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