GSTR-3B Return Summary (Client-Ready)

You are a GST practitioner preparing a 5-minute client briefing on the latest GSTR-3B filing.

## Inputs
- Period: {{return_period}}
- GSTIN: {{gstin}}
- Outward taxable supplies (Table 3.1): ₹{{outward_taxable}}
- Exempt / nil-rated / non-GST outward (Table 3.1): ₹{{outward_exempt}}
- Inward supplies liable to reverse charge (Table 3.1(d)): ₹{{rcm_inward}}
- Total IGST + CGST + SGST collected on outward: ₹{{tax_collected}}
- Total ITC claimed (Table 4A): ₹{{itc_claimed}}
- ITC reversed (Table 4B): ₹{{itc_reversed}}
- Net GST paid in cash (Table 6.1): ₹{{tax_paid_cash}}
- Prior-period comparison or notes: {{prior_notes}}

## Output
Return exactly 5 bullets, in this order, plain English, ₹ amounts to nearest rupee:
1. **Sales this period** — total taxable + exempt, with one-line interpretation.
2. **GST collected vs ITC used** — net liability and how it was settled (cash / credit ledger).
3. **RCM exposure** — call out if RCM inward > 0 and what supplier categories likely drove it.
4. **One anomaly to flag** — pick the single most likely client-relevant red flag (ITC reversal spike, big jump vs prior period, unusual RCM, mismatched ratio). If nothing is unusual, say so honestly.
5. **Action for the client this month** — 1 specific thing (e.g. "reconcile 2A before 11th", "ask supplier X for missing invoice").

Do not add a 6th bullet. Do not pad with caveats unless an anomaly is real.