The GST e-invoicing system is being enhanced to support recipient-generated self-invoices for certain transactions covered under the Reverse Charge Mechanism (RCM). Announced on October 16, 2026, the update introduces two new supply types: RCMDOM and RCMIMP.

The proposed enhancement covers specified domestic supplies received from unregistered persons and imports of services where the registered recipient is liable to pay GST under RCM. The facility is intended for eligible registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore or more, subject to applicable GST provisions and government notifications.

The new functionality has been implemented in the sandbox environments of all six authorised Invoice Registration Portals (IRPs), allowing businesses and technology providers to test their systems before production rollout.

What Is the New GST e-Invoicing Update for 2026?

The update expands the existing e-invoicing framework to facilitate reporting of recipient-generated self-invoices for specified reverse charge transactions.

Under the usual B2B e-invoicing process, registered suppliers report eligible invoices through an authorised IRP to obtain an Invoice Reference Number (IRN). For the specified RCM transactions covered by this enhancement, eligible registered recipients can report their self-invoices using the newly introduced supply type codes.

The two new codes are:

• RCMDOM: For recipient-generated self-invoices relating to specified domestic supplies received from unregistered persons under RCM.

• RCMIMP: For recipient-generated self-invoices relating to imports of services from suppliers located outside India under RCM.

This enhancement is intended to help businesses prepare their accounting and invoicing systems for the new reporting functionality.

What Are RCMDOM and RCMIMP in GST?

RCMDOM and RCMIMP are new supply type codes introduced into the e-invoicing framework for reporting specified self-invoices under the Reverse Charge Mechanism.

Businesses must select the appropriate supply type when reporting eligible self-invoices through an authorised IRP. The transaction must also meet the applicable GST provisions and reporting requirements.

Who Is Eligible for the New e-Invoicing Facility?

The new functionality is intended for registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore or more, subject to the applicable statutory provisions and government notifications.

The following stakeholders should review the update and assess its impact on their systems:

• GST-registered businesses covered by the applicable e-invoicing requirements.

• Businesses receiving specified domestic supplies from unregistered persons under RCM.

• Businesses importing services and paying GST under RCM.

• GST Suvidha Providers (GSPs) and Application Service Providers (ASPs).

• ERP providers and businesses using automated accounting or invoicing software.

Important: The ₹5 crore threshold alone does not establish that every RCM transaction must be reported under the new functionality. The applicable provisions, notifications, transaction eligibility and implementation date must be considered.

How Will Recipient-Generated Self-Invoicing Work?

The new functionality enables eligible registered recipients to report specified self-invoices through an authorised Invoice Registration Portal.

The process involves the following steps:

1. Identify the transaction: Determine whether the domestic supply from an unregistered person or import of services falls within the applicable RCM provisions.

2. Prepare the self-invoice: Generate the invoice with the prescribed transaction and tax particulars in accordance with GST law.

3. Select the appropriate supply type: Use RCMDOM for eligible domestic transactions or RCMIMP for eligible imports of services.

4. Submit the invoice: Report the self-invoice through an authorised IRP using the applicable technical specifications.

5. Complete validation: The IRP validates the submitted invoice details against the prescribed rules.

6. Obtain the IRN: Following successful validation, an Invoice Reference Number is generated in accordance with the applicable e-invoicing specifications.

Businesses should refer to the official technical release note for detailed field requirements, business validations and error or validation codes before implementing the functionality.

When Will RCMDOM and RCMIMP Become Available on the Live Portal?

As stated in the October 16, 2026 announcement, the necessary system enhancements have been implemented in the sandbox environments of all six authorised IRPs.

However, sandbox availability does not mean the functionality has been launched on the production portal.

The production rollout date and commencement of the associated reporting requirements are to be communicated separately. Businesses should monitor official announcements and applicable government notifications before treating the new reporting process as a live compliance requirement.

Which IRP Portals Support Sandbox Testing?

According to the announcement, all six authorised IRPs have implemented the necessary enhancements in their sandbox environments.

Technology teams and integration partners can also refer to the NIC e-Invoice API Developer Portal for sandbox testing and integration-related information.

The announcement states that implementation requirements and business validations for RCMDOM and RCMIMP will be uniform across all six IRPs, in accordance with the technical specifications and release note issued by NIC IRP-1.

What Should Businesses Do to Prepare for the New GST e-Invoicing Facility?

Although the production rollout date has not yet been announced in the supplied notice, businesses and their technology partners can begin reviewing their readiness.

Recommended preparatory activities include:

• Review RCM transactions: Identify domestic supplies from unregistered persons and imports of services that may fall within the scope of the new functionality.

• Assess accounting systems: Check whether the ERP or invoicing software can generate and report recipient-generated self-invoices.

• Prepare system integrations: Work with the relevant GSP, ASP, ERP or software provider to assess the required changes.

• Test the new supply type codes: Use the authorised IRP sandbox environments to test RCMDOM and RCMIMP.

• Review technical documentation: Follow the detailed release note for invoice fields, business validations and validation codes.

• Monitor official announcements: Track the production rollout date and any applicable notifications or instructions.

Early preparation can help businesses identify integration issues and reduce the risk of last-minute system changes when the functionality becomes operational.

Will GSTN Issue Further Guidelines on RCMDOM and RCMIMP?

Yes. According to the announcement, NIC IRP-1 will issue a detailed release note covering the technical specifications, business validations, validation codes and other operational requirements.

GSTN and the IRPs are also expected to organise a webinar explaining the functionality and its implementation. The webinar details will be communicated separately.

Taxpayers and integration partners should regularly check the official GST e-Invoice portal for further updates.

Conclusion

The introduction of RCMDOM and RCMIMP marks an enhancement to the GST e-invoicing framework for specified reverse charge transactions. The new supply types are designed to facilitate reporting of recipient-generated self-invoices for eligible domestic supplies received from unregistered persons and imports of services.

For businesses with an AATO of ₹5 crore or more, the immediate priority is to review the potential impact, coordinate with technology providers and test the new functionality in the authorised IRP sandbox environments.

However, businesses should distinguish between technical readiness and legal applicability. The production rollout date and reporting requirements must be confirmed through official announcements and applicable GST notifications before implementation.