GST e-Invoicing Update: Self-invoices under Reverse Charge
GST e-Invoicing Update: New RCMDOM and RCMIMP Categories for Self-Invoices Under Reverse Charge
Introduction
The Goods and Services Tax Network (GSTN) has announced an enhancement to the e-invoicing system to facilitate the reporting of self-invoices generated by registered recipients for certain transactions covered under the Reverse Charge Mechanism (RCM).
Following the recommendations made at the 57th GST Council Meeting, two new supply categories are being introduced: RCMDOM for specified domestic supplies received from unregistered suppliers and RCMIMP for the import of services from overseas suppliers.
The proposed facility is intended for registered taxpayers having an Aggregate Annual Turnover (AATO) of ₹5 crore or more, subject to the applicable legal provisions and government notifications. It will enable eligible taxpayers to obtain an Invoice Reference Number (IRN) for qualifying self-invoices through authorised Invoice Registration Portals (IRPs).
1. New Supply Categories Under e-Invoicing
The e-invoicing framework is being expanded to accommodate the following two categories:
| Supply Type | Purpose |
|---|---|
| RCMDOM | Self-invoices generated by registered recipients for specified domestic supplies received from unregistered persons, where GST is payable under RCM. |
| RCMIMP | Self-invoices generated by registered recipients for services imported from suppliers located outside India, where the recipient is liable to pay GST under RCM. |
These categories are intended to distinguish recipient-generated self-invoices from invoices ordinarily reported by registered suppliers under the existing e-invoice framework.
2. Applicability and Eligibility
The proposed functionality is designed for registered taxpayers whose aggregate annual turnover is ₹5 crore or above, corresponding to the existing e-invoicing turnover threshold.
However, the actual applicability, commencement date and scope of mandatory reporting will depend on the relevant statutory provisions and notifications issued by the Government.
Taxpayers should therefore verify the applicable requirements before treating IRN generation under these categories as a mandatory compliance obligation.
3. Procedure for Reporting Self-Invoices
Under the Reverse Charge Mechanism, the liability to discharge GST rests with the recipient in specified transactions. In such cases, the recipient may be required to issue a self-invoice in accordance with the applicable GST provisions.
The enhanced e-invoicing facility is intended to allow eligible registered recipients to report these self-invoices through an authorised IRP.
The broad process will involve:
- Identifying a transaction covered under the applicable RCM provisions.
- Preparing the self-invoice with the prescribed particulars.
- Selecting the relevant supply type—RCMDOM for qualifying domestic transactions or RCMIMP for the import of services.
- Submitting the invoice details through an authorised IRP in accordance with the prescribed technical specifications.
- Obtaining an IRN after successful validation of the submitted data.
The precise reporting requirements, invoice fields and validation rules will be governed by the applicable technical documentation and GST provisions.
4. Sandbox Testing and Integration
The technical changes for introducing RCMDOM and RCMIMP have been implemented in the sandbox environments of all six authorised IRPs.
Taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), Enterprise Resource Planning (ERP) vendors and other technology partners can use these environments to test the new functionality and prepare their systems for integration.
Authorised IRP portals
| Invoice Registration Portal | Website |
|---|---|
| NIC IRP-1 | https://einvoice1.gst.gov.in |
| NIC IRP-2 | https://einvoice2.gst.gov.in |
| Cygnet IRP-3 | https://einvoice3.gst.gov.in |
| Clear IRP-4 | https://einvoice4.gst.gov.in |
| EY IRP-5 | https://einvoice5.gst.gov.in |
| IRIS IRP-6 | https://einvoice6.gst.gov.in |
NIC e-Invoice API Developer Portal: https://einv-apisandbox.nic.in/
The implementation of these new supply types, including business validations and validation codes, is intended to remain consistent across all six IRPs in accordance with the technical specifications and release documentation issued by NIC IRP-1.
It is important to note that the facility is currently available for sandbox testing and system integration. The production launch date and commencement of the related reporting requirements are to be announced separately.
5. Technical Guidelines and Webinar
NIC IRP-1 is expected to publish a detailed release note covering the technical specifications, required invoice details, validation rules, error codes and other operational requirements associated with RCMDOM and RCMIMP.
GSTN and the IRPs are also expected to conduct a webinar to explain the new functionality and address implementation-related queries. Further details regarding the webinar will be communicated separately.
Stakeholders should monitor official announcements and refer to the prescribed technical documentation before implementing the changes in their accounting or invoicing systems.
6. Action Points for Taxpayers and Businesses
Businesses potentially covered by the new facility should consider taking the following preparatory steps:
- Review transactions involving unregistered domestic suppliers that attract RCM.
- Identify imported services on which GST is payable under RCM.
- Assess whether the applicable turnover threshold and other legal conditions are satisfied.
- Coordinate with ERP vendors, GSPs, ASPs and other system integration partners.
- Test the new supply categories in the sandbox environment before production deployment.
- Track official announcements concerning the release note, production launch and effective date.
Conclusion
The introduction of RCMDOM and RCMIMP represents an expansion of the GST e-invoicing framework to accommodate specified self-invoices generated by recipients under the Reverse Charge Mechanism.
The facility is intended to support the reporting of qualifying domestic supplies received from unregistered persons and imported services through authorised IRPs. Businesses and technology partners should begin the necessary technical preparations while awaiting the formal announcement of the production rollout and applicable compliance requirements.
Official updates: Taxpayers should regularly visit the GST e-Invoice Portal for the latest announcements and implementation guidance.
Note: The availability of a functionality in a sandbox environment does not, by itself, establish that mandatory reporting has commenced. The applicable GST notifications and official implementation announcements should be checked before determining the compliance position.
Also Read: GST ITC Set-Off Rules Changed from January 2026 — A Practical Guide for Taxpayers
File GST Return
