E-invoicing is being extended to reverse-charge self-invoices: GSTN adds RCMDOM and RCMIMP
Following the 57th GST Council's recommendation, GSTN is adding two e-invoice supply types for self-invoices under reverse charge: RCMDOM, for supplies received from unregistered persons, and RCMIMP, for import of services. They are aimed at taxpayers with turnover of ₹5 crore and above. They are live only in the IRP sandboxes for now; the legal requirement and its start date depend on notifications not yet issued.
What this means
Nothing is mandatory yet. When the notifications issue, such taxpayers would report their reverse-charge self-invoices through an IRP using RCMDOM or RCMIMP and get an IRN for them. Software providers can already test in the sandboxes.
Who is affected
Registered taxpayers with aggregate annual turnover of ₹5 crore and above (the current e-invoicing threshold) who pay GST under reverse charge on supplies from unregistered persons or on import of services, subject to the notifications still to be issued.
What you should do
If you are above ₹5 crore and raise self-invoices under reverse charge, ask your ERP or GST software provider to test the RCMDOM and RCMIMP supply types in the sandbox now, and watch for the notification that fixes the start date.
What changed
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.
Source & verification
GSTN News and Updates No. 678 dated 16.10.2026: Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under RCM (RCMDOM and RCMIMP)
Read the official sourceRead and verified on 17 October 2026. We publish on the authority’s own instrument, never on a report of it.