{"id":90898,"date":"2026-10-25T14:12:25","date_gmt":"2026-10-25T08:42:25","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/rcm-self-invoice-e-invoicing-rcmdom-rcmimp\/"},"modified":"2026-10-25T14:12:25","modified_gmt":"2026-10-25T08:42:25","slug":"rcm-self-invoice-e-invoicing-rcmdom-rcmimp","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/rcm-self-invoice-e-invoicing-rcmdom-rcmimp\/","title":{"rendered":"E-Invoicing for RCM Self-Invoices: GSTN Opens RCMDOM and RCMIMP in Sandbox"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>GSTN has added two new supply types to the e-invoice system, RCMDOM and RCMIMP, so that a business paying GST under reverse charge can generate an IRN for its own self-invoice; the facility has been open for sandbox testing on all six invoice registration portals since GSTN&#8217;s advisory of 16 October 2026.<\/strong> It is not yet live for actual reporting. GSTN says the production date, and the date from which reporting starts, will be announced later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here is what the advisory says, who it is aimed at, and what to get ready before the reporting requirement is switched on.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What GSTN announced<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The GST Council, at its 57th meeting, recommended extending e-invoicing to two kinds of reverse charge purchases. GSTN&#8217;s advisory implements this on the technical side:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>RCMDOM<\/strong>: recipient-generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient pays tax under reverse charge.<\/li>\n\n\n\n<li><strong>RCMIMP<\/strong>: recipient-generated self-invoices for import of services from suppliers outside India, where the registered recipient pays tax under reverse charge.<\/li>\n\n\n\n<li><strong>Who reports:<\/strong> the registered recipient, not the supplier. It selects RCMDOM or RCMIMP, reports the self-invoice through an authorised IRP and receives an Invoice Reference Number (IRN) once the details pass validation.<\/li>\n\n\n\n<li><strong>Where:<\/strong> the sandbox environments of all six IRPs (NIC IRP-1 and IRP-2, Cygnet, Clear, EY and IRIS), with the same validations and error codes on each.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Who it affects<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The advisory says the facility is meant for registered taxpayers with an aggregate annual turnover (AATO) of &#8377;5 crore and above, the current e-invoicing threshold, subject to the notifications the Government will issue. Within that group, it matters to businesses that regularly:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>buy services from abroad, such as software subscriptions, cloud services, foreign consultants or overseas marketing, on which they pay IGST under reverse charge; or<\/li>\n\n\n\n<li>receive supplies from unregistered persons that fall under reverse charge, where the recipient must issue the invoice itself.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Their ERP vendors, GST Suvidha Providers (GSPs) and application service providers are the other audience: GSTN has asked them to build and test the integration now.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Where things stand<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Step<\/th><th>Status<\/th><\/tr><\/thead><tbody><tr><td>GST Council recommendation<\/td><td>57th meeting, 8 October 2026<\/td><\/tr><tr><td>GSTN advisory; RCMDOM and RCMIMP in sandbox on all six IRPs<\/td><td>16 October 2026<\/td><\/tr><tr><td>NIC IRP-1 release note with technical specifications and validation codes<\/td><td>To be issued<\/td><\/tr><tr><td>GSTN and IRP webinar<\/td><td>Details to be announced<\/td><\/tr><tr><td>Production rollout and start of reporting<\/td><td>Not yet announced; depends on Government notification<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">What it does not change<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No reporting obligation yet.<\/strong> The scope, applicability and effective date will be set by notification. Until then the facility exists only for testing.<\/li>\n\n\n\n<li><strong>The self-invoice itself is not new.<\/strong> Section 31(3)(f) of the CGST Act already requires a registered person paying tax under reverse charge on a supply from an unregistered person to issue the invoice. The change is that this invoice will be reported to an IRP.<\/li>\n\n\n\n<li><strong>Supplier-issued e-invoices are untouched.<\/strong> Registered suppliers continue to report B2B invoices as today.<\/li>\n\n\n\n<li><strong>Tax payment is unchanged.<\/strong> Reverse charge tax is still paid and reported in GSTR-3B as today. The advisory deals only with reporting the self-invoice.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What to do now<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Map your reverse charge purchases.<\/strong> List imports of services and purchases from unregistered persons on which you pay tax under reverse charge, with monthly volumes. This tells you how much the change will touch.<\/li>\n\n\n\n<li><strong>Check your self-invoice process.<\/strong> Confirm that self-invoices are being raised today, with a separate numbering series, and that they tie to the reverse charge liability in GSTR-3B.<\/li>\n\n\n\n<li><strong>Ask your ERP vendor or GSP<\/strong> when they will support RCMDOM and RCMIMP, and get them to test in the IRP sandbox. Ask also who will own IRN generation for these documents, since it sits with the buying team rather than with sales billing.<\/li>\n\n\n\n<li><strong>Watch for the NIC release note, the webinar and the notification.<\/strong> Do not start live reporting on assumptions about timing; GSTN will announce the production date.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Need help getting ready?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TAXAJ sets up and reviews <a href=\"https:\/\/www.taxaj.com\/gst-e-invoicing\" target=\"_blank\" rel=\"noopener\">GST e-invoicing<\/a> for businesses across India, including reverse charge and import of services, from offices in Delhi, Bengaluru, Goa and Bihar. For the wider set of 57th Council changes, see our explainer on <a href=\"https:\/\/www.taxaj.com\/learn\/gst-2-0-57th-council-reforms\/\" target=\"_blank\" rel=\"noopener\">GST 2.0 and the 57th Council reforms<\/a>. For every other GST update, see our <a href=\"https:\/\/www.taxaj.com\/gst-news-and-announcements\" target=\"_blank\" rel=\"noopener\">GST news and announcements<\/a> page.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/bookings.taxaj.com\/\" target=\"_blank\" rel=\"noopener\">Talk to our GST team<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Source: GSTN advisory &#8220;Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)&#8221;, 16 October 2026, <a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/678\" target=\"_blank\" rel=\"noopener\">GST portal News and Updates<\/a>. Last updated 25 October 2026. This is general information, not advice on any particular case, and it will be updated when the production date and notification are issued.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTN has added RCMDOM and RCMIMP supply types so businesses can generate IRNs for reverse charge self-invoices. The facility is in sandbox on all six IRPs from 16 October 2026; the production date is yet to be announced.<\/p>\n","protected":false},"author":1,"featured_media":90897,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6,974,13],"tags":[],"class_list":["post-90898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliances","category-gst","category-news-updates"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90898"}],"version-history":[{"count":0,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media\/90897"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}