GSTN introduces e-invoicing for RCM self-invoices on unregistered purchases and import of services (RCMDOM, RCMIMP)

GSTN has added two e-invoice supply types for reverse charge self-invoices, now in IRP sandboxes, for taxpayers with turnover of Rs. 5 crore and above; the live date is yet to be announced.

The Goods and Services Tax Network (GSTN) issued an advisory on 16 October 2026 introducing an e-invoicing facility for recipient-generated self-invoices under the reverse charge mechanism (RCM).

What has changed

The advisory states that the GST Council, in its 57th meeting, recommended extending e-invoicing to domestic supplies received from unregistered persons under RCM and to import of services, for taxpayers with aggregate annual turnover of Rs. 5 crore and above. Two new supply types have been added to the e-invoice system:

RCMDOM: self-invoices for specified domestic supplies received from unregistered persons.
RCMIMP: self-invoices for import of services from suppliers located outside India.

The self-invoice is reported through an authorised Invoice Registration Portal (IRP), and an Invoice Reference Number (IRN) is generated after validation.

Effective date

The changes are live only in the sandbox environments of all six authorised IRPs. Applicability is subject to notifications to be issued by the government. GSTN will communicate the production rollout date later.

What businesses should do now

Check whether your aggregate annual turnover is Rs. 5 crore or above.
Identify RCM purchases from unregistered persons and imports of services.
Ask your ERP or GSP provider to start testing the RCMDOM and RCMIMP supply types in the sandbox.
Watch einvoice.gst.gov.in for the release note and rollout date.

This update is for general information only and is not professional advice. Speak to us about how it applies to your business.