LBH's Circulars, Clarifications, Instructions & Orders with Analysis under Goods and Services Tax (GST) (10th Edition 2025) is a comprehensive and authoritative reference work that systematically compiles and explains all significant GST-related circulars, clarifications, instructions, and departmental orders issued by the Central Board of Indirect Taxes and Customs (CBIC) and other competent authorities since the implementation of GST in India.

This updated 10th edition has been meticulously revised to incorporate the latest circulars, instructions, trade notices, and clarificatory orders issued up to 2025, ensuring that readers have access to the most current official guidance governing GST compliance and administration. The book goes beyond mere compilation by providing clear, section-wise and topic-wise analysis, helping professionals understand not only what the law states but also how it is to be applied in practice.

The publication plays a vital role in resolving interpretational issues, procedural ambiguities, and compliance challenges commonly faced by taxpayers and professionals. Each circular and instruction is carefully explained in the context of relevant provisions of the CGST Act, SGST Acts, IGST Act, and allied GST Rules, making it easier to align statutory provisions with departmental intent. Wherever necessary, the editors have included analytical notes, cross-references, and practical insights to enhance clarity and usability.

Special emphasis has been laid on areas that frequently lead to disputes, such as classification of goods and services, rate clarifications, input tax credit (ITC), refunds, registration, valuation, audit, assessment, demand and recovery, transitional provisions, e-invoicing, and procedural compliance. The book also serves as a valuable guide for understanding departmental procedures followed by GST authorities, which is crucial for effective representation and litigation strategy.

This edition is particularly useful for keeping pace with the dynamic and evolving GST framework, as circulars and instructions often play a decisive role in day-to-day compliance and dispute resolution. By presenting official clarifications along with structured analysis, the book enables readers to interpret GST provisions with greater certainty and confidence.

LBH's Circulars, Clarifications, Instructions & Orders with Analysis under GST – 10th Edition 2025 is an indispensable resource for Chartered Accountants, Cost Accountants, Company Secretaries, GST practitioners, tax consultants, advocates, corporate tax teams, departmental officers, and advanced students of indirect taxation, offering both conceptual clarity and practical guidance under India’s GST regime.