.gst-entry-guide{margin:9px 0 0;padding:11px 12px;border:1px solid #cbded7;border-radius:12px;background:#f1f9f5;color:#244c43;font-size:.79rem;line-height:1.5}
.gst-entry-guide strong{display:block;font-size:.82rem;margin-bottom:3px;color:#1c463b}
.gst-entry-guide p{margin:0 0 5px}
.gst-entry-guide .gst-guide-actions{display:flex;gap:9px;align-items:center;flex-wrap:wrap;margin:5px 0}
.gst-entry-guide .gst-guide-actions button{border:1px solid #23765b;border-radius:8px;background:#fff;color:#185d48;padding:5px 10px;cursor:pointer;font:inherit;font-weight:700}
.gst-entry-guide a{color:#1a5b80;text-decoration:underline;text-underline-offset:2px}
.gst-entry-guide.gst-entry-attention{background:#fff8e9;border-color:#e9d4aa;color:#624914}
.gst-entry-guide.gst-entry-attention strong{color:#694616}
.gst-entry-guide .gst-review-chip{display:inline-flex;padding:2px 7px;border-radius:8px;background:#e0f1e9;color:#24543f;font-size:.72rem;font-weight:700}
.gst-entry-guide.gst-entry-attention .gst-review-chip{background:#ffedcd;color:#7a4a1f}
.gst-rate-field select{width:100%;min-height:44px}
.business-gst-helper{grid-column:1/-1;margin:1px 0 12px;padding:12px;border-radius:12px;background:#f1f9f5;border:1px solid #cbded7;color:#244c43;font-size:.83rem;line-height:1.5}
.business-gst-helper strong{display:block;margin-bottom:3px}
.business-gst-helper p{margin:2px 0 7px}
.business-gst-helper button{background:#fff;border:1px solid #1b7455;color:#1b7455;border-radius:8px;padding:6px 11px;margin-right:10px;font:inherit;cursor:pointer}
.business-gst-helper a{color:#1a5b80;text-decoration:underline}
.business-gst-helper.gst-entry-attention{background:#fff8e9;border-color:#e9d4aa}
.gst-india-banner{border:1px solid #d5e5dc;background:#f8fbf9;padding:11px 13px;border-radius:12px;color:#235340;font-size:.82rem;line-height:1.55;margin:0 0 14px}
.gst-india-banner a{color:#1a5b80;text-decoration:underline}
@media(max-width:680px){.gst-entry-guide{padding:10px}.gst-entry-guide .gst-guide-actions{align-items:stretch}.gst-entry-guide .gst-guide-actions button{width:100%}}
.hsn-directory{margin:20px 0}
.hsn-directory-list{max-height:520px;overflow:auto;border:1px solid #e0e8e4;border-radius:13px}
.hsn-directory-row{display:grid;grid-template-columns:90px minmax(0,1fr) 146px;gap:14px;align-items:center;padding:12px 15px;border-bottom:1px solid #e8eee9;background:#fff}
.hsn-directory-row:last-child{border-bottom:0}.hsn-directory-row[hidden]{display:none}
.hsn-directory-row>div:first-child strong{display:block;color:#215d49;font-size:1.05rem}.hsn-directory-row small{display:block;font-size:.7rem;color:#697971}
.hsn-directory-row>div:nth-child(2) b{font-size:.84rem}.hsn-directory-row p{margin:3px 0 0;color:#687b73;font-size:.74rem;line-height:1.45}
.hsn-directory-actions{text-align:right}.hsn-directory-actions span{display:block;color:#6f7f75;font-size:.7rem;margin-bottom:5px}.hsn-directory-actions button{border:1px solid #8dc9b3;background:#eef8f2;border-radius:8px;color:#165d44;padding:7px 10px;cursor:pointer;font-size:.75rem;font-weight:700}
.owner-intelligence{margin:22px 0}.owner-intelligence-head{display:flex;align-items:end;justify-content:space-between;gap:15px;margin:0 0 14px}.owner-intelligence-head h2{margin:3px 0 4px;font-size:clamp(1.23rem,2vw,1.65rem);letter-spacing:-.03em;color:var(--text,#182a27)}.owner-intelligence-head p{font-size:.82rem;color:var(--text-soft,#687971);margin:0}.owner-intelligence-head a{color:#20765d;font-size:.82rem;text-decoration:none;white-space:nowrap}
.owner-intelligence-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.owner-intelligence-card{padding:18px;border:1px solid #dfe7e3;background:#fff;border-radius:18px;box-shadow:0 8px 24px rgba(29,54,43,.035);min-width:0}.owner-data-head{display:flex;justify-content:space-between;gap:8px;align-items:baseline;margin-bottom:15px}.owner-data-head h3{font-size:1rem;margin:0;color:#192a26}.owner-data-head small{font-size:.68rem;text-align:right;color:#7c8982}.owner-rank{display:grid;grid-template-columns:23px minmax(0,1fr) auto;gap:9px;align-items:center;margin:13px 0}.owner-rank-index{font-size:.68rem;color:#9aa69e}.owner-rank strong{display:block;font-size:.76rem;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.owner-rank b{font-size:.72rem;color:#255846;white-space:nowrap}.owner-rank-track{height:6px;border-radius:6px;background:#edf2ee;margin-top:5px;overflow:hidden}.owner-rank-track>span{display:block;height:100%;border-radius:6px;background:linear-gradient(90deg,#2b856a,#8cc7a8)}.owner-data-foot{border-top:1px solid #e7eee9;padding-top:10px;color:#88948b;font-size:.69rem;margin:17px 0 0}.owner-data-empty{color:#8a938e;font-size:.8rem;margin:14px 0}
.owner-aging-summary{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}.owner-aging-summary>div{background:#f4f8f5;padding:9px;border-radius:10px}.owner-aging-summary small{display:block;color:#77877b;font-size:.65rem}.owner-aging-summary strong{font-size:.86rem;color:#2d5046}.owner-aging-customers{margin-top:10px}.owner-aging-customers>div{display:flex;justify-content:space-between;border-bottom:1px solid #ecf1ed;gap:10px;padding:7px 0}.owner-aging-customers span strong{display:block;font-size:.72rem;color:#344941}.owner-aging-customers small{display:block;font-size:.66rem;color:#8a948c}.owner-aging-customers b{font-size:.71rem;color:#b25836;white-space:nowrap}
.owner-item-split{display:grid;grid-template-columns:1fr 1fr;gap:12px}.owner-item-split>div+div{border-left:1px solid #e9eeeb;padding-left:12px}.owner-item-split h4{font-size:.79rem;color:#237151;margin:0 0 11px}.owner-item-split>div+div h4{color:#ad6736}.owner-item-split p:not(.owner-data-empty){display:flex;flex-direction:column;gap:4px;border-bottom:1px solid #eff3ef;padding-bottom:7px;margin:0 0 8px}.owner-item-split span{font-size:.73rem;color:#374c43;overflow-wrap:anywhere}.owner-item-split b{font-size:.72rem;color:#6f8a7b}
.adjustment-summary{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:13px;margin:20px 0}.adjustment-summary article{border:1px solid #e3e9e3;border-radius:16px;padding:20px;background:#fff}.adjustment-summary small{font-size:.7rem;color:#658171;letter-spacing:.07em}.adjustment-summary strong{display:block;font-size:1.8rem;color:#214f44;margin-top:4px}.adjustment-summary p{font-size:.76rem;color:#8b978e;margin:3px 0 0}.adjustment-panel{border:1px solid #e0e9e4;background:#fff;border-radius:16px;padding:18px}.adjustment-register-head{display:flex;gap:16px;align-items:end;justify-content:space-between;margin-bottom:14px}.adjustment-register-head h2{margin:0 0 4px;font-size:1.1rem}.adjustment-register-head p{margin:0;color:#74867b;font-size:.78rem}.adjustment-register-head label{font-size:.67rem;letter-spacing:.06em;color:#678777;flex:0 0 235px}.adjustment-register-head input{margin-top:5px;padding:10px;border:1px solid #d8e4db;border-radius:9px;width:100%}.adjustment-panel [data-note-row][hidden]{display:none}.adjustment-warning{background:#fff7e8;border:1px solid #ead3a6;border-radius:12px;padding:14px 16px;color:#754c22;font-size:.81rem;line-height:1.55;margin:15px 0}
@media(max-width:1150px){.owner-intelligence-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.owner-intelligence-card:last-child{grid-column:1/-1}}
@media(max-width:760px){.owner-intelligence-grid,.adjustment-summary{grid-template-columns:1fr}.owner-intelligence-card:last-child{grid-column:auto}.owner-intelligence-head,.adjustment-register-head{display:block}.owner-intelligence-head a{display:inline-block;margin-top:8px}.adjustment-register-head label{display:block;margin-top:13px}.hsn-directory-row{grid-template-columns:64px minmax(0,1fr)}.hsn-directory-actions{grid-column:1/-1;text-align:left}.hsn-directory-actions span{display:inline;margin-right:12px}.adjustment-summary{gap:8px}}