Sections extracted
- Section 168 (1)
- Section 15
GST circular working note
Circular 186/18/2022-GST: Clarification on various issue pertaining to GST
Source-led decode of CBIC Circular 186/18/2022-GST with the actual provisions, rules, forms and official PDF trail.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Filing identity
Circular number
186/18/2022-GST
Date
2022-12-27
CBIC record
1003138
PDF source
official text PDF; 3 page(s)
Form in 2 minutes
Circular 186/18/2022-GST deals with clarification on various issue pertaining to GST. Read it as a GST clarification workflow: define the transaction, return period, officer stage, legal doubt and event date, then open the circular beside the Act and Rules. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.
Working point: On the issue of clarification on various issue pertaining to GST, the circular should be applied to the precise doubt it answers and recorded with the primary Act, Rule and notification used for the final view.
Bare law, rules and notifications
Rules extracted
- Rule 48
Forms extracted
No GST form was expressly extracted from Circular 186/18/2022-GST.
Notifications and linked circulars
- Notification No. 13/2020-Central Tax
The source map above is limited to citations actually extracted from the official Circular 186/18/2022-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.
Paragraph-wise decode
| Para | Issue dealt with in the circular |
|---|---|
| 2 | In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinaft er referred to as “CGST Act”), hereby clarifies the issues as under: S. No. Issue Clarification Taxability of No Claim Bonus offered by Insurance companies |
| 1 | Whether the deduction on account of No Claim Bonus allowed by the insurance company from the insurance premium payable by the insured, can be considered as consideration for the supply provided by the insured to the insurance company, for agreeing to the o bligation to As per practice prevailing in the insurance sector, the insurance companies deduct No Claim Bonus from the gross insurance premium amount, when no claim is... |
| 2 | Whether No Claim Bonus provided by the insurance company to the insured can be considered as an admissible discount for the pur pose of determination of value of supply of insurance service provided by the insurance company to the insured? As per clause (a) of sub-section (3) of section 15 of the CGST Act, value of supply shall not include any discount which is given before or at the time of supply if such discount has been... |
| 3 | Whether the exemption from mandatory generation of e - invoices in terms of Notification No. 13/2020 - Central Tax, dated 21 st March, 2020, as amended, is available for the entity as whole, or whether the same is available only in respect of certain supplies made by the said entity? In terms of Notification No. 13/2020 -Central Tax dated 21st March, 2020, as amended, certain entities/sectors have been exempted from mandatory... |
| 3 | It is requested that suitable trade notices may be issued to publicize the contents of this Circular. |
Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.
Workflow
- Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 186/18/2022-GST. - Map source.
Open the circular PDF with the Act, Rule and notification entries listed above. - Compile proof.
Contracts, invoices, returns, ledgers, correspondence, officer order and the exact official circular PDF. - Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.
Forms and downloadable source
Circular 186/18/2022-GST does not prescribe a separate static form PDF in its extracted source text. The operative document for this page is the circular PDF and the applicable Act, Rule, notification or portal process.
Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.
Highlighted advisory points
Scope
Circular 186/18/2022-GST should be confined to clarification on various issue pertaining to GST; nearby issues require their own source check.
Evidence
Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.
Version
For historical periods, use the law and portal version applicable to the event, not merely the current screen label.
Exam and advisory case study
In exam and advisory work, mark the legal issue, cite the exact circular answer, state what remains controlled by the Act or Rules, and close with the practical filing effect. For Circular 186/18/2022-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.
Finin2min summary and Q&A
Summary: Circular 186/18/2022-GST is a source-specific GST clarification on clarification on various issue pertaining to GST. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.
Is the circular itself the full law?
No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.
When is a form PDF needed?
Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.
Can this be applied to another tax period?
Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.
Primary official sources
CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars
This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.