This document is the 317th issue of Tax Connect, dated 26th September to 2nd October 2021, focusing on GST and related tax matters. It includes clarifications on 'intermediary' services under GST, updates on Income Tax, FEMA, Customs, and DGFT notifications. The publication also features practical guides on GST pleading, e-invoicing, and e-returns. It's a valuable resource for tax professionals and businesses seeking to stay informed about recent regulatory changes.