The Goods and Services Tax Network (GSTN), on October 16, 2026, announced enhancements to the e-invoicing system following the recommendation of the 57th GST Council meeting. The facility introduces two new supply types for eligible registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore or more: RCMDOM for specified domestic supplies received from unregistered persons under the Reverse Charge Mechanism (RCM), and RCMIMP for imports of services from suppliers located outside India.
The enhanced facility will enable eligible registered recipients to report recipient-generated self-invoices through authorised Invoice Registration Portals (IRPs) and obtain Invoice Reference Numbers (IRNs), subject to prescribed invoice particulars and validations. The functionality has been implemented in the sandbox environments of all six authorised IRPs to facilitate testing and system integration by taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), ERP providers and other stakeholders. The technical specifications, business validations and validation codes will be uniform across all six IRPs.
The facility is currently available for sandbox testing only. The production rollout date and commencement of reporting requirements will be communicated separately, subject to applicable GST law and government notifications. NIC IRP-1 will issue a detailed release note, and GSTN and the IRPs will separately communicate webinar details. Stakeholders are advised to prepare their systems and monitor the official e-Invoice portal for further updates.
