GST Update: New e-Invoicing Facility for Self-Invoices under Reverse Charge Mechanism (RCMDOM & RCMIMP)

Date: 16 October 2026

The Goods and Services Tax Network (GSTN) has announced an enhancement to the e-invoicing system to facilitate the reporting of recipient-generated self-invoices under the Reverse Charge Mechanism (RCM).

This update introduces two new supply types — RCMDOM and RCMIMP — covering specified domestic supplies received from unregistered suppliers and the import of services, respectively.

The initiative follows the recommendations of the 57th GST Council meeting and aims to extend the e-invoicing framework to eligible transactions where the recipient is responsible for paying GST under the reverse charge mechanism.

What Is Changing?

Under the Reverse Charge Mechanism, the responsibility for paying GST shifts from the supplier to the recipient for specified transactions. In applicable cases, the recipient is also required to generate a self-invoice in accordance with GST provisions.

With the latest system enhancement, eligible registered taxpayers will be able to report these self-invoices through authorised Invoice Registration Portals (IRPs) and obtain an Invoice Reference Number (IRN), subject to the applicable requirements.

The new facility introduces two categories:

1. RCMDOM – Domestic Supplies from Unregistered Persons

RCMDOM applies to self-invoices generated for specified domestic supplies received from unregistered persons where the recipient is liable to pay GST under RCM.

This category is intended to support electronic reporting of such transactions through the e-invoicing system.

2. RCMIMP – Import of Services

RCMIMP applies to recipient-generated self-invoices relating to the import of services from suppliers located outside India, where GST is payable by the recipient under the Reverse Charge Mechanism.

This facility will help eligible businesses report these transactions through the prescribed e-invoicing framework.

Who Will Be Affected?

The GSTN advisory refers to registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore or above.

However, the final applicability, scope and effective date will be governed by the relevant government notifications and applicable GST provisions.

Businesses should therefore assess their RCM transactions and monitor official announcements before implementing changes to their compliance processes.

What Is an Invoice Reference Number (IRN)?

An Invoice Reference Number (IRN) is a unique reference generated by an authorised Invoice Registration Portal after the submitted invoice details pass the prescribed validations.

Obtaining an IRN enables the reported invoice to be identified within the e-invoicing framework. The applicable reporting requirements and invoice particulars must be followed when using the facility.

What Should Businesses Do Now?

Businesses that regularly undertake transactions covered by RCM should consider the following preparatory steps:

• Review RCM transactions: Identify applicable domestic purchases from unregistered suppliers and imports of services.
• Review invoicing processes: Check how recipient-generated self-invoices are currently prepared, recorded and reconciled.
• Coordinate with your software provider: Assess the readiness of your accounting or ERP system for the new supply types.
• Monitor official notifications: Follow updates from GSTN and the e-Invoice portal regarding the production rollout and applicable requirements.
• Prepare for testing: Where relevant, coordinate with your software or integration provider to evaluate the facility in the authorised IRP sandbox environment.

Is the New Facility Live?

As announced in the GSTN advisory dated 16 October 2026, the new functionality is available in the sandbox environments of the authorised Invoice Registration Portals for testing and system integration.

The production rollout date and commencement of the reporting requirement have not yet been announced. The applicable government notifications will determine the final scope, applicability and effective date.

Taxpayers should continue to follow the existing applicable GST requirements until further official instructions are issued.

How CAdesk Can Help

Keeping up with GST changes is an important part of maintaining accurate accounting records and ensuring compliance readiness.

CAdesk helps businesses and tax professionals manage their accounting and tax-related workflows. As new GST requirements and system updates emerge, businesses should review their existing processes and coordinate with their software provider regarding relevant functionality and implementation timelines.

For the latest developments, taxpayers should refer to official GSTN and e-Invoice portal announcements.

Conclusion

The introduction of RCMDOM and RCMIMP marks an important development in extending the e-invoicing framework to recipient-generated self-invoices under the Reverse Charge Mechanism.

By preparing their accounting processes, reviewing applicable RCM transactions and staying informed about official notifications, businesses can be better positioned for the eventual implementation of the facility.

Stay updated with CAdesk for the latest GST, taxation and compliance developments.

Disclaimer: This article is intended for general informational purposes only and should not be treated as legal, tax or professional advice. Please refer to the applicable GST laws, government notifications and official GSTN announcements for the latest requirements.