:root{
  --navy:#0c4a4e; --navy-2:#0f6b70; --green:#c2410c; --green-d:#9a3412; --saffron:#f59e0b;
  --ink:#1f2937; --muted:#5b6474; --line:#e3e8f0; --bg:#f4f8f8; --white:#fff; --radius:12px;
  --shadow:0 4px 18px rgba(12,74,78,.08);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:Inter,system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;color:var(--ink);background:var(--white);line-height:1.6;font-size:16px}
img{max-width:100%;height:auto}
a{color:var(--navy-2)}
h1,h2,h3{line-height:1.25;color:var(--navy);margin:0 0 .6em}
h1{font-size:clamp(1.8rem,4vw,2.7rem);font-weight:800}
h2{font-size:clamp(1.4rem,3vw,1.9rem);font-weight:700}
h3{font-size:1.15rem;font-weight:700}
p{margin:0 0 1em}
.wrap{max-width:1180px;margin:0 auto;padding:0 16px}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:#fff;padding:8px;z-index:999}

/* top bar + header */
.topbar{background:var(--navy);color:#dbe6f5;font-size:.85rem}
.topbar .wrap{display:flex;gap:22px;padding-top:6px;padding-bottom:6px;flex-wrap:wrap}
.topbar a{color:#fff;text-decoration:none}
.site-header{position:sticky;top:0;z-index:50;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 2px 10px rgba(0,0,0,.04)}
.nav-wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:66px}
.brand{display:flex;align-items:center;gap:10px;white-space:nowrap;text-decoration:none;color:var(--navy);font-size:1.25rem}
.brand small{display:block;font-size:.7rem;color:var(--muted);font-weight:500}
.logo{width:40px;height:40px;border-radius:10px;background:linear-gradient(135deg,var(--navy),var(--green));color:#fff;display:grid;place-items:center;font-weight:800;font-size:1.3rem}
.main-nav{display:flex;align-items:center;gap:2px;flex-wrap:nowrap}
.main-nav a{padding:8px 9px;border-radius:8px;text-decoration:none;color:var(--ink);font-weight:500;font-size:.92rem}
.main-nav a:hover,.main-nav a[aria-current]{background:var(--bg);color:var(--navy)}
.nav-toggle{display:none;background:none;border:1px solid var(--line);border-radius:8px;font-size:1.4rem;padding:4px 10px;cursor:pointer}
@media(max-width:1180px){
  .nav-toggle{display:block}
  .main-nav{display:none;position:absolute;left:0;right:0;top:100%;background:#fff;flex-direction:column;align-items:stretch;padding:10px 16px 16px;border-bottom:1px solid var(--line);box-shadow:var(--shadow)}
  .main-nav.open{display:flex}
  .main-nav a{padding:12px}
  .hide-sm{display:none}
}

/* buttons */
.btn{display:inline-block;background:var(--green);color:#fff;text-decoration:none;font-weight:600;padding:12px 22px;border-radius:10px;border:0;cursor:pointer;font-size:1rem;transition:.15s}
.btn:hover{background:var(--green-d)}
.btn-sm{padding:8px 14px;font-size:.9rem;color:#fff!important}
.btn-outline{background:transparent;border:2px solid var(--navy);color:var(--navy)}
.btn-outline:hover{background:var(--navy);color:#fff}
.btn-light{background:#fff;color:var(--navy)}.btn-light:hover{background:#e3f0f0}
.btn-wa{background:#15803d}.btn-wa:hover{background:#166534}

/* hero */
.hero{background:radial-gradient(1200px 400px at 85% -10%,rgba(234,88,12,.22),transparent),linear-gradient(160deg,#0c4a4e,#0f6b70 60%,#11807f);color:#fff;padding:64px 0 56px}
.hero h1{color:#fff}
.hero p.lead{font-size:1.15rem;color:#dbe6f5;max-width:640px}
.hero-grid{display:grid;grid-template-columns:1.3fr 1fr;gap:40px;align-items:center}
.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin:22px 0}
.badges{display:flex;gap:10px;flex-wrap:wrap;margin-top:8px}
.badge{background:rgba(255,255,255,.12);border:1px solid rgba(255,255,255,.25);padding:6px 12px;border-radius:999px;font-size:.85rem}
.hero-card{background:#fff;color:var(--ink);border-radius:16px;padding:24px;box-shadow:0 20px 50px rgba(0,0,0,.25)}
.hero-card h2{font-size:1.2rem}
@media(max-width:860px){.hero-grid{grid-template-columns:1fr}}

/* page head */
.page-head{background:linear-gradient(160deg,#0c4a4e,#0f6b70);color:#dbe6f5;padding:44px 0 36px}
.page-head h1{color:#fff;margin-bottom:.3em}
.crumbs{font-size:.85rem;margin-bottom:10px}.crumbs a{color:#fff}

/* sections */
section{padding:56px 0}
.alt{background:var(--bg)}
.center{text-align:center}
.sub{color:var(--muted);max-width:720px;margin:0 auto 28px}
.grid{display:grid;gap:20px}
.g2{grid-template-columns:repeat(auto-fit,minmax(300px,1fr))}
.g3{grid-template-columns:repeat(auto-fit,minmax(260px,1fr))}
.g4{grid-template-columns:repeat(auto-fit,minmax(220px,1fr))}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:22px;box-shadow:var(--shadow)}
.card .ico{font-size:1.8rem;margin-bottom:6px}
.card a.more{font-weight:600;text-decoration:none}
.card.link{display:block;text-decoration:none;color:inherit;transition:.15s}
.card.link:hover{transform:translateY(-3px);border-color:var(--green)}
.content{max-width:860px}
.content ul,.content ol{padding-left:1.2em}.content li{margin:.35em 0}
.note{background:#fff8e6;border-left:4px solid var(--saffron);padding:14px 16px;border-radius:8px;margin:18px 0}
.ok{background:#e9f8f0;border-left:4px solid var(--green);padding:14px 16px;border-radius:8px;margin:18px 0}
.two-col{display:grid;grid-template-columns:2fr 1fr;gap:32px;align-items:start}
@media(max-width:900px){.two-col{grid-template-columns:1fr}}
.side{position:sticky;top:90px}

/* tables */
.table-wrap{overflow-x:auto;margin:14px 0 22px}
table{width:100%;border-collapse:collapse;font-size:.95rem;background:#fff}
th,td{border:1px solid var(--line);padding:10px 12px;text-align:left;vertical-align:top}
th{background:var(--navy);color:#fff;font-weight:600}
tbody tr:nth-child(even){background:#f7fbfb}

/* steps */
.steps{counter-reset:s;display:grid;gap:14px;grid-template-columns:repeat(auto-fit,minmax(220px,1fr))}
.step{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:20px 18px 18px 58px;position:relative}
.step:before{counter-increment:s;content:counter(s);position:absolute;left:16px;top:18px;width:30px;height:30px;border-radius:50%;background:var(--green);color:#fff;display:grid;place-items:center;font-weight:700}

/* faq */
details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:14px 18px;margin:10px 0}
summary{font-weight:600;cursor:pointer;color:var(--navy)}
details p{margin:.7em 0 0}

/* forms & calculators */
form .row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
@media(max-width:640px){form .row{grid-template-columns:1fr}}
label{display:block;font-weight:600;font-size:.92rem;margin:0 0 6px}
input,select,textarea{width:100%;padding:11px 12px;border:1px solid #cfd8e6;border-radius:9px;font:inherit;background:#fff}
input:focus,select:focus,textarea:focus{outline:2px solid rgba(234,88,12,.35);border-color:var(--green)}
.field{margin-bottom:14px}
.hp{position:absolute;left:-9999px}
.calc{background:#fff;border:1px solid var(--line);border-radius:16px;padding:24px;box-shadow:var(--shadow)}
.result{margin-top:16px;background:var(--bg);border-radius:12px;padding:16px}
.result .big{font-size:1.6rem;font-weight:800;color:var(--navy)}
.kv{display:flex;justify-content:space-between;border-bottom:1px dashed var(--line);padding:6px 0;gap:10px}
.tabs{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:18px}
.tabs button{border:1px solid var(--line);background:#fff;padding:10px 16px;border-radius:999px;font-weight:600;cursor:pointer;font:inherit}
.tabs button.active{background:var(--navy);color:#fff;border-color:var(--navy)}
.panel{display:none}.panel.active{display:block}

/* pricing */
.price{font-size:2rem;font-weight:800;color:var(--navy)}
.price small{font-size:.9rem;color:var(--muted);font-weight:500}
.featured{border:2px solid var(--green);position:relative}
.featured:before{content:"Most Popular";position:absolute;top:-12px;left:20px;background:var(--green);color:#fff;font-size:.75rem;padding:3px 10px;border-radius:999px}
.ticks{list-style:none;padding:0;margin:12px 0 18px}.ticks li{padding-left:24px;position:relative;margin:6px 0}
.ticks li:before{content:"✓";position:absolute;left:0;color:var(--green);font-weight:800}

/* due dates */
.due{display:flex;gap:14px;align-items:center;border:1px solid var(--line);border-radius:12px;padding:14px;background:#fff;margin-bottom:10px}
.due .date{min-width:74px;text-align:center;background:var(--navy);color:#fff;border-radius:10px;padding:8px 6px;font-weight:700;line-height:1.1}
.due .date small{display:block;font-weight:500;font-size:.75rem}
.due.soon .date{background:#d97706}.due.today .date{background:#dc2626}
.tag{font-size:.75rem;padding:2px 8px;border-radius:999px;background:#e3f0f0;color:var(--navy);font-weight:600}

/* updates */
.update{border-left:4px solid var(--green);background:#fff;border-radius:10px;padding:16px 18px;margin-bottom:14px;box-shadow:var(--shadow)}
.update time{font-size:.85rem;color:var(--muted)}

/* cta band + footer */
.cta-band{background:linear-gradient(120deg,var(--green),#c2410c);color:#fff;padding:38px 0}
.cta-band .wrap{display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}
.cta-band h2{color:#fff;margin:0 0 .2em}.cta-band p{margin:0;color:#ffedd5}
.cta-actions{display:flex;gap:10px;flex-wrap:wrap}
.site-footer{background:#072a2d;color:#b9c7dc;padding:46px 0 18px;font-size:.93rem}
.site-footer h3{color:#fff;font-size:1rem}
.site-footer a{color:#dbe6f5;text-decoration:none;display:block;margin:5px 0}
.site-footer p a{display:inline}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:28px}
@media(max-width:860px){.footer-grid{grid-template-columns:1fr 1fr}}
@media(max-width:520px){.footer-grid{grid-template-columns:1fr}}
.copy{border-top:1px solid rgba(255,255,255,.1);margin-top:26px;padding-top:14px;font-size:.8rem}
.wa-float{position:fixed;right:18px;bottom:18px;width:56px;height:56px;border-radius:50%;background:#25d366;display:grid;place-items:center;box-shadow:0 6px 20px rgba(0,0,0,.25);z-index:60}
.alert{padding:14px 16px;border-radius:10px;margin-bottom:16px}
.alert.err{background:#fde8e8;color:#991b1b}.alert.okm{background:#e9f8f0;color:#065f46}
.svc{grid-template-columns:repeat(3,1fr)}@media(max-width:900px){.svc{grid-template-columns:1fr 1fr}}@media(max-width:560px){.svc{grid-template-columns:1fr}}

/* GST Folio additions */
.content img{border-radius:10px;margin:10px 0}
.content h2{margin-top:1.4em}.content h3{margin-top:1.2em}
.post-meta{font-size:.9rem;color:#dbe6e6}
.post-card time{font-size:.85rem;color:var(--muted)}
.post-card h2,.post-card h3{font-size:1.1rem;margin:6px 0 8px}
.saral{background:#fff7ed;border:1px solid #fed7aa;border-radius:12px;padding:16px 18px;margin:16px 0}
.toc{background:var(--bg);border-radius:12px;padding:14px 18px;margin:14px 0}
.calc .row3{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}@media(max-width:640px){.calc .row3{grid-template-columns:1fr}}
.seg{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:12px}.seg label{display:flex;gap:6px;align-items:center;font-weight:500;border:1px solid var(--line);padding:8px 12px;border-radius:999px;cursor:pointer}.seg input{width:auto}
.stats{display:flex;gap:26px;flex-wrap:wrap;margin-top:18px}.stats div{font-size:.9rem;color:#dbe6e6}.stats strong{display:block;font-size:1.6rem;color:#fff}

@media(min-width:1141px) and (max-width:1440px){.nav-cta{display:none!important}.main-nav a{padding:8px 6px;font-size:.88rem}}
.main-nav a{white-space:nowrap}
/* Act vs Rules */
.ar-grid{display:grid;grid-template-columns:1fr 1fr 0.8fr;gap:18px}@media(max-width:860px){.ar-grid{grid-template-columns:1fr}}
.ar h3{font-size:.95rem;color:var(--muted);text-transform:uppercase;letter-spacing:.03em;margin:.3em 0 .5em}
.ar-ul{list-style:none;padding:0;margin:0}.ar-ul li{padding:5px 0;border-bottom:1px dashed var(--line);font-size:.93rem}
.ar-forms li{display:inline-block;border:1px solid var(--line);border-radius:999px;padding:3px 10px;margin:0 6px 6px 0;background:var(--bg)}
.ar-ul li.hit{background:#fff3cd}.ar-ul .muted{color:var(--muted);font-style:italic}