E-invoicing extended to reverse-charge self-invoices from 1 January 2027: RCMDOM and RCMIMP

GSTN says the GST Council, at its 57th meeting, recommended extending e-invoicing to domestic supplies received from an unregistered person where tax is payable under reverse charge, and to import of services, for taxpayers with aggregate annual turnover of ₹5 crore and above.

To support this, two new supply types are being added to the e-invoice system: RCMDOM, for recipient-generated self-invoices on specified domestic supplies received from unregistered persons under reverse charge, and RCMIMP, for self-invoices on import of services from suppliers outside India.

Eligible registered recipients would report these self-invoices through an authorised Invoice Registration Portal (IRP), selecting RCMDOM or RCMIMP, and receive an Invoice Reference Number (IRN) on successful validation.

The changes are available in the sandbox environments of all six authorised IRPs for testing. GSTN states that the scope, applicability and effective date of the requirement will be governed by the notifications and provisions of GST law to be issued, and that the date of production rollout and of the reporting requirement will be communicated in due time.

Notification No. 04/2026-Central Tax, dated 26 October 2026, has since done that. It amends Notification No. 13/2020-Central Tax so that e-invoicing applies to supplies to registered persons, exports, supplies received from an unregistered person where the recipient pays tax under reverse charge, and import of services. It comes into force on 1 January 2027.