Hi everyone,I am planning to start a freelancing business targeting US clients. My business model is to create personalized birthday thank-you videos for individuals in the US using screenshots/data from their WhatsApp chats (which they will provide). I will be charging $20 per video.Since the money will be received from foreign clients in USD, I want to ensure 100% legal compliance from day one. Could you please help me with the following queries:Which ITR form should I file? Should I use ITR-4 under the Presumptive Taxation Scheme (Section 44ADA), or is ITR-3 mandatory because the income is coming from outside India?GST & Export Compliance: Since this is an 'Export of Services', do I need to register for GST and file an LUT (Letter of Undertaking) even if my annual turnover is well below ₹20 Lakhs?Banking/Tax Proofs: What documents (like FIRC) do I need to maintain from my payment gateway to keep my foreign inward remittances clean and tax-compliant?Looking forward to your expert guidance. Thank you!