e-Invoicing for Reverse Charge Self-Invoices: RCMDOM and RCMIMP Explained (2026)

  • CA Meet Dhrangadhariya
  • October 16, 2026

Table of content

  • 5 min read

    Last updated: 16 October 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP

    Quick summary

    • GSTN has added two new e-invoice supply types, RCMDOM and RCMIMP, so a registered recipient can report a self-invoice for reverse charge purchases and get an IRN.
    • RCMDOM covers specified domestic supplies from unregistered persons under reverse charge. RCMIMP covers import of services from suppliers outside India.
    • The intended threshold is aggregate annual turnover of ₹5 crore and above, the same as the current e-invoicing limit, but only once the government notifies it.
    • For now it is sandbox only on all six IRPs. The production date has not been announced, so nothing is mandatory yet.

    On 16/10/2026 GSTN published a notice on its portal introducing e-invoicing for self-invoices raised under reverse charge. Until now, e-invoicing has been a supplier’s job: the seller reports a B2B invoice and gets an Invoice Reference Number (IRN). This change lets the buyer do it for purchases where the buyer, not the seller, pays the tax.

    One point before anything else. This is a system enhancement, available only for testing. The notice itself says the scope, applicability and effective date will be governed by notifications still to be issued, and the production date will be communicated later. Nothing here is mandatory today.

    Why this is happening

    The 57th GST Council meeting (08/10/2026) recommended extending e-invoicing to domestic supplies received from an unregistered person where tax is payable under reverse charge, and to import of services, for taxpayers with aggregate annual turnover of ₹5 crore and above. This notice is the e-invoice system being prepared to carry that recommendation. For the wider meeting, see our post on the 57th GST Council meeting.

    The notice at a glance

    The two new supply types

    Supply type What it covers Who reports
    RCMDOM Self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient pays tax under reverse charge The registered recipient
    RCMIMP Self-invoices for import of services from suppliers located outside India, where the registered recipient pays tax under reverse charge The registered recipient

    “Specified” matters. The notice does not list which domestic supplies are covered; that will come from the government’s notifications. Do not assume every reverse charge purchase will be included.

    How reporting is meant to work

    1. The recipient raises a self-invoice for the reverse charge transaction.
    2. While reporting it through an authorised IRP, the recipient selects the supply type code, RCMDOM or RCMIMP.
    3. The IRP validates the prescribed particulars.
    4. On success, an IRN is generated for that self-invoice, in line with the e-invoice specifications.

    Only eligible and active registered recipients will be able to report in this way.

    What is live today

    The enhancements are in the sandbox of all six authorised IRPs. The validations and validation codes are uniform across them.

    IRP Sandbox portal
    NIC IRP-1 einvoice1.gst.gov.in
    NIC IRP-2 einvoice2.gst.gov.in
    Cygnet IRP-3 einvoice3.gst.gov.in
    Clear IRP-4 einvoice4.gst.gov.in
    EY IRP-5 einvoice5.gst.gov.in
    IRIS IRP-6 einvoice6.gst.gov.in

    The developer portal is einv-apisandbox.nic.in. NIC IRP-1 will publish a release note with the technical specifications, business validations and validation codes, and GSTN with the IRPs will run a webinar whose details are yet to be announced.

    Who should pay attention

    • Businesses with turnover of ₹5 crore and above that buy from unregistered suppliers or import services such as software, cloud, consulting or licences from abroad.
    • ERP and accounting software users. Self-invoices will need a new supply type and IRP integration, which takes development and testing time.
    • GSPs, ASPs and integration partners, who are asked to prepare their systems and sensitise their customers.
    • Smaller businesses are outside the intended threshold, but should still watch the notification in case it changes.

    What to do now

    1. Do not treat this as mandatory yet. Wait for the notification that fixes the scope and effective date.
    2. Map your reverse charge purchases. List the domestic purchases from unregistered persons and the imports of services you account for under reverse charge each month, with volumes.
    3. Ask your software vendor whether and when RCMDOM and RCMIMP will be supported, and test in the sandbox once they do.
    4. Check your turnover against ₹5 crore using the same aggregate annual turnover test you already apply for e-invoicing.
    5. Follow the release note and webinar from NIC IRP-1 and GSTN, and visit the e-invoice portal for updates.

    How CSM & Co LLP can help

    We can map your reverse charge transactions, tell you which of them are likely to fall under the new self-invoice reporting once notified, and review how your accounting software handles self-invoices today so you are ready for the sandbox and the production date. Please reach out to our team and we will be happy to assist.

    Frequently asked questions

    What are RCMDOM and RCMIMP in e-invoicing?

    They are two new supply types in the e-invoice system. RCMDOM is for recipient generated self-invoices on specified domestic supplies from unregistered persons under reverse charge. RCMIMP is for recipient generated self-invoices on import of services from suppliers outside India.

    Is e-invoicing for reverse charge mandatory now?

    No. GSTN says the facility is available only in the sandbox of the six IRPs. The date of production rollout and the start of the reporting requirement will be communicated later, and the scope and effective date will be governed by notifications.

    Who will have to report these self-invoices?

    The functionality is intended for registered taxpayers with aggregate annual turnover of ₹5 crore and above, the current e-invoicing threshold, subject to the notifications still to be issued.

    Who generates the invoice, the supplier or the recipient?

    The registered recipient. Ordinary B2B e-invoices are reported by the supplier, but here the recipient who is liable to pay tax under reverse charge reports the self-invoice through an authorised IRP.

    Where can I test this?

    In the sandbox of all six IRPs, and on the NIC e-Invoice API developer portal at einv-apisandbox.nic.in. NIC IRP-1 will issue a release note with the technical specifications and validation codes.

    Where did this come from?

    The 57th GST Council meeting recommended extending e-invoicing to reverse charge supplies from unregistered persons and to import of services for taxpayers with turnover of ₹5 crore and above. This GSTN notice is the system side of that recommendation.

    Official sources

    Disclaimer

    This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.

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    e-Invoicing, GSTN Advisory, IRN, IRP, RCMDOM, RCMIMP, Reverse Charge Mechanism

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