This document is the 313th issue of Tax Connect, published between 29th August and 4th September 2021. It covers a range of important tax and regulatory updates, including changes to Income Tax rules, GST compliance requirements like GSTR-1 and GSTR-3B filing, FEMA regulations, customs duty updates, and DGFT relaxations on imports. It also features summaries of specific publications on GST e-invoicing, e-waybills, budget analysis, and more. This is a valuable resource for tax professionals, businesses, and anyone needing to stay informed about the latest financial and regulatory changes in India.