Introduction

The Goods and Services Tax Network (GSTN) has announced the introduction of two new supply types under the e-Invoicing framework: RCMDOM (Reverse Charge Mechanism on Domestic Supplies) and RCMIMP (Reverse Charge Mechanism on Import of Services).

As per the announcement dated October 16, 2026, the new functionality is intended to facilitate recipient-generated self-invoices for specified domestic supplies received from unregistered persons and imports of services where the registered recipient is liable to pay tax under the Reverse Charge Mechanism (RCM).

The facility is intended for registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore and above, subject to applicable GST provisions and government notifications.

The new functionality has been implemented in the sandbox environments of all six authorised Invoice Registration Portals (IRPs) for testing and integration.

Key Highlights of the GST e-Invoicing Update

• Introduction of two new supply types: RCMDOM and RCMIMP.
• Facility to report recipient-generated self-invoices for specified RCM transactions.
• Applicability intended for eligible registered taxpayers with AATO of ₹5 crore and above.
• Sandbox testing available across all six authorised IRPs.
• Detailed technical specifications and business validations to be provided through the release note issued by NIC IRP-1.
• Production rollout date and commencement of reporting requirements to be announced separately.

What Are RCMDOM and RCMIMP?

RCMDOM – Reverse Charge Mechanism on Domestic Supplies

This supply type is intended for recipient-generated self-invoices relating to specified domestic supplies received from unregistered persons where the registered recipient is liable to pay GST under RCM.

RCMIMP – Reverse Charge Mechanism on Import of Services

This supply type is intended for recipient-generated self-invoices relating to imports of services from suppliers located outside India where the registered recipient is liable to pay GST under RCM.

Availability and Implementation

According to the GSTN announcement, the required system enhancements have been implemented in the sandbox environments of all six authorised IRPs. Taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), ERP providers and other integration partners can access these environments to test and prepare their systems for integration.

The implementation, business validations and validation codes for RCMDOM and RCMIMP will be uniform across the six IRPs, in accordance with the technical specifications and release note issued by NIC IRP-1.

The functionality is currently available for sandbox testing and integration. The production rollout date and commencement of the associated reporting requirements will be communicated separately.

Official e-Invoice Portals

Taxpayers and integration partners can refer to the following portals for sandbox testing:

• NIC IRP-1: https://einvoice1.gst.gov.in
• NIC IRP-2: https://einvoice2.gst.gov.in
• Cygnet IRP-3: https://einvoice3.gst.gov.in
• Clear IRP-4: https://einvoice4.gst.gov.in
• EY IRP-5: https://einvoice5.gst.gov.in
• IRIS IRP-6: https://einvoice6.gst.gov.in

NIC e-Invoice API Developer Portal: https://einv-apisandbox.nic.in/

Guidelines for Taxpayers

Taxpayers, GSPs, ASPs, ERP providers and other stakeholders are advised to review the forthcoming technical release note, undertake necessary system development and integration testing, and monitor official announcements regarding implementation.

GSTN and IRPs are also expected to organise a webinar to explain the new functionality and relevant implementation requirements. Further details will be communicated separately.

Conclusion

The introduction of RCMDOM and RCMIMP marks an enhancement to the GST e-Invoicing framework for specified reverse-charge transactions. Eligible taxpayers and technology partners should prepare for integration and monitor official updates regarding the production rollout and applicable compliance requirements.

For further information, visit the official e-Invoice portal: https://einvoice.gst.gov.in