GSTN Introduces RCMDOM and RCMIMP Supply Types for e-Invoicing of Self-Invoices Under Reverse Charge
The GST e-Invoicing framework is set to expand with the introduction of two new supply types, RCMDOM and RCMIMP, to facilitate reporting of recipient-generated self-invoices for specified transactions covered under the Reverse Charge Mechanism (RCM). The facility is intended for eligible registered taxpayers having an Aggregate Annual Turnover (AATO) of Rs.5 crore and above, subject to applicable statutory provisions and government notifications.
In its communication dated 16 October 2026, GSTN announced that the necessary system enhancements have been implemented in the sandbox environments of all six authorised Invoice Registration Portals (IRPs). The new functionality will enable eligible taxpayers to test the reporting of such self-invoices and prepare their systems for integration.
1. What Are RCMDOM and RCMIMP?
Under the proposed enhancement, two new supply type codes are being incorporated into the existing e-Invoice framework.
| Supply Type | Meaning and Applicability |
|---|---|
| RCMDOM | Recipient-generated self-invoices for specified domestic supplies received from unregistered persons where the registered recipient is liable to pay GST under RCM. |
| RCMIMP | Recipient-generated self-invoices for the import of services from suppliers located outside India where the registered recipient is liable to pay GST under RCM. |
These supply types are intended to facilitate the reporting of self-invoices by eligible recipients through an authorised IRP and the generation of an Invoice Reference Number (IRN), subject to the applicable requirements.
2. Why Is This Change Important?
Under the existing e-Invoice framework, reporting is ordinarily undertaken by registered suppliers for covered transactions. However, under the Reverse Charge Mechanism, the registered recipient may be required to issue a self-invoice for specified purchases from unregistered suppliers and for applicable transactions involving the import of services.
The new functionality seeks to extend the e-Invoice reporting facility to such recipient-generated self-invoices.
This enhancement is particularly relevant for businesses that regularly incur expenses or receive services attracting reverse charge liability. It will also require businesses and their technology partners to assess whether their accounting and ERP systems can accommodate the new supply type codes and associated validations.
3. Applicability and Turnover Threshold
The facility is intended for registered taxpayers having an Aggregate Annual Turnover (AATO) of Rs.5 crore or above, subject to the relevant statutory provisions and notifications.
Businesses should note the following:
• The Rs.5 crore threshold relates to the announced eligibility scope for the new functionality.
• The requirement applies to specified transactions covered under the relevant RCM provisions, not automatically to every purchase from an unregistered person or every import of services.
• The applicable legal requirements, scope and effective date will be governed by the relevant GST provisions and government notifications.
• The announcement of sandbox availability does not, by itself, establish that production reporting has commenced.
Accordingly, taxpayers should verify the applicable notifications and implementation instructions before treating the facility as a mandatory production compliance requirement.
4. How Will the New e-Invoicing Facility Work?
The proposed process involves the following broad steps:
Step 1: Identify the applicable RCM transaction
Determine whether the transaction is a specified domestic supply received from an unregistered person or an import of services covered under RCM.
Step 2: Prepare the self-invoice
Generate the recipient-issued self-invoice with the prescribed particulars in accordance with the applicable GST provisions and technical specifications.
Step 3: Select the appropriate supply type
Use RCMDOM for eligible domestic RCM transactions and RCMIMP for eligible import-of-services transactions while reporting the self-invoice through an authorised IRP.
Step 4: Submit the invoice details
Transmit the prescribed invoice particulars through the IRP interface or the relevant system integration, subject to the applicable business validations.
Step 5: Obtain the IRN
Upon successful submission and validation, an Invoice Reference Number (IRN) will be generated in accordance with the applicable e-Invoice specifications.
The detailed reporting procedure, mandatory fields, business validations and validation codes will be governed by the technical specifications and release note issued by NIC IRP-1.
5. Sandbox Testing Available on All Six IRPs
GSTN has confirmed that the required system enhancements for RCMDOM and RCMIMP have been implemented in the sandbox environments of all six authorised IRPs.
Conclusion
As on 16 October 2026, the facility is available only for sandbox testing and integration. The final production rollout date, applicable reporting requirements and effective date are yet to be announced. Taxpayers should await the official notification and detailed instructions from GSTN/NIC before treating this facility as an applicable compliance requirement. At present, businesses may use the testing facility to assess system readiness and prepare for future implementation.
Click here to read more :
https://services.gst.gov.in/services/advisoryandreleases/read/678
Disclaimer : This article is for informational purposes only and should not be construed as legal or professional advice. Taxpayers should consult their tax advisor based on the facts of their specific case before taking any action.
