RCM Self-Invoices Are Coming Under E-Invoicing: What RCMDOM and RCMIMP Mean for Your Business


PayTaxs infographic explaining RCM self-invoices under e-invoicing, including RCMDOM and RCMIMP codes, updated reporting requirements, compliance impact, and key business changes.
New e-invoice supply types RCMDOM and RCMIMP, based on the GSTN notice of 16 October 2026

GSTN has announced that e-invoicing will be extended to recipient-generated self-invoices under the Reverse Charge Mechanism (RCM). Two new supply types, RCMDOM and RCMIMP, are being added. The facility is meant for taxpayers with an aggregate annual turnover (AATO) of ₹5 crore and above. For now it is available only in the sandbox, and the date for going live has not been announced.

What has GSTN announced?

On 16 October 2026, GSTN published a notice on e-invoicing for recipient-generated self-invoices under RCM. The GST Council, in its 57th meeting, recommended extending e-invoicing to two types of transactions for taxpayers with an AATO of ₹5 crore and above:

  • Domestic supplies received from an unregistered person, where tax is payable under RCM
  • Import of services

To make this possible, the e-invoice system is being enhanced so that eligible registered recipients can report their own self-invoices and receive an Invoice Reference Number (IRN). Until now, invoices under the e-invoice system are ordinarily reported by the registered supplier. This update extends the facility to eligible recipients for specified RCM transactions.

RCMDOM and RCMIMP: the two new supply types

Supply type

What it covers

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

In simple words: when you buy something and the law makes you, the buyer, responsible for paying the GST, you raise the invoice yourself. That is a self-invoice. This update brings such self-invoices into the e-invoice system.

An unregistered person is a seller who has not taken GST registration, so they cannot issue a GST tax invoice. If you want to know what registration costs, see our guide to GST registration fees. RCM is also different from GST TDS: RCM decides who pays the tax, while GST TDS is a small deduction made at the time of payment.

For a worked example of an import of services under RCMIMP, see our e-invoicing for RCM self-invoices explainer.

Who does this apply to?

According to the notice, the facility is intended for registered taxpayers with an AATO of ₹5 crore and above, which is the current e-invoicing threshold. This is subject to the statutory provisions and notifications that the government is yet to issue. If your turnover is below ₹5 crore, the notice does not extend the requirement to you, but keep an eye on future notifications. If you are a small supplier or freelancer yourself, our guide to GST for freelancers in India explains how GST applies to you.

How will reporting work?

Based on the notice, the process is expected to look like this:

  1. The eligible taxpayer prepares the self-invoice for the specified RCM purchase.
  2. While reporting it through an authorised Invoice Registration Portal (IRP), the taxpayer selects the supply type code, RCMDOM or RCMIMP.
  3. The IRP validates the prescribed invoice particulars.
  4. On successful validation, an IRN is generated.

The exact fields, business validations and validation codes will be published in a detailed release note by NIC IRP-1.

Read More:- GST Notices A-Z Guide

What is still not decided?

The notice is clear that several things are still open:

  • The date on which the feature goes live in production, and when reporting becomes required
  • The final scope, applicability and effective date, which will be governed by notifications under GST law
  • The exact range of domestic supplies that count as specified supplies
  • The technical specifications, validations and codes, which will come in the NIC IRP-1 release note
  • A webinar that GSTN and the IRPs will organise, with details to follow

Until these are notified, treat this as a preparation window, not a compliance deadline.

What should you do now?

If your AATO is ₹5 crore or more, these steps are sensible while you wait for the notifications:

  • Confirm your turnover position. Check whether you are already under e-invoicing and where your AATO stands.
  • List your RCM purchases. Go through the last year and note domestic purchases from unregistered persons and imports of services where you paid tax under RCM.
  • Talk to your billing or ERP provider. Ask whether they are testing RCMDOM and RCMIMP in the sandbox and when they expect to be ready.
  • Tidy up your vendor data. For import of services, keep supplier details and invoice information organised and easy to pull.
  • Check how RCM is handled today. Look at how self-invoices, tax payment and input tax credit entries for RCM are recorded in your books, and fix gaps before a new reporting step is added. A regular GST reconciliation helps you catch missing or wrong entries early.
  • Watch for updates. Follow the official e-invoice portal and the notifications that will set the date and scope.

Where can developers and ERP teams test?

GSTN says the enhancements are live in the sandbox environments of all six authorised IRPs. Taxpayers, GST Suvidha Providers, ERPs and other integration partners can test through the respective IRP portals. The NIC e-Invoice API Developer Portal is at https://einv-apisandbox.nic.in/ and the official e-invoice portal is at https://einvoice.gst.gov.in.

More GST updates you may have missed

How Paytaxs can help

The Paytaxs GST team can help you work out which of your RCM purchases may be affected, review how RCM and input tax credit are recorded in your books, and prepare a checklist to share with your billing or ERP partner. If you want to talk it through, see our GST services or contact the GST team.

Frequently asked questions

Is this mandatory from today? No. The notice says the functionality is currently available for sandbox testing and integration. The production rollout date and the start of reporting will be communicated later.

Does this change who pays GST under RCM? The notice is about reporting RCM self-invoices through the e-invoice system. It does not announce a change in who is liable to pay the tax.

What is an IRN? An Invoice Reference Number is a unique number generated by the IRP after the invoice details are submitted and validated.

My turnover is below ₹5 crore. Do I need to do anything? As per the notice, the facility is intended for taxpayers at the current e-invoicing threshold of ₹5 crore and above. If you are below it, no action is required right now, but future notifications may change the position.

Where will the final rules be published? The scope, applicability and effective date will be set by notifications under GST law. GSTN also says that a detailed release note and a webinar will follow.

Read More:- GST Appeal Against NIL Demand Order

Sources

  • GSTN, News and Updates: notice dated 16 October 2026 on e-invoicing for recipient-generated self-invoices under RCM (RCMDOM and RCMIMP)
  • Official e-invoice portal: https://einvoice.gst.gov.in
  • NIC e-Invoice API Developer Portal (sandbox): https://einv-apisandbox.nic.in/
Location: India

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