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var(--transition-fast);white-space:nowrap}.dropdown-item.active,.dropdown-item:hover{background-color:var(--primary-light);color:var(--primary);padding-left:14px}.dropdown-section-label{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--text-secondary);padding:8px 12px 2px 14px;opacity:.8}.dropdown-item.sub-item{padding-left:24px;font-size:.85rem}.dropdown-item.sub-item.active,.dropdown-item.sub-item:hover{padding-left:26px}.nav-dropdown-submenu{position:relative;width:100%}.dropdown-submenu-trigger{display:flex;align-items:center;justify-content:space-between;width:100%;padding:9px 12px;font-size:.88rem;font-weight:500;color:var(--text-secondary);border-radius:var(--radius-sm);background:transparent;border:none;cursor:pointer;transition:background-color var(--transition-fast),color var(--transition-fast),padding-left 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var(--transition-fast)}.mobile-nav-sub-btn.active,.mobile-nav-sub-btn:hover{background-color:var(--primary-light);color:var(--primary)}.mobile-nav-sub-heading{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.04em;color:var(--text-secondary);padding:6px 14px 2px 28px;opacity:.85}.mobile-nav-nested-btn{text-align:left;padding:7px 14px 7px 38px;border-radius:var(--radius-md);font-weight:500;font-size:.86rem;color:var(--text-secondary);transition:all var(--transition-fast)}.mobile-nav-nested-btn.active,.mobile-nav-nested-btn:hover{background-color:var(--primary-light);color:var(--primary)}.gstr-stepper{justify-content:space-between;margin-bottom:28px;background-color:var(--bg-surface);border:1px solid var(--border);border-radius:var(--radius-lg);padding:12px 24px;gap:12px;overflow-x:auto}.gstr-step-item,.gstr-stepper{display:flex;align-items:center}.gstr-step-item{gap:10px;cursor:pointer;padding:8px 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(max-width:768px){.upload-grid{grid-template-columns:1fr}}.dropzone-card{background-color:var(--bg-surface);border:2px dashed var(--border);border-radius:var(--radius-lg);padding:32px 24px;text-align:center;cursor:pointer;transition:all var(--transition-fast);position:relative;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:12px}.dropzone-card.drag-over,.dropzone-card:hover{border-color:var(--primary);background-color:var(--primary-light)}.dropzone-card.uploaded{border-style:solid;border-color:var(--success);background-color:var(--success-light)}.dropzone-icon{width:52px;height:52px;border-radius:var(--radius-full);background-color:var(--bg-alt);color:var(--primary);display:flex;align-items:center;justify-content:center;transition:all var(--transition-fast)}.dropzone-card:hover .dropzone-icon{transform:translateY(-2px);background-color:var(--primary);color:#fff}.dropzone-card.uploaded .dropzone-icon{background-color:var(--success);color:#fff}.client-info-card{background-color:var(--bg-surface);border:1px solid var(--border);border-radius:var(--radius-lg);padding:20px 24px;margin-bottom:24px;justify-content:space-between;gap:16px}.client-field-group,.client-info-card{display:flex;align-items:center;flex-wrap:wrap}.client-field-group{gap:12px}.taxpayer-status-badge{gap:6px;font-size:.78rem}.pill-eligible,.taxpayer-status-badge{display:inline-flex;align-items:center;padding:4px 10px;font-weight:700;border-radius:var(--radius-full);background-color:var(--success-light);color:var(--success)}.pill-eligible{font-size:.75rem;gap:4px}.pill-ineligible{background-color:var(--danger-light);color:var(--danger)}.pill-flagged,.pill-ineligible{font-weight:700;font-size:.75rem;padding:4px 10px;border-radius:var(--radius-full);display:inline-flex;align-items:center;gap:4px}.pill-flagged{background-color:var(--warning-light);color:var(--warning)}.table-override-select{font-weight:600;cursor:pointer}.table-override-select,.table-remarks-input{padding:6px 10px;border:1px solid var(--border);border-radius:var(--radius-sm);background-color:var(--bg-surface);color:var(--text-primary);font-size:.82rem}.table-remarks-input{width:100%;min-width:180px}.summary-kpi-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));grid-gap:18px;gap:18px;margin-bottom:24px}.summary-kpi-card{background-color:var(--bg-surface);border:1px solid var(--border);border-radius:var(--radius-lg);padding:20px;box-shadow:var(--shadow-sm)}.summary-kpi-card.payable-highlight{border-color:var(--primary);background:linear-gradient(135deg,var(--primary-light) 0,var(--bg-surface) 100%)}.kpi-lbl{font-size:.8rem;font-weight:600;color:var(--text-secondary);margin-bottom:6px;text-transform:uppercase;letter-spacing:.04em}.kpi-val{font-size:1.6rem;font-weight:800;line-height:1.2}.statutory-main-card{background-color:var(--bg-surface);border:1px solid var(--border);border-radius:var(--radius-xl);box-shadow:var(--shadow-md);padding:32px;margin-top:24px;position:relative}.statutory-wizard-tabs{display:grid;grid-template-columns:repeat(5,1fr);grid-gap:12px;gap:12px;margin-bottom:32px;border-bottom:1px solid var(--border);padding-bottom:20px}.wizard-step-btn{display:flex;align-items:center;gap:12px;padding:12px 14px;border-radius:var(--radius-lg);border:1px solid var(--border);background-color:var(--bg-surface);color:var(--text-secondary);text-align:left;transition:all var(--transition-fast);cursor:pointer}.wizard-step-btn:hover{border-color:var(--primary);background-color:var(--bg-alt)}.wizard-step-btn.active{border-color:var(--primary);background:linear-gradient(135deg,var(--primary-light) 0,var(--bg-surface) 100%);color:var(--primary);box-shadow:0 4px 12px rgba(37,99,235,.12)}.wizard-step-btn.completed{border-color:var(--success);color:var(--text-primary)}.step-num-bubble{width:32px;height:32px;min-width:32px;border-radius:var(--radius-full);display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.85rem;background-color:var(--bg-alt);color:var(--text-secondary);border:1px solid var(--border)}.wizard-step-btn.active .step-num-bubble{background-color:var(--primary);color:#fff;border-color:var(--primary)}.wizard-step-btn.completed .step-num-bubble{background-color:var(--success);color:#fff;border-color:var(--success)}.step-meta-info{display:flex;flex-direction:column;overflow:hidden}.step-title-text{font-size:.82rem;font-weight:700}.step-desc-text,.step-title-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.step-desc-text{font-size:.72rem;color:var(--text-secondary)}.wizard-sheet-pane{animation:fadeIn .3s ease-in-out}.wizard-pane-header{margin-bottom:24px;display:flex;justify-content:space-between;align-items:flex-start;flex-wrap:wrap;gap:16px}.wizard-pane-header h3{font-size:1.25rem;font-weight:700;color:var(--text-primary);display:flex;align-items:center;gap:10px}.wizard-pane-header p{font-size:.88rem;color:var(--text-secondary);margin-top:4px}.statutory-form-grid-3{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));grid-gap:20px;gap:20px;margin-bottom:24px}.statutory-form-grid-2{display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));grid-gap:20px;gap:20px;margin-bottom:24px}.compliance-checkbox-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(340px,1fr));grid-gap:14px;gap:14px;margin-bottom:24px}.compliance-toggle-card{display:flex;align-items:flex-start;gap:14px;padding:16px;border-radius:var(--radius-lg);border:1px solid var(--border);background-color:var(--bg-surface);transition:all var(--transition-fast);cursor:pointer;-webkit-user-select:none;-moz-user-select:none;user-select:none}.compliance-toggle-card:hover{border-color:var(--primary);background-color:var(--bg-alt)}.compliance-toggle-card.checked{border-color:var(--primary);background:linear-gradient(135deg,var(--primary-light) 0,var(--bg-surface) 100%);box-shadow:0 4px 10px rgba(37,99,235,.08)}.compliance-custom-checkbox{width:22px;height:22px;min-width:22px;border-radius:var(--radius-sm);border:2px solid var(--border);background-color:var(--bg-surface);display:flex;align-items:center;justify-content:center;margin-top:2px;transition:all var(--transition-fast);color:#fff}.compliance-toggle-card.checked .compliance-custom-checkbox{background-color:var(--primary);border-color:var(--primary)}.compliance-toggle-card.checked .compliance-custom-checkbox svg{stroke-width:3px}.compliance-card-content{display:flex;flex-direction:column;gap:4px;flex:1 1}.compliance-card-title{font-size:.92rem;font-weight:700;color:var(--text-primary);line-height:1.3}.compliance-card-badge{font-size:.72rem;font-weight:600;color:var(--text-secondary);background-color:var(--bg-alt);padding:2px 8px;border-radius:var(--radius-sm);align-self:flex-start;margin-top:4px;border:1px solid var(--border)}.itr-radio-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));grid-gap:12px;gap:12px;margin-bottom:24px}.itr-radio-card{padding:14px 16px;border-radius:var(--radius-md);border:1px solid var(--border);background-color:var(--bg-surface);cursor:pointer;display:flex;align-items:center;gap:12px;transition:all var(--transition-fast)}.itr-radio-card.active{border-color:var(--primary);background-color:var(--primary-light);color:var(--primary);font-weight:700}.wizard-footer-actions{display:flex;justify-content:space-between;align-items:center;margin-top:32px;padding-top:24px;border-top:1px solid var(--border);flex-wrap:wrap;gap:14px}.tracker-dashboard-header{background:linear-gradient(135deg,var(--bg-surface) 0,var(--bg-alt) 100%);border:1px solid 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