This document, the 305th issue of Tax Connect, provides a weekly update on tax and regulatory changes from July 4th to July 10th, 2021. It covers key developments in GST, Income Tax, FEMA, Customs, and DGFT, including extensions for compliances, changes in duty rates, and new import policies. The publication also features case law analysis and practical guides on GST e-invoicing and e-returns, making it a valuable resource for tax professionals and businesses.