Bezgrow Desktop App

Professional Accounting Phase 3. - Extended the existing local SQLite double-entry ledger with financial-year/business/voucher-type numbering for sales, purchases, receipts, payments, expenses, notes, openings, adjustments, fixed assets, TDS, and TCS; number advancement remains atomic with posting. - Added fixed-asset categories and registers, SLM/WDV schedules with explicit projected-versus-posted state, depreciation journals, and disposal/write-off accounting with genuine gain or loss. - Added effective-dated configurable TDS/TCS rules, threshold/PAN validation, accrual and collection journals, payable registers, and challan-linked settlement vouchers without hard-coded filing claims. - Added GST return preparation states, GSTR-2A/2B import and reconciliation, and honest E-Invoice/E-Way Bill preparation boundaries that remain `NOT_CONFIGURED` until a real provider is configured. - Added cost-centre, department, and project allocations; budget-versus-actual reporting; bank-statement imports and confirm-only match suggestions; CA/auditor workspaces; immutable accounting audit events; comparative reports; deterministic insights; party statements; and accounting search. - Corrected custom-period Profit & Loss movement, preserved unclassified Cash Flow movements instead of guessing, and made Balance Sheet imbalance a visible critical integrity error rather than an inserted balancing value. - Hardened accounting and statutory imports against traversal-style names, path-bearing metadata, oversized inputs, invalid hashes, and excessive rows; native backup/restore integrity now validates Phase 3 relationships. - Added deterministic schema 21-to-22 migration, golden-company totals, generated journal invariants, rollback injection, reconciliation, performance, route, packaged desktop, and cross-platform release-gate coverage. - Hardened schema 22 upgrades to repair legacy businesses with a partial system Chart of Accounts to the complete 43-ledger chart and restore a missing accounting-initialization record before the first accounting screen opens, without replacing an existing initialization policy or state. - Removed generated runtime placeholder files from packaged desktop resources so Finder metadata cannot invalidate strict signature verification after copying the app from a macOS disk image. - Fixed prepared Windows packaging provenance validation so those two intentional placeholder deletions no longer make an otherwise clean, identity-matched build fail; every other tracked change still blocks packaging. Release policy: public download and updater metadata may advance from 0.3.0 only after matching 0.3.1 macOS and Windows artifacts from the same source commit pass the cross-platform publication gates. The 0.3.1 manual-install channel remains explicitly unsigned and unnotarized until production trust credentials are available.