GSTN E-INVOICING UPDATE | 16 OCTOBER 2026

Current Status: RCMDOM and RCMIMP are available for sandbox testing. Production rollout and the mandatory reporting date are still awaited.

GSTN has introduced two new e-Invoice supply types – RCMDOM and RCMIMP – to support recipient-generated self-invoices under the Reverse Charge Mechanism (RCM). The enhancement covers specified domestic supplies received from unregistered persons and import of services from suppliers located outside India.

The functionality is currently available in the sandbox environments of all six authorised Invoice Registration Portals (IRPs). It is not yet a live mandatory production requirement; the scope, applicability and effective date will be governed by the relevant statutory provisions and notifications.

What has changed? GSTN is preparing the e-Invoice system to allow eligible registered recipients to generate IRNs for self-invoices raised under RCM. RCMDOM is for specified domestic RCM supplies received from unregistered persons, while RCMIMP is for import of services under RCM. The intended turnover threshold is AATO of ₹5 crore and above, subject to the final notification and GST law. For now, the facility is for sandbox testing and system readiness.

GSTN has stated that the production rollout date and commencement of the associated reporting requirement will be communicated separately. Businesses should use the current period for assessment, development, integration and testing – not treat the sandbox release itself as the effective date of compliance.

The 57th GST Council Meeting recommended extending e-Invoicing to two categories where the recipient – rather than a registered supplier – bears the RCM obligation: specified domestic supplies received from unregistered persons and import of services. GSTN is now enhancing the e-Invoice framework so eligible registered recipients can report these self-invoices through an authorised IRP and obtain an Invoice Reference Number (IRN).

This is a material change from the conventional B2B e-Invoice workflow, where the registered supplier ordinarily reports the invoice for IRN generation.

The GSTN advisory states that the new functionality is intended for registered taxpayers having Aggregate Annual Turnover (AATO) of ₹5 crore and above – the current e-Invoicing eligibility threshold – subject to the relevant statutory provisions and notifications to be issued by the Government.

Important: ₹5 crore should currently be treated as the intended threshold described in the advisory, not as a standalone effective-date notification for RCMDOM/RCMIMP. The final scope and commencement will depend on the applicable notification and GST law.

GSTN states that the necessary system enhancements for RCMDOM and RCMIMP have been implemented in the sandbox environments of all six authorised IRPs. Taxpayers, GSPs, ASPs, ERPs and other integration partners may use the sandbox environment to undertake testing and prepare their systems for integration.

The implementation, business validations and validation codes are intended to be uniform across all six IRPs in line with the technical specifications and release notes issued by NIC IRP-1.

The NIC IRP-1 release notes dated 16 October 2026 provide the first implementation-level details for the new supply types. Among the important points:

• RCMDOM and RCMIMP are added as new e-Invoice supply types.
• The RCM self-invoice is to be registered by the recipient.
• IRN generation for these RCM transactions uses the recipient GSTIN in the hash logic.
• The supplier is treated as URP for the relevant self-invoice reporting flow.
• RCMIMP is restricted to service transactions relating to import of services.
• The supplier country for RCMIMP must be outside India.
• E-Way Bill generation is not applicable to RCMIMP invoices.

Software providers should rely on the detailed API pages and validation rules published by NIC IRP-1 while implementing the new supply types.

1. The registered recipient identifies an eligible RCM transaction falling under RCMDOM or RCMIMP.
2. The recipient creates the required self-invoice in accordance with the applicable GST provisions.
3. The appropriate supply type – RCMDOM or RCMIMP – is selected while reporting through an authorised IRP.
4. The prescribed invoice details are validated by the e-Invoice system.
5. On successful validation, an Invoice Reference Number (IRN) is generated for the self-invoice.

The final production workflow should be followed only after the relevant notification, effective date and production specifications are formally implemented.

1. Identify potentially covered taxpayers: especially entities with AATO of ₹5 crore and above that have relevant domestic RCM purchases or import-of-service transactions.
2. Map the transaction types: separate specified domestic RCM purchases from unregistered persons and import-of-service RCM transactions.
3. Review ERP and e-Invoice readiness: check whether your software provider is tracking the RCMDOM/RCMIMP specifications and sandbox validations.
4. Use the sandbox period: businesses, GSPs, ASPs and ERP providers should test the new flows before production rollout.
5. Wait for the final statutory trigger: do not treat the sandbox release as the mandatory compliance date. Monitor the relevant notification and production announcement.

TaxPower GST’s Billing and E-Invoice module will be updated to support RCMDOM and RCMIMP self-invoice reporting when the new requirement becomes applicable in the production environment. The software update will be aligned with the final GSTN/NIC specifications and notified implementation requirements.

For existing and prospective users, this means the new RCM self-invoice e-Invoicing workflow will be incorporated into the relevant TaxPower GST billing/e-Invoice workflow when production compliance goes live.

• 57th GST Council Meeting: Key Recommendations on Registration, Returns, Refunds, ITC & Compliance
• GSTN Advisory 643: ITC Reclaim Ledger & RCM Ledger Validations in GSTR-3B
• TaxPower GST E-Invoice and E-Way Bill Software

• GSTN Advisory dated 16 October 2026 (PDF): 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).
• NIC e-Invoice API Sandbox – Release Notes, including the 16 October 2026 RCMDOM/RCMIMP technical update.
• NIC e-Invoice API Developer Portal
• Press Information Bureau – Recommendations of the 57th GST Council Meeting

Disclaimer: This article is for general information and professional awareness. The production effective date, final applicability and operational requirements should be verified from the relevant Government notification, GSTN/NIC implementation documents and GST law before compliance action is taken.