diff --git a/app/Controllers/InvoiceController.php b/app/Controllers/InvoiceController.php
index 2262a25..9ead9c0 100644
--- a/app/Controllers/InvoiceController.php
+++ b/app/Controllers/InvoiceController.php
@@ -197,6 +197,7 @@ class InvoiceController extends ResourceController
             ];
 
             $invoiceId = $input['id'] ?? null;
+            $isCreate = empty($invoiceId);
 
             if (!$invoiceId) {
 
@@ -252,6 +253,70 @@ class InvoiceController extends ResourceController
                 }
             }
 
+            
+            
+            /*
+             * UTR save (Tempa)
+             */
+            if ($isCreate && !empty($input['utrs']) && is_array($input['utrs'])) {
+
+                $seenUtrs = [];
+
+                foreach ($input['utrs'] as $utrRow) {
+
+                    $utrNo = trim((string)($utrRow['utr_no'] ?? ''));
+
+            
+                    if ($utrNo === '') continue;
+
+                    
+                    // if (in_array($utrNo, $seenUtrs, true)) {
+                    //     $this->db->transRollback();
+                    //     return $this->respond([
+                    //         'status' => 'failed',
+                    //         'code'   => 400,
+                    //         'message'=> "Duplicate UTR in request: {$utrNo}"
+                    //     ], 400);
+                    // }
+
+                    $seenUtrs[] = $utrNo;
+
+                    // $exists = $this->InvoiceUtrModel->where('utr_no', $utrNo)->where('is_active', 1)->first();
+
+                    // if ($exists) {
+                    //     $this->db->transRollback();
+                    //     return $this->respond([
+                    //         'status' => 'failed',
+                    //         'code'   => 400,
+                    //         'message'=> "UTR already exists: {$utrNo}"
+                    //     ], 400);
+                    // }
+
+                    // ✅ Format values
+                    // $utrDate = !empty($utrRow['utr_date'])
+                    //     ? date('Y-m-d', strtotime($utrRow['utr_date']))
+                    //     : null;
+
+                    // $amount = isset($utrRow['amount'])
+                    //     ? (float)$utrRow['amount']
+                    //     : 0;
+
+                        $result_utr = $this->InvoiceUtrModel->insert([
+                            'invoice_id' => $invoiceId,
+                            'utr_no'     => $utrNo,
+                            'utr_date'   => null,
+                            'amount'     => 0,
+                            'is_active'  => 1,
+                            'created_at' => date('Y-m-d H:i:s'),
+                            'created_by' => $input['created_by'] ?? 0
+                        ]);
+
+                        // if (!$result_utr) {
+                        //     print_r($this->InvoiceUtrModel->errors());
+                        //     die;
+                        // }
+                }
+            }
 
             if ($this->db->transStatus() === false) {
                 $this->db->transRollback();
@@ -340,7 +405,13 @@ class InvoiceController extends ResourceController
 
             // Build the main query
             $query = $this->PolicyModel
-                ->select('partner_policy.policy_number as policy_no, partner_policy.id as policy_id, partner_policy.issued_date, partner_policy.commission_amount, partner_policy.insured_name as customer_name, pe.agent_id ,pa.name as agent_name,pa.agent_code, partner_policy.premium_amount, pi.id as invoice_id, pi.invoice_no')
+                ->select('partner_policy.policy_number as policy_no, partner_policy.id as policy_id, partner_policy.issued_date, partner_policy.commission_amount, partner_policy.insured_name as customer_name, pe.agent_id ,pa.name as agent_name,pa.agent_code, partner_policy.premium_amount, pi.id as invoice_id, pi.invoice_no,
+                    COALESCE((
+                        SELECT GROUP_CONCAT(piu.utr_no ORDER BY piu.id SEPARATOR ", ")
+                        FROM partner_invoice_utr piu
+                        WHERE piu.invoice_id = pi.id
+                        AND piu.is_active = 1
+                    ), "") as utr_no', false)
                 ->join(
                     'partner_enquiry pe',
                     'pe.id = partner_policy.enquiry_id AND pe.broker_id = ' . (int)$input['broker_id'],