@mudraforge/statutory 2.10.0 → 2.12.1

package/types/index.d.ts

@@ -199,6 +199,66 @@ export declare class StatutoryClient {
     calculateTransferPricingAlp(payload?: any): any;
     evaluateSection79LossContinuity(payload?: any): any;
     revalueForeignExchangeIndAs109(payload?: any): any;
+    calculateBusinessCombinationsIndAs103(payload?: any): any;
+    calculateImpairmentIndAs36(payload?: any): any;
+    calculateRevenueAllocationIndAs115(payload?: any): any;
+    calculateLeaseAmortizationIndAs116(payload?: any): any;
+    calculateExpectedCreditLossIndAs109(payload?: any): any;
+    calculateEsopAmortizationIndAs102(payload?: any): any;
+    calculateDeferredTaxIndAs12(payload?: any): any;
+    evaluateProvisionsAndContingenciesIndAs37(payload?: any): any;
+    calculateForeignCurrencyIndAs21(payload?: any): any;
+    evaluateSection194A(payload?: any): any;
+    evaluateSection194O(payload?: any): any;
+    evaluateSection194IA(payload?: any): any;
+    evaluateSection194IB(payload?: any): any;
+    evaluateSection194M(payload?: any): any;
+    evaluateSection194R(payload?: any): any;
+    evaluateSection43B(payload?: any): any;
+    evaluateSection281(payload?: any): any;
+    calculateItcReversalRule37(payload?: any): any;
+    calculateRule37ASupplierNonFilingReversal(payload?: any): any;
+    calculateRule42InputServiceReversal(payload?: any): any;
+    reconcileRule42AnnualTrueUp(payload?: any): any;
+    calculateRule43CapitalGoodsReversal(payload?: any): any;
+    calculateGstItcApportionmentRule42_43(payload?: any): any;
+    parseTallyDaybookCsv(csvText: string): DaybookVoucherInput[];
+    parseTallyDaybookXml(xmlText: string): DaybookVoucherInput[];
+    reconcileDaybook(vouchers: DaybookVoucherInput[], options?: ReconcileDaybookOptions): ReconcileDaybookResult;
+    reconcile194QDaybook(vouchers: DaybookVoucherInput[], options?: ReconcileDaybookOptions): ReconcileDaybookResult;
+    generateTallyJournalXml(reconciliationResult: ReconcileDaybookResult, options?: any): string;
+    generateTally194QJournalXml(reconciliationResult: ReconcileDaybookResult, options?: any): string;
+    generateAuditReport(reconciliationResult: ReconcileDaybookResult): string;
+    generateAuditMarkdownReport(reconciliationResult: ReconcileDaybookResult): string;
+    parseZohoBillsCsv(csvText: string): ZohoBillRecord[];
+    parseZohoBillsJson(jsonData: any): ZohoBillRecord[];
+    parseGstr2bJson(gstr2bData: any): Gstr2bRecord[];
+    reconcileZohoGstr2b(params: ReconcileZohoGstr2bParams): ReconcileZohoGstr2bResult;
+    generateGstr2bAuditMarkdownReport(reconResult: ReconcileZohoGstr2bResult): string;
+    generateGstr2bAuditReport(reconResult: ReconcileZohoGstr2bResult): string;
+    calculateOverdueStartDate(billDateIso: string): string | null;
+    calculateEclUtilizationInterest(params: {
+        unreversedItcInr: number | string;
+        overdueStartDate: string;
+        asOfDate: string;
+        reversalDate?: string | null;
+        eclLedgerHistory?: Array<{ date: string; balanceInr: number }>;
+        annualInterestRate?: number;
+    }): EclUtilizationAuditResult;
+    calculatePortfolioEclUtilizationInterest(params: {
+        overdueBills: Array<any>;
+        eclLedgerHistory: Array<{ date: string; balanceInr: number }>;
+        asOfDate?: string;
+        annualInterestRate?: number;
+    }): any;
+    buildEvidenceProvenance(params: any): EvidenceProvenance;
+    runWatchtower(options?: { okfDir?: string; verbose?: boolean }): Promise<WatchtowerReport>;
+    normalizeInvoiceNumber(raw: string): { exactKey: string; alphaNumericKey: string };
+    normalizeGstin(raw: string): { gstin: string | null; pan: string | null; stateCode: string | null; isValid: boolean };
+    cleanNumericAmount(val: any, options?: CleanNumericAmountOptions): number;
+    roundToPaisa(amount: number | string): number;
+    toIntegerPaise(amount: number | string, options?: string | ToIntegerPaiseOptions): number;
+    fromIntegerPaise(paise: number): number;
     getOutcomes(provision?: string, options?: StatutoryOutcomesOptions): Promise<StatutoryOutcomesResult>;
     explain(codeOrQuery: string, options?: any): any;
 }
@@ -323,13 +383,86 @@ export declare const PAN_ENTITY_TYPES: Record<string, { code: string; name: stri
 export declare function isValidGstinChecksum(gstin: string): boolean;
 export declare function decodeTaxIdentifier(rawId: string): TaxIdentifierResult;
 
+export declare const CURRENT_RELEASE_MERKLE_ROOT: string;
+export declare const MERKLE_ROOT_OKF_V2: string;
+
+export interface CleanNumericAmountOptions {
+    strict?: boolean;
+    fieldName?: string;
+    interpretCreditAsNegative?: boolean;
+}
+
+export declare class MalformedNumericInputError extends Error {
+    code: 'MALFORMED_NUMERIC_INPUT';
+    field: string;
+    rawValue: any;
+    constructor(val: any, fieldName?: string);
+}
+
+export declare class MissingMandatoryParameterError extends Error {
+    code: 'MISSING_MANDATORY_PARAMETER';
+    field: string;
+    functionName: string;
+    constructor(fieldName: string, functionName: string);
+}
+
+export interface ToIntegerPaiseOptions {
+    fieldName?: string;
+    strict?: boolean;
+    strictSubPaisa?: boolean;
+}
+
+export declare function assertMandatoryNumeric(val: any, fieldName: string, functionName: string, options?: CleanNumericAmountOptions): number;
+export declare function toIntegerPaise(amount: number | string, options?: string | ToIntegerPaiseOptions): number;
+export declare function fromIntegerPaise(paise: number): number;
 export declare function roundToPaisa(amount: number | string): number;
 export declare function roundSection288B(amount: number | string): number;
+export declare function cleanNumericAmount(val: any, options?: CleanNumericAmountOptions): number;
 export declare function calculateCorporateTaxMatVsConcessional(payload?: any): any;
 export declare function evaluatePlaceOfSupplyAndLut(payload?: any): any;
 export declare function calculateTransferPricingAlp(payload?: any): any;
 export declare function evaluateSection79LossContinuity(payload?: any): any;
+export declare function evaluateSection281TaxClearance(payload: any): any;
 export declare function revalueForeignExchangeIndAs109(payload?: any): any;
+export declare function calculateBusinessCombinationsIndAs103(payload?: any): any;
+export declare function calculateImpairmentIndAs36(payload?: any): any;
+export declare function calculateRevenueAllocationIndAs115(payload?: any): any;
+export declare function calculateLeaseAmortizationIndAs116(payload?: any): any;
+export declare function calculateExpectedCreditLossIndAs109(payload?: any): any;
+export declare function calculateEsopAmortizationIndAs102(payload?: any): any;
+export declare function calculateDeferredTaxIndAs12(payload?: any): any;
+export declare function evaluateProvisionsAndContingenciesIndAs37(payload?: any): any;
+export declare function calculateForeignCurrencyIndAs21(payload?: any): any;
+export declare function resolveMissingPanPenaltyFloor(params?: any): any;
+export declare function evaluateSection194Q(payload: any): any;
+export declare function evaluateSection194C(payload: any): any;
+export declare function evaluateSection194H(payload: any): any;
+export declare function evaluateSection194I(payload: any): any;
+export declare function evaluateSection194J(payload: any): any;
+export declare function evaluateSection194A(payload: any): any;
+export declare function evaluateSection194O(payload: any): any;
+export declare function evaluateSection194IA(payload: any): any;
+export declare function evaluateSection194IB(payload: any): any;
+export declare function evaluateSection194M(payload: any): any;
+export declare function evaluateSection194R(payload: any): any;
+export declare function evaluateSection43BStatutoryPayables(payload: any): any;
+export declare function calculateItcReversalRule37(payload: any): any;
+export declare function calculateRule37ASupplierNonFilingReversal(payload: any): any;
+export declare function evaluateSection206C1H(payload: any): any;
+export declare function evaluateSection43bH(payload: any): any;
+export declare function calculateMsmeCompoundInterest(payload: any): any;
+export declare function calculateAdvanceTaxAndInterest(payload: any): any;
+export declare function calculateRule42InputServiceReversal(payload: any): any;
+export declare function reconcileRule42AnnualTrueUp(payload: any): any;
+export declare function calculateRule43CapitalGoodsReversal(payload: any): any;
+export declare function calculateGstItcApportionmentRule42_43(payload: any): any;
+export declare function evaluateCrossBorderRemittance(payload: any): any;
+export declare function getRbiBankRateForDate(dateString?: string): number;
+export declare const DEFAULT_RBI_BANK_RATE: number;
+export declare const MSMED_RATE_MULTIPLIER: number;
+export declare const RBI_BANK_RATE_SCHEDULE: Array<{ effectiveFrom: string; effectiveTo: string | null; rate: number; notificationRef: string }>;
+export declare const AUTHORITATIVE_STATUTORY_RATES: Record<string, any>;
+export declare const VALID_194J_CATEGORIES: string[];
 
 export interface StatutoryOutcome {
     code: string;
@@ -383,4 +516,387 @@ export declare function ignorePackageUpdate(
     versionToIgnore: string
 ): { status: 'SUCCESS' | 'ERROR'; ignoredVersion: string; error?: string };
 
+export interface DaybookVoucherInput {
+    date: string;
+    voucherNo?: string;
+    voucherType?: string;
+    partyName: string;
+    partyPan?: string | null;
+    partyGstin?: string | null;
+    grossAmount: number;
+    gstAmount?: number;
+    tdsDeducted?: number;
+}
+
+export interface ReconcileDaybookOptions {
+    buyerTurnoverCr?: number | null;
+    disallowancePercent?: number;
+    corporateTaxRatePercent?: number;
+    delayedInterestRateMonthlyPercent?: number;
+    auditDate?: string | null;
+}
+
+export interface DaybookAuditSummary {
+    totalVouchersScanned: number;
+    uniqueVendorsCount: number;
+    vendorsExceeding50LCount: number;
+    vendorsWithExceptionsCount: number;
+    totalPurchasesInr: number;
+    totalExcessPurchasesOver50LInr: number;
+    totalTdsPayableInr: number;
+    totalTdsDeductedInr: number;
+    totalTdsShortfallInr: number;
+    totalSection40aDisallowanceInr: number;
+    totalEstimatedTaxImpactInr: number;
+    totalSection201InterestInr: number;
+    totalAuditExposureInr: number;
+    statutoryAuthority: string;
+    isAuthorizedToDisburse: boolean;
+}
+
+export interface ReconcileDaybookResult {
+    auditSummary: DaybookAuditSummary;
+    exceptionVendors: any[];
+    compliantVendors: any[];
+    allVendors: any[];
+    auditedVouchers: any[];
+}
+
+export declare function parseTallyDaybookCsv(csvText: string): DaybookVoucherInput[];
+export declare function parseTallyDaybookXml(xmlText: string): DaybookVoucherInput[];
+export declare function reconcile194QDaybook(
+    vouchers: DaybookVoucherInput[],
+    options?: ReconcileDaybookOptions
+): ReconcileDaybookResult;
+export declare function generateTally194QJournalXml(
+    reconciliationResult: ReconcileDaybookResult,
+    options?: { voucherDate?: string; creditLedgerName?: string; companyName?: string }
+): string;
+export declare function generateAuditMarkdownReport(
+    reconciliationResult: ReconcileDaybookResult
+): string;
+export declare function getIndianFinancialYear(dateStr: string): string;
+
+export interface ZohoBillRecord {
+    source: string;
+    rowNumber: number;
+    billId?: string | null;
+    billNumber: string;
+    exactKey: string;
+    alphaNumericKey: string;
+    billDate: string | null;
+    dueDate: string | null;
+    vendorName: string;
+    vendorGstin: string | null;
+    vendorPan: string | null;
+    isGstinValid: boolean;
+    status: string;
+    category: string;
+    isBlocked17_5: boolean;
+    taxableAmountInr: number;
+    cgstInr: number;
+    sgstInr: number;
+    igstInr: number;
+    totalTaxInr: number;
+    totalAmountInr: number;
+    balanceInr: number;
+    isFullyPaid: boolean;
+}
+
+export interface Gstr2bRecord {
+    source: string;
+    docType: 'INVOICE' | 'CREDIT_NOTE' | 'DEBIT_NOTE';
+    invoiceNumber: string;
+    originalInvoiceNumber?: string;
+    exactKey: string;
+    alphaNumericKey: string;
+    invoiceDate: string | null;
+    supplierGstin: string | null;
+    supplierPan: string | null;
+    supplierName: string;
+    recipientGstin: string;
+    posStateCode: string;
+    isRcm: boolean;
+    itcAvailable: boolean;
+    itcRevReason?: string | null;
+    taxableAmountInr: number;
+    igstInr: number;
+    cgstInr: number;
+    sgstInr: number;
+    cessInr: number;
+    totalTaxInr: number;
+    totalAmountInr: number;
+}
+
+export interface ReconcileZohoGstr2bOptions {
+    toleranceInr?: number;
+    asOfDate?: string;
+    recipientGstin?: string | null;
+    recipientTaxScheme?: 'REGULAR' | 'COMPOSITION' | 'UNKNOWN' | 'INDETERMINATE';
+    recipientRegisteredStates?: string[];
+    recipientRegisteredGstins?: string[];
+    paymentAppropriationMethod?: 'PROPORTIONATE' | 'VALUE_FIRST' | 'TAX_FIRST';
+    minimumEclBalanceInr?: number;
+    eclLedgerHistory?: Array<{ date: string; balanceInr: number }>;
+    eclUtilizationStatus?: 'UTILIZED' | 'UNUTILIZED' | 'UNKNOWN';
+    goodsInTransitWindowDays?: number;
+}
+
+export interface ReconcileZohoGstr2bParams {
+    zohoBills: ZohoBillRecord[] | string;
+    gstr2b: Gstr2bRecord[] | string | any;
+    options?: ReconcileZohoGstr2bOptions;
+}
+
+export type Gstr2bDisposition =
+    | 'MATCHED_ELIGIBLE'
+    | 'RCM_UNREGISTERED_SUPPLIER_ELIGIBLE'
+    | 'COMPOSITION_EXCLUDED_RCM_SUPPLY'
+    | 'RCM_COMPOSITION_INTERVENING_REGULARIZED_PAID'
+    | 'RCM_COMPOSITION_INTERVENING_REGULARIZED_UNPAID'
+    | 'MISMATCH_AMOUNT_VALUE'
+    | 'MATCHED_INELIGIBLE_STATUTORY_BLOCK_17_5'
+    | 'MATCHED_ROUTABLE_TO_BRANCH_GSTIN'
+    | 'MATCHED_INELIGIBLE_STRANDED_LOCAL_CGST_SGST'
+    | 'MATCHED_INELIGIBLE_PLACE_OF_SUPPLY_MISMATCH'
+    | 'GSTR2B_INELIGIBLE_FLAGGED_BY_GSTN'
+    | 'REQUIRES_HUMAN_VERIFICATION'
+    | 'MISSING_IN_GSTR2B'
+    | 'MISSING_IN_GSTR2B_TIMING'
+    | 'MISSING_IN_BOOKS'
+    | 'MISSING_IN_BOOKS_GOODS_IN_TRANSIT';
+
+export interface JurisdictionDecisions {
+    taxClassification: 'INTRASTATE_CORRECT' | 'INTERSTATE_CORRECT' | 'ERRONEOUS_INTRASTATE_LEVY' | 'ERRONEOUS_INTERSTATE_LEVY' | 'INDETERMINATE';
+    recipientJurisdiction: 'FILING_GSTIN_MATCHES_POS' | 'REGISTERED_DISTINCT_PERSON_BRANCH' | 'UNREGISTERED_IN_POS_STATE' | 'INDETERMINATE';
+    itcEligibility: 'ELIGIBLE_NORMAL' | 'ELIGIBLE_IN_BRANCH_RETURN' | 'INELIGIBLE_STRANDED_LOCAL_LEVY' | 'INELIGIBLE_BLOCKED_SEC_17_5' | 'INELIGIBLE_DEFECTIVE_INVOICE' | 'INELIGIBLE_PORTAL_FLAGGED' | 'PROVISIONAL_PENDING_FILING' | 'INDETERMINATE';
+    operationalRouting: 'CLAIM_IN_CURRENT_GSTR3B_TABLE_4A5' | 'ROUTE_TO_BRANCH_GSTIN' | 'BOOK_AS_EXPENSE_NO_ITC' | 'REPORT_IN_GSTR3B_TABLE_4B1_PERMANENT_REVERSAL' | 'REQUEST_VENDOR_CREDIT_NOTE_AMENDMENT' | 'WITHHOLD_CLAIM_PENDING_SUPPLIER_GSTR1' | 'PHYSICAL_GOODS_RECEIPT_VERIFICATION_PENDING' | 'MANUAL_HUMAN_INVESTIGATION_REQUIRED';
+}
+
+export interface EvidenceProvenance {
+    provenanceId: string;
+    provenanceTimestamp: string;
+    source: {
+        sourceSystem: string;
+        docType: string;
+        billId: string | null;
+        billNumber: string | null;
+        rowNumber: number | null;
+    };
+    externalEvidence: {
+        sourceSystem: string;
+        presentInGstr2b: boolean;
+        invoiceNumber: string | null;
+        filingPeriod: string | null;
+        supplierFilingStatus: string;
+        portalRevReason: string | null;
+    };
+    matchingMethod: string;
+    statutoryBasis: {
+        governingStatute: string;
+        primarySection: string;
+        officialCitations: string[];
+    };
+    inputSnapshot: {
+        billNumber: string | null;
+        billDate: string | null;
+        vendorGstin: string | null;
+        taxableAmountInr: number;
+        totalTaxInr: number;
+        totalAmountInr: number;
+        balanceInr: number;
+        posStateCode: string | null;
+        isRcm: boolean;
+        category: string | null;
+    };
+    jurisdictionDecisions: {
+        taxClassification: string;
+        recipientJurisdiction: string;
+        itcEligibility: string;
+        operationalRouting: string;
+    };
+    uncertaintyAssessment: {
+        isCertain: boolean;
+        uncertaintyReason: string;
+        actionableRemedy: string;
+    };
+    governanceTrail: {
+        requiresHumanReview: boolean;
+        auditVerificationDate: string;
+        engineIdentity: string;
+        merkleSubstrateRoot: string;
+        isAuthorizedToDisburse: boolean;
+    };
+}
+
+export interface EclUtilizationInterval {
+    intervalIndex: number;
+    startDate: string;
+    endDate: string;
+    daysInInterval: number;
+    eclBalanceInr: number;
+    utilizedInr: number;
+    annualInterestRatePercent: number;
+    intervalInterestInr: number;
+}
+
+export interface EclUtilizationAuditResult {
+    totalInterestInr: number;
+    totalInterestPaise: number;
+    totalOverdueDays: number;
+    utilizedDaysCount: number;
+    zeroUtilizationDaysCount: number;
+    maxWrongfulUtilizationInr: number;
+    chronologicalIntervals: EclUtilizationInterval[];
+    explanation: string;
+    isAuthorizedToDisburse: boolean;
+}
+
+export interface ReconcileItem {
+    disposition: Gstr2bDisposition;
+    uncertaintyReason?: string;
+    itcStatus: string;
+    statutorySection: string;
+    vendorName: string;
+    vendorGstin: string | null;
+    billNumber: string;
+    billDate: string | null;
+    booksTaxableInr: number;
+    booksTaxInr: number;
+    gstr2bTaxableInr: number;
+    gstr2bTaxInr: number;
+    varianceTaxableInr: number;
+    varianceTaxInr: number;
+    isRule37Overdue: boolean;
+    daysElapsedSinceBill: number;
+    rule37Status: string;
+    rule37ReversalTaxInr: number;
+    rule37InterestInr: number;
+    rule37InterestExplanation?: string;
+    isReclaimableUponPayment: boolean;
+    isRcm?: boolean;
+    paymentAppropriationDetails?: Record<string, any> | null;
+    jurisdictionDecisions?: JurisdictionDecisions;
+    statutoryAction: string;
+    auditEvidence: Record<string, any>;
+    evidenceProvenance?: EvidenceProvenance;
+}
+
+export interface ReconcileZohoGstr2bSummary {
+    totalBooksBillsCount: number;
+    totalGstr2bRecordsCount: number;
+    matchedEligibleCount: number;
+    rcmUnregisteredEligibleCount: number;
+    compositionExcludedCount: number;
+    interveningRegularizedPaidCount: number;
+    interveningRegularizedUnpaidCount: number;
+    amountMismatchCount: number;
+    blocked17_5Count: number;
+    posMismatchCount: number;
+    routableToBranchCount: number;
+    strandedLocalCount: number;
+    gstr2bPortalIneligibleCount: number;
+    requiresHumanVerificationCount: number;
+    missingIn2bCount: number;
+    missingInBooksCount: number;
+    rule37OverdueCount: number;
+    totalBooksTaxableInr: number;
+    totalBooksTaxInr: number;
+    totalGstr2bTaxableInr: number;
+    totalGstr2bTaxInr: number;
+    eligibleItcInr: number;
+    rcmUnregisteredEligibleItcInr: number;
+    compositionExcludedItcInr: number;
+    interveningRegularizedTaxInr: number;
+    atRiskUnfiledItcInr: number;
+    blocked17_5ItcInr: number;
+    posMismatchItcInr: number;
+    routableToBranchItcInr: number;
+    strandedLocalItcInr: number;
+    gstr2bPortalIneligibleItcInr: number;
+    requiresHumanVerificationItcInr: number;
+    mismatchedItcInr: number;
+    missingInBooksTaxInr: number;
+    rule37ReversalAmountInr: number;
+    rule37InterestExposureInr: number;
+    paymentAppropriationMethod: 'PROPORTIONATE' | 'VALUE_FIRST' | 'TAX_FIRST';
+    paymentAppropriationLegalStatus: 'STATUTORY_MANDATE' | 'ACCOUNTING_ALLOCATION_ASSUMPTION';
+    recipientTaxScheme: 'REGULAR' | 'COMPOSITION' | 'INDETERMINATE';
+    minimumEclBalanceInr: number | null;
+    eclUtilizationStatus: 'UTILIZED' | 'UNUTILIZED' | 'UNKNOWN';
+    eclLedgerHistoryAudit: boolean;
+    cumulativePortfolioEclAudit?: any;
+    reconciliationStatus: 'FULLY_RECONCILED' | 'EXCEPTIONS_IDENTIFIED';
+    isAuthorizedToDisburse: boolean;
+}
+
+export interface ReconcileZohoGstr2bResult {
+    status: 'SUCCESS' | 'ERROR';
+    auditDate: string;
+    summary: ReconcileZohoGstr2bSummary;
+    reconciliationItems: ReconcileItem[];
+}
+
+export declare function parseZohoBillsCsv(csvText: string): ZohoBillRecord[];
+export declare function parseZohoBillsJson(jsonData: any): ZohoBillRecord[];
+export declare function parseGstr2bJson(gstr2bData: any): Gstr2bRecord[];
+export declare function reconcileZohoGstr2b(params: ReconcileZohoGstr2bParams): ReconcileZohoGstr2bResult;
+export declare function generateGstr2bAuditMarkdownReport(reconResult: ReconcileZohoGstr2bResult): string;
+export declare function normalizeInvoiceNumber(raw: string): { exactKey: string; alphaNumericKey: string };
+export declare function normalizeGstin(raw: string): { gstin: string | null; pan: string | null; stateCode: string | null; isValid: boolean };
+export declare function calculateOverdueStartDate(billDateIso: string): string | null;
+export declare function calculateEclUtilizationInterest(params: {
+    unreversedItcInr: number | string;
+    overdueStartDate: string;
+    asOfDate: string;
+    reversalDate?: string | null;
+    eclLedgerHistory?: Array<{ date: string; balanceInr: number }>;
+    annualInterestRate?: number;
+}): EclUtilizationAuditResult;
+export declare function calculatePortfolioEclUtilizationInterest(params: {
+    overdueBills: Array<any>;
+    eclLedgerHistory: Array<{ date: string; balanceInr: number }>;
+    asOfDate?: string;
+    annualInterestRate?: number;
+}): any;
+export declare function buildEvidenceProvenance(params: any): EvidenceProvenance;
+
+export interface EmpanelmentCertificate {
+    certificateId: string;
+    attestationType: string;
+    attestationNotice: string;
+    attestationTimestamp: string;
+    merkleSubstrateRoot: string;
+    governingSpecification: string;
+    sectionsCount: number;
+    circularsCount: number;
+    formsCount: number;
+    citationsVerified: number;
+    freshnessStatus: 'FRESH_AND_AUDIT_READY' | 'ACTION_REQUIRED';
+    regulatoryHorizon: string;
+    empanelmentComplianceScore: string;
+    isAuthorizedToDisburse: false;
+}
+
+export interface WatchtowerReport {
+    status: 'SUCCESS' | 'FAILED';
+    watchtowerVersion: string;
+    auditTimestamp: string;
+    okfDirectory: string;
+    checks: {
+        schemaValidation: { status: 'PASSED' | 'FAILED'; sectionsScanned: number; circularsScanned: number; formsScanned: number; errors: string[] };
+        citationIntegrity: { status: 'PASSED' | 'FAILED'; totalCitations: number; validCitations: number; failedCitations: number; errors: any[] };
+        merkleImmutability: { status: 'PASSED' | 'FAILED'; computedRoot: string; matchesPinnedRoot: boolean; fileCount: number };
+        freshnessHorizon: { status: 'PASSED' | 'FAILED'; benchmarksEvaluated: number; benchmarksPassed: number; benchmarks: any[] };
+        statutoryInvariants: { status: 'PASSED' | 'FAILED'; disburseInvariantSatisfied: boolean };
+    };
+    certificate: EmpanelmentCertificate | null;
+    executionDurationMs: number;
+}
+
+export declare function runStatutoryWatchtower(options?: { okfDir?: string; verbose?: boolean }): Promise<WatchtowerReport>;
+
+
+
+