatePerUnit
+
+    Is ODBC Table : Yes
+
+;; ============================================================
+;; END
+;; ============================================================
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/TallyAccountingMirrorV301.cs b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/TallyAccountingMirrorV301.cs
new file mode 100644
index 0000000..e5b27d8
--- /dev/null
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/TallyAccountingMirrorV301.cs
@@ -0,0 +1,148 @@
+using System;
+using System.Collections.Generic;
+using System.Data.Odbc;
+using System.Diagnostics;
+using System.Globalization;
+using System.IO;
+using System.Text;
+
+class TallyAccountingMirrorV301
+{
+    static string Safe(object v) {
+        if (v == null || v == DBNull.Value) return "";
+        return Convert.ToString(v, CultureInfo.InvariantCulture) ?? "";
+    }
+
+    static string Csv(string v) {
+        v = v ?? "";
+        if (v.Contains("\"")) v = v.Replace("\"","\"\"");
+        if (v.Contains(",") || v.Contains("\"") || v.Contains("\r") || v.Contains("\n"))
+            return "\"" + v + "\"";
+        return v;
+    }
+
+    static void Extract(OdbcConnection cn, string label, string sql, string path,
+                        out int rows, out double sec)
+    {
+        rows = 0;
+        var sw = Stopwatch.StartNew();
+        Console.WriteLine(label + " - BEFORE QUERY");
+        Console.Out.Flush();
+
+        using (var cmd = cn.CreateCommand()) {
+            cmd.CommandText = sql;
+            cmd.CommandTimeout = 120;
+            using (var r = cmd.ExecuteReader()) {
+                sec = sw.Elapsed.TotalSeconds;
+                Console.WriteLine(label + " - QUERY RETURNED in " + sec.ToString("0.000") + " sec");
+
+                var headers = new List<string>();
+                for (int i=0; i<r.FieldCount; i++) headers.Add(r.GetName(i));
+
+                using (var w = new StreamWriter(path,false,new UTF8Encoding(true))) {
+                    w.WriteLine(String.Join(",",headers.ConvertAll(Csv)));
+                    while (r.Read()) {
+                        rows++;
+                        var vals = new List<string>();
+                        for (int i=0; i<r.FieldCount; i++) vals.Add(Safe(r.GetValue(i)));
+                        w.WriteLine(String.Join(",",vals.ConvertAll(Csv)));
+                        if (rows <= 2)
+                            Console.WriteLine(label+" ROW "+rows+" | "+String.Join(" | ",vals));
+                    }
+                }
+            }
+        }
+
+        Console.WriteLine(label+" - ROWS READ: "+rows);
+        Console.WriteLine(label+" - CSV: "+Path.GetFullPath(path));
+        Console.Out.Flush();
+    }
+
+    static int Main(string[] args)
+    {
+        string dsn="TallyODBC64_9000", outDir="mirror_output_v3_0_1";
+        for(int i=0;i<args.Length;i++) {
+            if(args[i]=="--dsn" && i+1<args.Length) dsn=args[++i];
+            else if(args[i]=="--out" && i+1<args.Length) outDir=args[++i];
+        }
+        Directory.CreateDirectory(outDir);
+
+        try {
+            var total=Stopwatch.StartNew();
+            Console.WriteLine("ERP ACCOUNTING MIRROR v3.0.1 - ERP INTEGRATION CANDIDATE");
+            Console.WriteLine("READ ONLY | ODBC | NO XML | NO TALLY WRITES");
+            Console.WriteLine("BEFORE CONNECT");
+
+            using(var cn=new OdbcConnection("DSN="+dsn+";")) {
+                cn.Open();
+                Console.WriteLine("CONNECTED");
+
+                int c,l,s,tax,v,vl,im;
+                double sc,sl,ss,stax,sv,svl,sim;
+
+                Extract(cn,"COMPANY",
+                    "SELECT $Name,$GUID,$AlterID,$StartingFrom,$BooksFrom FROM ERPAMCompanyInfo",
+                    Path.Combine(outDir,"company.csv"),out c,out sc);
+
+                Extract(cn,"LEDGER MASTER",
+                    "SELECT $GUID,$AlterID,$Name,$Parent,$OpeningBalance,$ClosingBalance,$IsRevenue,$PartyGSTIN,$GSTRegistrationType FROM ERPAMLedgerMaster",
+                    Path.Combine(outDir,"ledger_master.csv"),out l,out sl);
+
+                Extract(cn,"STOCK MASTER",
+                    "SELECT $GUID,$AlterID,$Name,$Parent,$BaseUnits,$OpeningBalance,$OpeningValue,$GSTApplicable,$GSTRepUoM,$GSTTypeofSupply,$GSTItemHSNCodeEx FROM ERPAMStockMaster",
+                    Path.Combine(outDir,"stock_master.csv"),out s,out ss);
+
+                Extract(cn,"STOCK HSN MASTER",
+                    "SELECT $Name,$GUID,$AlterID,$Parent,$BaseUnits,$GSTApplicable,$GSTTypeofSupply,"+
+                    "$HSNSource1,$HSNApplicableFrom1,$HSNCode1,$HSNValue1,$HSNDescription1,"+
+                    "$HSNSource2,$HSNApplicableFrom2,$HSNCode2,$HSNValue2,$HSNDescription2,"+
+                    "$HSNSource3,$HSNApplicableFrom3,$HSNCode3,$HSNValue3,$HSNDescription3,"+
+                    "$HSNSource4,$HSNApplicableFrom4,$HSNCode4,$HSNValue4,$HSNDescription4,"+
+                    "$HSNSource5,$HSNApplicableFrom5,$HSNCode5,$HSNValue5,$HSNDescription5 "+
+                    "FROM ERPAMStockHSNExport",
+                    Path.Combine(outDir,"stock_hsn_master.csv"),out tax,out stax);
+
+                int gstRows; double gstSec;
+                Extract(cn,"STOCK GST MASTER",
+                    "SELECT $Name,$GUID,$AlterID,$Parent,$BaseUnits,$GSTApplicable,$GSTTypeofSupply,$GSTRepUoM,"+
+                    "$GSTApplicableFrom,$GSTSource,$GSTTaxability,$GSTSupplyType,$GSTReportingUOM,$GSTStateName,"+
+                    "$GSTRateDutyHead1,$GSTRate1,$GSTValuationType1,$GSTRatePerUnit1,"+
+                    "$GSTRateDutyHead2,$GSTRate2,$GSTValuationType2,$GSTRatePerUnit2,"+
+                    "$GSTRateDutyHead3,$GSTRate3,$GSTValuationType3,$GSTRatePerUnit3,"+
+                    "$GSTRateDutyHead4,$GSTRate4,$GSTValuationType4,$GSTRatePerUnit4 "+
+                    "FROM ERPAMStockGSTExport",
+                    Path.Combine(outDir,"stock_gst_master.csv"),out gstRows,out gstSec);
+
+                Extract(cn,"VOUCHER HEADER",
+                    "SELECT $VoucherGUID,$VoucherAlterID,$VoucherMasterID,$VoucherDate,$VoucherType,$VoucherNumber,$PartyLedger,$VoucherNarration,$VoucherReference,$VoucherAmount,$IsCancelled,$IsOptional FROM ERPAMVoucherHeader",
+                    Path.Combine(outDir,"voucher_header.csv"),out v,out sv);
+
+                Extract(cn,"VOUCHER LEDGER",
+                    "SELECT $VoucherGUID,$VoucherAlterID,$VoucherMasterID,$VoucherDate,$VoucherType,$VoucherNumber,$PartyLedger,$LedgerName,$IsDeemedPositive,$LedgerAmount FROM ERPAMVoucherLedger",
+                    Path.Combine(outDir,"voucher_ledger.csv"),out vl,out svl);
+
+                Extract(cn,"INVENTORY",
+                    "SELECT $VoucherGUID,$VoucherAlterID,$VoucherMasterID,$VoucherDate,$VoucherType,$VoucherNumber,$PartyLedger,$StockItemName,$HSNCode,$BilledQty,$ActualQty,$Rate,$IsDeemedPositive,$InventoryAmount FROM ERPAMInventoryMovement",
+                    Path.Combine(outDir,"inventory_movement.csv"),out im,out sim);
+
+                Console.WriteLine("SUMMARY | Company="+c+
+                    " | Ledger="+l+
+                    " | Stock="+s+
+                    " | StockHSN="+tax+" | StockGST="+gstRows+
+                    " | Voucher="+v+
+                    " | VoucherLedger="+vl+
+                    " | Inventory="+im+
+                    " | TotalSeconds="+total.Elapsed.TotalSeconds.ToString("0.000"));
+            }
+
+            Console.WriteLine("SUCCESS");
+            return 0;
+        }
+        catch(Exception ex) {
+            Console.WriteLine("ERROR TYPE: "+ex.GetType().FullName);
+            Console.WriteLine("ERROR: "+ex.Message);
+            if(ex.InnerException!=null) Console.WriteLine("INNER: "+ex.InnerException.Message);
+            return 2;
+        }
+    }
+}
diff --git a/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/build_act_v3_0_1.py b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/build_act_v3_0_1.py
new file mode 100644
index 0000000..0d877f8
--- /dev/null
+++ b/app/modules/documents/local_agent_runtime/erp_local_agent/mirror_runtime/build_act_v3_0_1.py
@@ -0,0 +1,612 @@
+from pathlib import Path
+import argparse, csv, hashlib, re, sqlite3
+from datetime import datetime
+
+ROOT = Path(__file__).resolve().parent
+
+def ck(k): return (k or "").strip().lstrip("$").strip()
+def norm(row): return {ck(k):(v or "") for k,v in row.items()}
+def t(v): return (v or "").replace("\x04","").strip()
+
+def num(v):
+    s=t(v).replace(",","")
+    m=re.search(r"[-+]?\d+(?:\.\d+)?",s)
+    return float(m.group(0)) if m else None
+
+def integer(v):
+    x=num(v)
+    return int(x) if x is not None else None
+
+def yes(v):
+    return 1 if t(v).lower() in {"yes","true","1"} else 0
+
+def date_iso(v):
+    s=t(v)
+    if not s: return None
+    for fmt in ("%Y%m%d","%m/%d/%Y %H:%M:%S","%d-%b-%y","%d-%b-%Y",
+                "%d/%m/%Y","%m/%d/%Y","%Y-%m-%d"):
+        try:
+            return datetime.strptime(s,fmt).date().isoformat()
+        except ValueError:
+            pass
+    return s
+
+def unit_from_qty(v):
+    s=t(v)
+    m=re.search(r"[-+]?\d+(?:\.\d+)?\s*(.+)$",s)
+    return m.group(1).strip() if m else ""
+
+def csv_rows(src, name):
+    p=src/name
+    if not p.exists():
+        raise SystemExit(f"Missing {p}. Run run_v3_0.ps1 first.")
+    with p.open("r",encoding="utf-8-sig",newline="") as f:
+        r=csv.DictReader(f)
+        print(f"{name} headers:",[ck(x) for x in (r.fieldnames or [])])
+        for row in r:
+            yield norm(row)
+
+def company_instance_id(guid, name, starting_from, books_from):
+    raw="|".join([t(guid),t(name),t(starting_from),t(books_from)]).encode("utf-8")
+    return hashlib.sha256(raw).hexdigest()[:24]
+
+def applicable(rows, target_date):
+    """Latest effective row whose applicable_from <= target_date.
+    If target date is absent, use latest dated row."""
+    if not rows:
+        return None
+    dated=[r for r in rows if r.get("applicable_from")]
+    if target_date:
+        eligible=[r for r in dated if r["applicable_from"] <= target_date]
+        if eligible:
+            return max(eligible,key=lambda x:x["applicable_from"])
+    if dated:
+        return max(dated,key=lambda x:x["applicable_from"])
+    return rows[-1]
+
+def main():
+    ap=argparse.ArgumentParser()
+    ap.add_argument("--source", default="mirror_output_v3_0_1")
+    args=ap.parse_args()
+
+    src=ROOT/args.source
+    db=src/"accounting_mirror_v3_0_1.act"
+    src.mkdir(parents=True,exist_ok=True)
+
+    con=sqlite3.connect(db)
+    con.execute("PRAGMA journal_mode=WAL")
+    con.execute("PRAGMA synchronous=NORMAL")
+    con.execute("PRAGMA foreign_keys=ON")
+
+    con.executescript("""
+    CREATE TABLE IF NOT EXISTS company_master(
+      company_instance_id TEXT PRIMARY KEY,
+      company_guid TEXT,
+      company_name TEXT NOT NULL,
+      alter_id INTEGER,
+      starting_from TEXT,
+      books_from TEXT,
+      synced_at TEXT NOT NULL
+    );
+
+    CREATE TABLE IF NOT EXISTS ledger_master(
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      ledger_guid TEXT NOT NULL,
+      alter_id INTEGER,
+      ledger_name TEXT NOT NULL,
+      parent_group TEXT,
+      opening_balance REAL,
+      closing_balance REAL,
+      is_revenue INTEGER NOT NULL DEFAULT 0,
+      party_gstin TEXT,
+      gst_registration_type TEXT,
+      synced_at TEXT NOT NULL,
+      PRIMARY KEY(company_instance_id,ledger_guid)
+    );
+
+    CREATE TABLE IF NOT EXISTS stock_item_master(
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      stock_item_guid TEXT NOT NULL,
+      alter_id INTEGER,
+      product_name TEXT NOT NULL,
+      parent_group TEXT,
+      base_uom TEXT,
+      opening_qty_text TEXT,
+      opening_qty REAL,
+      opening_value REAL,
+      gst_reporting_uom TEXT,
+      gst_type_of_supply TEXT,
+      gst_applicable TEXT,
+      current_hsn TEXT,
+      current_gst_rate REAL,
+      synced_at TEXT NOT NULL,
+      PRIMARY KEY(company_instance_id,stock_item_guid)
+    );
+
+    CREATE TABLE IF NOT EXISTS stock_item_hsn_detail(
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      stock_item_guid TEXT NOT NULL,
+      stock_item_name TEXT NOT NULL,
+      history_position INTEGER NOT NULL,
+      applicable_from TEXT,
+      hsn_source TEXT,
+      hsn_code TEXT,
+      hsn_value TEXT,
+      effective_hsn TEXT,
+      description TEXT,
+      synced_at TEXT NOT NULL,
+      UNIQUE(company_instance_id,stock_item_guid,history_position)
+    );
+
+    CREATE TABLE IF NOT EXISTS stock_item_gst_detail(
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      stock_item_guid TEXT NOT NULL,
+      stock_item_name TEXT NOT NULL,
+      history_position INTEGER NOT NULL,
+      applicable_from TEXT,
+      gst_source TEXT,
+      taxability TEXT,
+      supply_type TEXT,
+      reporting_uom TEXT,
+      state_name TEXT,
+      cgst_rate REAL,
+      sgst_rate REAL,
+      igst_rate REAL,
+      cess_rate REAL,
+      total_gst_rate REAL,
+      synced_at TEXT NOT NULL,
+      UNIQUE(company_instance_id,stock_item_guid,history_position)
+    );
+
+    CREATE TABLE IF NOT EXISTS stock_item_gst_rate_detail(
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      stock_item_guid TEXT NOT NULL,
+      stock_item_name TEXT NOT NULL,
+      gst_history_position INTEGER NOT NULL,
+      rate_position INTEGER NOT NULL,
+      applicable_from TEXT,
+      state_name TEXT,
+      duty_head TEXT,
+      gst_rate REAL,
+      valuation_type TEXT,
+      rate_per_unit REAL,
+      synced_at TEXT NOT NULL,
+      UNIQUE(company_instance_id,stock_item_guid,gst_history_position,rate_position)
+    );
+
+    CREATE TABLE IF NOT EXISTS voucher(
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      voucher_guid TEXT NOT NULL,
+      alter_id INTEGER,
+      master_id INTEGER,
+      voucher_date TEXT,
+      voucher_type TEXT,
+      voucher_number TEXT,
+      party_ledger TEXT,
+      narration TEXT,
+      reference TEXT,
+      voucher_amount REAL,
+      is_cancelled INTEGER NOT NULL DEFAULT 0,
+      is_optional INTEGER NOT NULL DEFAULT 0,
+      synced_at TEXT NOT NULL,
+      PRIMARY KEY(company_instance_id,voucher_guid)
+    );
+
+    CREATE TABLE IF NOT EXISTS voucher_ledger_entry(
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      voucher_guid TEXT NOT NULL,
+      line_no INTEGER NOT NULL,
+      alter_id INTEGER,
+      master_id INTEGER,
+      voucher_date TEXT,
+      voucher_type TEXT,
+      voucher_number TEXT,
+      party_ledger TEXT,
+      ledger_name TEXT NOT NULL,
+      dr_cr TEXT NOT NULL,
+      amount REAL,
+      raw_amount REAL,
+      raw_is_deemed_positive TEXT,
+      UNIQUE(company_instance_id,voucher_guid,line_no)
+    );
+
+    CREATE TABLE IF NOT EXISTS inventory_movement(
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      voucher_guid TEXT NOT NULL,
+      line_no INTEGER NOT NULL,
+      alter_id INTEGER,
+      master_id INTEGER,
+      voucher_date TEXT,
+      voucher_type TEXT,
+      voucher_number TEXT,
+      party_ledger TEXT,
+      stock_item_name TEXT NOT NULL,
+      stock_item_guid TEXT,
+      hsn TEXT,
+      gst_rate REAL,
+      cgst_rate REAL,
+      sgst_rate REAL,
+      igst_rate REAL,
+      cess_rate REAL,
+      taxability TEXT,
+      billed_qty_text TEXT,
+      billed_qty REAL,
+      actual_qty_text TEXT,
+      actual_qty REAL,
+      uom TEXT,
+      rate_text TEXT,
+      rate REAL,
+      value REAL,
+      direction TEXT,
+      signed_qty REAL,
+      signed_value REAL,
+      raw_is_deemed_positive TEXT,
+      UNIQUE(company_instance_id,voucher_guid,line_no)
+    );
+
+    CREATE TABLE IF NOT EXISTS opening_stock(
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      stock_item_guid TEXT NOT NULL,
+      stock_item_name TEXT NOT NULL,
+      hsn TEXT,
+      gst_rate REAL,
+      uom TEXT,
+      opening_qty REAL,
+      opening_value REAL,
+      source_type TEXT NOT NULL DEFAULT 'OPENING_BALANCE',
+      PRIMARY KEY(company_instance_id,stock_item_guid)
+    );
+
+    CREATE TABLE IF NOT EXISTS sync_state(
+      company_instance_id TEXT PRIMARY KEY,
+      company_guid TEXT,
+      company_name TEXT,
+      period_from TEXT,
+      period_to TEXT,
+      max_voucher_alter_id INTEGER,
+      max_ledger_alter_id INTEGER,
+      max_stock_alter_id INTEGER,
+      voucher_count INTEGER,
+      voucher_ledger_count INTEGER,
+      inventory_count INTEGER,
+      hsn_history_count INTEGER,
+      gst_history_count INTEGER,
+      last_full_sync_at TEXT,
+      last_sync_at TEXT,
+      sync_mode TEXT
+    );
+
+    CREATE TABLE IF NOT EXISTS adjustment_queue(
+      adjustment_id INTEGER PRIMARY KEY AUTOINCREMENT,
+      company_instance_id TEXT NOT NULL,
+      company_guid TEXT,
+      source_voucher_guid TEXT,
+      adjustment_type TEXT NOT NULL,
+      proposed_voucher_type TEXT NOT NULL,
+      voucher_date TEXT NOT NULL,
+      narration TEXT,
+      reason TEXT NOT NULL,
+      status TEXT NOT NULL DEFAULT 'draft',
+      created_by TEXT,
+      approved_by TEXT,
+      created_at TEXT NOT NULL,
+      approved_at TEXT,
+      posted_at TEXT,
+      tally_response TEXT,
+      posted_voucher_guid TEXT
+    );
+
+    CREATE TABLE IF NOT EXISTS adjustment_line(
+      line_id INTEGER PRIMARY KEY AUTOINCREMENT,
+      adjustment_id INTEGER NOT NULL,
+      line_no INTEGER NOT NULL,
+      ledger_name TEXT NOT NULL,
+      dr_cr TEXT NOT NULL CHECK(dr_cr IN('DR','CR')),
+      amount REAL NOT NULL,
+      FOREIGN KEY(adjustment_id) REFERENCES adjustment_queue(adjustment_id) ON DELETE CASCADE
+    );
+
+    CREATE INDEX IF NOT EXISTS ix_voucher_date ON voucher(company_instance_id,voucher_date);
+    CREATE INDEX IF NOT EXISTS ix_voucher_alter ON voucher(company_instance_id,alter_id);
+    CREATE INDEX IF NOT EXISTS ix_vle_ledger ON voucher_ledger_entry(company_instance_id,ledger_name);
+    CREATE INDEX IF NOT EXISTS ix_inv_item ON inventory_movement(company_instance_id,stock_item_name);
+    CREATE INDEX IF NOT EXISTS ix_inv_date ON inventory_movement(company_instance_id,voucher_date);
+    CREATE INDEX IF NOT EXISTS ix_hsn_effective ON stock_item_hsn_detail(company_instance_id,stock_item_guid,applicable_from);
+    CREATE INDEX IF NOT EXISTS ix_gst_effective ON stock_item_gst_detail(company_instance_id,stock_item_guid,applicable_from);
+    """)
+
+    now=datetime.now().isoformat(timespec="seconds")
+    company_rows=list(csv_rows(src,"company.csv"))
+    if not company_rows:
+        raise SystemExit("No company returned by ODBC.")
+    c=company_rows[0]
+    guid=t(c.get("GUID")) or "ACTIVE_COMPANY"
+    name=t(c.get("Name")) or "Active Tally Company"
+    starting=date_iso(c.get("StartingFrom"))
+    books=date_iso(c.get("BooksFrom"))
+    instance=company_instance_id(guid,name,starting,books)
+
+    con.execute("""INSERT OR REPLACE INTO company_master
+      VALUES(?,?,?,?,?,?,?)""",
+      (instance,guid,name,integer(c.get("AlterID")),starting,books,now))
+
+    for table in ("voucher_ledger_entry","inventory_movement","voucher","opening_stock",
+                  "ledger_master","stock_item_master","stock_item_hsn_detail",
+                  "stock_item_gst_detail","stock_item_gst_rate_detail"):
+        con.execute(f"DELETE FROM {table} WHERE company_instance_id=?",(instance,))
+
+    ledger_count=0; max_ledger_alter=0
+    for r in csv_rows(src,"ledger_master.csv"):
+        lg=t(r.get("GUID"))
+        if not lg: continue
+        aid=integer(r.get("AlterID")) or 0
+        max_ledger_alter=max(max_ledger_alter,aid)
+        con.execute("""INSERT OR REPLACE INTO ledger_master
+          VALUES(?,?,?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,lg,aid,t(r.get("Name")),t(r.get("Parent")),
+           num(r.get("OpeningBalance")),num(r.get("ClosingBalance")),yes(r.get("IsRevenue")),
+           t(r.get("PartyGSTIN")),t(r.get("GSTRegistrationType")),now))
+        ledger_count+=1
+
+    # Read stock tax data first so effective histories are available when stock and
+    # inventory rows are inserted.
+    tax_by_name={}
+    hsn_by_guid={}
+    gst_by_guid={}
+    hsn_count=gst_count=0
+
+    # HSN history - use only the indexed positions already proven in Tally.
+    for r in csv_rows(src,"stock_hsn_master.csv"):
+        sg=t(r.get("GUID"))
+        sn=t(r.get("Name"))
+        if not sg or not sn: continue
+        tax_by_name.setdefault(sn.casefold(),{"guid":sg})
+        hrows=[]
+        for i in range(1,6):
+            d=date_iso(r.get(f"HSNApplicableFrom{i}"))
+            code=t(r.get(f"HSNCode{i}"))
+            val=t(r.get(f"HSNValue{i}"))
+            source=t(r.get(f"HSNSource{i}"))
+            desc=t(r.get(f"HSNDescription{i}"))
+            if not any((d,code,val,source,desc)): continue
+            eff=val or code
+            row={"history_position":i,"applicable_from":d,"hsn_source":source,
+                 "hsn_code":code,"hsn_value":val,"effective_hsn":eff,"description":desc}
+            hrows.append(row)
+            con.execute("""INSERT INTO stock_item_hsn_detail
+              (company_instance_id,company_guid,stock_item_guid,stock_item_name,history_position,
+               applicable_from,hsn_source,hsn_code,hsn_value,effective_hsn,description,synced_at)
+              VALUES(?,?,?,?,?,?,?,?,?,?,?,?)""",
+              (instance,guid,sg,sn,i,d,source,code,val,eff,desc,now))
+            hsn_count+=1
+        hsn_by_guid[sg]=hrows
+
+    # GST rate master - exact GSTDetails[1] path already proven in Tally.
+    for r in csv_rows(src,"stock_gst_master.csv"):
+        sg=t(r.get("GUID"))
+        sn=t(r.get("Name"))
+        if not sg or not sn: continue
+        tax_by_name.setdefault(sn.casefold(),{"guid":sg})
+        d=date_iso(r.get("GSTApplicableFrom"))
+        source=t(r.get("GSTSource"))
+        tax=t(r.get("GSTTaxability"))
+        supply=t(r.get("GSTSupplyType"))
+        rep=t(r.get("GSTReportingUOM"))
+        state=t(r.get("GSTStateName"))
+        rates={}
+        rate_rows=[]
+        for rp in range(1,5):
+            duty=t(r.get(f"GSTRateDutyHead{rp}"))
+            rate=num(r.get(f"GSTRate{rp}"))
+            valuation=t(r.get(f"GSTValuationType{rp}"))
+            perunit=num(r.get(f"GSTRatePerUnit{rp}"))
+            if not any((duty, rate is not None, valuation, perunit is not None)):
+                continue
+            rate_rows.append((rp,duty,rate,valuation,perunit))
+            dk=duty.replace("\x04","").strip().upper()
+            if dk=="CGST": rates["cgst"]=rate
+            elif "SGST" in dk or "UTGST" in dk: rates["sgst"]=rate
+            elif dk=="IGST": rates["igst"]=rate
+            elif "CESS" in dk: rates["cess"]=rate
+            con.execute("""INSERT INTO stock_item_gst_rate_detail
+              (company_instance_id,company_guid,stock_item_guid,stock_item_name,
+               gst_history_position,rate_position,applicable_from,state_name,duty_head,
+               gst_rate,valuation_type,rate_per_unit,synced_at)
+              VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+              (instance,guid,sg,sn,1,rp,d,state,duty,rate,valuation,perunit,now))
+
+        if any((d,source,tax,supply,rep,state,rate_rows)):
+            cg=rates.get("cgst"); ss=rates.get("sgst"); ig=rates.get("igst"); cess=rates.get("cess")
+            total=ig if ig is not None else ((cg or 0)+(ss or 0) if cg is not None or ss is not None else None)
+            grow={"history_position":1,"applicable_from":d,"gst_source":source,
+                  "taxability":tax,"supply_type":supply,"reporting_uom":rep,"state_name":state,
+                  "cgst_rate":cg,"sgst_rate":ss,"igst_rate":ig,"cess_rate":cess,"total_gst_rate":total}
+            gst_by_guid[sg]=[grow]
+            con.execute("""INSERT INTO stock_item_gst_detail
+              (company_instance_id,company_guid,stock_item_guid,stock_item_name,history_position,
+               applicable_from,gst_source,taxability,supply_type,reporting_uom,state_name,
+               cgst_rate,sgst_rate,igst_rate,cess_rate,total_gst_rate,synced_at)
+              VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+              (instance,guid,sg,sn,1,d,source,tax,supply,rep,state,cg,ss,ig,cess,total,now))
+            gst_count+=1
+        else:
+            gst_by_guid[sg]=[]
+
+    stock_by_name={}; stock_count=0; max_stock_alter=0
+    for r in csv_rows(src,"stock_master.csv"):
+        sg=t(r.get("GUID"))
+        if not sg: continue
+        aid=integer(r.get("AlterID")) or 0
+        max_stock_alter=max(max_stock_alter,aid)
+        sn=t(r.get("Name"))
+        base=t(r.get("BaseUnits"))
+        rep=t(r.get("GSTRepUoM"))
+        taxrow=tax_by_name.get(sn.casefold(),{})
+        hcur=applicable(hsn_by_guid.get(sg,[]), None)
+        gcur=applicable(gst_by_guid.get(sg,[]), None)
+        current_hsn=(hcur or {}).get("effective_hsn") or t(r.get("GSTItemHSNCodeEx"))
+        current_rate=(gcur or {}).get("total_gst_rate")
+        con.execute("""INSERT OR REPLACE INTO stock_item_master
+          VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,sg,aid,sn,t(r.get("Parent")),base,t(r.get("OpeningBalance")),
+           num(r.get("OpeningBalance")),num(r.get("OpeningValue")),rep,t(r.get("GSTTypeofSupply")),
+           t(r.get("GSTApplicable")),current_hsn,current_rate,now))
+        con.execute("""INSERT OR REPLACE INTO opening_stock
+          VALUES(?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,sg,sn,current_hsn,current_rate,base,num(r.get("OpeningBalance")),
+           num(r.get("OpeningValue")),"OPENING_BALANCE"))
+        stock_by_name[sn.casefold()]={"guid":sg,"uom":base}
+        stock_count+=1
+
+    voucher_count=0; max_voucher_alter=0; voucher_dates=[]
+    for r in csv_rows(src,"voucher_header.csv"):
+        vg=t(r.get("VoucherGUID"))
+        if not vg: continue
+        aid=integer(r.get("VoucherAlterID")) or 0
+        max_voucher_alter=max(max_voucher_alter,aid)
+        d=date_iso(r.get("VoucherDate"))
+        if d: voucher_dates.append(d)
+        con.execute("""INSERT OR REPLACE INTO voucher
+          VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,vg,aid,integer(r.get("VoucherMasterID")),d,t(r.get("VoucherType")),
+           t(r.get("VoucherNumber")),t(r.get("PartyLedger")),t(r.get("VoucherNarration")),
+           t(r.get("VoucherReference")),num(r.get("VoucherAmount")),yes(r.get("IsCancelled")),
+           yes(r.get("IsOptional")),now))
+        voucher_count+=1
+
+    line_seq={}; vle_count=0
+    for r in csv_rows(src,"voucher_ledger.csv"):
+        vg=t(r.get("VoucherGUID"))
+        if not vg: continue
+        line_seq[vg]=line_seq.get(vg,0)+1
+        raw=num(r.get("LedgerAmount"))
+        deemed=t(r.get("IsDeemedPositive"))
+        if raw is not None and raw<0: drcr="DR"
+        elif raw is not None and raw>0: drcr="CR"
+        else: drcr="DR" if deemed.lower() in {"yes","true","1"} else "CR"
+        con.execute("""INSERT INTO voucher_ledger_entry
+          (company_instance_id,company_guid,voucher_guid,line_no,alter_id,master_id,voucher_date,
+           voucher_type,voucher_number,party_ledger,ledger_name,dr_cr,amount,raw_amount,raw_is_deemed_positive)
+          VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,vg,line_seq[vg],integer(r.get("VoucherAlterID")),integer(r.get("VoucherMasterID")),
+           date_iso(r.get("VoucherDate")),t(r.get("VoucherType")),t(r.get("VoucherNumber")),
+           t(r.get("PartyLedger")),t(r.get("LedgerName")),drcr,abs(raw) if raw is not None else None,
+           raw,deemed))
+        vle_count+=1
+
+    inv_seq={}; inv_count=0
+    for r in csv_rows(src,"inventory_movement.csv"):
+        vg=t(r.get("VoucherGUID"))
+        if not vg: continue
+        inv_seq[vg]=inv_seq.get(vg,0)+1
+        sn=t(r.get("StockItemName"))
+        master=stock_by_name.get(sn.casefold(),{})
+        sg=master.get("guid")
+        d=date_iso(r.get("VoucherDate"))
+        hrow=applicable(hsn_by_guid.get(sg,[]), d)
+        grow=applicable(gst_by_guid.get(sg,[]), d)
+        hsn=(hrow or {}).get("effective_hsn") or t(r.get("HSNCode"))
+        gst=(grow or {}).get("total_gst_rate")
+        qty=num(r.get("BilledQty")); aq=num(r.get("ActualQty"))
+        value=num(r.get("InventoryAmount")); rate=num(r.get("Rate"))
+        uom=master.get("uom","") or unit_from_qty(r.get("BilledQty"))
+        vt=t(r.get("VoucherType")).casefold()
+        if "sales" in vt: direction,sgn="OUTWARD",-1.0
+        elif "purchase" in vt: direction,sgn="INWARD",1.0
+        else:
+            sgn=-1.0 if (qty is not None and qty<0) else 1.0
+            direction="OUTWARD" if sgn<0 else "INWARD"
+
+        con.execute("""INSERT INTO inventory_movement
+          (company_instance_id,company_guid,voucher_guid,line_no,alter_id,master_id,voucher_date,
+           voucher_type,voucher_number,party_ledger,stock_item_name,stock_item_guid,hsn,gst_rate,
+           cgst_rate,sgst_rate,igst_rate,cess_rate,taxability,billed_qty_text,billed_qty,
+           actual_qty_text,actual_qty,uom,rate_text,rate,value,direction,signed_qty,signed_value,
+           raw_is_deemed_positive)
+          VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+          (instance,guid,vg,inv_seq[vg],integer(r.get("VoucherAlterID")),integer(r.get("VoucherMasterID")),
+           d,t(r.get("VoucherType")),t(r.get("VoucherNumber")),t(r.get("PartyLedger")),sn,sg,hsn,gst,
+           (grow or {}).get("cgst_rate"),(grow or {}).get("sgst_rate"),(grow or {}).get("igst_rate"),
+           (grow or {}).get("cess_rate"),(grow or {}).get("taxability"),t(r.get("BilledQty")),
+           abs(qty) if qty is not None else None,t(r.get("ActualQty")),
+           abs(aq) if aq is not None else None,uom,t(r.get("Rate")),rate,
+           abs(value) if value is not None else None,direction,
+           abs(qty)*sgn if qty is not None else None,
+           abs(value)*sgn if value is not None else None,t(r.get("IsDeemedPositive"))))
+        inv_count+=1
+
+    period_from=min(voucher_dates) if voucher_dates else None
+    period_to=max(voucher_dates) if voucher_dates else None
+    con.execute("""INSERT OR REPLACE INTO sync_state VALUES(?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?)""",
+      (instance,guid,name,period_from,period_to,max_voucher_alter,max_ledger_alter,max_stock_alter,
+       voucher_count,vle_count,inv_count,hsn_count,gst_count,now,now,"FULL_SNAPSHOT"))
+
+    con.executescript("""
+    DROP VIEW IF EXISTS daybook_flat;
+    CREATE VIEW daybook_flat AS
+    SELECT v.company_instance_id,v.company_guid,v.voucher_guid,v.voucher_date AS date,
+           v.voucher_number,v.voucher_type,
+           GROUP_CONCAT(CASE WHEN l.dr_cr='DR' THEN l.ledger_name END,' | ') AS debit_ledgers,
+           GROUP_CONCAT(CASE WHEN l.dr_cr='CR' THEN l.ledger_name END,' | ') AS credit_ledgers,
+           GROUP_CONCAT(CASE WHEN l.dr_cr='DR' THEN printf('%.2f',l.amount) END,' | ') AS debit_amounts,
+           GROUP_CONCAT(CASE WHEN l.dr_cr='CR' THEN printf('%.2f',l.amount) END,' | ') AS credit_amounts,
+           v.narration,v.reference,v.is_cancelled,v.is_optional,v.alter_id
+    FROM voucher v
+    LEFT JOIN voucher_ledger_entry l
+      ON l.company_instance_id=v.company_instance_id AND l.voucher_guid=v.voucher_guid
+    GROUP BY v.company_instance_id,v.voucher_guid;
+
+    DROP VIEW IF EXISTS inventory_relational;
+    CREATE VIEW inventory_relational AS
+    SELECT company_instance_id,company_guid,voucher_guid,voucher_date AS date,
+           voucher_number AS accounting_voucher_number,voucher_type,
+           stock_item_name AS product_name,hsn,gst_rate,cgst_rate,sgst_rate,igst_rate,cess_rate,
+           taxability,direction,signed_qty AS qty,uom,rate,signed_value AS value,alter_id
+    FROM inventory_movement;
+
+    DROP VIEW IF EXISTS voucher_balance_check;
+    CREATE VIEW voucher_balance_check AS
+    SELECT company_instance_id,voucher_guid,
+           ROUND(SUM(CASE WHEN dr_cr='DR' THEN amount ELSE 0 END),2) AS debit_total,
+           ROUND(SUM(CASE WHEN dr_cr='CR' THEN amount ELSE 0 END),2) AS credit_total,
+           ROUND(SUM(CASE WHEN dr_cr='DR' THEN amount ELSE -amount END),2) AS difference
+    FROM voucher_ledger_entry
+    GROUP BY company_instance_id,voucher_guid;
+    """)
+
+    con.commit()
+    bad=con.execute("""SELECT COUNT(*) FROM voucher_balance_check
+      WHERE company_instance_id=? AND ABS(COALESCE(difference,0))>0.01""",(instance,)).fetchone()[0]
+
+    print("\nACCOUNTING MIRROR v3.0 BUILT")
+    print("DB               :",db)
+    print("Company          :",name)
+    print("Company instance :",instance)
+    print("Company GUID     :",guid)
+    print("Period           :",period_from,"to",period_to)
+    print("Ledger master    :",ledger_count)
+    print("Stock master     :",stock_count)
+    print("HSN history      :",hsn_count)
+    print("GST history      :",gst_count)
+    print("Vouchers         :",voucher_count)
+    print("Voucher ledgers  :",vle_count)
+    print("Inventory        :",inv_count)
+    print("Unbalanced       :",bad)
+    con.close()
+
+if __name__=="__main__":
+    main()