The Goods and Services Tax Network has switched on e-invoicing for recipient-generated self-invoices under the Reverse Charge Mechanism — in sandbox. In Advisory No. 678 dated 16 October 2026, titled "Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)", GSTN announced two new supply types — RCMDOM and RCMIMP — that let eligible taxpayers generate Invoice Reference Numbers (IRNs) for self-invoices on which they themselves are liable to pay tax under reverse charge. The functionality is live for testing and integration in the sandbox environments of all six authorised Invoice Registration Portals (IRPs); the production rollout date will be communicated separately.
What the advisory says
The advisory, issued by Team GSTN, sets out the operative framework:
- Policy basis: the 57th GST Council recommended extending e-invoicing to (a) domestic supplies received from unregistered persons where tax is payable by the recipient under RCM, and (b) import of services — for taxpayers with aggregate annual turnover (AATO) of ₹5 crore and above.
- Two new supply types: RCMDOM — recipient-generated self-invoices for specified domestic supplies from unregistered persons where the recipient is liable under RCM; RCMIMP — recipient-generated self-invoices for import of services from suppliers outside India where the recipient is liable under RCM.
- How it works: eligible registered taxpayers select the supply-type code (RCMDOM/RCMIMP) on an authorised IRP; the IRN is generated on successful validation.
- Applicability guardrail: the facility applies to registered taxpayers with AATO of ₹5 crore and above — the current e-invoicing threshold — subject to forthcoming statutory provisions/notifications. The advisory is explicit that scope, applicability and the effective date will be governed by those notifications.
- Sandbox status: 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 — plus the NIC e-Invoice API Developer Portal. Business validations and validation codes are uniform across all six IRPs, per NIC IRP-1 specifications.
- Production: "The functionality is presently available for sandbox testing and integration. The date of production rollout and commencement of the associated reporting requirements would be communicated in due time."
- What's next: NIC IRP-1 will issue a detailed release note (technical specifications, validations, codes); GSTN along with the IRPs will organise a webinar (details to follow).
Old vs new: what changes for RCM self-invoices
Who is affected
1. Registered taxpayers with AATO of ₹5 crore and above
If your aggregate annual turnover is ₹5 crore or more and you (a) receive specified domestic supplies from unregistered persons on which you pay tax under RCM, or (b) import services on which you are liable under RCM, you are the target population. Once the notifications issue and production goes live, your self-invoices for these transactions will need IRNs from an authorised IRP — the same IRN discipline you already follow for B2B supplies, now extended to your RCM book.
2. GSPs, ASPs and ERP providers
The advisory directly calls on taxpayers, GSPs, ASPs, ERPs and other stakeholders to sensitise ecosystem partners and undertake system development, integration and testing for readiness. If you build or maintain e-invoicing integrations, the two new supply-type codes and the uniform NIC IRP-1 validation specs are your build targets — the detailed release note from NIC IRP-1 will carry the field-level specifications.
3. Tax and finance teams
RCM compliance has historically lived in workings and GSTR filings. Bringing RCM self-invoices onto the IRP means invoice-level data discipline for transactions that many teams handle semi-manually today — unregistered-vendor purchases and cross-border service imports. Mapping those flows to the RCMDOM/RCMIMP codes during the sandbox window is the practical win.
What to do now
- Identify your RCM footprint — list domestic purchases from unregistered persons and service imports on which you discharge RCM. Those are your future RCMDOM/RCMIMP populations.
- Test in sandbox — generate test IRNs for RCMDOM and RCMIMP self-invoices on your IRP's sandbox; validate against the uniform NIC IRP-1 business validations.
- Engage your GSP/ERP vendor — confirm their development timeline for the two new supply-type codes and the NIC IRP-1 detailed release note.
- Watch the official channels — the production rollout date, the NIC IRP-1 release note, and the GSTN/IRP webinar details will be announced on the official e-invoice portal. Do not act on forwarded WhatsApp summaries of this advisory; read the advisory itself.
- Do not pre-empt the notification — scope, applicability and the effective date will be fixed by statutory notification. Sandbox testing is preparation, not early compliance.
FAQs
What are RCMDOM and RCMIMP?
Two new e-invoicing supply-type codes introduced by GSTN Advisory 678 (16 Oct 2026). RCMDOM is for recipient-generated self-invoices for specified domestic supplies received from unregistered persons where the recipient pays tax under reverse charge; RCMIMP is for recipient-generated self-invoices for import of services from outside India where the recipient is liable under RCM.
Who needs to use this facility?
Registered taxpayers with aggregate annual turnover of ₹5 crore and above — the current e-invoicing threshold — subject to the forthcoming statutory notifications that will fix the final scope, applicability and effective date.
Is RCM e-invoicing mandatory now?
No. The facility is presently available only for sandbox testing and integration. GSTN has stated that the date of production rollout and commencement of the associated reporting requirements will be communicated in due time.
Which IRPs support RCMDOM/RCMIMP testing?
All six authorised IRPs in their sandbox environments — NIC IRP-1, NIC IRP-2, Cygnet (IRP-3), Clear (IRP-4), EY (IRP-5) and IRIS (IRP-6) — plus the NIC e-Invoice API Developer Portal. Business validations are uniform across all six, per NIC IRP-1 specifications.
What was the 57th GST Council's role?
The advisory states that the 57th GST Council recommended extending e-invoicing to domestic RCM supplies from unregistered persons and to import of services for ₹5 cr+ taxpayers. The advisory implements the technical facility flowing from that recommendation.
What should GSPs and ERP vendors do?
Undertake system development, integration and testing for the two new supply types against the sandbox, sensitise ecosystem partners, and track the NIC IRP-1 detailed release note and the upcoming GSTN/IRP webinar for technical specifications.
Sources
- Primary: GSTN Advisory No. 678 — "Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)" (16 Oct 2026): services.gst.gov.in — official advisory
- Official e-Invoice portal (referenced in the advisory for updates): einvoice.gst.gov.in
Verified against the official GSTN advisory on 16–17 October 2026. Operative facts (supply types, AATO threshold, sandbox scope, production-TBD status) are as stated in the advisory; the 57th GST Council recommendation is cited as the advisory's stated policy basis.