E-Invoicing for RCM Self-Invoices: GSTN Adds RCMDOM and RCMIMP
October 22, 2026 · GST
E-invoicing for RCM self-invoices: GSTN's October 16, 2026 advisory adds RCMDOM and RCMIMP supply types for AATO of INR 5 crore and above.
E-invoicing for RCM self-invoices is on its way. The Goods and Services Tax Network (GSTN), in an advisory dated October 16, 2026, has announced two new e-invoice supply types, RCMDOM and RCMIMP, so that registered recipients can obtain an Invoice Reference Number (IRN) for self-invoices issued under the reverse charge mechanism (RCM). It targets taxpayers with aggregate annual turnover (AATO) of INR 5 crore and above and, as of October 22, 2026, is available only for sandbox testing.
The accompanying presentation covers the reporting flow and a readiness checklist in detail. This article summarises the key points.
What has changed in e-invoicing for RCM self-invoices
On October 8, 2026, the 57th GST Council meeting recommended extending e-invoicing to RCM supplies received from unregistered persons and to import of services, for AATO of INR 5 crore and above. GSTN has now enhanced the e-invoice system accordingly. Scope, applicability and the effective date will be governed by the notifications to be issued.
RCMDOM and RCMIMP supply types
RCMDOM: recipient-generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay tax under RCM.
RCMIMP: recipient-generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable to pay tax under RCM.
Self-invoice under RCM: the legal base
Section 31(3)(f) of the CGST Act, 2017 requires a registered person liable to pay tax under section 9(3) or 9(4) to issue an invoice for supplies received from an unregistered supplier. Under rule 48(4) of the CGST Rules, 2017, notified classes of registered persons prepare invoices after obtaining an IRN.
Key dates and rates
Category
Earlier position
Revised position
Effective from
E-invoicing AATO threshold
INR 10 crore
INR 5 crore
August 1, 2023
Time limit for RCM self-invoice
Section 31(3)(f) without a prescribed period
30 days from receipt of supply (rule 47A)
November 1, 2024
E-invoicing of RCM self-invoices
Not available on IRPs; B2B e-invoices ordinarily reported by suppliers
Recommended by the 57th GST Council for AATO of INR 5 crore and above
To be notified
RCMDOM and RCMIMP on IRPs
Not available
Live in the sandbox of all six authorised IRPs
Advisory dated October 16, 2026 (sandbox only)
Practical impact
For companies and other businesses
Businesses with AATO of INR 5 crore and above should list RCM purchases from unregistered persons and imports of services. ERP systems will need to tag these self-invoices as RCMDOM or RCMIMP for reporting through an authorised Invoice Registration Portal (IRP).
For technology partners and finance teams
GSPs, ASPs and ERP providers can test the new supply types in the sandboxes of all six IRPs now. Validations will follow the release note to be issued by NIC IRP-1.
Frequently asked questions
Is e-invoicing for RCM self-invoices mandatory now?
No. As of October 22, 2026, the facility is available only for sandbox testing and integration. GSTN has said the production rollout date and the start of the reporting requirement will be communicated in due time.
Who will need to report RCM self-invoices on the IRP?
The advisory refers to registered taxpayers with AATO of INR 5 crore and above, which is the current e-invoicing threshold. Final coverage will depend on the notification issued by the Government.
What is the time limit for a self-invoice under RCM?
Rule 47A of the CGST Rules, 2017 has applied from November 1, 2024. It requires the self-invoice within thirty days from receipt of the supply.
Key takeaways
GSTN has introduced the RCMDOM and RCMIMP supply types for e-invoicing of RCM self-invoices.
It follows the 57th GST Council recommendation and targets AATO of INR 5 crore and above.
As of October 22, 2026, it is in sandbox only; the start date awaits a notification.
Related GST updates are listed on the Knowledge Hub . Positions stated here are as of October 22, 2026.
Sources
GSTN advisory on RCMDOM and RCMIMP, October 16, 2026
57th GST Council press release, October 8, 2026
Section 31, CGST Act, 2017
Rule 48, CGST Rules, 2017
Notification No. 20/2024-Central Tax (rule 47A)
Notification No. 10/2023-Central Tax (threshold)
This article is for general information only and does not constitute professional advice.