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GST: RWAs must register if annual receipts exceed Rs 20 lakhs; free supplies to related parties are taxable. Residential welfare associations must register and pay GST if total annual receipts exceed the Rs 20 lakhs threshold. FORM GSTR-3B cannot be edited; corrections are made via FORM GSTR-1. Exports may be made under LUT without bank guarantee for most registered persons. The point of taxation follows the date of supply (service provided and billed in June is taxable in June). Free supplies are taxable only when supplied to related or distinct persons.