On October 16, 2026, the Goods and Services Tax Network (GSTN) published an advisory introducing two new supply types for India e-invoicing. They cover recipient-generated self-invoices under the reverse charge mechanism (RCM).
- RCMDOM: specified domestic supplies received from unregistered persons.
- RCMIMP: import of services from suppliers located outside India.
The functionality is intended for registered taxpayers with aggregate annual turnover (AATO) of ₹5 crore or more, subject to government notifications. Eligible recipients would report the self-invoice through an authorised Invoice Registration Portal (IRP). After validation, the IRP would generate an Invoice Reference Number (IRN).
GSTN has not announced a production date. The scope, applicability, and effective date depend on government notifications that are not yet issued. The functionality is available now in the sandbox environments of all six IRPs. The National Informatics Centre (NIC) IRP-1 will publish a release note with the technical requirements.
For future updates on India and similar developments in other jurisdictions, follow our Regulatory Analysis page.
