diff --git a/app/Filament/Exports/PanelGrMasterExporter.php b/app/Filament/Exports/PanelGrMasterExporter.php
new file mode 100644
index 0000000..c0f9f8d
--- /dev/null
+++ b/app/Filament/Exports/PanelGrMasterExporter.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Filament\Exports;
+
+use App\Models\PanelGrMaster;
+use Filament\Actions\Exports\ExportColumn;
+use Filament\Actions\Exports\Exporter;
+use Filament\Actions\Exports\Models\Export;
+
+class PanelGrMasterExporter extends Exporter
+{
+    protected static ?string $model = PanelGrMaster::class;
+
+    public static function getColumns(): array
+    {
+        static $rowNumber = 0;
+        return [
+            ExportColumn::make('no')
+                ->label('NO')
+                ->state(function ($record) use (&$rowNumber) {
+                    // Increment and return the row number
+                    return ++$rowNumber;
+                }),
+            ExportColumn::make('plant.name')
+            ->label('PLANT NAME'),
+            ExportColumn::make('item.code')
+            ->label('ITEM CODE'),
+            ExportColumn::make('document_number')
+            ->label('DOCUMENT NUMBER'),
+            ExportColumn::make('invoice_number')
+            ->label('INVOICE NUMBER'),
+            ExportColumn::make('supplier_number')
+            ->label('SUPPLIER NUMBER'),
+            ExportColumn::make('quantity')
+            ->label('QUANTITY'),
+            ExportColumn::make('created_at')
+            ->label('CREATED AT'),
+            ExportColumn::make('updated_at')
+            ->label('UPDATED AT'),
+            ExportColumn::make('created_by')
+            ->label('CREATED BY'),
+            ExportColumn::make('updated_by')
+            ->label('UPDATED BY'),
+            ExportColumn::make('deleted_at')
+            ->label('DELETED AT')
+            ->enabledByDefault(false),
+        ];
+    }
+
+    public static function getCompletedNotificationBody(Export $export): string
+    {
+        $body = 'Your panel gr master export has completed and ' . number_format($export->successful_rows) . ' ' . str('row')->plural($export->successful_rows) . ' exported.';
+
+        if ($failedRowsCount = $export->getFailedRowsCount()) {
+            $body .= ' ' . number_format($failedRowsCount) . ' ' . str('row')->plural($failedRowsCount) . ' failed to export.';
+        }
+
+        return $body;
+    }
+}
diff --git a/app/Filament/Imports/PanelGrMasterImporter.php b/app/Filament/Imports/PanelGrMasterImporter.php
new file mode 100644
index 0000000..bbfb363
--- /dev/null
+++ b/app/Filament/Imports/PanelGrMasterImporter.php
@@ -0,0 +1,146 @@
+<?php
+
+namespace App\Filament\Imports;
+
+use App\Models\Item;
+use App\Models\PanelGrMaster;
+use App\Models\Plant;
+use Filament\Actions\Imports\ImportColumn;
+use Filament\Actions\Imports\Importer;
+use Filament\Actions\Imports\Models\Import;
+use Filament\Facades\Filament;
+use Str;
+use Filament\Actions\Imports\Exceptions\RowImportFailedException;
+
+class PanelGrMasterImporter extends Importer
+{
+    protected static ?string $model = PanelGrMaster::class;
+
+    public static function getColumns(): array
+    {
+        return [
+            ImportColumn::make('plant')
+                ->requiredMapping()
+                ->exampleHeader('Plant Code')
+                ->example('1000')
+                ->label('Plant Code')
+                ->relationship(resolveUsing: 'code')
+                ->rules(['required']),
+            ImportColumn::make('item')
+                ->requiredMapping()
+                ->exampleHeader('Item Code')
+                ->example('630214')
+                ->label('Item Code')
+                ->relationship(resolveUsing: 'code')
+                ->rules(['required']),
+            ImportColumn::make('document_number')
+                ->requiredMapping()
+                ->exampleHeader('Document Number')
+                ->example('11023567')
+                ->label('Document Number')
+                ->rules(['required']),
+            ImportColumn::make('invoice_number')
+                ->requiredMapping()
+                ->exampleHeader('Invoice Number')
+                ->example('3RAW0012345')
+                ->label('Invoice Number')
+                ->rules(['required']),
+            ImportColumn::make('supplier_number')
+                ->requiredMapping()
+                ->exampleHeader('Supplier Number')
+                ->example('154564564')
+                ->label('Supplier Number')
+                ->rules(['required']),
+            ImportColumn::make('quantity')
+                ->requiredMapping()
+                ->exampleHeader('Quantity')
+                ->example('10')
+                ->label('Quantity')
+                ->rules(['required']),
+        ];
+    }
+
+    public function resolveRecord(): ?PanelGrMaster
+    {
+        $warnMsg = [];
+        $plantCod = $this->data['plant'];
+        $plant = null;
+        $item = null;
+        $userName = Filament::auth()->user()?->name;
+
+        if (Str::length($plantCod) < 4 || ! is_numeric($plantCod) || ! preg_match('/^[1-9]\d{3,}$/', $plantCod)) {
+            $warnMsg[] = 'Invalid plant code found';
+        } else {
+            $plant = Plant::where('code', $plantCod)->first();
+            if (! $plant) {
+                $warnMsg[] = 'Plant not found';
+            } else {
+                $item = Item::where('code', $this->data['item'])->where('plant_id', $plant->id)->first();
+            }
+            if (! $item) {
+                $warnMsg[] = 'Item not found';
+            }
+        }
+
+        if (empty($this->data['document_number'])) {
+            $warnMsg[] = 'Document Number cannot be empty.';
+        }
+
+        if (Str::length($this->data['invoice_number']) < 7 || ! ctype_alnum($this->data['invoice_number'])) {
+            $warnMsg[] = 'Invalid invoice number found';
+        }
+
+        if (empty($this->data['supplier_number'])) {
+            $warnMsg[] = 'Supplier Number cannot be empty.';
+        }
+
+        if (empty($this->data['quantity'])) {
+            $warnMsg[] = 'Quantity cannot be empty.';
+        }
+        elseif (!is_numeric($this->data['quantity'])) {
+            $warnMsg[] = 'Quantity must be a valid number.';
+        } elseif ((float) $this->data['quantity'] <= 0) {
+            $warnMsg[] = 'Quantity must be greater than 0.';
+        }
+
+        $existingRecord = PanelGrMaster::where('document_number', $this->data['document_number'])->where('plant_id', $this->data['plant'])->first();
+
+        if ($existingRecord && $existingRecord->invoice_number != $this->data['invoice_number'])
+        {
+            $warnMsg[] = "Document Number '{$this->data['document_number']}' is already associated with Invoice Number '{$existingRecord->invoice_number}'.";
+        }
+
+        if (! empty($warnMsg)) {
+            throw new RowImportFailedException(implode(', ', $warnMsg));
+        }
+
+        PanelGrMaster::updateOrCreate(
+            [
+                'plant_id' => $plant->id,
+                'item_id' => $item->id,
+                'document_number' => $this->data['document_number'],
+                'invoice_number' => $this->data['invoice_number'],
+                'supplier_number' => $this->data['supplier_number'] ?? null,
+            ],
+            [
+                'quantity' => $this->data['quantity'] ?? null,
+                'updated_by' => $userName,
+                'created_by' => $userName, // Only used when creating
+            ]
+        );
+
+        return null;
+        // return new PanelGrMaster();
+    }
+
+    public static function getCompletedNotificationBody(Import $import): string
+    {
+        $body = 'Your panel gr master import has completed and ' . number_format($import->successful_rows) . ' ' . str('row')->plural($import->successful_rows) . ' imported.';
+
+        if ($failedRowsCount = $import->getFailedRowsCount()) {
+            $body .= ' ' . number_format($failedRowsCount) . ' ' . str('row')->plural($failedRowsCount) . ' failed to import.';
+        }
+
+        return $body;
+    }
+}
diff --git a/app/Filament/Resources/PanelGrMasterResource.php b/app/Filament/Resources/PanelGrMasterResource.php
new file mode 100644
index 0000000..086b4c3
--- /dev/null
+++ b/app/Filament/Resources/PanelGrMasterResource.php
@@ -0,0 +1,363 @@
+<?php
+
+namespace App\Filament\Resources;
+
+use App\Filament\Exports\PanelGrMasterExporter;
+use App\Filament\Imports\PanelGrMasterImporter;
+use App\Filament\Resources\PanelGrMasterResource\Pages;
+use App\Filament\Resources\PanelGrMasterResource\RelationManagers;
+use App\Models\Item;
+use App\Models\PalletValidation;
+use App\Models\PanelGrMaster;
+use App\Models\Plant;
+use Filament\Facades\Filament;
+use Filament\Forms;
+use Filament\Forms\Form;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+use Filament\Tables\Actions\ExportAction;
+use Filament\Tables\Actions\ImportAction;
+use Filament\Tables\Filters\Filter;
+use Filament\Forms\Components\DateTimePicker;
+use Filament\Forms\Components\Section;
+use Filament\Forms\Components\Select;
+use Filament\Forms\Components\TextInput;
+use Closure;
+
+class PanelGrMasterResource extends Resource
+{
+    protected static ?string $model = PanelGrMaster::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-rectangle-stack';
+
+    protected static ?string $navigationGroup = 'Panel Box';
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                Forms\Components\Select::make('plant_id')
+                    ->label('Plant')
+                    ->reactive()
+                    ->searchable()
+                    ->relationship('plant', 'name')
+                    ->options(function (callable $get) {
+                        $userHas = Filament::auth()->user()->plant_id;
+
+                        return ($userHas && strlen($userHas) > 0) ? Plant::where('id', $userHas)->pluck('name', 'id')->toArray() : Plant::orderBy('code')->pluck('name', 'id')->toArray();
+                    })
+                    ->afterStateUpdated(function (callable $set) {
+                        $set('item_id', null);
+                        $set('document_number', null);
+                        $set('invoice_number', null);
+                        $set('supplier_number', null);
+                        $set('quantity', '1');
+                    })
+                    ->required(),
+                Forms\Components\Select::make('item_id')
+                    ->label('Item Code')
+                    ->reactive()
+                    ->searchable()
+                    ->options(function (callable $get) {
+                        $plantId = $get('plant_id');
+                        if (empty($plantId)) {
+                            return [];
+                        }
+
+                        return Item::where('plant_id', $plantId)->pluck('code', 'id');
+                    })
+                    ->afterStateUpdated(function (callable $set) {
+                        $set('document_number', null);
+                        $set('invoice_number', null);
+                        $set('supplier_number', null);
+                        $set('quantity', '1');
+                    })
+                    ->required(),
+                Forms\Components\TextInput::make('document_number')
+                    ->label('Document Number')
+                    ->required(),
+                Forms\Components\TextInput::make('invoice_number')
+                    ->label('Invoice Number')
+                    ->required(),
+                Forms\Components\TextInput::make('supplier_number')
+                    ->label('Supplier Number')
+                    ->required(),
+                Forms\Components\TextInput::make('quantity')
+                    ->label('Quantity')
+                    ->numeric()
+                    ->default(1)
+                    ->minValue(1)
+                    ->reactive()
+                    ->required()
+                    ->afterStateUpdated(function (callable $set, $state) {
+                        if ((float) $state == 0) {
+                            $set('quantity', null);
+                        }
+                    }),
+                Forms\Components\Hidden::make('created_by')
+                    ->label('Created By')
+                    ->default(Filament::auth()->user()?->name),
+                Forms\Components\Hidden::make('updated_by')
+                    ->label('Updated By')
+                    ->default(Filament::auth()->user()?->name),
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                Tables\Columns\TextColumn::make('No.')
+                    ->label('No.')
+                    ->getStateUsing(function ($record, $livewire, $column, $rowLoop) {
+                        $paginator = $livewire->getTableRecords();
+                        $perPage = method_exists($paginator, 'perPage') ? $paginator->perPage() : 10;
+                        $currentPage = method_exists($paginator, 'currentPage') ? $paginator->currentPage() : 1;
+
+                        return ($currentPage - 1) * $perPage + $rowLoop->iteration;
+                    }),
+                Tables\Columns\TextColumn::make('plant.name')
+                    ->label('Plant Name')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('item.code')
+                    ->label('Item Code')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('document_number')
+                    ->label('Document Number')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('invoice_number')
+                    ->label('Invoice Number')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('supplier_number')
+                    ->label('Supplier Number')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('quantity')
+                    ->label('Quantity')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('created_at')
+                    ->dateTime()
+                    ->alignCenter()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('updated_at')
+                    ->dateTime()
+                    ->alignCenter()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('deleted_at')
+                    ->dateTime()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+            ])
+            ->filters([
+                Tables\Filters\TrashedFilter::make(),
+                Filter::make('advanced_filters')
+                    ->label('Advanced Filters')
+                    ->form([
+                        Select::make('Plant')
+                            ->label('Select Plant')
+                            ->nullable()
+                            ->options(function (callable $get) {
+                                $userHas = Filament::auth()->user()->plant_id;
+
+                                return ($userHas && strlen($userHas) > 0) ? Plant::where('id', $userHas)->pluck('name', 'id')->toArray() : Plant::orderBy('code')->pluck('name', 'id')->toArray();
+                            })
+                            ->reactive()
+                            ->afterStateUpdated(function ($state, callable $set, callable $get): void {
+                                $set('scanned_by', null);
+                            }),
+                        Select::make('item')
+                            ->label('Search by Item Code')
+                            ->nullable()
+                            ->searchable()
+                            ->reactive()
+                            ->options(function (callable $get) {
+                                $plantId = $get('Plant');
+
+                                if (empty($plantId)) {
+                                    return [];
+                                }
+
+                                return Item::whereHas('panelGrMasters', function ($query) use ($plantId) {
+                                    if ($plantId) {
+                                        $query->where('plant_id', $plantId);
+                                    }
+                                })->pluck('code', 'id');
+                            })
+                            ->afterStateUpdated(function ($state, callable $set, callable $get) {
+                                $set('process_order', null);
+                            }),
+                        TextInput::make('document_number')
+                            ->label('Document Number')
+                            ->reactive()
+                            ->placeholder('Enter Document Number')
+                            ->afterStateUpdated(function ($state, callable $set, callable $get) {
+                                $set('Rework', null);
+                            }),
+                        TextInput::make('invoice_number')
+                            ->label('Invoice Number')
+                            ->reactive()
+                            ->placeholder('Enter Invoice Number')
+                            ->afterStateUpdated(function ($state, callable $set, callable $get) {
+                                $set('Rework', null);
+                            }),
+                        TextInput::make('supplier_number')
+                            ->label('Supplier Number')
+                            ->reactive()
+                            ->placeholder('Enter Supplier Number')
+                            ->afterStateUpdated(function ($state, callable $set, callable $get) {
+                                $set('Rework', null);
+                            }),
+                        DateTimePicker::make(name: 'created_from')
+                            ->label('Created From')
+                            ->placeholder(placeholder: 'Select From DateTime')
+                            ->reactive()
+                            ->native(false),
+                        DateTimePicker::make('created_to')
+                            ->label('Created To')
+                            ->placeholder(placeholder: 'Select To DateTime')
+                            ->reactive()
+                            ->native(false),
+                    ])
+                    ->query(function ($query, array $data) {
+                        // Hide all records initially if no filters are applied
+                        if (empty($data['Plant']) && empty($data['document_number']) && empty($data['invoice_number']) && empty($data['supplier_number']) && empty($data['created_from']) && empty($data['created_to']) && empty($data['created_by'])) {
+                            return $query->whereRaw('1 = 0');
+                        }
+
+                        if (! empty($data['Plant'])) { // $plant = $data['Plant'] ?? null
+                            $query->where('plant_id', $data['Plant']);
+                        } else {
+                            $userHas = Filament::auth()->user()->plant_id;
+
+                            if ($userHas && strlen($userHas) > 0) {
+                                return $query->whereRaw('1 = 0');
+                            }
+                        }
+
+                        if (! empty($data['document_number'])) {
+                            $query->where('document_number', 'like', '%' . $data['document_number'] . '%');
+                        }
+
+                        if (! empty($data['invoice_number'])) {
+                            $query->where('invoice_number', 'like', '%' . $data['invoice_number'] . '%');
+                        }
+
+                        if (! empty($data['supplier_number'])) {
+                            $query->where('supplier_number', 'like', '%' . $data['supplier_number'] . '%');
+                        }
+
+                        if (! empty($data['created_from'])) {
+                            $query->where('created_at', '>=', $data['created_from']);
+                        }
+
+                        if (! empty($data['created_to'])) {
+                            $query->where('created_at', '<=', $data['created_to']);
+                        }
+                    })
+                    ->indicateUsing(function (array $data) {
+                        $indicators = [];
+
+                        if (! empty($data['Plant'])) {
+                            $indicators[] = 'Plant: '.Plant::where('id', $data['Plant'])->value('name');
+                        } else {
+                            $userHas = Filament::auth()->user()->plant_id;
+
+                            if ($userHas && strlen($userHas) > 0) {
+                                return 'Plant: Choose plant to filter records.';
+                            }
+                        }
+
+                        if (! empty($data['document_number'])) {
+                            $indicators[] = 'Doc No: '.$data['document_number'];
+                        }
+
+                        if (! empty($data['invoice_number'])) {
+                            $indicators[] = 'Invoice No: '.$data['invoice_number'];
+                        }
+
+                        if (! empty($data['supplier_number'])) {
+                            $indicators[] = 'Supplier No: '.$data['supplier_number'];
+                        }
+
+                        if (! empty($data['created_from'])) {
+                            $indicators[] = 'From: '.$data['created_from'];
+                        }
+
+                        if (! empty($data['created_to'])) {
+                            $indicators[] = 'To: '.$data['created_to'];
+                        }
+
+                        return $indicators;
+                    }),
+            ])
+            ->filtersFormMaxHeight('280px')
+            ->actions([
+                Tables\Actions\ViewAction::make(),
+                Tables\Actions\EditAction::make(),
+            ])
+            ->bulkActions([
+                Tables\Actions\BulkActionGroup::make([
+                    Tables\Actions\DeleteBulkAction::make(),
+                    Tables\Actions\ForceDeleteBulkAction::make(),
+                    Tables\Actions\RestoreBulkAction::make(),
+                ]),
+            ])
+            ->headerActions([
+                ImportAction::make()
+                    ->label('Import Panel GR Masters')
+                    ->color('warning')
+                    ->importer(PanelGrMasterImporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view import panel gr master');
+                    }),
+                ExportAction::make()
+                    ->label('Export Panel GR Masters')
+                    ->color('warning')
+                    ->exporter(PanelGrMasterExporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view export panel gr master');
+                    }),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ListPanelGrMasters::route('/'),
+            'create' => Pages\CreatePanelGrMaster::route('/create'),
+            'view' => Pages\ViewPanelGrMaster::route('/{record}'),
+            'edit' => Pages\EditPanelGrMaster::route('/{record}/edit'),
+        ];
+    }
+
+    public static function getEloquentQuery(): Builder
+    {
+        return parent::getEloquentQuery()
+            ->withoutGlobalScopes([
+                SoftDeletingScope::class,
+            ]);
+    }
+}
diff --git a/app/Filament/Resources/PanelGrMasterResource/Pages/CreatePanelGrMaster.php b/app/Filament/Resources/PanelGrMasterResource/Pages/CreatePanelGrMaster.php
new file mode 100644
index 0000000..25fb282
--- /dev/null
+++ b/app/Filament/Resources/PanelGrMasterResource/Pages/CreatePanelGrMaster.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Filament\Resources\PanelGrMasterResource\Pages;
+
+use App\Filament\Resources\PanelGrMasterResource;
+use App\Models\PanelGrMaster;
+use Filament\Actions;
+use Filament\Notifications\Notification;
+use Filament\Resources\Pages\CreateRecord;
+use Illuminate\Validation\ValidationException;
+
+class CreatePanelGrMaster extends CreateRecord
+{
+    protected static string $resource = PanelGrMasterResource::class;
+
+    protected function mutateFormDataBeforeCreate(array $data): array
+    {
+        $exists = PanelGrMaster::where('plant_id', $data['plant_id'])
+            ->where('item_id', $data['item_id'])
+            ->where('document_number', $data['document_number'])
+            ->where('invoice_number', $data['invoice_number'])
+            ->where('supplier_number', $data['supplier_number'])
+            ->exists();
+
+        if ($exists) {
+            Notification::make()
+            ->title('Duplicate Record')
+            ->body('This combination already exists in Master.')
+            ->danger()
+            ->send();
+            throw ValidationException::withMessages([
+                'item_id' => 'This combination already exists in Master.',
+            ]);
+        }
+
+        return $data;
+    }
+}
diff --git a/app/Filament/Resources/PanelGrMasterResource/Pages/EditPanelGrMaster.php b/app/Filament/Resources/PanelGrMasterResource/Pages/EditPanelGrMaster.php
new file mode 100644
index 0000000..9933566
--- /dev/null
+++ b/app/Filament/Resources/PanelGrMasterResource/Pages/EditPanelGrMaster.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Filament\Resources\PanelGrMasterResource\Pages;
+
+use App\Filament\Resources\PanelGrMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\EditRecord;
+
+class EditPanelGrMaster extends EditRecord
+{
+    protected static string $resource = PanelGrMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\ViewAction::make(),
+            Actions\DeleteAction::make(),
+            Actions\ForceDeleteAction::make(),
+            Actions\RestoreAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/PanelGrMasterResource/Pages/ListPanelGrMasters.php b/app/Filament/Resources/PanelGrMasterResource/Pages/ListPanelGrMasters.php
new file mode 100644
index 0000000..04a0237
--- /dev/null
+++ b/app/Filament/Resources/PanelGrMasterResource/Pages/ListPanelGrMasters.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\PanelGrMasterResource\Pages;
+
+use App\Filament\Resources\PanelGrMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ListRecords;
+
+class ListPanelGrMasters extends ListRecords
+{
+    protected static string $resource = PanelGrMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/PanelGrMasterResource/Pages/ViewPanelGrMaster.php b/app/Filament/Resources/PanelGrMasterResource/Pages/ViewPanelGrMaster.php
new file mode 100644
index 0000000..b42db68
--- /dev/null
+++ b/app/Filament/Resources/PanelGrMasterResource/Pages/ViewPanelGrMaster.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\PanelGrMasterResource\Pages;
+
+use App\Filament\Resources\PanelGrMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ViewRecord;
+
+class ViewPanelGrMaster extends ViewRecord
+{
+    protected static string $resource = PanelGrMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\EditAction::make(),
+        ];
+    }
+}
diff --git a/app/Models/PanelGrMaster.php b/app/Models/PanelGrMaster.php
new file mode 100644
index 0000000..2dc8008
--- /dev/null
+++ b/app/Models/PanelGrMaster.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class PanelGrMaster extends Model
+{
+    use SoftDeletes;
+
+    protected $fillable = [
+        'plant_id',
+        'item_id',
+        'document_number',
+        'invoice_number',
+        'supplier_number',
+        'quantity',
+        'created_by',
+        'updated_by'
+    ];
+
+    public function plant(): BelongsTo
+    {
+        return $this->belongsTo(Plant::class);
+    }
+
+    public function item(): BelongsTo
+    {
+        return $this->belongsTo(Item::class);
+    }
+}
diff --git a/app/Policies/PanelGrMasterPolicy.php b/app/Policies/PanelGrMasterPolicy.php
new file mode 100644
index 0000000..8a9a2c6
--- /dev/null
+++ b/app/Policies/PanelGrMasterPolicy.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Policies;
+
+use Illuminate\Auth\Access\Response;
+use App\Models\PanelGrMaster;
+use App\Models\User;
+
+class PanelGrMasterPolicy
+{
+    /**
+     * Determine whether the user can view any models.
+     */
+    public function viewAny(User $user): bool
+    {
+        return $user->checkPermissionTo('view-any PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can view the model.
+     */
+    public function view(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('view PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can create models.
+     */
+    public function create(User $user): bool
+    {
+        return $user->checkPermissionTo('create PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can update the model.
+     */
+    public function update(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('update PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can delete the model.
+     */
+    public function delete(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('delete PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can delete any models.
+     */
+    public function deleteAny(User $user): bool
+    {
+        return $user->checkPermissionTo('delete-any PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can restore the model.
+     */
+    public function restore(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('restore PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can restore any models.
+     */
+    public function restoreAny(User $user): bool
+    {
+        return $user->checkPermissionTo('restore-any PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can replicate the model.
+     */
+    public function replicate(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('replicate PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can reorder the models.
+     */
+    public function reorder(User $user): bool
+    {
+        return $user->checkPermissionTo('reorder PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can permanently delete the model.
+     */
+    public function forceDelete(User $user, PanelGrMaster $panelgrmaster): bool
+    {
+        return $user->checkPermissionTo('force-delete PanelGrMaster');
+    }
+
+    /**
+     * Determine whether the user can permanently delete any models.
+     */
+    public function forceDeleteAny(User $user): bool
+    {
+        return $user->checkPermissionTo('force-delete-any PanelGrMaster');
+    }
+}
diff --git a/database/migrations/2026_07_22_151746_create_panel_gr_masters_table.php b/database/migrations/2026_07_22_151746_create_panel_gr_masters_table.php
new file mode 100644
index 0000000..7034c73
--- /dev/null
+++ b/database/migrations/2026_07_22_151746_create_panel_gr_masters_table.php
@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        $sql = <<<'SQL'
+            CREATE TABLE panel_gr_masters (
+                id                          BIGINT GENERATED always AS IDENTITY PRIMARY KEY,
+
+                plant_id                    BIGINT NOT NULL,
+                item_id                     BIGINT NOT NULL,
+
+                document_number             TEXT DEFAULT NULL,
+                invoice_number              TEXT DEFAULT NULL,
+                supplier_number             TEXT DEFAULT NULL,
+                quantity	                TEXT DEFAULT NULL,
+
+                created_at                  TIMESTAMP NOT NULL DEFAULT NOW(),
+                updated_at                  TIMESTAMP,
+                deleted_at                  TIMESTAMP,
+
+                created_by                  TEXT NULL,
+                updated_by                  TEXT NULL,
+
+                FOREIGN KEY (plant_id)    REFERENCES  plants (id),
+                FOREIGN KEY (item_id)    REFERENCES  items (id)
+            );
+        SQL;
+
+        DB::statement($sql);
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('panel_gr_masters');
+    }
+};