https://www.taxtmi.com/news?id=18874 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. en-us Fri, 06 Oct 2017 18:14:40 +0530 Wed, 11 Feb 2026 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18874 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. News - Fri, 06 Oct 2017 18:14:40 +0530 https://www.taxtmi.com/news?id=18874