*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}:root{--brand: #31719B;--brand-dk: #1c445f;--brand-lt: #E8F6FF;--accent: #216ba5;--text: #1a1a2e;--muted: #6b7280;--border: #e2e8f0;--bg: #f5f8fc;--white: #ffffff;--error: #e53e3e;--success: #38a169;--radius: 8px;--shadow: 0 4px 24px rgba(49,113,155,.12)}html{scroll-behavior:smooth}.page-hero{background:linear-gradient(135deg,var(--brand-dk) 0%,var(--brand) 60%,#3a8dbf 100%);padding:40px 24px 36px;text-align:center;position:relative;overflow:hidden}.page-hero:before{content:"";position:absolute;inset:0;background:url("data:image/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='none' fill-rule='evenodd'%3E%3Cg fill='%23ffffff' fill-opacity='0.04'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E")}.page-hero h1{font-family:Space Grotesk,sans-serif;font-size:clamp(22px,4vw,34px);font-weight:700;color:#fff;position:relative}.page-hero p{color:#ffffffd1;font-size:14px;margin-top:8px;position:relative}.page-wrap{max-width:1140px;margin:0 auto;padding:30px 16px}.steps-bar{display:flex;align-items:center;gap:0;margin-bottom:28px;background:var(--white);border-radius:50px;border:1px solid var(--border);padding:6px 10px;width:fit-content;box-shadow:var(--shadow)}.step-item{display:flex;align-items:center;gap:7px;padding:6px 14px;border-radius:50px;font-size:13px;font-weight:500;color:var(--muted);transition:all .25s;cursor:default;white-space:nowrap}.step-item.active{background:var(--brand);color:#fff}.step-item.done{color:var(--brand)}.step-num{width:22px;height:22px;border-radius:50%;background:#e2e8f0;display:flex;align-items:center;justify-content:center;font-size:11px;font-weight:700;flex-shrink:0;transition:all .25s}.step-item.active .step-num{background:#ffffff4d;color:#fff}.step-item.done .step-num{background:var(--brand-lt);color:var(--brand)}.step-sep{color:var(--border);font-size:18px;padding:0 2px}.card{background:var(--white);border-radius:var(--radius);border:1px solid var(--border);box-shadow:var(--shadow);padding:28px;margin-bottom:24px;animation:slideUp .35s ease both}@keyframes slideUp{0%{opacity:0;transform:translateY(16px)}to{opacity:1;transform:translateY(0)}}.card-title{font-family:Space Grotesk,sans-serif;font-size:16px;font-weight:600;color:var(--text);margin-bottom:6px;display:flex;align-items:center;gap:8px}.card-title-dot{width:10px;height:10px;border-radius:50%;background:var(--brand);flex-shrink:0}.card-sub{font-size:12px;color:var(--muted);margin-bottom:20px}.card-sub span{color:var(--error)}.form-group{margin-bottom:18px}.form-label{display:block;font-size:13px;font-weight:500;color:var(--text);margin-bottom:6px}.form-label span{color:var(--error)}.form-input{display:block;width:100%;max-width:480px;padding:10px 14px;font-size:13px;font-family:DM Sans,sans-serif;color:var(--text);background:#fff;border:1.5px solid var(--border);border-radius:var(--radius);outline:none;transition:border .2s,box-shadow .2s}.form-input:focus{border-color:var(--brand);box-shadow:0 0 0 3px #31719b1f}.form-input.narrow{max-width:200px}.captcha-row{display:flex;align-items:center;gap:10px;margin-top:8px}.captcha-img img{height:38px;border-radius:4px;border:1px solid var(--border);display:block}.btn-refresh{width:38px;height:38px;background:#6b7280;border:none;border-radius:6px;cursor:pointer;display:flex;align-items:center;justify-content:center;transition:background .2s;flex-shrink:0}.btn-refresh:hover{background:var(--brand)}.error-msg{display:block;font-size:11px;color:var(--error);margin-top:4px;min-height:14px}.btn-primary{background:var(--brand);color:#fff;border:none;padding:10px 32px;font-size:14px;font-family:DM Sans,sans-serif;font-weight:600;border-radius:50px;cursor:pointer;transition:background .2s,transform .15s;display:inline-flex;align-items:center;gap:7px}.btn-primary:hover{background:var(--brand-dk);transform:translateY(-1px)}.btn-primary:active{transform:translateY(0)}.btn-primary:disabled{opacity:.6;cursor:not-allowed;transform:none}.btn-back{background:none;border:1.5px solid var(--border);color:var(--muted);padding:8px 20px;font-size:13px;border-radius:50px;cursor:pointer;transition:all .2s;display:inline-flex;align-items:center;gap:6px}.btn-back:hover{border-color:var(--brand);color:var(--brand)}.result-header{font-size:13px;color:var(--muted);padding-bottom:14px;border-bottom:1px solid var(--border);margin-bottom:20px}.result-header strong{color:var(--brand);font-size:14px}.info-grid{display:flex;flex-wrap:wrap;gap:12px;margin-bottom:16px}.info-cell{background:var(--brand-lt);border-radius:6px;padding:12px 15px;flex:1 1 200px;min-height:80px}.info-cell.tall{min-height:140px;flex:1 1 280px}.info-cell-label{font-size:11px;font-weight:700;color:var(--text);margin-bottom:5px;text-transform:uppercase;letter-spacing:.4px}.info-cell-value{font-size:13px;color:#4b4b4b;line-height:1.5}.section-bar{background:var(--accent);color:#fff;padding:9px 14px;font-weight:600;font-size:12px;border-radius:4px;margin:24px 0 12px;font-family:Space Grotesk,sans-serif;letter-spacing:.3px}.goods-row{display:flex;border:1px solid #e0e0e0;border-radius:4px;overflow:hidden;margin-bottom:10px}.goods-label{width:80px;flex-shrink:0;background:#eff1f7;display:flex;align-items:center;justify-content:center;font-size:11px;font-weight:600;color:var(--text);padding:10px 6px;text-align:center}.goods-body{flex:1;padding:10px 14px;font-size:12px;background:#fff}.goods-body .g-hsn{font-weight:600;color:var(--text);margin-bottom:2px}.goods-body .g-desc{color:var(--muted)}.goods-scroll{max-height:360px;overflow-y:auto;scrollbar-width:thin;scrollbar-color:var(--border) transparent}.filing-select-row{display:flex;align-items:center;gap:12px;margin:16px 0}.filing-select-row label{font-size:12px;font-weight:500;white-space:nowrap}.filing-select-row span{color:var(--error)}.filing-select{border:1px solid #d9d9d9;padding:6px 10px;font-size:12px;color:#272727;border-radius:6px;outline:none;font-family:DM Sans,sans-serif}.filing-table-wrap{overflow-x:auto;margin-bottom:16px}.filing-table{width:100%;border-collapse:collapse;font-size:12px}.filing-table td{vertical-align:middle;padding:6px 10px;border-top:none}.ftd-type-red{background:#ffefee;font-weight:700;width:90px;text-align:left}.ftd-type-green{background:#f1f7ef;font-weight:700;width:90px;text-align:left}.ftd-label{font-weight:600;font-size:11px;width:100px}.ftd-scroll-wrap{border:1px solid #cecece;padding:6px 0;overflow-x:auto;white-space:nowrap}.ftd-scroll-inner{display:inline-flex}.ftd-scroll-inner td{padding:4px 10px!important}.span-period{display:block;font-size:12px;color:var(--text)}.span-date{display:block;font-size:11px;font-weight:300;color:#706b6b}.qrmp-table{width:100%;border-collapse:collapse;font-size:12px}.qrmp-table th{background:#eff1f7;color:#4b4b4b;font-weight:700;padding:7px 8px;border-bottom:2px solid #dee2e6}.qrmp-table td{padding:7px 8px;border-bottom:1px solid #dee2e6;text-align:center}.qrmp-table .qrmp-fy{background:#fff;color:#4b4b4b}.qrmp-table .qrmp-qtr{background:#faf1d8;color:#4b4b4b}.pan-header-row{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px;margin-bottom:20px;padding-bottom:14px;border-bottom:1px solid var(--border)}.pan-header-row p{font-size:13px;color:var(--muted)}.pan-header-row p strong{color:var(--brand)}.toggle-bar{display:inline-flex;border-radius:999px;background:#f1f3f7;padding:5px;position:relative;height:40px;width:160px;box-shadow:0 1px 3px #0000001a}.toggle-slider{position:absolute;top:5px;left:5px;width:75px;height:30px;background:var(--brand);border-radius:999px;transition:left .3s ease;z-index:0}.toggle-opt{flex:1;text-align:center;z-index:1;cursor:pointer;line-height:30px;color:#000;font-weight:400;font-size:11px}.toggle-opt.active-opt{color:#fff}.gstin-cards-grid{display:flex;flex-wrap:wrap;margin:-10px}.gstin-card-wrap{padding:10px;width:25%}@media(max-width:768px){.gstin-card-wrap{width:50%}}@media(max-width:420px){.gstin-card-wrap{width:100%}}.gstin-card{background:#f9f9f9;border-radius:10px;padding:10px 8px 8px;text-align:center;cursor:pointer;border:2px solid transparent;transition:all .2s}.gstin-card:hover{background:#e9f0ff}.gstin-card.selected{border-color:var(--brand);background:#e9f0ff}.gstin-num{font-size:11px;color:var(--brand);font-weight:400}.gstin-state{font-weight:600;font-size:13px;margin:3px 0 5px}.gstin-card input[type=checkbox]{cursor:pointer;accent-color:var(--brand)}.pagination-row{display:flex;align-items:center;gap:6px;margin-top:18px;font-size:11px}.pg-btn{padding:3px 10px;border:1px solid #ddd;background:#fff;border-radius:4px;cursor:pointer;font-size:11px;font-weight:600;transition:all .15s}.pg-btn:hover{background:var(--brand);color:#fff;border-color:var(--brand)}.pg-select{font-size:13px;font-weight:600;border:1px solid #ddd;padding:3px 8px;border-radius:8px;cursor:pointer;outline:none}.pan-captcha-card{background:var(--brand-lt);border:1px solid #c8e3f5;border-radius:var(--radius);padding:18px 20px;margin-top:18px}.pan-captcha-card .card-title{margin-bottom:14px}.view-search{display:block}.view-gstin,.view-pan,.view-detail{display:none}.breadcrumb{font-size:12px;color:var(--muted);margin-bottom:20px;display:flex;align-items:center;gap:6px}.breadcrumb a{color:var(--brand);text-decoration:none}.breadcrumb a:hover{text-decoration:underline}.seo-info{background:var(--white);border-radius:var(--radius);border:1px solid var(--border);padding:28px;margin-bottom:24px}.seo-info h2{font-family:Space Grotesk,sans-serif;font-size:18px;font-weight:700;margin-bottom:10px;color:var(--text)}.seo-info p{font-size:13px;color:var(--muted);line-height:1.7;margin-bottom:10px}.seo-features{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}.seo-feat-pill{background:var(--brand-lt);color:var(--brand);border:1px solid #c8e3f5;border-radius:50px;padding:5px 14px;font-size:12px;font-weight:500}.loader-wrap{display:none;align-items:center;gap:10px;padding:12px 0;font-size:13px;color:var(--brand)}.loader-wrap.show{display:flex}.spinner{width:20px;height:20px;border:2px solid var(--brand-lt);border-top-color:var(--brand);border-radius:50%;animation:spin .7s linear infinite}@keyframes spin{to{transform:rotate(360deg)}}.good-box-sty0002{padding:0}@media(max-width:768px){.card{padding:18px}.info-cell{flex:1 1 100%}.steps-bar{flex-wrap:wrap;padding:8px}.pan-header-row{flex-direction:column;align-items:flex-start}.page-wrap{max-width:600px;margin:0 auto;padding:0}.site-main{max-width:600px;margin:0 auto;padding:5px;background-color:#fff;border-radius:10px}.card-glass{background:linear-gradient(135deg,#fff,#f8fbff);border-radius:5px;padding:2%;margin:10px auto 0;max-width:600px;border:1px solid rgba(0,0,0,.06);box-shadow:0 12px 30px #00000014,0 3px 8px #0000000d;backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px)}}.faq-item{border-bottom:1px solid #e5e7eb}.faq-question{width:100%;background:none;border:none;text-align:left;padding:18px 0;cursor:pointer;display:flex;justify-content:space-between;align-items:center;font-size:inherit;font-family:inherit}.faq-question:hover,.open .faq-question{color:#fc7d72}.faq-question strong{flex:1}.faq-icon{width:20px;height:20px;flex-shrink:0;margin-left:12px;transition:transform .3s ease}.faq-item.open .faq-icon{transform:rotate(45deg)}.faq-answer{max-height:0;overflow:hidden;opacity:0;transition:max-height .35s ease,opacity .25s ease}.faq-item.open .faq-answer{max-height:500px;opacity:1}.article-content{max-width:900px;margin:auto;font-family:system-ui,-apple-system,Segoe UI,Roboto,Arial,sans-serif;color:#1e293b;line-height:1.75;font-size:17px}.article-content h1{font-size:38px;font-weight:800;margin:40px 0 20px;line-height:1.2}.article-content h2{font-size:30px;font-weight:700;margin:35px 0 15px;line-height:1.3}.article-content h3{font-size:24px;font-weight:700;margin:30px 0 12px}.article-content h4{font-size:20px;font-weight:600;margin:25px 0 10px}.article-content h5{font-size:18px;font-weight:600}.article-content h6{font-size:16px;font-weight:600;color:#64748b}.article-content p{margin-bottom:18px;color:#334155}.article-content ul,.article-content ol{margin:20px 0;padding-left:22px}.article-content li{margin-bottom:8px;line-height:1.7;color:#334155;list-style:circle}.article-content a{color:#31719b;text-decoration:none;font-weight:500}.article-content a:hover{text-decoration:underline}.article-content img{max-width:100%;border-radius:10px;margin:20px 0}.article-content table{width:100%;border-collapse:collapse;margin:25px 0}.article-content table th,.article-content table td{border:1px solid #e2e8f0;padding:10px 12px}.article-content table th{background:#f8fafc;font-weight:600}.article-content blockquote{border-left:4px solid #31719b;padding-left:15px;color:#475569;font-style:italic;margin:20px 0}.article-content hr{border:none;height:1px;background:linear-gradient(to right,transparent,#cbd5e1,transparent);margin:5px 0}@media(max-width:767.98px){.article-content h1{font-size:28px}.article-content h2{font-size:22px}.article-content h3{font-size:18px}.article-content h4{font-size:16px}.article-content h5{font-size:14px}.article-content h6{font-size:13px}.article-content p,.article-content li{font-size:15px}.article-content p{text-align:justify}}.article-layout{display:flex;max-width:1200px;margin:auto;gap:40px}.toc-sidebar{width:250px;position:sticky;top:80px;height:fit-content;background:#fff;border:1px solid #e2e8f0;border-radius:8px;padding:15px;font-size:14px}.toc-sidebar h4{margin-top:0;font-size:16px}.toc-sidebar ul{list-style:none;padding:0;margin:0}.toc-sidebar li{margin-bottom:8px}.toc-sidebar a{color:#31719b;text-decoration:none;transition-property:color,background-color,border-color,text-decoration-color,fill,stroke;transition-timing-function:cubic-bezier(.4,0,.2,1);transition-duration:.15s}.toc-sidebar a:hover{text-decoration:underline!important;color:#fc7d72}.toc-sidebar ul ul{padding-left:12px;margin:4px 0}.toc-sidebar ul ul li{margin-bottom:4px;font-size:13px}.article-content{flex:1}@media(max-width:900px){.article-layout{flex-direction:column}.toc-sidebar{position:relative;top:0;width:100%;margin-bottom:20px}}@media(max-width:767.98px){.toc-sidebar{display:none;visibility:hidden}}html{scroll-behavior:smooth;scroll-padding-top:90px}.article-content h1,.article-content h2,.article-content h3{scroll-margin-top:60px;margin-top:20px}@media(min-width:64em){.ks .row{width:auto}}p.ratecal_tdstitlefs{font-size:28px;font-weight:800;background:linear-gradient(279deg,#7b3b3bf7 81%,#31719b 100%,#7b3b3b);background-clip:text;color:transparent}p.ratecal_tds_subtextfs{font-size:14px;font-weight:700;color:#919191}.header-sub{font-size:.96rem;color:var(--text-sec);font-weight:400;display:block;letter-spacing:.2px;line-height:1.3;margin-top:10px}@media(max-width:1200px){.ratecal_containerbox_width1440{max-width:100%!important;overflow-x:hidden}}.fy-5__widget{padding:20px;border:1px solid #8bc34a;background-color:#4caf5036;box-sizing:border-box;max-height:700px;overflow:hidden}.features-item.text.text-center:hover{border:1px solid #9fdfff;background:#009cff17;box-shadow:0 1px 10px #45474d33;transform:translateY(-4px)}.hero{background-color:#0e4c76!important}.ks .hero.hero-overlay-primary:before{background:#0d5e86}.hero-content{min-height:103px;padding:10px 0;margin-top:40px;height:35px}.hero-logo-bg-color{background-color:#fff}.hero-title{color:#fff!important}.hero-paragraph p:last-of-type{color:#fff}p{margin-bottom:1rem!important}#stickyWrapper,#stickyWrapperright{position:-webkit-sticky;position:sticky;top:80px}#stickyBox,#stickyBoxright{position:relative}#tdsratefindercardbox_showpopup01{background:linear-gradient(135deg,#fff,#f8fbff);border-radius:30px;box-shadow:0 10px 25px #00000014,0 2px 6px #0000000d;margin-top:30px;padding:20px;border:1px solid rgba(0,0,0,.06);transition:all .3s ease;backdrop-filter:blur(8px)}section.subheader_sectionbox_bgclr{background-color:#d7f4e4;padding-top:85px;padding-bottom:2px}@media(max-width:767.98px){#stickyWrapper,#stickyWrapperright{position:static;margin-bottom:15px}}.card-glass{background:linear-gradient(135deg,#fff,#f8fbff);border-radius:24px;padding:24px;max-width:1180px;margin:30px auto 0;border:1px solid rgba(0,0,0,.06);box-shadow:0 12px 30px #00000014,0 3px 8px #0000000d;backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);transition:transform .25s ease,box-shadow .25s ease,border-color .25s ease}.card-glass:hover{transform:translateY(-4px);box-shadow:0 18px 40px #0000001a,0 6px 14px #0000000f;border-color:#31719b40}.site-main{max-width:1280px;margin:0 auto;padding:20px;background-color:#fafafa;border-radius:30px;position:relative}
