GSTN adds e-invoice facility for RCM self-invoices, including import of services
Key points
- GSTN has added two e-invoice supply types, RCMDOM and RCMIMP, so recipients can generate IRNs for reverse charge self-invoices.
- It is meant for registered businesses with aggregate annual turnover of ₹5 crore and above, subject to government notifications still to be issued.
- The facility is in sandbox testing only; GSTN will announce the production rollout date and when the reporting requirement starts.
The Goods and Services Tax Network (GSTN) has announced two new e-invoice supply types that will let businesses generate Invoice Reference Numbers (IRNs) for self-invoices they raise under the reverse charge mechanism (RCM). The facility, set out in a GSTN advisory dated 16 October 2026, is available only in sandbox (test) environments for now. GSTN says the date of production rollout and the start of the reporting requirement will be communicated later.
What has changed
The advisory says the GST Council, at its 57th meeting, recommended extending e-invoicing to domestic supplies received from unregistered persons where tax is payable under RCM, and to import of services, for taxpayers with aggregate annual turnover (AATO) of ₹5 crore and above. The e-invoice system is being enhanced accordingly with two new supply types:
| Supply type | What it covers |
|---|---|
| RCMDOM | Recipient generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay tax under RCM |
| RCMIMP | Recipient generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable to pay tax under RCM |
Today, e-invoices are ordinarily reported by the registered supplier. Under the enhancement, eligible and active registered recipients will report these self-invoices through an authorised Invoice Registration Portal (IRP), selecting RCMDOM or RCMIMP as the supply type. Once the invoice particulars are submitted and validated, an IRN will be generated under the applicable e-invoice specifications.
The changes have been implemented in the sandbox environments of all six authorised IRPs: NIC IRP-1, NIC IRP-2, Cygnet IRP-3, Clear IRP-4, EY IRP-5 and IRIS IRP-6. Business validations and validation codes will be uniform across all six, following the technical specifications and release note of NIC IRP-1. NIC IRP-1 will issue a detailed release note, and GSTN and the IRPs will hold a webinar, with details to be shared separately.
Who is affected
The advisory says the functionality is intended for registered taxpayers with AATO of ₹5 crore and above, which is the current e-invoicing threshold. It adds that the scope, applicability and effective date will be governed by notifications to be issued by the government and the provisions of GST law. GST Suvidha Providers, Application Service Providers and ERP vendors that handle e-invoicing for clients are also asked to prepare.
What this means for businesses
In practice, businesses that already issue e-invoices on their sales may in future also need IRNs on certain purchase-side documents: the self-invoices they raise when they pay GST under reverse charge on imported services or on specified purchases from unregistered suppliers. For startups that regularly pay overseas suppliers for services, this could add a new step to the monthly accounts payable process once it is notified.
There is no new obligation yet. The advisory does not give a start date, and it does not say what happens to self-invoices raised before the requirement begins. Finance teams can use the sandbox period to check whether their accounting or ERP systems can produce these self-invoices in e-invoice format.
What to do now
- Check whether your AATO is ₹5 crore or more, the threshold the advisory refers to.
- List the reverse charge transactions on which you currently raise self-invoices, especially import of services.
- Ask your GSP, ASP or ERP provider about testing RCMDOM and RCMIMP in the IRP sandbox.
- Watch for the NIC IRP-1 release note, the GSTN webinar and the government notification that will set the effective date.
- Check the e-invoice portal at einvoice.gst.gov.in for updates, as the advisory recommends.
This update was written with AI from the official source above and automatically fact-checked against it before publishing. It is general information, not professional advice. Check the source, or talk to a Chartered Accountant, before acting on it.