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Showing posts with the label GST Updates 2026

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

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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...

GST Appeal Against NIL Demand Order: What the New APL-01 Update Means (2026)

You disagree with a GST demand order, so you decide to challenge it. You log in to the portal, open the appeal form, and the system refuses to let you go ahead. For many taxpayers this was exactly the situation: the order showed the demand as NIL or Zero , and the portal treated that as “nothing to appeal against”. On 7 September 2026 , GSTN removed this block. This blog explains what a NIL demand order is, why the problem existed, what the new advisory says, who can use it, and what it does not change. Quick summary before we start: GSTN has removed the portal validation that stopped appeals against NIL or Zero demand orders. You can now file Form GST APL-01 against such an order, if a dispute about your liability still exists. This applies where you had already paid the amount before the order was issued. It is a portal fix. It is not a new right, and it does not decide the appeal for you. The advisory says nothing about time limits or pre-deposit, so check those separately. ...