docs(d26): functional-gaps record (GST, search, statement, bulk, AWS)

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

docs/06-DECISIONS.md

@@ -462,3 +462,17 @@ not append) so the D24 per-IP rate limiters can't be bypassed by a spoofed heade
   in source (it would push to Gitea); use a Docker secret / gitignored file instead.
 - In progress: brighter document type/status colours + sectioned Client-360 details +
   Employees username field (frontend).
+
+## D26 — Functional gaps: GST report, doc search, client statement, bulk ops, AWS UI (2026-07-18)
+Founder call ("start all of it", functional first). Built the five gaps the daily work misses:
+- **GST filing summary** (`gstSummary`, GET /reports/gst-summary): per-month CGST/SGST/IGST +
+  taxable + total over issued invoices (add) and credit notes (subtract, s.34), from the
+  stored paise so it ties to the invoices exactly; money locked in tests.
+- **Document search**: `listDocuments` free-text `q` on doc number OR client name
+  (case-insensitive, both engines); `GET /documents?q=`.
+- **Bulk operations** (owner-only): `bulkUpdateClients` (fill GSTIN/state/district across a
+  set, each audited) + `bulkSetMilestone` (mark the already-live services on the onboarding
+  board) — POST /clients/bulk, POST /projects/bulk-milestone.
+- **Client statement** + **AWS cost UI**: frontend over existing ledger / AWS endpoints.
+Backend committed green (350 tests); UIs follow. Ops (Gmail connect, server secrets, DB
+password out of source, backups) are the next slice after the features.