New e-Invoice Facility for Self-Invoices under RCM – RCMDOM & RCMIMP
GSTN has announced the introduction of two new e-invoice supply types, RCMDOM and RCMIMP, to facilitate the reporting of recipient-generated self-invoices for specified reverse charge transactions. The facility is intended for registered taxpayers having Aggregate Annual Turnover (AATO) of ₹5 crore and above. Sandbox testing has commenced, while the production rollout date is yet to be announced.
Key Changes
1. New Supply Types Introduced
RCMDOM (Reverse Charge Mechanism – Domestic): This supply type will facilitate reporting of recipient-generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay GST under the Reverse Charge Mechanism (RCM).
RCMIMP (Reverse Charge Mechanism – Import of Services): This supply type will facilitate reporting of recipient-generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable to pay GST under RCM.
2. Applicability and Eligibility
The facility is intended for registered taxpayers having AATO of ₹5 crore and above, subject to the applicable statutory provisions and government notifications.
The scope, effective date and mandatory reporting requirements will be governed by the relevant notifications and applicable GST law.
3. IRN Generation for Self-Invoices
Eligible registered recipients will be able to report qualifying self-invoices through authorised Invoice Registration Portals (IRPs) by selecting the appropriate supply type, RCMDOM or RCMIMP.
Upon successful validation, an Invoice Reference Number (IRN) will be generated in accordance with the applicable technical specifications.
4. Sandbox Testing Available
The new functionality has been implemented in the sandbox environments of all six authorised IRPs. Taxpayers, ERP providers, GST Suvidha Providers (GSPs) and other integration partners can undertake testing and system integration.
Detailed technical specifications, business validations and validation codes will be provided through the relevant release documentation.
Key Recommendation for Businesses
- Review RCM processes: Identify domestic purchases from unregistered suppliers and import-of-service transactions requiring recipient-generated self-invoices.
- Coordinate with ERP teams: Assess the changes needed to support RCMDOM and RCMIMP, including invoice generation, validation and IRN integration.
- Prepare for implementation: Use the sandbox environment to test the functionality and coordinate with the relevant IRP or technology provider.
- Monitor official notifications: Do not treat sandbox availability as the commencement of mandatory production reporting. Confirm the effective date and applicable legal requirements before implementation.
Important Clarification
As per the GSTN advisory dated 16 October 2026, the functionality is currently available for sandbox testing. The production rollout date and commencement of associated reporting requirements are yet to be communicated.
Taxpayers should continue to comply with the existing statutory requirements for self-invoicing and payment of tax under RCM.
Official Resources
Disclaimer: This update is based on the GSTN advisory dated 16 October 2026. Taxpayers should refer to the applicable notifications, statutory provisions and subsequent official clarifications before taking a compliance position.