Multiple circulars issued by CBIC on GST from 183 to 188. Let us have a shortest overview with regard to the issue in the said CBIC circular:

Circular 183::  Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

Circular 184::  Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

Circular 185::  Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

Circular 186::  Clarification on a) taxability of No Claim Bonus offered by Insurance companies; b) applicability of e-invoicing w.r.t an entity / Business Vertical

Circular 187::  Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

Circular 188::  Prescribing manner of filing an application for refund by unregistered persons

All the circulars are attached herewith :