JSFiddle - React, Tailwind, and code Playground

HTML

<div></div>
<div class="overlay"></div>

CSS

div {
    width: 100px;
    height: 100px;
    background-color: transparent;
    box-shadow: 0 0 18px 15px #000 inset;
    border: 100px solid #000 ;
    border-radius: 150px;
}
div.overlay {
    margin-top:-300px;
}