On October 26, 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 04/2026 (Central Tax). It sets January 1, 2027 as the effective date for extending e-invoicing to supplies received from unregistered persons under reverse charge, and to import of services.
This follows the introduction of the RCMDOM and RCMIMP supply types for recipient-generated self-invoices. For the scope of the changes, see the previous Sovos update.
For future updates on India and similar developments in other jurisdictions, follow our Regulatory Analysis page.
