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<title>Goods &amp; Services Tax (GST) | Home</title>
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""}.fa-caret-left:before{content:""}.fa-caret-right:before{content:""}.fa-columns:before{content:""}.fa-unsorted:before,.fa-sort:before{content:""}.fa-sort-down:before,.fa-sort-desc:before{content:""}.fa-sort-up:before,.fa-sort-asc:before{content:""}.fa-envelope:before{content:""}.fa-linkedin:before{content:""}.fa-rotate-left:before,.fa-undo:before{content:""}.fa-tachometer:before{content:""}.fa-dashboard:before,.fa-comment-o:before{content:""}.fa-comments-o:before{content:""}.fa-exchange:before{content:""}.fa-cloud-download:before{content:""}.fa-cloud-upload:before{content:""}.fa-bell-o:before{content:""}.fa-building-o:before{content:""}.fa-angle-double-left:before{content:""}.fa-angle-double-right:before{content:""}.fa-angle-double-up:before{content:""}.fa-angle-double-down:before{content:""}.fa-angle-left:before{content:""}.fa-angle-right:before{content:""}.fa-angle-up:before{content:""}.fa-angle-down:before{content:""}.fa-desktop:before{content:""}.fa-laptop:before{content:""}.fa-tablet:before{content:""}.fa-mobile-phone:before,.fa-mobile:before{content:""}.fa-circle-o:before{content:""}.fa-circle:before{content:""}.fa-mail-reply:before,.fa-reply:before{content:""}.fa-folder-o:before{content:""}.fa-folder-open-o:before{content:""}.fa-smile-o:before{content:""}.fa-frown-o:before{content:""}.fa-meh-o:before{content:""}.fa-mail-reply-all:before,.fa-reply-all:before{content:""}.fa-star-half-empty:before,.fa-star-half-full:before,.fa-star-half-o:before{content:""}.fa-question:before{content:""}.fa-info:before{content:""}.fa-exclamation:before{content:""}.fa-superscript:before{content:""}.fa-subscript:before{content:""}.fa-chevron-circle-left:before{content:""}.fa-chevron-circle-right:before{content:""}.fa-chevron-circle-up:before{content:""}.fa-chevron-circle-down:before{content:""}.fa-unlock-alt:before{content:""}.fa-ellipsis-h:before{content:""}.fa-ellipsis-v:before{content:""}.fa-play-circle:before{content:""}.fa-minus-square:before{content:""}.fa-minus-square-o:before{content:""}.fa-check-square:before{content:""}.fa-pencil-square:before{content:""}.fa-external-link-square:before{content:""}.fa-toggle-down:before,.fa-caret-square-o-down:before{content:""}.fa-toggle-up:before,.fa-caret-square-o-up:before{content:""}.fa-toggle-right:before,.fa-caret-square-o-right:before{content:""}.fa-rupee:before,.fa-inr:before{content:""}.fa-file:before{content:""}.fa-file-text:before{content:""}.fa-sort-alpha-asc:before{content:""}.fa-sort-alpha-desc:before{content:""}.fa-sort-amount-asc:before{content:""}.fa-sort-amount-desc:before{content:""}.fa-sort-numeric-asc:before{content:""}.fa-sort-numeric-desc:before{content:""}.fa-youtube-square:before{content:""}.fa-youtube:before{content:""}.fa-youtube-play:before{content:""}.fa-long-arrow-down:before{content:""}.fa-long-arrow-up:before{content:""}.fa-long-arrow-left:before{content:""}.fa-long-arrow-right:before{content:""}.fa-apple:before{content:""}.fa-windows:before{content:""}.fa-android:before{content:""}.fa-linux:before{content:""}.fa-female:before{content:""}.fa-male:before{content:""}.fa-arrow-circle-o-right:before{content:""}.fa-arrow-circle-o-left:before{content:""}.fa-toggle-left:before,.fa-caret-square-o-left:before{content:""}.fa-institution:before,.fa-bank:before,.fa-university:before{content:""}.fa-google:before{content:""}.fa-fax:before{content:""}.fa-building:before{content:""}.fa-database:before{content:""}.fa-file-pdf-o:before{content:""}.fa-file-photo-o:before,.fa-file-picture-o:before,.fa-file-image-o:before{content:""}.fa-file-zip-o:before,.fa-file-archive-o:before{content:""}.fa-life-bouy:before,.fa-life-buoy:before,.fa-life-saver:before,.fa-support:before,.fa-life-ring:before{content:""}.fa-history:before{content:""}.fa-sliders:before{content:""}.fa-share-alt:before{content:""}.fa-share-alt-square:before{content:""}.fa-calculator:before{content:""}.fa-trash:before{content:""}.fa-area-chart:before{content:""}.fa-pie-chart:before{content:""}.fa-line-chart:before{content:""}.fa-street-view:before{content:""}.fa-facebook-official:before{content:""}.fa-whatsapp:before{content:""}.fa-user-plus:before{content:""}.fa-user-times:before{content:""}.fa-tv:before,.fa-television:before{content:""}.fa-calendar-plus-o:before{content:""}.fa-calendar-minus-o:before{content:""}.fa-calendar-times-o:before{content:""}.fa-calendar-check-o:before{content:""}.fa-money:before{content:""}.fa-book:before{content:""}.fa-video-camera:before{content:""}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0, 0, 0, 0);border:0}.sr-only-focusable:active,.sr-only-focusable:focus{position:static;width:auto;height:auto;margin:0;overflow:visible;clip:auto}
</style>
<style media="" data-href="//static.gst.gov.in/uiassets/css/staticapp1.2.css">form>.row div[class*='col-'] {
	padding-top: 5px;
	padding-bottom: 5px
}

.reg {
	font-weight: 400;
	word-wrap: break-word !important
}

.m-cir:after {
	content: "\f111";
	font-family: 'fontAwesome';
	color: red;
	font-size: 6px;
	vertical-align: super;
	padding-left: 3px
}

.m-hash:after {
	content: "\f198";
	font-family: 'fontAwesome';
	color: red;
	font-size: 10px;
	vertical-align: super;
	padding-left: 3px
}

.tbl-format {
	border-top: 1px solid #cccccc;
	border-bottom: 1px solid #cccccc
}

.tbl-format .row {
	margin: 0
}

.tbl-format .row .inner div[class*='col-'] {
	padding-bottom: 20px;
	padding-top: 10px
}

.tbl-format .row .inner div[class*='col-'].has-error {
	padding-bottom: 0px
}

.tbl-format .row:nth-child(odd) {
	background-color: #f7f7f7
}

.tbl-format .row:nth-child(even) {
	background-color: #fff
}

.tbl-format:last-child {
	border-bottom: none
}

.tabpane {
	background-color: #fff;
	padding: 20px;
	min-height: 380px !important;
	height: auto
}

.tabpane.tds {
	padding: 20px 0px
}

.tabpane h4 {
	font-family: arial;
	color: #0b1e59
}

.tabpane h4.ptitle {
	font-weight: 600
}

.next-tab-nav {
	margin-top: 20px
}

legend.reg {
	font-size: 14px;
	margin-bottom: 0;
	border: none
}
.policy-container{
	
	background-color: #fff;
	padding: 0px 30px 30px 30px;
	text-align:justify;
}
.policy-matter{
	text-align: justify;
    font: normal normal 1.499rem helvetica;
    line-height: 1.6;
    margin-top: 10px;
}
.title-poy {
    padding-top: 2rem;
    font: normal normal bold 2.8rem helvetica;
    padding-bottom: 8px;
}
@media screen and (max-width: 480px){
    .title-poy{
        text-align:left;
    } 
}
  .title-wp{
	
    padding-top: 30px;
    margin-left: 20px;
    font: normal normal bold 2.8rem helvetica;
    padding-bottom: 8px;
	
}

.wp-heading{
	
	font: normal normal light-bold 24px/28px helvetica;
	margin-top:7px;
}

.sidebar{
	width: 250px;
    float: left;
    position: relative;
    overflow: hidden;
    padding-top: 5px;
    margin-top: 10px;
    margin-left: 20px;
    border: 2px solid #dddddd;
    border-radius: 6px;
    background: #ffffff;
    height: 100%;
	font: normal normal 1.499rem helvetica;
}
 .sidebar li:last-child {
    border-bottom: none;
    margin-bottom: -10px;
}
.sidebar li:first-child {
    margin-top: -5px;
}
.sidebar li:hover{
  text-decoration:none;
}
.sidebar li:hover a{
  color:#076bcf;
}
.sidebar li{
 
  padding: 10px;
  text-decoration: none;
  
  border-bottom: 1px solid #dddddd;
  list-style-type:none;
}
.sidebar ul{
  padding:0;
}
.sidebar a{
  text-decoration:none;
  color:black;
}
.sidebar li.active{
   border-bottom:3px solid #076bcf;
  border: 3px solid #076bcf;
  background: #E3EEFF!important;
}
.active a{
  text-decoration:none;
  color:#076bcf;
}
.matter{
	padding: 20px;
    margin-top: 10px;
    margin-left: 20px;
    margin-bottom: 40px;
    overflow-y: auto;
    border: 1px solid #dddddd;
    border-radius: 12px;
    display: inline-flex;
    width: 70%;
    height: 100%;
    text-align: justify;
	font: normal normal 1.499rem helvetica;
    line-height: 1.6;
}
.wp-table{
	border-collapse:collapse;
	width:100%;
}
.wp-table tr{
	border-bottom: 1px solid #ddd;
	border-left:1px solid #ddd;
	border-right:1px solid #ddd;
	
}
.wp-table thead tr{
	background-color:rgba(1,1,1,0.1);
}
.wp-table th,td{
	padding:15px;
	white-space:normal;
	text-decoration: none;
}

.hrline {
	border: .5px solid #707070;
	opacity: 0.4;
	
  }

.wp-table1{
	border-collapse:collapse;
	width:102%;
}
.wp-table1 tr{
	border-bottom: 1px solid #ddd;
	border-left:1px solid #ddd;
	border-right:1px solid #ddd;
	
}
.wp-table1 thead tr{
	background-color:rgba(1,1,1,0.1);
}
.wp-table1 th,td{
	padding:15px;
	border-bottom: 1px solid #ddd;
	text-decoration: none;
	text-align:left;
}

.grid-container {
  display: grid;
  grid-template-columns: auto auto;
  grid-gap:15px;

}

.grid-item {

	display: inline-grid;
	padding: 10px;
	text-align: left;
  
  }
@media screen and (min-width:992px) and (max-width:1200px){
	.sidebar{
		width:240px;
	} 
   .matter{
	  margin-left:10px;
	   
	   width:610px
   }
 }

 @media screen and (min-width:767px) and (max-width:992px){
	.sidebar{
		width:230px;
	} 
   .matter{
	  margin-left:7px;
	   
	   width:410px
   }
 }
 @media screen and (min-width:700px) and (max-width:767px){
	.sidebar{
	  width:600px;
  }
  .matter{
	  width:600px;
  }
}
@media screen and (min-width:650px) and (max-width:700px){
	.sidebar{
	  width:550px;
  }
  .matter{
	  width:550px;
  }
}
@media screen and (min-width:600px) and (max-width:650px){
	.sidebar{
	  width:500px;
  }
  .matter{
	  width:500px;
  }
}
@media screen and (min-width:550px) and (max-width:600px){
	.sidebar{
	  width:450px;
  }
  .matter{
	  width:450px;
  }
}
@media screen and (min-width:500px) and (max-width:550px){
	.sidebar{
	  width:380px;
  }
  .matter{
	  width:380px;
  }
}
@media screen and (min-width:450px) and (max-width:500px){
	.sidebar{
	  width:380px;
  }
  .matter{
	  width:380px;
  }
}
@media screen and (min-width:400px) and (max-width:450px){
	.sidebar{
	  width:330px;
  }
  .matter{
	  width:330px;
  }
}
@media screen and (min-width:375px) and (max-width:400px){
	.sidebar{
	  width:280px;
  }
  .matter{
	  width:280px;
  }
}
@media screen and (max-width:374px) {
    .sidebar{
        width:220px;
    }
    .matter{
        width:220px;
    }
      
  }


.datepicker-icon {
	position: relative
}

.datepicker-icon input {
	padding-right: 30px
}

@media screen and (max-width: 1199px) {
	.datepicker-icon input {
		padding-right: 0px;
		padding-left: 4px;
		font-size: 12px
	}
}

.datepicker-icon i {
	position: absolute;
	right: 0px;
	padding: 10px 12px;
	pointer-events: none
}

textarea {
	resize: none
}

.regular-checkbox,
.chkbx {
	opacity: 0;
	position: absolute;
	height: 20px;
	width: 23px;
	margin: 6px 0px 0 !important
}

.regular-checkbox+label,
.chkbx+label {
	display: inline-block;
	vertical-align: middle;
	margin: 5px;
	cursor: pointer;
	font-weight: 500
}

.regular-checkbox+label:before,
.chkbx+label:before {
	content: '';
	background: #fff;
	border: 2px solid #ddd;
	display: inline-block;
	vertical-align: middle;
	width: 20px;
	height: 20px;
	margin-right: 10px;
	text-align: center
}

.regular-checkbox:checked+label:before,
.chkbx:checked+label:before {
	content: '\2714';
	font-family: 'FontAwesome';
	background: #41a910;
	color: #fff;
	font-size: 12px
}

.regular-checkbox:disabled+label:before,
.chkbx:disabled+label:before {
	background: #cacaca
}

.regular-checkbox:focus+label,
.chkbx:focus+label {
	outline: 1px solid #ddd
}

input[type=radio] {
	opacity: 0;
	position: absolute;
	display: inline-block;
	vertical-align: middle;
	margin: 5px;
	cursor: pointer;
	width: 15px
}

input[type=radio]+label {
	display: inline-block;
	vertical-align: middle;
	margin: 5px;
	cursor: pointer;
	font-weight: 500
}

input[type=radio]+label:before {
	content: '';
	background: #f1f1f1;
	border: 1px solid #ddd;
	display: inline-block;
	vertical-align: middle;
	width: 20px;
	height: 20px;
	padding: 2px;
	margin-right: 10px;
	text-align: center;
	border-radius: 50%
}

input[type=radio]:checked+label:before {
	background: #41a910;
	box-shadow: inset 0px 0px 0px 4px #f1f1f1
}

input[type=radio]:disabled+label:before {
	background: #cacaca
}

input[type=radio]:focus+label {
	outline: 1px solid #ddd
}

.list-child-inline {
	padding-left: 0;
	list-style: none
}

.list-child-inline li {
	display: inline-block;
	padding-top: 5px
}

@media screen and (max-width: 760px) {
	.list-child-inline li {
		width: 100%
	}
}

@media screen and (min-width: 761px) and (max-width: 1199px) {
	.list-child-inline li {
		width: 49%
	}
}

@media screen and (min-width: 1200px) {
	.list-child-inline li {
		width: 33%
	}
}

.switch {
	border: none;
	outline: 0;
	padding: 0;
	position: relative;
	-webkit-user-select: none;
	-moz-user-select: none;
	-ms-user-select: none;
	user-select: none
}

.switch label {
	background: #7e7e7e;
	color: transparent;
	cursor: pointer;
	display: block;
	position: relative;
	text-indent: 100%;
	width: 64px;
	height: 33px;
	transition: left 0.15s ease-out
}

.switch label:after {
	background: #FFFFFF;
	content: "";
	display: block;
	height: 27px;
	left: 4px;
	position: absolute;
	top: 3px;
	width: 27px;
	-webkit-transition: left 0.15s ease-out;
	-moz-transition: left 0.15s ease-out;
	-o-transition: translate3d(0, 0, 0);
	transition: left 0.15s ease-out;
	-webkit-transform: translate3d(0, 0, 0);
	-moz-transform: translate3d(0, 0, 0);
	-ms-transform: translate3d(0, 0, 0);
	-o-transform: translate3d(0, 0, 0);
	transform: translate3d(0, 0, 0)
}

.switch input {
	left: 10px;
	opacity: 0;
	padding: 0;
	position: absolute;
	top: 9px
}

.switch input:checked+label {
	background: #41a910
}

.switch input:checked+label:after {
	left: 35px
}

.switch input:disabled+label {
	cursor: not-allowed
}

.switch.radius label {
	border-radius: 4px
}

.switch.radius label:after {
	border-radius: 3px
}

.switch.round {
	border-radius: 1000px
}

.switch.round label {
	border-radius: 32px
}

.switch.round label:after {
	border-radius: 32px
}

.switch-on {
	position: absolute;
	left: -60px;
	top: 8px;
	color: white;
	font-weight: bold;
	font-size: 13px;
	width: 0%
}

.switch-off {
	position: absolute;
	left: -29px;
	top: 8px;
	color: white;
	font-weight: bold;
	font-size: 13px;
	width: 0%
}

.wrapper {
	z-index: 5;
	text-transform: uppercase;
	color: #555;
	cursor: help;
	font-size: 20px;
	padding: 15px -50px;
	position: relative;
	text-align: center;
	-webkit-transform: translateZ(0);
	-webkit-font-smoothing: antialiased
}

.wrapper .tooltip {
	background: #fff;
	top: -200%;
	color: #000;
	display: block;
	left: 0px;
	margin-left: 100%;
	opacity: 0;
	padding: 10px 20px;
	pointer-events: none;
	position: absolute;
	min-width: 200px;
	width: 35%;
	-webkit-transform: translateY(10px);
	-moz-transform: translateY(10px);
	-ms-transform: translateY(10px);
	-o-transform: translateY(10px);
	transform: translateY(10px);
	-webkit-transition: all .25s ease-out;
	-moz-transition: all .25s ease-out;
	-ms-transition: all .25s ease-out;
	-o-transition: all .25s ease-out;
	transition: all .25s ease-out;
	-webkit-box-shadow: 2px 2px 18px rgba(0, 0, 0, 0.28);
	-moz-box-shadow: 2px 2px 18px rgba(0, 0, 0, 0.28);
	-ms-box-shadow: 2px 2px 18px rgba(0, 0, 0, 0.28);
	-o-box-shadow: 2px 2px 18px rgba(0, 0, 0, 0.28);
	box-shadow: 2px 2px 18px rgba(0, 0, 0, 0.28)
}

@media screen and (max-width: 950px) {
	.wrapper .tooltip {
		top: auto;
		bottom: 100%;
		left: auto;
		right: 0px
	}
}

.wrapper .tooltip:before {
	bottom: -20px;
	content: " ";
	display: block;
	height: 20px;
	left: 0;
	position: absolute;
	width: 100%
}

.wrapper .tooltip:after {
	border-top: solid transparent 10px;
	border-bottom: solid transparent 10px;
	border-right: solid #C9C9C9 10px;
	bottom: 42%;
	content: " ";
	height: 0;
	left: 0%;
	margin-left: -10px;
	position: absolute;
	width: 0
}

@media screen and (max-width: 950px) {
	.wrapper .tooltip:after {
		border-right: solid transparent 10px;
		border-left: solid transparent 10px;
		border-top: solid #C9C9C9 10px;
		border-bottom: none;
		border: auto;
		top: 100%;
		left: 48%;
		position: absolute;
		width: 0
	}
}

.wrapper input:focus+.tooltip {
	opacity: 1;
	pointer-events: auto;
	-webkit-transform: translateY(0px);
	-moz-transform: translateY(0px);
	-ms-transform: translateY(0px);
	-o-transform: translateY(0px);
	transform: translateY(0px)
}

.captcha {
	background: none;
	opacity: 1
}

.captcha-loading {
	background: transparent url("https://static.gst.gov.in/uiassets/images/cloading.gif") center no-repeat;
	opacity: 0.3;
	object-position: -99999px 99999px;
	border: 1px solid gray
}

.fade-scale {
	transform: scale(0);
	opacity: 0;
	-webkit-transition: all .25s linear;
	-o-transition: all .25s linear;
	transition: all .25s linear
}

.fade-scale.in {
	opacity: 1;
	transform: scale(1)
}

.no-drop {
	cursor: no-drop
}

.no-drop a,
.no-drop * {
	cursor: no-drop
}

span.clearer {
	position: absolute;
	top: 0;
	right: 0;
	padding: 10px;
	cursor: pointer
}

.tooltip-inner {
	white-space: nowrap;
	max-width: inherit;
	text-align: left
}

.pdg-box {
	padding: 5px;
	cursor: pointer
}

.pdg-box-suc {
	color: #3c763d
}

.pdg-box-war {
	color: #8a6d3b
}

.pdg-box-inf {
	color: #31708f
}

.pdg-box-dgr {
	color: #a94442
}

.type-ico {
	font-size: large
}

.valign-super {
	vertical-align: super
}

.no-pad {
	padding: 0
}

.flt-right {
	float: right
}

.flt-left {
	float: left
}

.brd-tp {
	border-top: 1px
}

.no-list-style {
	padding: 0;
	list-style: none
}

#ngProgress {
	margin: 0;
	padding: 0;
	z-index: 99998;
	background-color: green;
	color: green;
	box-shadow: 0 0 10px 0;
	height: 2px;
	opacity: 0;
	-webkit-transition: all 0.5s ease-in-out;
	-moz-transition: all 0.5s ease-in-out;
	-o-transition: all 0.5s ease-in-out;
	transition: all 0.5s ease-in-out
}

#ngProgress-container {
	position: fixed;
	margin: 0;
	padding: 0;
	top: 0;
	left: 0;
	right: 0;
	z-index: 99999
}

.dimmer-holder {
	position: fixed;
	left: 0;
	right: 0;
	top: 0;
	bottom: 0;
	width: 100%;
	height: 100%;
	opacity: 0.5;
	background: gray;
	display: none;
	z-index: 99
}

#dimmer {
	position: absolute;
	margin: auto;
	left: 0;
	top: 0;
	bottom: 0;
	right: 0;
	width: 19px;
	height: 19px;
	border-radius: 100%;
	box-shadow: 19px 19px #0b1f59, -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf;
	-o-box-shadow: 19px 19px #0b1f59, -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf;
	-ms-box-shadow: 19px 19px #0b1f59, -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf;
	-webkit-box-shadow: 19px 19px #0b1f59, -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf;
	-moz-box-shadow: 19px 19px #0b1f59, -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf;
	animation: cssload-spin ease infinite 3.4s;
	-o-animation: cssload-spin ease infinite 3.4s;
	-ms-animation: cssload-spin ease infinite 3.4s;
	-webkit-animation: cssload-spin ease infinite 3.4s;
	-moz-animation: cssload-spin ease infinite 3.4s
}

@keyframes cssload-spin {

	0%,
	100% {
		box-shadow: 19px 19px #17c4bb, -19px 19px #dfdfdf, -19px -19px #17c4bb, 19px -19px #dfdfdf
	}

	25% {
		box-shadow: -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf, 19px 19px #0b1f59
	}

	50% {
		box-shadow: -19px -19px #17c4bb, 19px -19px #dfdfdf, 19px 19px #17c4bb, -19px 19px #dfdfdf
	}

	75% {
		box-shadow: 19px -19px #dfdfdf, 19px 19px #4f4d49, -19px 19px #dfdfdf, -19px -19px #4f4d49
	}
}

@-o-keyframes cssload-spin {

	0%,
	100% {
		box-shadow: 19px 19px #17c4bb, -19px 19px #dfdfdf, -19px -19px #17c4bb, 19px -19px #dfdfdf
	}

	25% {
		box-shadow: -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf, 19px 19px #0b1f59
	}

	50% {
		box-shadow: -19px -19px #17c4bb, 19px -19px #dfdfdf, 19px 19px #17c4bb, -19px 19px #dfdfdf
	}

	75% {
		box-shadow: 19px -19px #dfdfdf, 19px 19px #4f4d49, -19px 19px #dfdfdf, -19px -19px #4f4d49
	}
}

@-ms-keyframes cssload-spin {

	0%,
	100% {
		box-shadow: 19px 19px #17c4bb, -19px 19px #dfdfdf, -19px -19px #17c4bb, 19px -19px #dfdfdf
	}

	25% {
		box-shadow: -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf, 19px 19px #0b1f59
	}

	50% {
		box-shadow: -19px -19px #17c4bb, 19px -19px #dfdfdf, 19px 19px #17c4bb, -19px 19px #dfdfdf
	}

	75% {
		box-shadow: 19px -19px #dfdfdf, 19px 19px #4f4d49, -19px 19px #dfdfdf, -19px -19px #4f4d49
	}
}

@-webkit-keyframes cssload-spin {

	0%,
	100% {
		box-shadow: 19px 19px #17c4bb, -19px 19px #dfdfdf, -19px -19px #17c4bb, 19px -19px #dfdfdf
	}

	25% {
		box-shadow: -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf, 19px 19px #0b1f59
	}

	50% {
		box-shadow: -19px -19px #17c4bb, 19px -19px #dfdfdf, 19px 19px #17c4bb, -19px 19px #dfdfdf
	}

	75% {
		box-shadow: 19px -19px #dfdfdf, 19px 19px #4f4d49, -19px 19px #dfdfdf, -19px -19px #4f4d49
	}
}

@-moz-keyframes cssload-spin {

	0%,
	100% {
		box-shadow: 19px 19px #17c4bb, -19px 19px #dfdfdf, -19px -19px #17c4bb, 19px -19px #dfdfdf
	}

	25% {
		box-shadow: -19px 19px #dfdfdf, -19px -19px #0b1f59, 19px -19px #dfdfdf, 19px 19px #0b1f59
	}

	50% {
		box-shadow: -19px -19px #17c4bb, 19px -19px #dfdfdf, 19px 19px #17c4bb, -19px 19px #dfdfdf
	}

	75% {
		box-shadow: 19px -19px #dfdfdf, 19px 19px #4f4d49, -19px 19px #dfdfdf, -19px -19px #4f4d49
	}
}

header {
	background-color: #0B1E59;
	width:100%;
	margin-left:-1px;
}

header .skip {
	background: #051547;
	color: #fff;
	text-align: right;
}

header .skip a {
	color: #fff
}

header .skip a:link,
header .skip a:visited {
	text-decoration: none !important
}

header .skip a:link:active,
header .skip a:visited:active {
	text-decoration: none !important
}

header .skip ul {
	margin: 5px 0
}

header .skip ul li {
	cursor: pointer;
	font-size: 12px
}

@media screen and (max-width: 768px) {
	header .skip {
		display: none
	}
}

header .branding {
	padding-top: 10px
}

@media screen and (max-width: 320px) {
	header .branding .col-xs-12 {
		padding: 0 0 0 10px
	}
}

@media screen and (max-width: 420px) {
	header .logo {
		width: 21px
	}
}
header .button{
  
	border: 1px solid #FFFFFF;
    padding: 8px 15px;
    margin-left:-10px;
    background: #FFFFFF 0% 0% no-repeat padding-box;
    color: #2C4E86 !important;
    text-transform: uppercase;
    text-align:center;
    display:inline-flex;
    font-size:1em;
    font: normal normal bold 14px/16px Helvetica;
    border-radius: 4px;
    opacity: 1;
	text-decoration:none;
    
}

header  .button:hover{
   background: #2C4E86 ;
   color: #FFFFFF !important;
   text-decoration:none;
   border-color: #2C4E86;
}
header .subtitle {
	font-size: 2rem;
    font-family: Helvetica, Bold;
    text-align: left;
    color: #FFFFFF;
    opacity: 1;
}

header .site-title {
	font-size: 2.3em;
    display: inline-flex;
    font-family: Helvetica, Bold;
    margin-left: 13px;
    position: relative;
    top: -15px;

}

header .site-title a {
	color: #fff
}

header .site-title a:link,
header .site-title a:visited {
	text-decoration: none !important
}

header .site-title a:link:active,
header .site-title a:visited:active {
	text-decoration: none !important
}

header .sup {
	margin-right: 10px
}

header .sup.plus:after {
	content: "+";
	vertical-align: top
}

header .sup.minus:after {
	content: "-";
	vertical-align: super
}

header .mlinks {
	display: inline;
	float: right;
	text-align: right;
	margin: 0;
	padding: 16px 0;
	font-size: 12px;
	margin-top: 12px;
  }
  header .mlinks a {
	color: #fff;
  }
  @media screen and (width: 767px) {
	header .mlinks {
		display: none !important;
	}
}

  header .mlinks > li {
	/* border-right: 1px solid white; */
	min-height: 22px;
	vertical-align: top;
	padding: 0 10px;
  }

header .mlinks>li:last-child {
	border-right: 0;
	padding-right: 0
}

@media screen and (max-width: 550px) {
	header .mlinks>li:last-child {
		display: none
	}
}

header .mlinks>li:last-child a.login {
	vertical-align: -webkit-baseline-middle
}

header .mlinks>li .dropdown {
	padding-top: 4px
}

header .mlinks>li .dropdown .lang-dpwn span {
	margin-left: 4px;
	color: #fff
}

header .mlinks>li .dropdown .lang-dpwn:after {
	font-family: 'FontAwesome';
	content: "\f107"
}

header .mlinks>li .dropdown .lang-dpwn:hover {
	text-decoration: none
}

header .mlinks>li .dropdown.open .lang-dpwn span {
	margin-left: 4px
}

header .mlinks>li .dropdown.open .lang-dpwn:after {
	font-family: 'FontAwesome';
	content: "\f106"
}

@media screen and (max-width: 992px) and (min-width: 768px) {
 
	header .logo {
		margin-left: -5px !important;
		margin-top: -6px !important;
	}
 
	header .subtitle {
		font-size: 2rem;
 
	}
 
	header .site-title {
		font-size: 2.12em;
		margin-left: -2px;
		margin-top: 16px!important;
	}
 
	
 
}
 
@media screen and (max-width: 767px) and (min-width: 606px) {
 
	header .logo {
		margin-left: 15px !important;
		margin-top: -5px !important;
	}
 
	header .subtitle {
		font-size: 2rem;
 
	}
 
	header .site-title {
		font-size: 2.12em;
		margin-left: 12px;
		margin-top: 22px;
 
	}
 
	header .mlinks {
		display: none !important;
 
	}
 
}
 
@media screen and (max-width: 606px) and (min-width: 511px) {
 
	header .logo {
		margin-left: 8px !important;
		margin-top: -5px !important;
		padding: 7px 8px;
 
	}
 
	header .subtitle {
		font-size: 1.6rem;
 
	}
 
	header .site-title {
		font-size: 1.79em;
		margin-left: 12px;
		margin-top: 20px;
 
	}
 
	header .mlinks {
		display: none !important;
 
	}
 
}
 
@media screen and (max-width: 512px) and (min-width: 481px) {
 
	header .logo {
		margin-left: 1px !important;
		margin-top: -11px !important;
		padding: 10px 8px;
 
	}
 
	header .subtitle {
		font-size: 1.3rem;
 
	}
 
	header .site-title {
 
		font-size: 1.45em;
		margin-left: -1px;
		margin-top: 20px;
 
	}
 
	header .mlinks {
		display: none !important;
 
	}
 
}
 
@media screen and (max-width: 480px) and (min-width: 384px) {
 
	header .logo {
		margin-left: -9px !important;
		margin-top: -15px !important;
		padding: 16px 8px;
	}
 
	header .subtitle {
		font-size: 1.19rem;
 
	}
 
	header .site-title {
 
font-size: 1.35em;
 
margin-left: -13px;
 
margin-top: 23px!important;
 
}
 
	header .mlinks {
		display: none !important;
 
	}
 
}
 
@media screen and (max-width: 384px) and (min-width: 329px) {
 
	header .logo {
		margin-left: -17px !important;
		margin-top: -15px !important;
		padding: 18px 8px;
	}
 
	header .subtitle {
		font-size: 1.02rem;
 
	}
 
	header .site-title {
		font-size: 1.23em;
		margin-left: -9px;
		margin-top: 24px;
	}
 
	header .mlinks {
		display: none !important;
 
	}
 
}
 
@media screen and (max-width: 328px) and (min-width: 32px) {
 
	header .logo {
		margin-left: -20px !important;
		margin-top: -18px !important;
		padding: 19px 8px;
	}
 
	header .subtitle {
		font-size: 0.9rem;
 
	}
 
	header .site-title {
		font-size: 1.17em;
		margin-left: -11px;
		margin-top: 22px;
	}
 
	header .mlinks {
		display: none !important;
 
	}
 
}

.profile-dpdwn {
	right: 0;
	min-width: 200px;
	left: inherit;
	box-shadow: 1px 10px 26px #ABABAB;
	-webkit-box-shadow: 1px 10px 26px #ABABAB;
	-moz-box-shadow: 1px 10px 26px #ABABAB;
	border-radius: 4px
}

.profile-dpdwn>li>a {
	padding: 6px 20px;
	color: #000
}

.lst-log {
	font-size: 11px;
	padding-left: 18px
}

.lst-log-dt {
	font-size: 11px;
	padding-left: 18px;
	font-weight: 600
}

.stickytop {
	position: fixed;
	top: 0;
	left: 0;
	right: 0;
	z-index: 100;
	transition: all 2s;
	animation: slide-down 2s;
	opacity: 0.9
}

.no-stickytop {
	top: -100px
}

.lang .lang-dpdwn {
	right: 0;
	left: auto;
	top: 80%
}

.impcont {
	margin-top: 11px;
	float: left;
	width: 40%;
	padding-left: 12px
}

@media (max-width: 1200px) {
	.impcont {
		padding-left: 6px;
		width: 100%
	}

	.impcont.ex {
		margin-top: 2px
	}
}

@media (max-width: 769px) and (max-width: 981px) {
	.impcont {
		width: 100%
	}
}

@media (min-width: 768px) and (max-width: 1200px) {
	.impcont {
		width: 42%;
		margin-left: 10px;
		margin-top: 15px
	}
}

@media (max-width: 1200px) {
	.impcont {
		width: 86%;
		padding-left: 15px
	}
}

@media (min-width: 320px) and (max-width: 768px) {
	.impcont {
		width: 50%
	}
}

.w3-container {
	padding: 24px 20px 20px 18px
}

.w3-container a {
	color: #fff
}

.container-footer {
	bottom: 10px;
	position: absolute;
	left: 68%
}

.w3-blue,
.w3-hover-blue:hover {
	color: #fff;
	background-color: #0B1E59;
	transition: box-shadow .25s;
	border-radius: 2px
}

.w3-blue-small {
	color: #fff;
	background-color: #2C4E86;
	transition: box-shadow .25s;
	border-radius: 2px;
	width: 362px;
	height: 65px
}

@media (min-width: 320px) and (max-width: 1199px) {
	.w3-blue-small {
		width: 100%
	}
}

.w3-card-4,
.w3-hover-shadow:hover {
	box-shadow: 0 4px 8px 0 rgba(0, 0, 0, 0.2), 0 6px 20px 0 rgba(0, 0, 0, 0.19) !important;
	height: 150px
}

.w3-card-4 a,
.w3-hover-shadow:hover a {
	color: #fff
}

.player-play:before {
	color: rgba(255, 0, 0, 0.68);
	opacity: 0.9
}

.video-img-container {
	height: 300px;
	width: 534px;
	line-height: 300px;
	position: relative;
	cursor: pointer
}
 
.videos{

	position: relative;
	display:inline-flex;
	opacity: 1;
	}
	
.videotitle{
	opacity: 1;
	display:inline-flex;
	text-align: left;
	font: normal normal bold 12px/16px Helvetica;
	letter-spacing: 0px;
	color: #2C4E86;
	}
	
.uptime{
	text-align: left;
	font: normal normal normal 9px/14px Helvetica;
	letter-spacing: 0px;
	color: #2D2D2D;
	opacity: 1;
	}

.views{
	text-align: left;
	font: normal normal normal 9px/14px Helvetica;
	letter-spacing: 0px;
	color: #2D2D2D;
	opacity: 1;
	display:inline-flex;
	margin-top: 10px;
}
iframe{
	opacity: 1;
	width: 110px;
	height: 65px;
	display:inline-flex;
	padding: 1px 4px;
	margin-left:-10px;
	border: none;
	border-radius:10px;
	pointer-events: none;
	}


.video-img-container:hover img {
	opacity: 0.5
}

.video-img-container:hover .video-img-i-container i {
	color: #fff
}

.video-img-i-container {
	position: absolute;
	top: 0px;
	left: 0px;
	display: block;
	height: 100%;
	width: 100%;
	z-index: 500;
	text-align: center
}

.video-img-i-container i {
	display: block;
	line-height: inherit
}

.cards a {
	color: #000
}

.cards a.link {
	text-decoration: none !important
}

.cards a:hover {
	text-decoration: none;
	color: #23527c
}

.cards a:visited {
	text-decoration: none !important
}

.row-separator .row {
	margin-top: 20px
}

.help-mod-pg {
	padding-left: 0px
}

.help-mod-pg li {
	list-style: none;
	margin: 10px 0
}

.help-mod-pg li img {
	vertical-align: baseline;
	position: absolute;
	display: inline-block
}

.help-mod-pg li div {
	display: inline-block;
	width: 85%;
	margin-left: 8%
}

@media screen and (max-width: 991px) {
	.help-mod-pg li div {
		margin-left: 13%
	}
}

@media screen and (max-width: 570px) {
	.help-mod-pg li div {
		margin-left: 16%
	}
}

@media screen and (max-width: 570px) {
	.help-mod-pg li div {
		margin-left: 20%
	}
}

@media screen and (max-width: 350px) {
	.help-mod-pg li div {
		margin-left: 26%
	}
}

.help-mod-pg li div ul {
	padding-left: 14px
}

.help-mod-pg li div p {
	font-weight: 600;
	margin-left: 14px;
	border-bottom: 1px solid #337ab7
}

.l-widgets {
	background-color: #fff
}

.l-widgets .panels .panel {
	background-color: #B9EDEA;
	border-bottom: 2px solid #2ec9c1;
	color: #2c4e86;
	border-bottom: 2px solid #2ec9c1
}

.l-widgets .panels .panel .bl {
	color: #000
}

.l-widgets .panels .panel.news {
	background-color: #F5F5F5;
	padding: 10px 10px 0px 10px;
	border-bottom: 2px solid #333333;
	min-height: 205px
}

.l-widgets .panels .panel.news p.dt {
	color: #505050;
	font-size: 12px
}

.l-widgets .panels .panel .panel-heading {
	background-position: left top;
	background-repeat: no-repeat;
	background-origin: content-box;
	background-color: #fff;
	padding: 12px 12px 0 12px;
	border-bottom: 1px solid #eeeeee
}

.l-widgets .panels .panel .panel-heading p {
	margin-top: 5px;
	font-family: Tahoma;
	font-size: 15px;
	font-weight: bold;
	margin-left: 50px
}

.l-widgets .panels .panel .panel-body {
	padding: 0px 20px 0 10px
}

.l-widgets .panels .panel .panel-footer {
	background-color: #80dfff;
	padding: 0px 15px 0 0;
	border-top: 0;
	text-align: right
}

.l-widgets .panels .panel .panel-footer a {
	color: #252525
}

.l-widgets .panels .panel .shrt-info {
	list-style: none;
	padding: 0 0 0 10px;
	margin-bottom: 0;
	font-family: tahoma
}

.l-widgets .panels .panel .shrt-info .icon {
	padding-right: 9px
}

.l-widgets .panels .panel .shrt-info li {
	padding: 12px 0 10px 0;
	border-bottom: 1px solid #ebebeb;
	min-height: 45px
}

.l-widgets .panels .panel .shrt-info li:last-child {
	border: none
}

.lbanner {
	padding: 0
}
.table1 {

	
	border-radius: 4px;
    width: 460px;
    height: 306px;
    margin-left: -119px;
    margin-top: 1.5px;
    color: #2C4E86 !important;
    display: inline-flex;
    border-radius: 4px;
    opacity: 1;
    
}

.table1 td,th{
	padding:15px;
}

.table1 tr:nth-child(even) {
   background-color: #f2f2f2;
}
.mediao{
	margin-left:-100px;
	text-align:left;
	margin-top: 20px;}
.mediao1{
	text-align:right;margin-left:88px;margin-top: 21px;
}

@media screen and (min-width: 992px) and (max-width: 1199px){
	.table1{
			margin-left: -100px;
			width: 143.5%;
			height:auto;
	}
	.table1 td,th{
		padding: 15px 3px 7px 15px;
	}
   .mediao{
	   margin-left: -84px;
	  }
	.mediao1{
		margin-left: 78px;
	}
}
@media screen and (min-width: 768px) and (max-width: 992px){
	 .table1{
			margin-left:-30px;
			width:107%;
			height:auto;
			display:inline-grid;
	}
	.table1 td, th {
		padding: 15px 69px 15px 15px;
	}
   .mediao{
	   margin-left:-10px;
   }
	.mediao1{
		margin-left:0px
	}
}
@media screen and (min-width:700px) and (max-width:767px){
    .table1 {
        margin-left: -30px;
        width: 108%;
        height: auto;
        display:inline-grid;
    }
    .table1 td, th {
        padding: 15px 93px 15px 15px;
    }
	.mediao{
		margin-left:-10px;
	}
    .mediao1 {
        margin-left: 10px;
    }
}
@media screen and (min-width:600px) and (max-width:700px){
    .table1 td, th {
        padding: 15px 35px 15px 15px;
    }
    .table1 {
        margin-left: -30px;
        width: 110%;
        height: auto;
        display:inline-grid;
    }
    .mediao1 {
        margin-left: 10px;
    }
    .mediao{
	   margin-left:-10px;
   }
}
@media screen and (min-width:540px) and (max-width:600px){
    .table1 {
        margin-left: -30px;
        width: 112%;
        height: auto;
        display:inline-grid;
    }
    .table1 td, th {
        padding: 15px 35px 15px 15px;
    }
    .mediao1 {
        margin-left: 10px;
    }
	.mediao{
		margin-left:-10px;
	}
}
@media screen and (min-width:439px) and (max-width:540px){

    .table1 {
        margin-left: -30px;
        width: 114%;
        height: auto;
    }
    .mediao1 {
        margin-left: 10px;
        
    }
	.mediao{
		margin-left:-10px;
	}
}
@media screen and (min-width:375px) and (max-width:439px){

    .table1 {
        margin-left: -30px;
        width: 118%;
        height: auto;
    }
    .mediao1 {
        margin-left: 10px;
        
    }
	.mediao{
		margin-left:-10px;
	}
}

@media screen and (max-width: 374px){
	.table1 {
		margin-left: -23px;
		width: 119%;
		height: auto;
	}
   .mediao{
	   margin-left:-5px;
   }
	.mediao1{
		margin-left:5px
	}
}

.impdates {
	margin-top: 0px;
	background-color: #fff
}

.impdates h3 {
	border-bottom: 1px solid #ebebeb;
	margin-bottom: 20px
}

.impdates .dates-list {
	padding: 0;
	list-style: none
}

.impdates .dates-list li {
	width: 49%;
	display: inline-block;
	background: #ebebeb;
	font-size: 14px;
	padding: 0px;
	font-family: tahoma
}

@media screen and (max-width: 768px) {
	.impdates .dates-list li {
		width: 100%
	}
}

.impdates .dates-list li .square-box {
	display: inline-block;
	float: left;
	width: 186px;
	height: 44px
}

.impdates .dates-list li .square-box.b1 {
	background: #1B998B
}

.impdates .dates-list li .square-box.b2 {
	background: #6474a0
}

.impdates .dates-list li .square-box.b3 {
	background: #51a066
}

.impdates .dates-list li .square-box.b4 {
	background: #18436b
}

.impdates .dates-list li .square-box.b5 {
	background: #205479
}

@media screen and (min-width: 768px) and (max-width: 1199px) {
	.impdates .dates-list li .square-box {
		width: 100%
	}
}

@media screen and (max-width: 768px) {
	.impdates .dates-list li .square-box {
		width: 100%
	}
}

@media screen and (min-width: 320px) and (max-width: 768px) {
	.impdates .dates-list li .square-box {
		width: 50%
	}
}

.impdates .dates-list li .square-content {
	color: #fff;
	font-size: 15px;
	text-align: center;
	line-height: 2em;
	margin-top: 3px
}

@media screen and (max-width: 1199px) {
	.impdates .dates-list li .square-content {
		margin-top: 7px
	}
}

.t {
	color: #fff;
	width: 47%;
	margin: 5px;
	text-align: center;
	float: left;
	display: inline-block;
	height: 40px;
	border-radius: 6px
}

@media screen and (max-width: 981px) {
	.t {
		width: 100%
	}
}

.t p {
	margin: 10px
}

.t1 {
	background: #E84855
}

.t2 {
	background: #252f4a
}

.t3 {
	background: #1B998B
}

.t4 {
	background: rgba(244, 71, 8, 0.8)
}

.hlpico i {
	color: #252f4a;
	float: left;
	text-align: justify;
	margin-left: 12%
}

.land {
	width: auto !important
}

.marquee {
	width: 95%;
	margin: 0 auto;
	margin-top: -23px;
	padding: 5px;
	height: 25px;
	overflow: hidden;
	white-space: nowrap;
	box-sizing: border-box;
	animation: marquee 50s linear infinite
}

.marquee:hover {
	animation-play-state: paused
}

@media (min-width: 320px) and (max-width: 768px) {
	.marquee {
		width: 80%
	}
}

@media (min-width: 768px) and (max-width: 1199px) {
	.marquee {
		width: 90%
	}
}

@keyframes marquee {
	0% {
		text-indent: 99%
	}

	100% {
		text-indent: -75em
	}
}

.land-alerts {
	background-color: #FCF1CA;
	padding-top: 5px;
	color: #D80101;
	font-size: 12px
}

.alerts-bell {
	vertical-align: super;
	display: inline-block
}

.alerts-bell+p {
	display: inline-block
}

.lbanner-img {
	background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image_large.jpg");
	width: 100%;
	background-repeat: no-repeat;
	background-position: center top;
	height: 550px
}

@media screen and (min-width: 1081px) and (max-width: 1279px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 1000px
	}
}

@media screen and (min-width: 929px) and (max-width: 1080px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 1000px
	}
}

@media screen and (min-width: 871px) and (max-width: 928px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 950px
	}
}

@media screen and (min-width: 770px) and (max-width: 870px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 950px
	}
}

@media screen and (min-width: 768px) and (max-width: 769px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 650px
	}
}

@media screen and (min-width: 691px) and (max-width: 767px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 650px
	}
}

@media screen and (min-width: 601px) and (max-width: 690px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 700px
	}
}

@media screen and (min-width: 521px) and (max-width: 600px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 650px
	}
}

@media screen and (min-width: 431px) and (max-width: 520px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 850px
	}
}

@media screen and (min-width: 330px) and (max-width: 430px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 850px;
		background-size: 100% auto
	}
}

@media screen and (max-width: 331px) {
	.lbanner-img {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		background-size: 100% auto
	}
}

.lbanner-img-r1 {
	background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image_large.jpg");
	width: 100%;
	background-repeat: no-repeat;
	background-position: center top;
	height: 330px
}

@media screen and (min-width: 1080px) and (max-width: 1279px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		height: 330px;
		background-position: center;
		background-size: 100% 330px
	}
}

@media screen and (min-width: 929px) and (max-width: 1080px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		background-position: center;
		background-size: 100% 330px
	}
}

@media screen and (min-width: 871px) and (max-width: 928px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		background-position: center;
		background-size: 100% 330px;
		height: 330px
	}
}

@media screen and (min-width: 768px) and (max-width: 870px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_image.jpg");
		background-size: 100% 330px;
		height: 330px
	}
}

@media screen and (min-width: 691px) and (max-width: 767px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		height: 330px
	}
}

@media screen and (max-width: 690px) {
	.lbanner-img-r1 {
		background-image: url("https://static.gst.gov.in/uiassets/css/../images/banner/banner_mobile_image.jpg");
		background-position: center;
		background-size: 100% 330px;
		height: 330px
	}
}

.lbnr-text {
	padding: 0.5% 2%;
	background: #fff
}

@media screen and (min-width: 1681px) {
	.lbnr-text {
		margin-top: 30px;
		margin-left: 16%
	}
}

@media screen and (min-width: 1331px) and (max-width: 1680px) {
	.lbnr-text {
		margin-top: 30px;
		margin-left: 10%
	}
}

@media screen and (min-width: 1280px) and (max-width: 1330px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 16%
	}
}

@media screen and (min-width: 1080px) and (max-width: 1279px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 5%
	}
}

@media screen and (min-width: 941px) and (max-width: 1079px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 6%
	}
}

@media screen and (min-width: 941px) and (max-width: 991px) {
	.lbnr-text {
		width: 55%
	}
}

@media screen and (min-width: 871px) and (max-width: 940px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 4%;
		width: 55%
	}
}

@media screen and (min-width: 769px) and (max-width: 870px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 2%;
		width: 60%
	}
}

@media screen and (min-width: 768px) and (max-width: 768px) {
	.lbnr-text {
		margin-left: 7%;
		margin-top: 3.5%;
		width: 60%
	}
}

@media screen and (max-width: 767px) {
	.lbnr-text {
		display: block;
		margin-top: 30px
	}
}

.lbnr-text-mob {
	display: none
}

@media screen and (max-width: 767px) {
	.lbnr-text-mob {
		display: block;
		background: #fff
	}
}

.loader-div {
	margin-top: 5%
}

@media screen and (max-width: 1200px) {
	.loader-div {
		margin-top: 7%
	}
}

@media screen and (max-width: 991px) {
	.loader-div {
		margin-top: 10%
	}
}

@media screen and (max-width: 767px) {
	.loader-div {
		margin-top: 5%
	}
}

.loader-div .waiting {
	position: relative;
	margin-left: 40%
}

.loader-div h4 {
	padding-top: 18%;
	text-align: center
}

@media screen and (max-width: 1200px) {
	.loader-div h4 {
		padding-top: 24%
	}
}

@media screen and (max-width: 991px) {
	.loader-div h4 {
		padding-top: 31%
	}
}

@media screen and (max-width: 767px) {
	.loader-div h4 {
		padding-top: 31%
	}
}

@media screen and (max-width: 600px) {
	.loader-div h4 {
		padding-top: 20%
	}
}

@media screen and (max-width: 500px) {
	.loader-div h4 {
		padding-top: 25%
	}
}

@media screen and (max-width: 400px) {
	.loader-div h4 {
		padding-top: 30%
	}
}

.news-updts {
	list-style: none
}

.news-updts .dt {
	font-size: 11px
}

.news-updts li {
	padding: 10px 17px
}

.news-updts li:nth-child(odd) {
	background: #f3f3f3
}


.news-content-pane{
	border: 1px solid #8a9bb8;
    background-color: #fff;
    padding: 2.4rem 4.5rem 2.6rem 2.8rem;
    border-radius: 8px;
	margin-bottom: 25px;
    text-align: justify;
}

.w3-help {
	background-color: #e4e4e4;
	border: 1px solid #d3d3d3;
	margin-left: 0px;
	width: 99%
}

.pad-t-24 {
	padding-top: 24px;
	margin-top: 0px
}

.help-modules {
	background-color: #f8f8f8;
	border: 1px solid #cccccc;
	margin-left: 0px;
	width: 100%
}

.panel-heading-help {
	color: #fff;
	background-color: #2c4e86;
	border-color: #ddd;
	border-bottom: 0;
	padding: 10px 15px
}

.pad-t-10 {
	padding-top: 10px;
	margin-top: 0px
}

.pad-l-10 {
	padding-left: 10px
}

footer {
	position: relative;
	padding-top: 0px;
	bottom: 0;
	left: 0;
	right: 0;
	background: #14315D
}

footer .f1 {
	padding-top: 25px
}

footer.bo {
	padding-top: 0
}

footer .expbtn {
	background: #14315D;
	position: absolute;
	height: 24px;
	width: 42px;
	left: 90.3%;
	top: -23px;
	border-top-left-radius: 4px;
	border-top-right-radius: 4px
}

@media screen and (max-width: 767px) {
	footer .expbtn {
		left: 80%
	}
}

footer .expbtn i {
	color: #fff;
	padding: 0 13px;
	font-size: 23px;
	cursor: pointer
}

footer.fix {
	position: relative
}

footer ul {
	padding: 0;
	list-style: none
}

footer .fsep {
	border-top: 1px solid #31425b;
	margin: 0
}

footer .follow {
	margin: 10px 0 0 0;
	color: #56caf0;
	display: inline-block;
	font-size: 16px
}

@media screen and (max-width: 450px) {
	footer .follow {
		font-size: 14px
	}
}

footer .social a {
	color: #14315D !important;
	display: inline-block;
	margin: 10px 20px 0 0
}

@media screen and (min-width: 768px) and (max-width: 1080px) {
	footer .social a {
		margin: 10px 10px 0 0
	}
}

footer .social a i {
	font-size: 18px;
	color: #959FB0
}

@media screen and (max-width: 450px) {
	footer .social a i {
		font-size: 16px
	}
}

footer .fhead {
	font-size: 14px;
	font-family: inherit;
	font-weight: 600;
	line-height: 30px;
	padding: 10px 0;
	color: #56caf0;
	margin: 0
}

@media screen and (max-width: 450px) {
	footer .fhead {
		font-size: 12px
	}
}

footer .fhead.l1 {
	font-size: 18px
}

footer .fhead.toll-free {
	font-size: 22px;
	color: #fff;
	border-bottom: 1px solid #475f82
}

footer .fhead.toll-free:before {
	content: "\f095";
	font: normal normal normal 22px/1 FontAwesome;
	padding-right: 10px;
	vertical-align: baseline
}

footer .fhead+ul li {
	padding: 12px 0px
}

footer .fhead+ul li a {
	color: #bed2dd;
	font-size: 13px
}

footer span.contact {
	color: #bed2dd;
	font-size: 12px;
	word-wrap: break-word
}

footer p {
	color: gray;
	display: inline-block
}

@media screen and (max-width: 300px) {
	footer .col-xs-6 {
		width: 100%
	}
}

footer .f3 {
	background: #2c4e86
}

footer .f3 p.site {
	padding: 17px 0;
	color: #FFF;
	margin: 0;
	font-size: 12px
}

@media screen and (max-width: 550px) {
	footer .f3 {
		display: none
	}
}

footer .f2 {
	border-top: 1px solid #475f82
}

footer .f2 p {
	color: #8ba8ba;
	padding: 15px 0;
	margin: 0;
	font-size: 14px;
	margin-right: 10em;
	display: inline-block;
	float: left
}

footer .f2 p.notab {
	display: none
}

@media screen and (min-width: 991px) {
	footer .f2 p.notab {
		display: block
	}
}

footer .f2 p.nomob {
	display: none
}

@media screen and (min-width: 600px) {
	footer .f2 p.nomob {
		display: block
	}
}

footer .f2 p:last-child {
	margin-right: 0
}

@media screen and (min-width: 991px) and (max-width: 1199px) {
	footer .f2 p {
		margin-right: 3em
	}
}

@media screen and (max-width: 991px) {
	footer .f2 p {
		margin-right: 2em;
		font-size: 12px
	}

	footer .f2 p:nth-child(2) {
		margin-right: 0
	}
}

@media screen and (max-width: 300px) {
	footer .f2 p {
		margin: 0;
		text-align: center
	}
}

@media screen and (max-width: 480px) {
	.no-mobile ul {
		display: none
	}

	.no-mobile p {
		padding: 10px 0
	}

	.no-mobile.scl {
		display: block
	}

	.no-mobile.scl ul {
		display: block
	}

	.no-mobile.scl li {
		display: none
	}

	.no-mobile.scl li.social {
		display: block
	}
}

.back-to-top {
	position: fixed;
	cursor: pointer;
	color: #fff;
	padding: 5px;
	background: #ccc;
	border-radius: 29px;
	width: 51px;
	height: 52px;
	text-align: center;
	display: none;
	bottom: 10px;
	right: 2%;
	z-index: 999999
}

.back-to-top p {
	margin-top: -7px;
	color: #000
}

.back-to-top i {
	font-size: 25px;
	color: #333333;
	font-weight: 600
}

.fm-links {
	display: none
}

@media screen and (max-width: 480px) {
	.fm-links {
		display: block
	}
}

body {
	background: #E4E8EB
}

[data-ng-view] {
	padding: 0 15px 15px 15px
}

@media screen and (max-width: 480px) {
	[data-ng-view] {
		padding: 0px
	}
}

ul.no-list {
	list-style: none
}

ul.st-vat li {
	width: 33%;
	display: inline-block
}

@media screen and (max-width: 768px) {
	ul.st-vat li {
		width: 49%
	}
}

@media screen and (max-width: 540px) {
	ul.st-vat li {
		width: 100%
	}
}

.regapp {
	height: 100px;
	margin: 0 0 20px 0;
	color: #212121;
	padding: 18px 0
}

.regapp .col-xs-12 {
	background-color: #ffee77
}

@media screen and (max-width: 991px) {

	.regapp .appmodify,
	.regapp .appperc {
		display: none
	}
}

@media screen and (min-width: 545px) and (max-width: 991px) {

	.regapp .headapptype,
	.regapp .appdue {
		width: 50%
	}
}

@media screen and (min-width: 401px) and (max-width: 545px) {

	.regapp .headapptype,
	.regapp .appdue {
		width: 100%
	}

	.regapp .headapptype p,
	.regapp .appdue p {
		display: inline-block;
		font-size: 16px
	}

	.regapp .headapptype p:last-child,
	.regapp .appdue p:last-child {
		margin-left: 15px
	}

	.regapp .headapptype p:last-child:before,
	.regapp .appdue p:last-child:before {
		content: ":";
		padding-right: 15px
	}
}

@media screen and (max-width: 400px) {

	.regapp .headapptype p,
	.regapp .appdue p {
		display: block;
		font-size: 16px
	}
}

.regapp .apptype {
	font-size: 20px;
	font-family: verdana
}

.regapp .lbl {
	font-family: inherit;
	font-size: 18px;
	padding: 10px 0;
	margin: 0
}

.regapp .date {
	font-size: 20px;
	min-height: 28px
}

.regapp .date .dleft {
	font-size: 16px
}

@media screen and (max-width: 610px) {
	.regapp .date .dleft {
		display: none
	}
}

.regapp .status {
	font-size: 18px
}

.container-pane {
	background-color: #fff
}

.content-pane {
	background-color: #fff;
	padding: 0px 15px 30px 15px
}

@media screen and (max-width: 480px) {
	.content-pane {
		padding: 0px 0px 30px 0px
	}
}

.mand-text {
	width: 100%;
	text-align: right;
	margin: 5px 0;
	font-size: 13px
}

.mand-text:before {
	content: "\f111";
	font-family: 'fontAwesome';
	color: red;
	font-size: 8px;
	vertical-align: super;
	padding-right: 5px
}

.mand-text-opt {
	width: 100%;
	text-align: right;
	margin: 5px 0;
	font-size: 13px
}

.mand-text-opt:before {
	content: "\f198";
	font-family: 'fontAwesome';
	color: red;
	font-size: 8px;
	vertical-align: super;
	padding-right: 5px
}

[ng\:cloak],
[ng-cloak],
[data-ng-cloak],
[x-ng-cloak],
.ng-cloak,
.x-ng-cloak {
	display: none !important
}

code.success {
	color: #fff;
	background-color: #2f7e00
}

code.failure {
	color: #fff;
	background: #ff6666
}

hr {
	margin-top: 5px;
	margin-bottom: 5px
}

.err {
	font-size: 12px;
	color: red
}

table.tpd thead {
	background-color: #f4f4f6;
	border: 1px solid #c0c4cc
}

table.tpd .currency {
	text-align: right
}

.tbl-pgnt {
	text-align: right;
	padding-right: 6px;
	vertical-align: text-top
}

.tbl-pgnt p {
	margin-right: 5px
}

.tbl-pgnt * {
	display: inline-block;
	font-weight: 600;
	font-size: 16px
}

.tbl-pgnt button {
	border: 1px solid #c0c4cc;
	padding: 3px 10px
}

.upper-input {
	text-transform: uppercase
}

::-webkit-input-placeholder {
	text-transform: initial
}

:-moz-placeholder {
	text-transform: initial
}

::-moz-placeholder {
	text-transform: initial
}

:-ms-input-placeholder {
	text-transform: capitalize
}

@media screen and (min-width: 760px) {
	:-ms-input-placeholder {
		font-size: 12px
	}
}

.radio-order.has-error {
	border: 1px solid red
}

.radio-order p {
	width: 50%;
	display: inline-block
}

@media screen and (max-width: 550px) {
	.radio-order p {
		width: 100%;
		display: block
	}
}

.input-group-btn button {
	margin: 0
}

.box-shadow {
	box-shadow: 0px 1px 3px rgba(0, 0, 0, 0.05) inset, 0px 0px 8px rgba(82, 168, 236, 0.6)
}

.help {
	color: #0b1e59;
	font-size: 12px
}

@media screen and (max-width: 768px) {
	header {
		transition: all 0.8s ease-out
	}

	header.sticky {
		position: fixed;
		left: 0;
		right: 0;
		top: 0;
		z-index: 9999;
		transition: all 0.8s ease-in
	}
}

@media screen and (max-width: 768px) {
	.content-wrapper {
		transition: all 0.1s ease-out
	}

	.content-wrapper.sticky {
		padding-top: 100px;
		transition: all 0.1s ease-in
	}
}

.vseparator {
	position: relative;
	width: 100%;
	height: 100px;
	margin: 10px 0
}

@media screen and (max-width: 760px) {
	.vseparator {
		display: none
	}
}

.vseparator .line {
	position: absolute;
	left: 49%;
	top: 0;
	bottom: 0;
	width: 1px;
	background: #ccc;
	z-index: 1
}

.vseparator .wordwrapper {
	text-align: center;
	height: 12px;
	position: absolute;
	left: 0;
	right: 0;
	top: 50%;
	margin-top: -12px;
	z-index: 2
}

.vseparator .wordwrapper .word {
	color: #ccc;
	text-transform: uppercase;
	letter-spacing: 1px;
	padding: 3px;
	font: bold 12px arial, sans-serif;
	background: #fff
}

.selfie {
	text-align: center
}

@media screen and (max-width: 790px) {
	.selfie {
		text-align: left
	}
}

@media screen and (min-width: 790px) {
	.selfie .hseparator {
		display: none
	}
}

@media screen and (max-width: 790px) {
	.selfie-seprator {
		width: 100%
	}
}

.hseparator {
	overflow: hidden;
	text-align: center
}

.hseparator.upload {
	display: none
}

@media screen and (max-width: 790px) {
	.hseparator.upload {
		display: block
	}
}

.hseparator:before,
.hseparator:after {
	background-color: #000;
	content: "";
	display: inline-block;
	height: 1px;
	position: relative;
	vertical-align: middle;
	width: 50%
}

.hseparator:before {
	right: 0.5em;
	margin-left: -50%
}

.hseparator:after {
	left: 0.5em;
	margin-right: -50%
}

.autocomplete-holder {
	position: relative
}

.autocomplete-holder .autocomplete-dropdown {
	border-color: #ececec;
	border-width: 1px;
	border-style: solid;
	border-radius: 2px;
	width: 100%;
	cursor: pointer;
	z-index: 9999;
	position: absolute;
	margin-top: -6px;
	background-color: #ffffff
}

.autocomplete-holder .autocomplete-dropdown.dpdwn {
	overflow-y: scroll;
	max-height: 205px
}

.autocomplete-holder .autocomplete-dropdown .autocomplete-dropdown-all {
	padding: 6px 0;
	cursor: pointer;
	z-index: 9999;
	background-color: #ffffff;
	margin: 0;
	text-align: center;
	background: #eee
}

.autocomplete-holder .autocomplete-dropdown .autocomplete-dropdown-all p {
	margin: 0
}

.autocomplete-holder .autocomplete-dropdown .autocomplete-row {
	padding: 10px;
	color: #000000
}

.autocomplete-holder .autocomplete-selected-row {
	background-color: lightblue;
	color: #ffffff
}

.autocomplete-holder .highlight {
	color: red;
	background: yellow
}

.autocomplete-holder .autocomplete-searching {
	color: #acacac;
	font-size: 14px;
	padding: 7px
}

.autocomplete-holder .autocomplete-desc {
	font-size: 14px
}

.autocomplete-holder .autocomplete-title,
.autocomplete-holder .autocomplete-desc {
	display: inline-block
}

.gs-popup {
	list-style: none
}

.gs-popup li {
	padding: 5px 0
}

.mh-300 {
	min-height: 300px
}

.mh-100 {
	min-height: 100px
}

.mh-200 {
	min-height: 200px
}

.padded-box {
	padding: 10px
}

.page-format {
	border-top: 1px solid #cccccc;
	border-bottom: 1px solid #cccccc;
	padding-top: 15px
}

.page-format .row .inner {
	padding-left: 15px;
	padding-right: 15px
}

.page-format .row div[class*='col-'] {
	padding-top: 10px;
	padding-bottom: 10px
}

.page-format:last-child {
	border-bottom: none
}

.progressbar {
	counter-reset: step;
	padding-left: 0px
}

.progressbar li {
	list-style-type: none;
	width: 33%;
	float: left;
	font-size: 12px;
	position: relative;
	text-align: center;
	text-transform: capitalize;
	color: #7d7d7d;
	padding-top: 8px
}

.progressbar li:before {
	width: 30px;
	height: 30px;
	line-height: 30px;
	border: 2px solid #7d7d7d;
	display: block;
	text-align: center;
	margin: 0 auto 10px auto;
	border-radius: 50%;
	background-color: white
}

.progressbar li:after {
	width: 100%;
	height: 2px;
	content: '';
	position: absolute;
	background-color: #7d7d7d;
	top: 15px;
	left: -50%;
	z-index: -1 !important
}

.progressbar li:first-child:after {
	content: none;
	border: 1px solid black
}

.progressbar li.active {
	color: green
}

.progressbar li.active:before {
	border-color: #55b776
}

.progressbar li.active+li:after {
	background-color: #55b776
}

.progressbar li .ttl {
	font-size: inherit
}

@media screen and (max-width: 295px) {
	.progressbar li .ttl {
		font-size: 11px
	}
}

.progressbar.four li {
	width: 25%
}

.z1 {
	z-index: 3
}

.z2 {
	z-index: 2
}

.z3 {
	z-index: 1
}

.z4 {
	z-index: 0
}

.circle {
	border: 2px solid #408E1C;
	border-radius: 50%;
	padding: 10px;
	background-color: #408E1C;
	color: white
}

.on-page {
	background-color: #EC9D0A;
	border-color: #EC9D0A;
	padding: 10px 13px
}

.not-active {
	background-color: #7f7f7f;
	border-color: #7f7f7f;
	padding: 10px 13px
}

.progressbar li.step-done {
	color: #408E1C !important
}

.progressbar li.step-on {
	color: #EC9D0A !important
}

.ui-card {
	box-shadow: 3px 4px 9px #888888;
	background: #f8f8f8;
	padding: 20px
}

.ui-card .ui-card-icon p {
	text-align: center
}

.ui-card .ui-card-icon p i {
	font-size: 40px;
	padding: 16px 24px;
	border-radius: 54%;
	background-color: #cccccc;
	color: #fff
}

.ui-card .ui-card-icon h5 {
	font-size: 18px;
	font-weight: 300;
	margin-bottom: 10px;
	color: #fff;
	text-align: center;
	padding: 20px
}

.ui-card .ui-card-icon li {
	color: #fff
}

.ui-card.vert-card {
	padding: 0px;
	margin-top: 4%
}

.ui-card.vert-card .left {
	width: 49%;
	vertical-align: top;
	background: #00b9f5;
	display: inline-block
}

@media screen and (max-width: 768px) {
	.ui-card.vert-card .left {
		width: 100%
	}
}

.ui-card.vert-card .left .ui-card-icon p {
	padding: 35px 0 0px 0
}

.ui-card.vert-card .left ul {
	padding: 0 30px 50px 30px
}

.ui-card.vert-card .left ul li {
	line-height: 1.76em;
	padding: 5px
}

.ui-card.vert-card .right {
	width: 49%;
	display: inline-table;
	padding: 0 20px
}

@media screen and (max-width: 768px) {
	.ui-card.vert-card .right {
		width: 100%
	}
}

.ui-card.vert-card .help {
	text-align: left;
	font-size: 12px
}

.ui-card.vert-card .help.info:before {
	content: "\f05a";
	display: inline-block;
	font: normal normal normal 14px/1 FontAwesome;
	padding-right: 5px
}

.ui-card .ui-card-text {
	margin-top: 5%
}

.ui-card .ui-card-text h4 {
	text-align: center
}

.ui-card .ui-card-text p {
	margin: 20px 0
}

.ui-card.pg-center {
	margin-top: 13%
}

@media screen and (max-width: 768px) {
	.tbl-desktop {
		display: none
	}
}

.tbl-tab {
	display: none
}

@media screen and (max-width: 768px) {
	.tbl-tab {
		display: block
	}
}

.multiselect {
	position: absolute;
	width: 90%
}

.multiselect dd {
	position: relative
}

.multiselect-content ul {
	width: 100%;
	background-color: #f5f5f5;
	border: 1px solid #dedede;
	color: #212121;
	left: 0px;
	padding: 2px 15px 2px 5px;
	position: absolute;
	top: -9px;
	list-style: none;
	height: 200px;
	overflow-y: auto;
	Z-INDEX: 100;
	margin: -1px 0 0 0
}

.bigcheckbox {
	width: 17px;
	height: 17px;
	box-shadow: inset 0 1px 3px rgba(0, 0, 0, 0.3);
	cursor: pointer;
	margin: 7px !important
}

.bigchecklabel {
	margin-top: 5px;
	vertical-align: top
}

.hida {
	cursor: default
}

button#caret {
	border: none;
	background: none;
	position: absolute;
	top: 8px;
	right: 0px;
	color: #555555;
	font-size: 10px
}

button#caret:active,
button#caret:focus {
	outline: 0
}

.statelisterr {
	font-weight: normal
}

.statelisterr:hover {
	text-decoration: none
}

.statecancel {
	color: red;
	cursor: pointer;
	padding: 0px 5px
}

.stateselected {
	background-color: #eee;
	color: grey;
	font-size: 16px;
	margin: 4px;
	padding: 2px 10px;
	display: inline-block
}

.nobg {
	background: none
}

.mar-tb0 {
	margin-top: 0px
}

.well {
	background-color: #D0CFCF;
	margin-bottom: 0px
}

@media screen and (max-width: 759px) {
	.smenu .isubmenu {
		display: none
	}
}

@media screen and (min-width: 760px) {
	.smenu {
		margin: 0 -68em 0 -8.15em;
		background: #ebf0f2;
		padding: 0;
		width: 81.6em
	}

	.smenu.post {
		margin: 0 -68em 0 -8.15em
	}

	.smenu li {
		display: inline-block;
		padding: 0
	}

	.smenu li.has-sub {
		padding: 0
	}

	.smenu li.has-sub a {
		padding: 10px 15px;
		color: #0B1E59
	}

	.smenu li.has-sub a:hover {
		border-bottom: 2px solid #0B1E59
	}

	.smenu li.has-sub ul.isubmenu {
		display: none;
		padding: 0;
		position: absolute;
		background: #fff;
		box-shadow: 0px 6px 10px #888888
	}

	.smenu li.has-sub ul.isubmenu li {
		width: 49%;
		padding: 8px 0px
	}

	.smenu li.has-sub ul.isubmenu li a:hover {
		border: none
	}

	.smenu li.has-sub ul.isubmenu.serv {
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.ret {
		width: 100%;
		margin-left: -15.5em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu li.has-sub ul.isubmenu.ret {
		margin-left: -13.99em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu li.has-sub ul.isubmenu.ret.pre {
		margin-left: -13.99em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.ret.post {
		margin-left: -14.96em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.ret.oidr {
		margin-left: -6.79em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.state {
		margin-left: -5.84em
	}

	.smenu li.has-sub ul.isubmenu.state li {
		width: 32%
	}

	.smenu li.has-sub ul.isubmenu.ut {
		margin-left: -11.01em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.ut li {
		width: 32%
	}

	.smenu li.has-sub ul.isubmenu.oth {
		margin-left: -29.85em;
		width: 100%
	}
}

@media screen and (min-width:760px) and (min-width:1200px) {
	.smenu li.has-sub ul.isubmenu.oth.ar {
		margin-left: -22.3em
	}
}

@media screen and (min-width:760px) and (min-width:1200px) {
	.smenu li.has-sub ul.isubmenu.oth {
		padding-right: 25em
	}
}

@media screen and (min-width: 760px) and (min-width: 992px) and (max-width: 1199px) {
	.smenu li.has-sub ul.isubmenu.oth {
		padding-right: 9.5em;
		margin-left: -28.7em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu li.has-sub ul.isubmenu.oth {
		margin-left: -28.6em
	}
}

@media screen and (min-width: 760px) and (min-width: 992px) and (max-width: 1199px) {
	.smenu li.has-sub ul.isubmenu.oth.pre {
		margin-left: -26.97em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu li.has-sub ul.isubmenu.oth.pre {
		margin-left: -25.3em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.down {
		margin-left: 0em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.leg {
		margin-left: -7.9em;
		width: 67.42em
	}

	.smenu li.has-sub ul.isubmenu.leg.post {
		margin-left: -8.47em
	}

	.smenu li.has-sub ul.isubmenu.leg.oidr {
		margin-left: -0.3em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.leg {
		width: 81.3em;
		margin-left: -7.86em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu li.has-sub ul.isubmenu.leg {
		margin-left: -7.89em;
		width: 100%
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.pay {
		margin-left: -8.5em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.pay.post {
		margin-left: -21.34em
	}

	.smenu li.has-sub ul.isubmenu.pay.ar {
		margin-left: -14.95em
	}

	.smenu li.has-sub ul.isubmenu.pay.pan {
		margin-left: -14.95em
	}

	.smenu li.has-sub ul.isubmenu.pay.oidr {
		margin-left: -13.22em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.pay.pre {
		margin-left: -20em
	}
}

@media screen and (min-width: 760px) and (min-width: 992px) and (max-width: 1199px) {
	.smenu li.has-sub ul.isubmenu.pay.pre {
		margin-left: -19.99em;
		width: 67.3em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.services {
		margin-left: -15.85em;
		width: 100%
	}

	.smenu li.has-sub ul.isubmenu.services.post {
		margin-left: -22.34em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.services.pre {
		margin-left: -20em
	}
}

@media screen and (min-width: 760px) and (min-width: 992px) and (max-width: 1199px) {
	.smenu li.has-sub ul.isubmenu.services.pre {
		margin-left: -19.99em;
		width: 67.3em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.oth {
		width: 100%
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.oth {
		margin-left: -28.7em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.oth.post {
		margin-left: -22.3em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.oth.pre {
		margin-left: -26.9em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub ul.isubmenu.ref {
		width: 100%;
		margin-left: -25.2em
	}

	.smenu li.has-sub ul.isubmenu.ref.post {
		width: 100%;
		margin-left: -38em
	}
}

@media screen and (min-width: 760px) and (min-width: 1200px) {
	.smenu li.has-sub ul.isubmenu.prof {
		margin: 0 -19.6em 0 -48.4em
	}
}

@media screen and (min-width: 760px) {
	.smenu li.has-sub:hover+a {
		border-bottom: 2px solid #0B1E59
	}

	.smenu li.has-sub:hover ul.isubmenu {
		display: block
	}

	.smenu.not {
		margin: 0 -68.1em 0 -16.2em
	}

	.smenu.not.post {
		margin-left: -16.2em
	}

	.smenu.act {
		margin: 0 -68em 0 -32em
	}

	.smenu.act.post {
		margin-left: -32em
	}

	.smenu.searchtxp {
		margin: 0 -68em 0 -32.7em
	}

	.smenu.searchtxp.post {
		margin-left: -23.5em
	}

	.smenu.helpmenu {
		margin: 0 -68em 0 -44.9em
	}

	.smenu.helpmenu.post {
		margin-left: -35.6em
	}

	.smenu.helpmenu.pan {
		margin-left: -44.9em
	}

	.smenu.down {
		margin: 0 -68em 0 -23.4em
	}

	.smenu.down.post {
		margin-left: -42.1em
	}
}

@media screen and (min-width: 760px) and (min-width: 768px) and (max-width: 991px) {
	.smenu.down.post {
		width: -42.1em
	}
}

@media screen and (min-width: 992px) and (max-width: 1199px) {
	.smenu {
		width: 67.4em
	}
}

@media screen and (min-width: 768px) and (max-width: 991px) {
	.smenu {
		width: 51.5em
	}
}</style>
<style class="keyframe-style" id="boost-keyframe" type="text/css"> .boostKeyframe{transform:scale3d(1,1,1);}</style></head>
<body ng-app="myApp">
<div data-ng-controller="headerCtrl">
<header class="main-header">
<div class="skip">
<div class="container">
<div class="row">
<div class="col-xs-12">
<ul class="skip list-inline">
<li><a tabindex="-1" class="accessible" href="javascript:void(0)">Skip to Main Content</a></li>
<li class="high-low"><i class="fa fa-adjust"></i></li>
<li class="fresize f-up">A<sup>+</sup></li>
<li class="fresize f-down">A<sup>-</sup></li>
</ul>
</div>
</div>
</div>
</div>
<div class="container">
<div class="row branding">
<div class="col-xs-12">
<a href="//www.gst.gov.in/" title="Goods and Services Tax Home" style="font-size:13px;">
<img data-ng-src="//static.gst.gov.in/uiassets/images/Emblem_of_India-white.svg" class="logo" alt="Goods and Services Tax Home" onerror="this.data-ng-src='{{servers.GST_STATIC_R1_URL}}/uiassets/images/emblem.png'" style="vertical-align:middle; position:relative;margin-top:-10px;margin-left: 13px;width: 62px;height: 72px;" src="//static.gst.gov.in/uiassets/images/Emblem_of_India-white.svg">
</a>
<h1 class="site-title"><a href="//www.gst.gov.in/">Goods and Services Tax<br><span class="subtitle">Government of India, States and Union Territories</span></a></h1>
<ul class="list-inline mlinks">
<!----><li ng-if="!udata || udata.role == undefined" style="font-size:11px">
<a target="_self" href="//reg.gst.gov.in/registration" class="button"> Register</a>
</li><!---->
<!----><li ng-if="!udata || udata.role == undefined">
<a target="_self" href="//services.gst.gov.in/services/login" class="button"> Login</a>
</li><!---->
<!---->
<!---->
</ul>
<button type="button" class="navbar-toggle collapsed" data-toggle="collapse" data-target="#main">
<span class="icon-bar"></span>
<span class="icon-bar"></span>
<span class="icon-bar"></span>
<span class="sr-only">Toggle navigation</span>
</button>
</div>
</div>
</div>
</header>
<!----><ng-include src="'/pages/common/menu.html'"><style>
.trn{
margin-left:-15.90em !important;
}
.nav_home {
width:115px;
text-align:center;
}

.beta_menu {
        margin: 0px 0em 0 -54em; 
}

@media screen and (min-width: 760px){
        
		ul.isubmenu.oth.us.es {
            width: 100%;
            margin-left: 0em !important;
        }
    }

 @media screen and (min-width: 320px) and (max-width: 1200px) {
	.nav_home {
     width:100%;   
     text-align:left;
    }
}
.menuList .disabled:active {
    pointer-events: none;
}
.menuList .disabledanchor {
    cursor: not-allowed;
    pointer-events: none;
 }
.menuList .disabledisplay {
        display: none;
} 
</style>
<!----><nav class="navbar navbar-default" data-ng-if="(!udata || udata.appStatus != 'C') &amp;&amp; (!hidemenu)">
    <div class="container">
        <div id="main" class="navbar-collapse collapse">
            <ul class="nav navbar-nav" link="">
                <li class="menuList active" data-ng-class="{'active': ['dashboard','home'].indexOf(servers.NAV_COMPONENT) > -1, 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                    <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/dashboard" target="_self" href="//services.gst.gov.in/services/auth/dashboard" class="ng-hide">Dashboard</a>
                    <a data-ng-show="udata &amp;&amp; udata.role == 'panLogin'" data-ng-href="//reg.gst.gov.in/registration/auth/dashboard" target="_self" href="//reg.gst.gov.in/registration/auth/dashboard" class="ng-hide">Dashboard</a>
                    <a class="nav_home" data-ng-show="!udata || udata.role == undefined" data-ng-href="//www.gst.gov.in/" target="_self" href="//www.gst.gov.in/">Home</a>
                </li>
                <!-- CR#22679 Enabling changes -->
                <li class="dropdown drpdwn menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'services', 'disabled' :udata.disableMenu &amp;&amp; !enableServices}">
                    <a data-ng-href="#" data-ng-class="{'disabledanchor' : udata.disableMenu &amp;&amp; !enableServices, 'dropdown-toggle' : !udata.disableMenu &amp;&amp; !enableServices}" data-toggle="dropdown" role="button" aria-expanded="false" target="_self" href="#" class="dropdown-toggle">Services <span class="caret"></span></a>
                    <ul class="dropdown-menu smenu" role="menu">
                        <li class="has-sub" data-ng-hide="(udata.utype=='RF'  || udata.utype=='ES')" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}">
                            <a data-ng-show="!udata || (udata &amp;&amp; udata.role == 'panLogin')" data-ng-href="//services.gst.gov.in/services/quicklinks/registration" data-ng-class="{'disabledanchor' :udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/registration" class="dropdown-toggle">Registration</a>
							<!---->
							<!----><div data-ng-if="!enableServices">
								<a data-ng-show="udata &amp;&amp; udata.role == 'login'" target="_self" data-ng-href="//services.gst.gov.in/services/auth/quicklinks/registration" data-ng-class="{'disabledanchor' : udata.disableMenu &amp;&amp; !enableServices, 'dropdown-toggle' : !udata.disableMenu &amp;&amp; !enableServices}" style="display: block;text-decoration: none;" href="//services.gst.gov.in/services/auth/quicklinks/registration" class="ng-hide dropdown-toggle">Registration</a>	
                            </div><!---->
                             
                            <ul class="isubmenu serv">
                                <li data-ng-hide="udata.utype=='TR' || udata.utype=='UN'  || udata.utype == 'O' || udata.utype == 'TPCAEX' || udata.utype == 'NREX' || udata.utype == 'AR'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                    <a data-ng-href="//reg.gst.gov.in/registration" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration">New Registration</a>
                                </li>
                                <li data-ng-hide="udata.utype=='TR' || udata.utype == 'AR'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                   <a data-ng-show="udata" data-ng-href="//reg.gst.gov.in/registration/auth/clarifications" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/clarifications" class="ng-hide">Application for Filing Clarifications</a>
                                   <a data-ng-show="!udata" data-ng-href="//reg.gst.gov.in/registration" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration">Application for Filing Clarifications</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'Y' &amp;&amp; udata.appStatus == 'A' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype != 'TD' &amp;&amp; udata.utype != 'TS' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype != 'AR'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/core/amendbusinessdetail" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/core/amendbusinessdetail">Amendment of Registration Core Fields</a>
                                </li>
                               <!-----cr 24843-->
                               <li data-ng-show="udata &amp;&amp; (udata.role == 'login')&amp;&amp; (udata.utype=='TP' || udata.regType=='NT' || udata.regType=='ID' || udata.regType=='CA' || udata.regType=='CO') &amp;&amp; (udata.isGeocoding == 'Y')" class="ng-hide">
                                <a data-ng-href="//reg.gst.gov.in/registration/auth/geocode" target="_self" href="//reg.gst.gov.in/registration/auth/geocode">
                                        Geocoding Business Addresses</a>
                                </li>
                                <!-----cr 24843 ends-------->
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'N' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype != 'TD' &amp;&amp; udata.utype != 'TS' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype != 'AR'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/core/amendbusinessdetail" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/core/amendbusinessdetail">Amendment of Registration Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype=='UN'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/uin/core/businessdetails" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/uin/core/businessdetails">Amendment of Registration Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'Y' &amp;&amp; udata.appStatus == 'A' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype != 'TD' &amp;&amp; udata.utype != 'TS' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype != 'AR'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/noncore/business" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/noncore/business">Amendment of Registration Non - Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'N' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype != 'TD' &amp;&amp; udata.utype != 'TS' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype != 'AR'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/noncore/business" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/noncore/business">Amendment of Registration Non - Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype=='UN'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/amend/uin/noncore/authsign" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/amend/uin/noncore/authsign">Amendment of Registration Non - Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; (udata.utype=='NR' || udata.utype=='NREX'|| udata.utype=='TD' || udata.utype=='TS' || udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/comnamend/noncore/basicdtls" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/comnamend/noncore/basicdtls">Amendment of Registration Non - Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype=='TR'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/comnamend/noncore/bank" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/comnamend/noncore/bank">Amendment of Registration Non - Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; (udata.utype=='TD' || udata.utype=='TS' || udata.utype=='NR' || udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/comnamend/core/basicdetails" data-ng-class="{'disabledanchor' :udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//reg.gst.gov.in/registration/auth/comnamend/core/basicdetails">Amendment of Registration Core Fields</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='UN'  &amp;&amp; udata.utype != 'TPCAEX' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/optcomp" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/optcomp">Application to Opt for composition Levy</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype!='TR'  &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype != 'TPCAEX' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/wtdrwcomp" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/wtdrwcomp">Application for Withdrawal from Composition Levy</a>
                                </li>                              
                                <li data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" data-ng-hide="udata.utype == 'ES'">
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'panLogin'" data-ng-href="//services.gst.gov.in/services/auth/appstatus" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/appstatus" class="ng-hide">Track Application Status</a>
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'login' || (udata.utype == 'TPCAEX' || udata.utype == 'NREX')" data-ng-href="//services.gst.gov.in/services/auth/appstatus" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/appstatus" class="ng-hide">Track Application Status</a>
                                    <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/arnstatus" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/arnstatus">Track Application Status</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.IS_MIGRATED == 'Y' &amp;&amp; udata.appStatus == 'A' &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype!='O' &amp;&amp;  udata.utype!='UN' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF'  &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a href="//reg.gst.gov.in/registration/auth/stockintim/stockintimmig" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self">Stock intimation for opting Composition Levy</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'Y' &amp;&amp; udata.appStatus == 'A' &amp;&amp; udata.utype!='TR'  &amp;&amp; (!udata.regType || (udata.regType != 'TD' &amp;&amp; udata.regType != 'TC' &amp;&amp; udata.regType != 'NR')) &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a href="//reg.gst.gov.in/registration/auth/common/cancellation" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self">Application for Cancellation of Registration</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login') &amp;&amp; udata.IS_MIGRATED == 'N' &amp;&amp; udata.utype!='TR' &amp;&amp;  (!udata.regType || (udata.regType != 'TD' &amp;&amp; udata.regType != 'TC' &amp;&amp; udata.regType != 'NR'))  &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a href="//reg.gst.gov.in/registration/auth/common/cancellation" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self">Application for Cancellation of Registration</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; (udata.utype=='NR' || udata.regType=='CA') &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a href="//reg.gst.gov.in/registration/auth/extnappln/business" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self">Application for Extension of Registration period by Casual/Non Resident Taxable Person</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' &amp;&amp; udata.IS_MIGRATED == 'N') &amp;&amp; (udata.utype=='TPCAEX' || udata.utype=='NREX')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
								<a data-ng-href="//reg.gst.gov.in/registration/auth/revoke" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/revoke">Application for Revocation of Cancelled Registration</a>
								</li>
                            </ul>
                        </li>
						  <li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype != 'RF' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                            <a data-ng-href="//services.gst.gov.in/services/auth/quicklinks/ledgers" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/quicklinks/ledgers" class="dropdown-toggle">Ledgers</a>
						   <div data-ng-class="{'disabledisplay' : udata.disableMenu &amp;&amp; enableServices}">
                           <ul data-ng-class="{'isubmenu leg post': udata &amp;&amp; udata.utype!='O' ,'isubmenu leg oidr': udata &amp;&amp; udata.utype=='O'}">
                                <li>
                                    <a data-ng-href="//payment.gst.gov.in/payment/auth/ledger/cashledger" target="_self" href="//payment.gst.gov.in/payment/auth/ledger/cashledger">Electronic Cash Ledger</a>
                                </li>
                                 <!---->
                                <li>
                                    <a data-ng-href="//return.gst.gov.in/returns/auth/ledger/taxledger" target="_self" href="//return.gst.gov.in/returns/auth/ledger/taxledger">Electronic Liability Register</a>
                                </li>
								<li data-ng-hide="udata.utype == 'TC'">
                                    <a data-ng-href="//payment.gst.gov.in/payment/auth/ledger/paymenttowardsdemand" target="_self" href="//payment.gst.gov.in/payment/auth/ledger/paymenttowardsdemand">Payment towards Demand</a>
                                </li>
								<li>
									<a target="_self" data-ng-href="/ledgersw/auth/ledgers/negliab" href="/ledgersw/auth/ledgers/negliab">Negative liability statement - Composition Taxpayers</a>
								</li>
								<!-- CR21773C -->
                                    <li>
                                        <a href="/ledgersw/auth/ledgers/negliabreg" target="_self">Negative
                                            liability statement - Regular Taxpayers</a>
                                    </li>
								<!--CR-21773B : Addition of Electronic Credit Reversal and Re-claimed statement navigation link-->
                                    <!---->
                                    <!--CR26198-->
                                    <!---->
                            </ul>
							</div>
						</li>
                       <li class="has-sub ng-hide" data-ng-show="(udata &amp;&amp; udata.role == 'panLogin') &amp;&amp; (udata.utype != 'RF' &amp;&amp; udata.utype != 'ES') &amp;&amp; (udata.utype=='NR' || (udata.utype == 'TP' &amp;&amp; udata.regType=='CA'))" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                            <a data-ng-href="//services.gst.gov.in/services/quicklinks/ledgers" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/ledgers" class="dropdown-toggle">Ledgers</a>
                            <ul class="isubmenu leg post">
                                <li>
                                    <a data-ng-href="//payment.gst.gov.in/payment/ledger/cashledger" target="_self" href="//payment.gst.gov.in/payment/ledger/cashledger">Electronic Cash Ledger</a>
                                </li>
                            </ul>
                        </li>
								
						<li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
							 <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/quicklinks/returns" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/quicklinks/returns" class="ng-hide dropdown-toggle">Returns</a>
							<div data-ng-class="{'disabledisplay' : udata.disableMenu &amp;&amp; enableServices}">
                            <ul data-ng-class="{'isubmenu ret post': udata &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='UN' ,'isubmenu ret  oidr': udata &amp;&amp; udata.utype=='O','isubmenu ret  uinu': udata &amp;&amp; udata.utype=='UN'}" data-ng-hide="udata.utype=='TR'">
                               <li>
									<a data-ng-href="//return.gst.gov.in/returns/auth/dashboard" target="_self" href="//return.gst.gov.in/returns/auth/dashboard">Returns Dashboard</a>
								</li>

								<li>
                                    <a data-ng-href="//return.gst.gov.in/returns/auth/efiledReturns" target="_self" href="//return.gst.gov.in/returns/auth/efiledReturns">View Filed Returns</a>
                                </li>
								<li>
                                    <a data-ng-href="//return.gst.gov.in/returns/auth/trackreturnstatus" target="_self" href="//return.gst.gov.in/returns/auth/trackreturnstatus">Track Return Status</a>
                                </li>
                                <!----><li data-ng-if="udata.utype !== 'CO' &amp;&amp; udata.utype!='TD' &amp;&amp; udata.utype !== 'TS' &amp;&amp; udata.utype !== 'O' &amp;&amp; udata.utype !== 'UN' &amp;&amp;  udata.utype !='TPCAEX' &amp;&amp; udata.utype !='NREX'">
                                    <a data-ng-href="//return.gst.gov.in/returns/auth/transition/trans1" target="_self" href="//return.gst.gov.in/returns/auth/transition/trans1">Transition Forms</a>
                                </li><!---->
                                <li data-ng-hide="udata.utype=='UN' || udata.utype=='TD' || udata.utype == 'O' || udata.utype =='TPCAEX' || udata.utype =='NREX' ">
                                    <a data-ng-href="//return.gst.gov.in/returns2/auth/itcform/links" target="_self" href="//return.gst.gov.in/returns2/auth/itcform/links">ITC Forms</a>
                                </li>
								<!---->
                                <!---->
                                <!--Comparison report CR 17153 - adding the link to landing page changes begin-->
                                <!---->
                                <!--Comparison report CR 17153 - adding the link to landing page changes end-->
                                <!--Optin for Quarterly Return link CR- 18145-->
                                <!---->
                                <!--Optin for Quarterly Return link CR- 18145 End-->
                  				<!-- CR-23810 Liability Mismatch Starts -->
                                <!---->

                                <!-- CR 25787 IMS Dashboard-->
                                <!---->
                                <!-- CR 25787 IMS Dashboard-->

                                <!-- CR-23810 Liability Mismatch End -->
                                <!-- DO NOT REMOVE THIS CODE CR 25786 Credit Limit Check for High Risk Taxpayer Starts -->
                                <!-- <li
                                data-ng-if="udata && udata.role == 'login' && udata.utype == 'TP' && (udata.regType == 'NT' || udata.regType == 'CA' || udata.regType == 'CO' || udata.regType=='TP' || udata.sezFlag)">
                                    <a target="_self" data-ng-href="{{servers.GST_RETURNS_R1_URL}}/returns/auth/increasingcreditlimit/alreadyraisedreq">Application for increasing credit limit</a>
                                </li> -->
                                <!-- DO NOT REMOVE THIS CODE CR 25786 Credit Limit Check for High Risk Taxpayer Ends  -->
                                <!-- CR26009 Changes -->
                                <!---->
                            </ul>
							</div>
                        </li>
                        <li class="has-sub" data-ng-hide="udata.utype == 'RF' || udata.utype == 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                            <a data-ng-show="(udata &amp;&amp; udata.role == 'panLogin')" data-ng-href="//services.gst.gov.in/services/quicklinks/payments/trn" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/payments/trn" class="ng-hide dropdown-toggle">Payments</a>
							 <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/quicklinks/payments" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/payments" class="dropdown-toggle">Payments</a>
							 <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/quicklinks/payments" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/quicklinks/payments" class="ng-hide dropdown-toggle">Payments</a>
							 <div data-ng-class="{'disabledisplay' : udata.disableMenu &amp;&amp; enableServices}">
							   <ul class="isubmenu pay" data-ng-class="{'post': udata &amp;&amp; udata.role == 'login'  &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype!='AR', 'ar': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'AR', 'pan': udata &amp;&amp; udata.role == 'panLogin' &amp;&amp; udata.utype!='UN', 'oidr': udata &amp;&amp; udata.utype=='O', 'uinu': udata &amp;&amp; udata.utype=='UN' &amp;&amp; udata.role == 'login','uinu pre': udata &amp;&amp; udata.utype=='UN' &amp;&amp;  udata.role == 'panLogin'}">
                                <li>
                                    <a data-ng-show="!udata" data-ng-href="//payment.gst.gov.in/payment/" target="_self" href="//payment.gst.gov.in/payment/">Create Challan</a>
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//payment.gst.gov.in/payment/auth/" target="_self" href="//payment.gst.gov.in/payment/auth/" class="ng-hide">Create Challan</a>
									 <a data-ng-show="(udata &amp;&amp; udata.role == 'panLogin')" data-ng-href="//payment.gst.gov.in/payment/challanhistory" target="_self" href="//payment.gst.gov.in/payment/challanhistory" class="ng-hide">Challan History</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype !='NREX'" class="ng-hide">
                                    <a data-ng-href="//payment.gst.gov.in/payment/auth/savedchallan" target="_self" href="//payment.gst.gov.in/payment/auth/savedchallan">Saved Challans</a>
                                </li>
                                <li>
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype !='NREX'" data-ng-href="//payment.gst.gov.in/payment/auth/challanhistory" target="_self" href="//payment.gst.gov.in/payment/auth/challanhistory" class="ng-hide">Challan History</a>
                                    <a data-ng-show="!udata " data-ng-href="//payment.gst.gov.in/payment/trackpayment" target="_self" href="//payment.gst.gov.in/payment/trackpayment">Track Payment Status</a>
                                    
                                </li>
								 <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX' &amp;&amp; udata.utype != 'AR'" class="ng-hide">
									<a data-ng-href="//services.gst.gov.in/litserv/auth/deferred/instalmentpayment" target="_self" href="//services.gst.gov.in/litserv/auth/deferred/instalmentpayment">Application for Deferred Payment/Payment in Instalments</a>
								</li>
								 <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX' &amp;&amp; udata.utype != 'AR'" class="ng-hide">
									<a data-ng-href="//payment.gst.gov.in/payment/auth/ledger/instalmentcalendar" target="_self" href="//payment.gst.gov.in/payment/auth/ledger/instalmentcalendar">Instalment Calendar</a>
                                </li>
                                <li>
                                    <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/grievance" target="_self" href="//services.gst.gov.in/services/grievance">Grievance against Payment(GST PMT-07)</a>
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/grievance" target="_self" href="//services.gst.gov.in/services/auth/grievance" class="ng-hide">Grievance against Payment(GST PMT-07)</a>
                                </li>

							</ul>
							</div>

                        </li>
						
                        <li class="has-sub" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}">
                            <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/quicklinks/userservices" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/userservices" class="dropdown-toggle">User Services</a>
							<!---->
							<!----><div data-ng-if="!enableServices">
                            <a data-ng-show="udata &amp;&amp; (udata.role == 'login'||udata.role == 'panLogin')" target="_self" data-ng-href="//services.gst.gov.in/services/auth/quicklinks/userservices" data-ng-class="{'disabledanchor' : udata.disableMenu &amp;&amp; !enableServices, 'dropdown-toggle' : !udata.disableMenu &amp;&amp; !enableServices}" style="display: block;text-decoration: none;" href="//services.gst.gov.in/services/auth/quicklinks/userservices" class="ng-hide dropdown-toggle">User Services</a>
							</div><!---->
							   <ul class="isubmenu services" data-ng-class="{'services': !udata,'oth': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype != 'UN','isubmenu pay post': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'O','isubmenu ar': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'AR','isubmenu us uinu': udata  &amp;&amp; udata.utype == 'UN' &amp;&amp; udata.role == 'login','isubmenu us uinu pre': udata  &amp;&amp; udata.utype == 'UN' &amp;&amp; udata.role == 'panLogin', 'isubmenu us rf': udata  &amp;&amp; udata.utype == 'RF','isubmenu us es': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'ES'}">
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O') &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/savedapp" data-ng-class="{'disabledanchor' : udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//services.gst.gov.in/services/auth/savedapp">My Saved Applications</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/litserv/auth/drc03register" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/drc03register">DRC-03 Register</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                <a data-ng-href="//services.gst.gov.in/litserv/auth/case/search" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/case/search">My Applications</a> 
                                </li>
                                 <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.utype=='UN' || udata.utype=='O') &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/certs" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/certs">View/Download Certificates</a>
                                </li>
                               <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O') &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'ES'" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/notices" data-ng-class="{'disabledanchor' : udata.disableMenu &amp;&amp; !enableServices}" target="_self" href="//services.gst.gov.in/services/auth/notices">View Notices and Orders</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O') &amp;&amp; udata.utype != 'AR'  &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/submissions" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/submissions">View My Submissions</a>
                                </li>
                                 <li data-ng-show="udata &amp;&amp; udata.role == 'panLogin' &amp;&amp; udata.utype!='TR'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//reg.gst.gov.in/registration/auth/register/dsc" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/auth/register/dsc">Register / Update DSC</a>
                                </li>
                                <!-- <li data-ng-show="udata && (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O')">
                                    <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/contacts">Contacts</a>
                                </li>
                                
                                <li ng-hide="udata && (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O')">
                                    <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/contacts/">Contacts</a>
                                </li>-->
                                   <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O' ) &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/searchhsnsac" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/searchhsnsac">Search HSN Code</a>
                                </li>
                                <li ng-hide="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                    <a data-ng-href="//services.gst.gov.in/services/searchhsnsac" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/searchhsnsac">Search HSN Code</a>
                                </li>
								<li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/holiday" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/holiday">Holiday List</a>
                                </li>
								
								<li ng-hide="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
									<a data-ng-href="//services.gst.gov.in/services/holiday" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/holiday">Holiday List</a>
                                </li>
								<li data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'AR' &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/listoftaxpayer" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/listoftaxpayer">Search Taxpayer Opted In / Out of Composition</a>
                                </li>
                                <!--<li ng-hide="udata && (udata.role == 'login' || udata.role == 'panLogin')">
                                    <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/officeaddress/">Search Office Addresses</a>
                                </li>-->
                              <li ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' ||udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/feedbackpost" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/feedbackpost">Feedback</a>
                                </li>
                                <!--<li ng-show="udata && (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' ||udata.utype=='O')">
                                    <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/grievance">Grievance / Complaints</a>
                                </li>-->

                               <!-- <li data-ng-hide="udata && (udata.role == 'login' || udata.role == 'panLogin' || udata.utype== 'TPCAEX'|| udata.utype== 'NREX')">
                               
                                    <a data-ng-href="{{servers.GST_REGISTRATION_R1_URL}}/registration/advanceruling">Generate User Id for Advance Ruling</a>
                                </li> -->
								<li data-ng-show="!udata" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                    <a data-ng-href="//reg.gst.gov.in/registration/generateuid" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//reg.gst.gov.in/registration/generateuid">Generate User ID for Unregistered Applicant</a>
                                </li>
								<li data-ng-show="(udata &amp;&amp; (udata.role == 'login' &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX'  &amp;&amp; udata.utype != 'AR'  &amp;&amp; udata.utype != 'ES') &amp;&amp; (udata.regType=='CO' || udata.regType=='ID' || udata.regType=='NT' || udata.regType=='TP'))" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services2/auth/getlutform" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services2/auth/getlutform">Furnish Letter of Undertaking (LUT)</a>
                                </li>
                                <li data-ng-show="(udata &amp;&amp; (udata.role == 'login' &amp;&amp; udata.utype!='TPCAEX' &amp;&amp; udata.utype!='NREX'  &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'ES') &amp;&amp; (udata.regType=='CO' || udata.regType=='ID' || udata.regType=='NT' || udata.regType=='TP'))" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/litserv/auth/case/search" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/case/search">View My Submitted LUTs</a>
                                </li>
                               <li ng-hide="udata &amp;&amp; udata.role == 'login'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                    <a data-ng-href="//services.gst.gov.in/services/locategstp" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/locategstp">Locate GST Practitioner (GSTP)</a>
                                </li>
                                 <li ng-show="udata &amp;&amp; (udata.role == 'login' ||udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/locategstp" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/locategstp">Locate GST Practitioner (GSTP)</a>
                                </li>
                                <li ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin') &amp;&amp; (udata.utype== 'TP' || udata.utype=='NR'||udata.utype== 'TD'||udata.utype== 'TS'||udata.utype== 'O' || udata.utype== 'TPCAEX'||udata.utype== 'NREX' || udata.utype=='AR' || udata.utype=='UN') " data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/engdisenggstp" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/engdisenggstp">Engage / Disengage GST Practitioner (GSTP)</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.regType=='TP' || udata.regType=='NT' || udata.regType=='CA') &amp;&amp; udata.utype!='NREX'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//return.gst.gov.in/returns2/auth/itc02/pendingactions" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//return.gst.gov.in/returns2/auth/itc02/pendingactions">ITC02-Pending for action</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; udata.utype != 'ES' &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/litserv/auth/viewadnlntcord" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/viewadnlntcord">View Additional Notices/Orders</a>
                                </li>
								<li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype=='UN' || udata.utype=='O')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
									<a data-ng-href="//services.gst.gov.in/litserv/auth/api/case/hrng/get" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/api/case/hrng/get">Cause List</a>
								</li>
								<li ng-hide="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' || udata.utype == 'AR')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
									<a data-ng-href="//services.gst.gov.in/litserv/case/hrng/get" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/case/hrng/get">Cause List</a>
								</li>
								<li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin') &amp;&amp; (!udata.regType || (udata.regType != 'TD' &amp;&amp; udata.regType != 'TC' )) &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype!='ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
									<a data-ng-href="/cchannel/auth/viewnotification" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="/cchannel/auth/viewnotification">Communication Between Taxpayers</a>
								</li>
                                <!---->
                                <li data-ng-show="udata &amp;&amp; udata.utype != 'ES' &amp;&amp;(udata.role == 'login' || udata.role == 'panLogin' || udata.utype == 'ES')" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//return.gst.gov.in/returns/auth/boe/search" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//return.gst.gov.in/returns/auth/boe/search">Search BoE</a>
                                </li>
                                <li data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' )" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/litserv/ar/postordersearch" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/ar/postordersearch">Search Advance Ruling</a>
                                </li> 
                                <li data-ng-show="!udata" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                                    <a data-ng-href="//services.gst.gov.in/litserv/ar/ordersearch" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/ar/ordersearch">Search Advance Ruling</a>
                                </li>
								<!-- CR-23369 --> 
                                <li data-placement="top" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'TS'" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/eidsturnovertable" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/eidsturnovertable">View turnover of enrolment IDs</a>
                                </li>
                                <li data-placement="top" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'ES'" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/suppliesbyecodetails" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/suppliesbyecodetails">
                                    <span>Supplies reported by e-commerce operators (ECOs) and</span> 
                                    <br> 
                                    <span style="padding-left:1.5rem;">Annual Turnover details</span></a>
                                </li>
								<!-- CR-22814A --> 
								<li data-ng-show="udata &amp;&amp; udata.utype != 'ES' &amp;&amp; (udata.role == 'login') &amp;&amp; (udatasp.appStatus == 'C' || udata.appStatus == 'A') &amp;&amp; udata.utype!='TR' &amp;&amp; udata.utype != 'TD' &amp;&amp; udata.utype != 'TS' &amp;&amp; udata.utype != 'NR' &amp;&amp; udata.utype != 'NREX' &amp;&amp; udata.utype!='UN' &amp;&amp; udata.utype!='O' &amp;&amp; udata.utype != 'AR' &amp;&amp; udata.utype != 'RF' &amp;&amp; udata.regType!='ID' &amp;&amp; udata.regType!='CO' &amp;&amp; udata.regType!='CA' || (!!udata.sezFlag &amp;&amp; (udatasp.appStatus == 'C' || udata.appStatus == 'A'))" data-ng-class="{'disabled' :udata.disableMenu &amp;&amp; !enableServices}" data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/litserv/auth/viewpmt03a" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/litserv/auth/viewpmt03a">View PMT-03A</a>
                                </li>
                                
								<!-- CR-23964 | CR-25826 --> 
                                <li data-ng-show="udata &amp;&amp; !udata.sezFlag &amp;&amp; (udata.appStatus == 'A' || udata.appStatus == 'C') &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; (['NT','CO','CA','TP'].indexOf(udata.regType)>=0) " data-placement="top" class="ng-hide">
                                    <a data-ng-href="//services.gst.gov.in/services/auth/gta" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/gta">GTA (Goods Transport Agencies)</a>
                                </li>

                                <!-- CR-23637 --> 
                                <li data-placement="top">
                                    <a data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin' ) &amp;&amp; udata.utype!='ES'" data-ng-href="//services.gst.gov.in/services/auth/verifyRfn" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/verifyRfn" class="ng-hide">Verify RFN</a>
                                    <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/verifyRfn" data-ng-class="{'disabledanchor' :udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/verifyRfn">Verify RFN</a>
                                </li>
                                
                            </ul>
                        </li>
                        
                        <li class="has-sub" data-ng-hide="udata.utype=='AR' || udata.utype == 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                            <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/quicklinks/refunds" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/quicklinks/refunds" class="ng-hide dropdown-toggle">Refunds</a>
							<a data-ng-show="udata &amp;&amp; udata.role == 'panLogin'" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" class="ng-hide dropdown-toggle">Refunds</a>
                            <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/quicklinks/refunds" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/quicklinks/refunds" class="dropdown-toggle">Refunds</a>
						<div data-ng-class="{'disabledisplay' : udata.disableMenu &amp;&amp; enableServices}">
						  <ul class="isubmenu ref" data-ng-class="{'isubmenu ref ntp': udata &amp;&amp; udata.utype!='UN','isubmenu ref uinu': udata &amp;&amp; udata.utype=='UN','isubmenu ref rf': udata &amp;&amp; udata.utype == 'RF'}">
                                <li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login'">
                                    <a data-ng-href="//refund.gst.gov.in/refunds/auth/refunddashboard" target="_self" href="//refund.gst.gov.in/refunds/auth/refunddashboard">Application for Refund</a>
                                </li>
                                <li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype !== 'RF'">
                                    <a data-ng-href="//services.gst.gov.in/litserv/auth/clainRfndInfo" target="_self" href="//services.gst.gov.in/litserv/auth/clainRfndInfo">Refund pre-application form</a>
                                </li>
                                <li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; (udata.role == 'login' || udata.role == 'panLogin')">
                                    <a data-ng-href="//refund.gst.gov.in/refunds/auth/savedapplication" target="_self" href="//refund.gst.gov.in/refunds/auth/savedapplication">My Saved/Filed Applications</a>
                                </li>
                                <li class="has-sub">
                                    <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/trackstatus" target="_self" href="//services.gst.gov.in/services/auth/trackstatus" class="ng-hide">Track Application Status</a>
                                    <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/trackstatus" target="_self" href="//services.gst.gov.in/services/trackstatus">Track Application Status</a>
                                </li>
                                <li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login' &amp;&amp; (udata.regType=='TP' || udata.regType=='NT' || udata.regType=='CA') &amp;&amp; udata.utype!='ES'">
                                    <a data-ng-href="//refund.gst.gov.in/refunds/auth/trackInvStatus" target="_self" href="//refund.gst.gov.in/refunds/auth/trackInvStatus">Track status of invoice data to be shared with ICEGATE</a>
                                </li>
								<li class="has-sub ng-hide" data-ng-show="udata &amp;&amp; udata.role == 'login'">
                                    <a data-ng-href="//refund.gst.gov.in/refunds/auth/intmtRfdNotReceived" target="_self" href="//refund.gst.gov.in/refunds/auth/intmtRfdNotReceived">Intimation on account of Refund not received</a>
                                </li>
                            </ul>
							</div>
                        </li>
                        <li class="has-sub" data-ng-hide="udata.utype == 'RF' || udata.utype == 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
						    <a data-ng-href="//services.gst.gov.in/services/ewaybill/ewaybillsystem" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/ewaybill/ewaybillsystem">e-Way Bill System</a>
                        </li>
                        <li class="has-sub" data-ng-hide="udata.utype == 'ES'" data-ng-class="{'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
						    <a data-ng-show="udata &amp;&amp; udata.role == 'login'" data-ng-href="//services.gst.gov.in/services/auth/trackstatus" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/trackstatus" class="ng-hide">Track Application Status</a>
							 <a data-ng-show="!udata" data-ng-href="//services.gst.gov.in/services/trackstatus" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/trackstatus">Track Application Status</a>
							 <a data-ng-show="(udata &amp;&amp; udata.role == 'panLogin')" data-ng-href="//services.gst.gov.in/services/auth/trackstatus/trn" data-ng-class="{'disabledanchor' : udata.disableMenu}" target="_self" href="//services.gst.gov.in/services/auth/trackstatus/trn" class="ng-hide">Track
                                Application Status</a>

                                  
						</li>
                    </ul>
                </li>
                <li class="dropdown drpdwn menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'gstlaw', 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                <a ng-attr-target="{{(servers.STATIC_WEB === true) ? undefined : '_blank'}}" data-ng-href="//services.gst.gov.in/services/gstlaw/gstlawlist" href="//services.gst.gov.in/services/gstlaw/gstlawlist">GST Law </a>
                  <!--     <ul class="dropdown-menu smenu not" role="menu" data-ng-show="udata && udata.role == 'login'">
                       <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/acts">Acts</a>
                        </li>
						  <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/rules">Rules</a>
                        </li>
                        <li class="has-sub">
                            <a ng-show="(udata && udata.utype!='O')" data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/notifications">Notifications</a>
                            <a ng-show="(udata && udata.utype!='O')" ng-attr-target="{{(servers.STATIC_WEB === true) ? undefined : '_blank'}}" data-ng-href="http://www.cbec.gov.in/htdocs-cbec/gst/index" >Notifications</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/circulars">Circulars</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/amendments">Amendments</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/pressreleases">Press Release</a>
                        </li>

                    </ul> -->
                    
<!--                     <ul class="dropdown-menu smenu not" role="menu" ng-hide="udata && udata.role == 'login'">
                    <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/acts">Acts</a>
                        </li>
						<li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/rules">Rules</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/notifications">Notifications</a>
                            <a ng-attr-target="{{(servers.STATIC_WEB === true) ? undefined : '_blank'}}" data-ng-href="http://www.cbec.gov.in/htdocs-cbec/gst/index" >Notifications</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/circulars">Circulars</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/amendments">Amendments</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/pressreleases">Press Release</a>
                        </li>

                    </ul> -->
                </li>
               <!-- <li class="dropdown drpdwn" data-ng-class="{'active': servers.NAV_COMPONENT == 'acts'}">
                    <a data-ng-href="#" class="dropdown-toggle" data-toggle="dropdown" role="button" aria-expanded="false">Acts & Rules <span class="caret"></span></a>
                    <ul class="dropdown-menu smenu act" role="menu" data-ng-show="udata && udata.role == 'login'">
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/acts">Acts</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/auth/rules">Rules</a>
                        </li>
                    </ul>
                    
                    <ul class="dropdown-menu smenu act" role="menu" ng-hide="udata && udata.role == 'login'">
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/acts">Acts</a>
                        </li>
                        <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/rules">Rules</a>
                        </li>
                    </ul>
                </li>-->
                <li class="has-sub drpdwn menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'downloads', 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                    <a data-ng-href="#" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" data-toggle="dropdown" role="button" aria-expanded="false" target="_self" href="#" class="dropdown-toggle">
					Downloads <span class="caret"></span>
					</a>
                    <ul class="dropdown-menu smenu down pre" role="menu">
                        <li class="has-sub">
                            <a target="_self">Offline Tools</a>
                            <ul class="isubmenu down">	

                                <li>
                                    <a data-ng-href="//www.gst.gov.in/download/returns" target="_self" href="//www.gst.gov.in/download/returns">Returns Offline Tool</a>
                                </li>
                                <li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr2b" target="_self" href="//www.gst.gov.in/download/gstr2b">Matching Offline Tool</a>
                                </li>
                                <li>
                                    <a data-ng-href="//www.gst.gov.in/download/trans1b" target="_self" href="//www.gst.gov.in/download/trans1b">Tran-1 Offline Tools</a>
                                </li>
								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/trans2" target="_self" href="//www.gst.gov.in/download/trans2">Tran-2 Offline Tools</a>
                                </li>
                                 <li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr3b" target="_self" href="//www.gst.gov.in/download/gstr3b">GSTR3B Offline Utility</a>
                                </li>

								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/itc01" target="_self" href="//www.gst.gov.in/download/itc01">ITC01 Offline Tool</a>
                                </li>
								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/itc03" target="_self" href="//www.gst.gov.in/download/itc03">ITC03 Offline Tool</a>
                                </li>
								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/itc04" target="_self" href="//www.gst.gov.in/download/itc04">ITC04 Offline Tool</a>
                                </li>
                                <li>
									<a data-ng-href="//tutorial.gst.gov.in/downloads/advancerulingtaxpayer.zip" target="_self" href="//tutorial.gst.gov.in/downloads/advancerulingtaxpayer.zip">GST ARA 01 - Application for Advance Ruling</a>								
								</li>
								 <li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr4/offline" target="_self" href="//www.gst.gov.in/download/gstr4/offline">GSTR-4 Offline Tool (Quarterly filing)</a>
                                </li>
                                                                
                                 <li>
                                    <a data-ng-href="//tutorial.gst.gov.in/offlineutilities/returns/GSTR_6_Offline_Utility.zip" target="_self" href="//tutorial.gst.gov.in/offlineutilities/returns/GSTR_6_Offline_Utility.zip">GSTR 6 Offline Tool With Amendments</a>
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                                <li>
                                    <a data-ng-href="//tutorial.gst.gov.in/offlineutilities/returns/GSTR_11_Offline_Utility.zip" target="_self" href="//tutorial.gst.gov.in/offlineutilities/returns/GSTR_11_Offline_Utility.zip">GSTR 11 Offline Tool</a>
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								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr7" target="_self" href="//www.gst.gov.in/download/gstr7">GSTR7 Offline Utility</a>
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								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr8" target="_self" href="//www.gst.gov.in/download/gstr8">GSTR8 Offline Tool</a>
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								 <li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr10" target="_self" href="//www.gst.gov.in/download/gstr10">GSTR10 Offline Tool</a>
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                                    <a data-ng-href="//www.gst.gov.in/download/gstr9" target="_self" href="//www.gst.gov.in/download/gstr9">GSTR-9 Offline Tool</a>
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								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr9a" target="_self" href="//www.gst.gov.in/download/gstr9a">GSTR-9A Offline Tool</a>
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								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr9c" target="_self" href="//www.gst.gov.in/download/gstr9c">GSTR-9C Offline Tool</a>
                                
                                </li> 
								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr4x" target="_self" href="//www.gst.gov.in/download/gstr4x">GSTR-4 Offline Tool (Annual)</a>
                                </li>
								<li>
                                    <a data-ng-href="//tutorial.gst.gov.in/downloads/drc22AOffline.zip" target="_self" href="//tutorial.gst.gov.in/downloads/drc22AOffline.zip">GST DRC-22A - Application for Objection to Provisional Attachment Order</a>
                                </li>
								<li>
                                    <a data-ng-href="//www.gst.gov.in/download/gstr2x" target="_self" href="//www.gst.gov.in/download/gstr2x">TDS &amp; TCS Credit Received Offline Tool</a>
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                            </ul>
                        </li>
                        <!---->
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                        <!----><li ng-if="!udata || udata.utype=='ES'" class="has-sub">
                            <a data-ng-href="//www.gst.gov.in/download/gststatistics" href="//www.gst.gov.in/download/gststatistics">GST Statistics</a>
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				 <li class="dropdown drpdwn menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'searchtaxpayer', 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                    <a data-ng-href="#" data-ng-class="{'disabledanchor' : udata.disableMenu, 'dropdown-toggle' : !udata.disableMenu}" data-toggle="dropdown" role="button" aria-expanded="false" target="_self" href="#" class="dropdown-toggle">Search Taxpayer <span class="caret"></span></a>
                    <ul class="dropdown-menu smenu searchtxp ng-hide" data-ng-class="{'post' : udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype != 'AR', 'ar': udata &amp;&amp; udata.role == 'login' &amp;&amp; udata.utype == 'AR'}" role="menu" data-ng-show="udata &amp;&amp; udata.role == 'login'">
                        <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/auth/searchtp" target="_self" href="//services.gst.gov.in/services/auth/searchtp">Search by GSTIN/UIN</a>
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                        <!-- Search by Pan-->
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                            <a data-ng-href="//services.gst.gov.in/services/auth/searchtpbypan" target="_self" href="//services.gst.gov.in/services/auth/searchtpbypan">Search by PAN</a>
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                        <!-- Search by Pan-->
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                            <a data-ng-href="//services.gst.gov.in/services/auth/searchsmregtp" target="_self" href="//services.gst.gov.in/services/auth/searchsmregtp">Search Temporary ID</a>
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                        <!-- Search by Temporary Id-->
                        <!-- <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/track-provisional-id-status">Search Migrated Taxpayer</a>
                        </li> -->
                        <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/auth/listoftaxpayer" target="_self" href="//services.gst.gov.in/services/auth/listoftaxpayer">Search Composition Taxpayer</a>
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                    </ul>
                    
                    <ul class="dropdown-menu smenu searchtxp" role="menu" ng-hide="udata &amp;&amp; udata.role == 'login'">
                        <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/searchtp" target="_self" href="//services.gst.gov.in/services/searchtp">Search by GSTIN/UIN</a>
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                        <!-- Search by Pan-->
                        <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/searchtpbypan" target="_self" href="//services.gst.gov.in/services/searchtpbypan">Search by PAN</a>
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                        <!-- Search by Pan-->
                         <!-- Search by Temporary Id-->
                         <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/searchsmregtp" target="_self" href="//services.gst.gov.in/services/searchsmregtp">Search Temporary ID</a>
                        </li>
                        <!-- Search by Temporary Id-->
                        <!-- <li class="has-sub">
                            <a data-ng-href="{{servers.GST_SERVICES_R1_URL}}/services/track-provisional-id-status">Search Migrated Taxpayer</a>
                        </li> -->
                        <li class="has-sub">
                            <a data-ng-href="//services.gst.gov.in/services/listoftaxpayer" target="_self" href="//services.gst.gov.in/services/listoftaxpayer">Search Composition Taxpayer</a>
                        </li>  
                    </ul>
                </li> 
				
			  <li class="menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'help', 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
                    <a role="button" aria-expanded="false" data-ng-href="//services.gst.gov.in/services/HelpandTaxpayer/HelpandTaxpayerfacilities" target="_self" href="//services.gst.gov.in/services/HelpandTaxpayer/HelpandTaxpayerfacilities">Help and Taxpayer Facilities</a>
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				  <li class="dropdown drpdwn menuList" data-ng-class="{'active': servers.NAV_COMPONENT == 'einvoice', 'disabled' :udata.disableMenu}" data-toggle="tooltip" data-placement="top">
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                <li class="mnav" data-ng-show="!udata || udata.role == undefined"><a data-ng-href="//services.gst.gov.in/services/login" data-ng-click="clearPostPP()" target="_self" href="//services.gst.gov.in/services/login">Login</a></li>
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            </ul>
        </div>
    </div>
</nav><!---->
<!----></ng-include>
</div> <div class="content-wrapper">
<!-- <div id="dimmer"></div> -->
<div class="container-fluid lbanner">
<!-- <img class="hidden-xs" src="//static.gst.gov.in/uiassets/images/landing/banner_image1.jpg" style="width:100%" alt="main Img" >-->
<div class="col-xs-12 lbanner-img-r1"></div>
<div class="land-alerts" data-ng-controller="landingCtrl">
<i style="padding-left: 18px;margin-top: 7px;" class="fa fa-bell" aria-hidden="true"></i>
<p class="marquee" data-ng-bind-html="alerts"></p>
</div>
</div>
<style>
.l-wid {
background-color: #F8FAFE;
}
.l-wid .pan .panl li{
border-bottom: 1px solid #ebebeb;
min-height: 45px;
}
.l-wid .pan .panl .panl-body {
padding: 0px 20px 0 10px;
}
.l-wid .pan .panl.newse {
background-color: #FFFFFF;
padding: 10px 0px 10px 0px;
border-bottom: 2px solid #333333;
min-height: 205px;
border-radius: 8px;
border: 0.5px solid #A9CEF3;
}
.looptd{
height:110px;
border-bottom: none!important;
opacity: 1;
}
.advbut{
background: #EAEAEA 0% 0% no-repeat padding-box;
border-radius: 12px;
border:#2D2D2D;
color: var(--primary-text);
text-align: left;
font: normal normal normal 12px/14px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;width: 60px;
height: 20px;
text-transform: uppercase;
}
.advbut1{
width:auto;
}
.newPop{
margin-left:15px;margin-top:20px;color: var(--primary-text);
text-align: left;
font: normal normal bold 16px/20px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
text-transform: capitalize;
opacity: 1
}
.Popul{
background: #FFFFFF 0% 0% no-repeat padding-box;
border: 0.5px solid #A9CEF3;
border-radius: 8px;
opacity: 1;
list-style: none;
padding:0;
overflow:hidden;
}
.Poppara{
padding: 10px 0px 0px 10px
}
.ancPop{
color: #2D2D2D;
opacity: 1;
}
.helpgre{
background: #FFFFFF 0% 0% no-repeat padding-box;
border: 0.5px solid #A9CEF3;
border-radius: 8px;
opacity: 1;
height:65px;
font-family:tahoma;
}
.redressal{
text-align: left;
font: normal normal bold 10px/12px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
opacity: 1;
}
.getto {
color: var(--primary-text);
text-align: left;
font: normal normal normal 12px/22px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
#getto1 {
opactity: 1;
color: var(--primary-text);
text-align: left;
font: normal normal bold 14px/22px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
#getto2{
color: var(--secondary-bg);
text-align: left;
font: normal normal bold 14px/19px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
opacity: 1;
}
tr:nth-child(even) {
background:#E3EEFF 0% 0% no-repeat padding-box !important;
}
@media screen and (min-width:780px) and (max-width:993px){
.l-wid .pan .panl li{
padding: 10px 10px 10px 5px;
}
.helpgre{background: #FFFFFF 0% 0% no-repeat padding-box;border: 0.5px solid #A9CEF3;border-radius: 8px;opacity: 1;height: 55px;font-family:tahoma;}
.getto{color: var(--primary-text);text-align: left;font: normal normal normal 8px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;}
#getto1 {
opactity: 1;
color: var(--primary-text);
text-align: left;
font: normal normal bold 10px/8px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
#getto2{
color: var(--secondary-bg);
text-align: left;
font: normal normal bold 10px/8px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
opacity: 1;
}
}
@media screen and (max-width:767px){
.l-wid .pan .panl .panl-body {
padding: 0px 0px 0 0px;
}
}
@media screen and (max-width:780px){
.l-wid .pan .panl li{
padding: 10px 10px 10px 5px;
}
.l-wid .pan .panl li:last-child {
border-bottom:none;
}
.helpgre{
height: 55px;
}
.getto{
color: var(--primary-text);
text-align: left;
font: normal normal normal 8px/10px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
#getto1 {
opactity: 1;
color: var(--primary-text);
text-align: left;
font: normal normal bold 10px/8px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
#getto2{
color: var(--secondary-bg);
text-align: left;
font: normal normal bold 10px/8px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
opacity: 1;
}
}
.impdates{
background-color: #F8FAFE !important;
margin-top: 0px;
}
.hsi{
margin-top:3px;
margin-right:86px;
float:right;
font: normal normal bold 13px/16px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
text-transform: uppercase;
opacity: 1;
}
.dueDiv{
margin-left:-55px;
margin-top:-10px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueMonth{
float: left;
width:302px;
height: 30px;
border-top-left-radius:8px;
text-align: left;
font: normal normal bold 16px/19px Helvetica;
letter-spacing: 0px;
display: inline-block;
padding: 20px 0px 30px 10px;
color: #2D2D2D;
opacity: 1;
background: #FFFFFF 0% 0% no-repeat padding-box;
border: 0.5px solid #A9CEF3;
}
.dueQua{
margin-left:80px;
}
.dueMonQua{
width: 151px;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueName{
font: normal normal normal 12px/15px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
.dueName2{
font: normal normal bold 12px/15px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
margin-top:-5px;
opacity:1;
}
.rfdname{
font: normal normal bold 10px/12px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
margin-top:-5px;
opacity:1;
}
.OtherDueUl{
margin-left:-75px;
}
.OtherDueDa{
float: left;
display: inline-block;
padding: 20px 0px 30px 10px;
width:355px;
height: 30px;
text-align:center;
border-top-right-radius:8px;
color: var(--primary-text);
font: normal normal bold 16px/19px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
background: #E3EEFF 0% 0% no-repeat padding-box;
border: 0.5px solid #A9CEF3;
}
.dueMainitem{
float: left;
height: 85px;
display: inline-block;
padding: 20px 0px 20px 5px;
text-align: left;
border: 0.5px solid #A9CEF3;
}
.othersdue{
width: 177.5px;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
.othersdue1{
font: normal normal normal 14px/15px Helvetica;
letter-spacing: 0px;
color: #2D2D2D;
opacity: 1;
}
@media screen and (min-width:992px) and (max-width:1199px){
.hsi{
float:right;
margin-right:71px;
}
.dueDiv{
margin-left:-55px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width: 110%;
height: 70px;
}
.dueQua{
margin-left:60px;
}
.dueMainitem{
height: 80px;
}
.dueMonQua{
width: 55%;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueDiv .dueUl1 li:nth-child(even){
margin-right:-39px;
}
.dueDiv .dueUl1 li:nth-child(5) {
border-bottom-left-radius: 8px;
}
.dueDiv .dueUl2 li:nth-child(6) {
border-bottom-right-radius: 8px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl{
margin-left: -47px;
}
.OtherDueDa{
width: 98%;
height: 70px;
}
.othersdue{
width: 49%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (min-width:768px) and (max-width:992px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left:-55px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width:120%;
height: 70px;
}
.dueQua{
margin-left: 107px;
}
.dueMainitem{
height: 75px;
}
.dueMonQua{
width: 60%;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueDiv .dueUl1 li:nth-child(5) {
border-bottom-left-radius: 8px;
}
.dueDiv .dueUl2 li:nth-child(6) {
border-bottom-right-radius: 8px;
}
.dueDiv .dueUl2 li:nth-child(even) {
margin-right: -60px;
}
.dueDiv .dueUl1 li:nth-child(even){
margin-right: -60px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl{
margin-left: -13px;
}
.OtherDueDa{
width:118%;
height: 70px;
}
.othersdue{
width: 59%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (min-width:700px) and (max-width:767px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -49px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width: 110%;
height: 30px;
border-top-right-radius: 8px;
border-top-left-radius: 8px;
}
.dueMainitem{
height: 85px;
}
.dueMonQua{
width: 55%;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueDiv .dueUl1 li:nth-child(even) {
margin-right: -69px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-69px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{
width: 110%;
height: 50px;
border:none;
background:#FFFFFF
}
.othersdue{
width: 55%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (min-width:650px) and (max-width:700px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -49px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{width: 111%;height: 30px;border-top-right-radius: 8px;border-top-left-radius: 8px;}
.dueMainitem{
height: 85px;
}
.dueMonQua{width: 55.5%;background: #FFFFFF 0% 0% no-repeat padding-box;}
.dueDiv .dueUl1 li:nth-child(even) {
margin-right: -69px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-67px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{width: 111%;height: 50px;border:none;background:#FFFFFF}
.othersdue{width: 55.5%;background: #E3EEFF 0% 0% no-repeat padding-box;}
}
@media screen and (min-width:600px) and (max-width:650px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -49px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{width: 112%;height: 30px;border-top-right-radius: 8px;border-top-left-radius: 8px;}
.dueMainitem{
height: 85px;
}
.dueMonQua{width: 56%;background: #FFFFFF 0% 0% no-repeat padding-box;}
.dueDiv .dueUl1 li:nth-child(even) {
margin-right: -69px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-67px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{width: 112%;height: 50px;border:none;background:#FFFFFF}
.othersdue{width: 56%;background: #E3EEFF 0% 0% no-repeat padding-box;}
}
@media screen and (min-width:540px) and (max-width:600px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -49px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{width: 114%;height: 30px;border-top-right-radius: 8px;border-top-left-radius: 8px;}
.dueMainitem{
height: 85px;
}
.dueMonQua{width: 57%;background: #FFFFFF 0% 0% no-repeat padding-box;}
.dueDiv .dueUl1 li:nth-child(even) {margin-right: -74px;}
.dueDiv .dueUl2 li:nth-child(even){margin-right: -76px;}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{width: 114%;height: 50px;border:none;background:#FFFFFF}
.othersdue{width: 57%;background: #E3EEFF 0% 0% no-repeat padding-box;}
}
@media screen and (min-width:439px) and (max-width:540px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -53px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width: 117%;
height: 30px;
border-top-right-radius: 8px;
border-top-left-radius: 8px;
}
.dueMainitem{
height: 85px;
}
.dueMonQua{
width: 58.5%;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueDiv .dueUl1 li:nth-child(even) {
margin-right: -87px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-87px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{
width: 117%;
height: 50px;
border:none;
background:#FFFFFF
}
.othersdue{
width: 58.5%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (min-width:375px) and (max-width:439px){
.hsi{
margin-right:0px;
}
.dueDiv{
margin-left: -53px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width: 121%;
height: 30px;
border-top-right-radius: 8px;
border-top-left-radius: 8px;
}
.dueMainitem{
height: 85px;
}
.dueMonQua{
width: 60.5%;
background: #FFFFFF 0% 0% no-repeat padding-box;
}
.dueDiv .dueUl1 li:nth-child(even) {
margin-right: -87px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-87px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{
width: 121%;
height: 50px;
border:none;
background:#FFFFFF
}
.othersdue{
width: 60.5%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (max-width:374px) {
.hsi{
margin-right:0px;
font: normal normal bold 11px Helvetica;
margin-top: 4px;
}
.dueDiv{
margin-left: -50px;
}
.dueUl1{
list-style:none;
}
.dueUl2{
list-style:none;
}
.dueMonth{
width: 127%;
height: 50px;
border-top-right-radius: 8px;
border-top-left-radius: 8px;
}
.dueQua{
margin-left:66px;
}
.dueMainitem{
height: 85px;
}
.dueMonQua{width: 63.5%;background: #FFFFFF 0% 0% no-repeat padding-box;}
.dueDiv .dueUl1 li:nth-child(even){
margin-right:-84px;
}
.dueDiv .dueUl1 li:nth-child(5){
border-bottom-left-radius:8px;
}
.dueDiv .dueUl1 li:nth-child(6){
border-bottom-right-radius:8px;
}
.dueDiv .dueUl2 li:nth-child(6){
border-bottom-right-radius:0px;
}
.dueDiv .dueUl2 li:nth-child(even){
margin-right:-84px;
}
.dueName{
font: normal normal normal 10px/12px Helvetica;
}
.dueName2{
font: normal normal bold 11px/12px Helvetica;
margin-top:-5px;
}
.OtherDueUl {
margin-left: 1px;
}
.OtherDueDa{
width:127%;
height: 50px;
border:none;
background:#FFFFFF;
}
.othersdue{
width: 63.5%;
background: #E3EEFF 0% 0% no-repeat padding-box;
}
}
@media screen and (min-width:700px) and (max-width:767px){
.dueQua{
margin-left: 298px;
}
}
@media screen and (min-width:651px) and (max-width:700px){
.dueQua{
margin-left: 258px;
}
}
@media screen and (min-width:601px) and (max-width:650px){
.dueQua{
margin-left: 235px;
}
}
@media screen and (min-width:551px) and (max-width:600px){
.dueQua{
margin-left: 206px;
}
}
@media screen and (min-width:501px) and (max-width:550px){
.dueQua{
margin-left: 184px;
}
}
@media screen and (min-width:450px) and (max-width:500px){
.dueQua{
margin-left: 163px;
}
}
@media screen and (min-width:437px) and (max-width:450px){
.dueQua{
margin-left: 134px;
}
}
@media screen and (min-width:425px) and (max-width:437px){
.dueQua{
margin-left: 127px;
}
}
@media screen and (min-width:375px) and (max-width:424px){
.dueQua{
margin-left: 100px;
}
}
.viewall1{
color: var(--secondary-bg);
text-align: right;
font: normal normal bold 13px/17px Helvetica;
letter-spacing: 0px;
color: #2C4E86;
text-transform: uppercase;
opacity: 1;
}
@media screen and (max-width:374px) {
.viewall1{
font: normal normal bold 11px/15px Helvetica;
}
}
.impdates .dates-list li .square-box.b5 {
background: #18436b;
width: 120px;
}
.impdates .dates-list li .square-box.b6 {
background: #6474a0;
width: 230px;
}
@media screen and (min-width: 390px) and (max-width: 1200px) {
.impdates .dates-list li {
width: 100% !important;
}
.impdates .dates-list li .square-box.b1 {
width: 100%;
}
.impdates .dates-list li .square-box.b2 {
width: 100%;
}
.impdates .dates-list li .square-box.b3 {
width: 100%;
}
.impdates .dates-list li .square-box.b4 {
width: 100%;
}
}
@media screen and (min-width: 320px) and (max-width: 1200px) {
.impdates .dates-list li .square-box.b5 {
width: 100%;
}
.impdates .dates-list li .square-box.b6 {
width: 100%;
}
}
.impdates .dates-list li .square-box {
display: inline-block;
float: left;
width: 174px;
height: 32px;
}
.impdates .dates-list li .square-content {
font-size: 12px;
font-weight: 600;
}
.haeding {
font-size: 12px;
font-weight: bold;
}
.headimp{
margin-bottom: 19px;
}
.impdates .dates-list li {
width: 49%;
display: inline-block;
background: #ddd;
font-size: 14px;
padding: 0px;
font-family: tahoma;
margin-top: -6px;
border: 1px solid #4f4d498c;
}
.impdates .dates-list li .square-box.b1 {
background: #1d867a;
}
.imp{
font-weight: 600;
font-size: 11px;
text-align: center;
margin-top: 7px;
}
.fa-info-circle{
background: #fcf8e3;
color: #1f1e1ecc;
padding-left: 0px;
}
.rfd {
font-size: 8px;
}
.refd{
height: 35px;
}
.rfdtene{
margin-left: -5px;
font-size: -4px;
}
.eightenMonths{
font-size: 6px;
font-weight: 600;
}
.refundrfd{
font-size: 8px;
}
.headoth{
font-size: 11px;
font-weight: 600;
margin-bottom: 11px;
}
.fa-info-circle:before {
content: "";
background: #fff;
color: #423838;
font-size: 12px;
}
@media screen and (max-width: 768px) and (min-width: 320px){
.impdates .dates-list li .square-box {
width: 141px;
}
}
@media screen and (max-width: 1199px){
.impdates .dates-list li .square-content {
margin-top: 7px;
font-size: 10px;
}
}
@media screen and (max-width: 768px){
.refd {
margin-top: 0px;
}
ul.lst > li > p:last-child{
font-size: 8px;
height: 2px;
}
}
ul.lst > li > p:last-child{
font-size: 8px;
height: 2px;
}
@media screen and (max-width: 768px) and (min-width: 360px){
.impdates .dates-list li .square-box {
width: 161px;
}
}
@media screen and (max-width: 768px) and (min-width: 375px){
.impdates .dates-list li .square-box {
width: 168px;
}
}
</style>
<div class="content-wrapper">
<div class="l-wid">
<div class="container">
<div class="row">
<div class="col-md-7 col-sm-7 col-xs-12">
<div class="col-md-5 col-sm-7 col-xs-8" style="margin-top:10px;"><h4 style="margin-top: 10px;color: var(--primary-text);text-align: left;font: normal normal bold 16px/20px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;margin-left: -10px;">News and Updates</h4></div>
<div class="col-md-7 col-sm-5 col-xs-4" style="margin-top:10px;text-align: right">
<h5><a style=" color: var(--secondary-bg);text-align: right;margin-right: -10px;font: normal normal bold 12px/14px Helvetica;letter-spacing: 0px;color: #2C4E86;text-transform: uppercase;opacity: 1;" data-ng-href="//services.gst.gov.in/services/advisory/advisoryandreleases" href="//services.gst.gov.in/services/advisory/advisoryandreleases">View all </a></h5></div>
<div class="row pan">
<div class="col-xs-12">
<table class="col-xs-12 panl newse" style="border-collapse:separate;" data-ng-controller="newsCtrl" data-ng-init="getAllNews()">
<tbody>
<!----><!----><tr data-ng-if="news1.length > 0" data-ng-repeat="item in news1 | limitTo : 3">
<td class="col-sm-12 looptd">
<p style="text-align:justify;padding-top:10px">
<!---->
<!---->
<!----><a style="text-align: justify;font: normal normal bold 16px/19px Helvetica;letter-spacing: 0px;color: #2C4E86;opacity: 1;" data-ng-if="item.IsExternal != 'Y' &amp;&amp; !item.linkURl" data-ng-href="//www.gst.gov.in/newsandupdates/read/548" title="Advisory on IMS on Supplier View" data-ng-bind="item.title" href="//www.gst.gov.in/newsandupdates/read/548">Advisory on IMS on Supplier View</a><!---->
</p>
<p style="text-align:justify;color: var(--primary-text);text-align: left;font: normal normal normal 12px/14px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;">
<span data-ng-bind="item.date">Nov 13th, 2024</span>
<span style="float:right;">
<span style="margin-left:5px"><button class="advbut advbut1" data-ng-bind="item.module">Returns</button></span>
</span>
</p>
</td>
</tr><!----><!----><!----><tr data-ng-if="news1.length > 0" data-ng-repeat="item in news1 | limitTo : 3">
<td class="col-sm-12 looptd">
<p style="text-align:justify;padding-top:10px">
<!---->
<!---->
<!----><a style="text-align: justify;font: normal normal bold 16px/19px Helvetica;letter-spacing: 0px;color: #2C4E86;opacity: 1;" data-ng-if="item.IsExternal != 'Y' &amp;&amp; !item.linkURl" data-ng-href="//www.gst.gov.in/newsandupdates/read/547" title="Advisory regarding IMS during initial phase of its implementation" data-ng-bind="item.title" href="//www.gst.gov.in/newsandupdates/read/547">Advisory regarding IMS during initial phase of its implementation</a><!---->
</p>
<p style="text-align:justify;color: var(--primary-text);text-align: left;font: normal normal normal 12px/14px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;">
<span data-ng-bind="item.date">Nov 12th, 2024</span>
<span style="float:right;">
<span style="margin-left:5px"><button class="advbut advbut1" data-ng-bind="item.module">Returns</button></span>
</span>
</p>
</td>
</tr><!----><!----><!----><tr data-ng-if="news1.length > 0" data-ng-repeat="item in news1 | limitTo : 3">
<td class="col-sm-12 looptd">
<p style="text-align:justify;padding-top:10px">
<!---->
<!---->
<!----><a style="text-align: justify;font: normal normal bold 16px/19px Helvetica;letter-spacing: 0px;color: #2C4E86;opacity: 1;" data-ng-if="item.IsExternal != 'Y' &amp;&amp; !item.linkURl" data-ng-href="//www.gst.gov.in/newsandupdates/read/546" title="ADVISORY FOR WAIVER SCHEME UNDER SECTION 128A" data-ng-bind="item.title" href="//www.gst.gov.in/newsandupdates/read/546">ADVISORY FOR WAIVER SCHEME UNDER SECTION 128A</a><!---->
</p>
<p style="text-align:justify;color: var(--primary-text);text-align: left;font: normal normal normal 12px/14px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;">
<span data-ng-bind="item.date">Nov 8th, 2024</span>
<span style="float:right;">
<span style="margin-left:5px"><button class="advbut advbut1" data-ng-bind="item.module">Others</button></span>
</span>
</p>
</td>
</tr><!----><!---->
</tbody>
</table>
</div>
</div>
</div>
<div class="col-md-5 col-sm-5 col-xs-12">
<div class="row pan">
<div class="col-xs-12">
<h4 class="newPop">Popular help topics</h4>
<div class="panl" style="border-bottom:none !important">
<div class="panl-body">
<div class="row">
<div class="col-sm-12">
<ul class="Popul">
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="//www.gst.gov.in/help/enrollmentwithgst" rel="noopener noreferrer"> How do I register with GST? </a>
<a target="_blank" href="//www.gst.gov.in/help/enrollmentwithgst" rel="noopener noreferrer"><i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="/help/refund" rel="noopener noreferrer">How do I apply for refund?
</a>
<a target="_blank" href="/help/refund" rel="noopener noreferrer"><i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="/help/returns" rel="noopener noreferrer">How do I file returns? </a>
<a target="_blank" href="/help/returns" rel="noopener noreferrer"><i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="//www.gst.gov.in/help/offlineutility" rel="noopener noreferrer">How can I use Returns Offline Tool? </a>
<a target="_blank" href="//www.gst.gov.in/help/offlineutility" rel="noopener noreferrer"><i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="/help/appeal" rel="noopener noreferrer"> How do I file an appeal?</a>
<a target="_blank" href="/help/appeal" rel="noopener noreferrer"> <i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
<li onmouseover="this.style.background='#A9CEF380'" onmouseout="this.style.background='#FFFFFF'">
<p class="Poppara">
<a target="_blank" class="ancPop" href="/help/demandRecovery" rel="noopener noreferrer"> How do I file intimation about voluntary payment?</a>
<a target="_blank" href="/help/demandRecovery" rel="noopener noreferrer"><i class="fa fa-angle-right" style="float:right;color:black;padding:5px 15px 5px 5px;font:normal normal bold 19px/14px FontAwesome !important"></i></a>
</p>
</li>
</ul>
</div>
<div class="col-sm-12" style="padding-top:10px;">
<div class="helpgre">
<div style="padding-top:5px;">
<div class="col-xs-5" style="border-right: 2px solid #ddd; text-align: center;"><span class="getto">Help Desk Number:<br>
<b id="getto1">1800-103-4786</b></span></div>
<div class="col-xs-7" style=" text-align: center; "><span class="getto">Log/Track Your Issues here<br><a id="getto2" href="https://selfservice.gstsystem.in/" data-popup="true">Grievance Redressal <i class="fa fa-external-link-square"></i></a></span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<div class="impdates">
<div class="container">
<div class="row">
<div class="col-md-8 col-sm-12 col-xs-12" data-ng-controller="landingCtrl" data-ng-init="getDates()">
<div class="col-xs-12" style="margin-top:20px;margin-bottom : 2px;">
<h4 class="headimp" style="color: var(--primary-text);text-align: left;margin-left: -10px;font: normal normal bold 17px/20px Helvetica;letter-spacing: 0px;color: #2D2D2D;opacity: 1;">Upcoming Due Dates
<span>
<a data-ng-href="#" class="hsi" ng-click="downloadUpcomingDueDatesInPDF()" href="#">Download PDF</a>
</span>
</h4>
</div>
<div class="row">
<div class="col-xs-12 dueDiv">
<div class="col-sm-6">
<ul class="dueUl1">
<li class="dueMonth">Monthly <span class="dueQua">Quarterly</span></li>
</ul>
<ul class="dueUl1">
<!----><li class="dueMonQua dueMainitem" data-ng-repeat="data in dataJson1 track by $index">
<p class="dueName" data-ng-bind="data.f">GSTR-3B (Oct, 2024)</p>
<p class="dueName2">
<span data-ng-bind="data.d">Nov 20th, 2024</span>
<span ng-show="$index == 0">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Turnover exceeding 5 Cr or opted to file monthly return."></i>
</span>
<span ng-show="$index == 1" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Opted for quarterly filing as per QRMP scheme."></i>
</span>
<span ng-show="$index == 2" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Turnover exceeding 5 Cr or opted to file monthly return."></i>
</span>
<span ng-show="$index == 3" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Opted for quarterly filing as per QRMP scheme."></i>
</span>
<span ng-show="$index == 4" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title=" Opted for quarterly filing as per QRMP scheme."></i>
</span>
</p>
</li><!----><li class="dueMonQua dueMainitem" data-ng-repeat="data in dataJson1 track by $index">
<p class="dueName" data-ng-bind="data.f">GSTR-3B (Oct-Dec, 2024)</p>
<p class="dueName2">
<span data-ng-bind="data.d">Jan 22nd, 24th, 2025</span>
<span ng-show="$index == 0" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Turnover exceeding 5 Cr or opted to file monthly return."></i>
</span>
<span ng-show="$index == 1">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Opted for quarterly filing as per QRMP scheme."></i>
</span>
<span ng-show="$index == 2" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Turnover exceeding 5 Cr or opted to file monthly return."></i>
</span>
<span ng-show="$index == 3" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title="Opted for quarterly filing as per QRMP scheme."></i>
</span>
<span ng-show="$index == 4" class="ng-hide">
<i class="fa fa-info-circle" data-toggle="tooltip" title=" Opted for quarterly filing as per QRMP scheme."></i>
</span>
</p>
</li><!----><li class="dueMonQua dueMainitem" data-ng-repeat="data in dataJson1 track by $index">
<p class="dueName" data-ng-bind="data.f">GSTR-1 (Oct, 2024)</p>
<p class="dueName2">
<span data-ng-bind="data.d">Nov 11th, 2024</span>
<span ng-show="$index == 0" class="ng-hide">
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</li><!----><li class="dueMonQua dueMainitem" data-ng-repeat="data in dataJson1 track by $index">
<p class="dueName" data-ng-bind="data.f">GSTR-1 (Oct-Dec, 2024)</p>
<p class="dueName2">
<span data-ng-bind="data.d">Jan 13th, 2025</span>
<span ng-show="$index == 0" class="ng-hide">
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