kevin-asprec 6ea1f412a1 feat: data import module and payment fixes ...

- Add import module with CSV/Excel template download and bulk import endpoints
- Support client+subscription and outstanding invoice imports with per-row error handling
- Templates include Field Guide sheet with valid plan/area names
- Add manager role to unremitted payments endpoint
- Add createdAt field to remittance history response

2026-05-07 06:19:43 +08:00

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