India’s GST Network has added RCMDOM and RCMIMP reporting codes for recipient-generated self-invoices, but the facility is currently limited to sandbox testing and carries no live filing obligation.
The Goods and Services Tax Network has expanded India’s e-invoicing system to cover recipient-generated self-invoices raised under the reverse charge mechanism, a change that will matter most for larger registered businesses handling specified purchases from unregistered suppliers and imports of services. According to the advisory, the move follows recommendations made at the 57th GST Council meeting and is designed to bring reverse-charge self-invoicing more directly into the digital reporting framework.
The new facility adds two supply categories to the existing system: RCMDOM, for certain domestic supplies from unregistered persons, and RCMIMP, for imports of services. GSTN says registered taxpayers with aggregate annual turnover of ₹5 crore or more can use the feature, subject to the applicable GST rules and notifications that define the scope and effective date. When a taxpayer reports a self-invoice through an authorised Invoice Registration Portal, the relevant supply type must be selected before an Invoice Reference Number is generated.
For now, the facility is available only in the sandbox environment across all six authorised invoice registration portals, allowing taxpayers, GST Suvidha Providers, application service providers and ERP vendors to test integrations before live rollout. GSTN has not yet announced when production use will begin or when reporting under the new process will become mandatory. It also said detailed technical specifications, validation rules and operational requirements will be issued separately by NIC IRP-1, while GSTN and the IRPs plan to hold a webinar to explain the change further.
The advisory effectively gives businesses time to review how they currently handle reverse-charge self-invoicing and to make sure accounting and enterprise resource planning systems can cope with the new reporting codes. Industry commentary on the advisory has said the facility is meant to streamline compliance for eligible taxpayers, but the key point for now is that the change remains in testing mode and does not yet impose a live filing obligation.
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