Short Overview of the Circular No. 183 to 188 issues by CBIC


Short Overview of the Circular No. 183 to 188 issues by CBIC

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 :


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