GST e-Invoicing Extended to Buyers for Service Imports and Unregistered Purchases
Businesses making over ₹5 crore must soon generate GST e-invoices for service imports and purchases from unregistered suppliers.
- Document
- e-Invoice
- Dated
- 16 Oct 2026
- Effective
- Currently available in sandbox testing; production rollout date to be communicated in due time.
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- GST e-invoicing will cover buyer self-invoices under reverse charge rules.
- This applies to businesses with annual turnover of ₹5 crore or more.
- New codes RCMDOM and RCMIMP are added for domestic and import purchases.
- The feature is currently available only for software testing in sandbox mode.
- The final live launch date will be announced by GSTN later.
In short
Goods and Services Tax Network (GSTN) issued this advisory to introduce e-invoicing for buyer-generated self-invoices. Businesses with turnover over ₹5 crore pay GST directly under reverse charge mechanism (where buyer pays tax directly) for service imports and unregistered local purchases. GSTN is adding new features to let buyers upload these self-invoices to get an Invoice Reference Number (unique official ID number).
What has changed
How it worked before
Previously, e-invoicing was used almost exclusively by registered sellers issuing invoices to other businesses. When buyers created self-invoices for service imports or purchases from unregistered sellers, they did not need or have a way to generate e-invoices on the GST portal.
What has changed
GSTN introduced two new e-invoice supply codes: RCMDOM for local purchases from unregistered sellers and RCMIMP for service imports. Buyers with an annual turnover of ₹5 crore and above will now generate an e-invoice for these self-invoices. The testing portal is open now, but the rule is not yet mandatory on the live portal.
Who this affects
This affects you if your GST-registered business has an annual turnover of ₹5 crore or more and you import services or buy goods or services from unregistered Indian suppliers.
An example
Consider an Indian software firm with ₹8 crore annual turnover that hires a consultant in Europe for ₹2 lakh. Under GST rules, the firm pays tax on this service import using a self-invoice under reverse charge. Previously, they simply generated an internal invoice and paid tax in their GSTR-3B return. Once this rule goes live, the firm must upload this self-invoice to the e-invoice portal using code RCMIMP to get an e-invoice reference number.
What you should do
Check with your accounting software or ERP vendor to ensure they are updating your system for RCMDOM and RCMIMP codes. Ask your technical team to test the feature in the GST sandbox portal before the official live launch date is announced.
If you do nothing
Right now, nothing happens if you do not test this because it is only available in testing mode. However, once mandatory, failing to generate e-invoices for self-invoices may prevent you from claiming input tax credit (tax refund on business expenses). It could also lead to penalties for issuing non-compliant tax invoices under GST rules.
The terms explained
- reverse charge mechanism
- A GST rule where the buyer pays tax directly to the government instead of the seller.
- self-invoice
- An invoice created by a buyer when purchasing from an unregistered seller or importing services.
- Invoice Reference Number
- A unique official ID number generated by the GST portal for every approved e-invoice.
- input tax credit
- A GST discount reducing tax on sales by subtracting tax paid on purchases.
The original document
| Issued by | GSTN |
|---|---|
| Document | e-Invoice |
| Full title | 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) |
| Issued on | 16 October 2026 |
| Effective | Currently available in sandbox testing; production rollout date to be communicated in due time. |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
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