GSTN Advisory: e-Invoicing for RCM Self-Invoices — New RCMDOM & RCMIMP Codes Explained

What's new: e-Invoicing for RCM self-invoices
New codes: RCMDOM & RCMIMP
Who: AATO ₹5 crore and above
Status: Live in sandbox (testing) now

The short version

GSTN is enhancing the e-Invoicing system to let registered recipients generate e-invoices (with IRN) for their own RCM self-invoices.
Two new supply-type codes: RCMDOM (domestic supplies from unregistered persons under reverse charge) and RCMIMP (import of services from suppliers outside India).
Applies to taxpayers with Aggregate Annual Turnover of ₹5 crore and above (the current e-invoicing threshold).
It's in sandbox now across all six IRPs for testing — the production rollout date will be announced later. This is your window to get systems ready.

If your business pays GST under reverse charge — on services imported from abroad, or on specified supplies from unregistered domestic suppliers — a significant change is coming to how you document it. GSTN has announced that e-invoicing will extend to recipient-generated self-invoices, with two new supply codes and sandbox testing already open. Here's what it means and how to prepare.

What's changing

Flowing from the 57th GST Council's recommendation to extend e-invoicing to RCM transactions, GSTN is enhancing the e-invoice framework so that eligible registered recipients can generate an Invoice Reference Number (IRN) for their self-invoices under reverse charge. Until now, e-invoices were ordinarily generated by registered suppliers; this extends the facility to the recipient for specified RCM transactions.

Two new supply types

Code	Covers
RCMDOM	Recipient-generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay tax under RCM.
RCMIMP	Recipient-generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable under RCM.

Who it applies to

The functionality is intended for registered taxpayers with an Aggregate Annual Turnover (AATO) of ₹5 crore and above — the current e-invoicing eligibility threshold — subject to the statutory provisions and notifications the government will issue. The exact scope and effective date will be governed by those notifications.

How reporting will work

Raise your RCM self-invoice for the specified domestic or imported-service transaction, as required under GST law.
Select the correct supply code — RCMDOM or RCMIMP — while reporting the self-invoice through an authorised Invoice Registration Portal (IRP).
Submit the invoice particulars. On successful validation, an IRN is generated per the e-invoice specifications.

Already live for testing — across all six IRPs

The enhancements are available in the sandbox environments of all six authorised IRPs (NIC IRP-1 and IRP-2, Cygnet, Clear, EY and IRIS). Taxpayers, GSPs, ASPs, ERPs and integration partners can test now. Business validations and validation codes will be uniform across all six IRPs, per the technical specifications and release note from NIC IRP-1. GSTN and the IRPs will also run a webinar on the new functionality.

What this means for your business

Standardised self-invoicing. Your RCM self-invoices for imports of services and specified domestic supplies move into the e-invoice/IRN framework — a cleaner link between the GST you pay and what you report.
System readiness is the task. Most businesses won't replace their accounting software, but your ERP / billing system (or your GSP/ASP) must be able to generate these self-invoices with the right supply code and obtain an IRN.
Reconciliation gets tighter. This plugs a gap in the GSTR-3B vs GSTR-2B / IMS matching chain — accurate RCM reporting will matter more.
No production date yet. It's sandbox-only for now; the go-live will be communicated in due course — so prepare, don't wait.

How to prepare now

Identify your RCM transactions — imported services (SaaS, cloud, consulting) and specified domestic supplies from unregistered persons.
Talk to your ERP / GSP / ASP about testing RCMDOM and RCMIMP in the IRP sandbox and building the integration.
Standardise your self-invoice data so it's ready for IRN generation.
Watch for the NIC release note, the webinar and the production-rollout notification.

Frequently asked

What are RCMDOM and RCMIMP?

New e-invoice supply-type codes. RCMDOM is for recipient-generated self-invoices on specified domestic supplies from unregistered persons under RCM; RCMIMP is for self-invoices on import of services from outside India under RCM.

Who needs to comply?

Registered taxpayers with AATO of ₹5 crore and above (the current e-invoicing threshold), subject to the notifications the government issues.

Is it live already?

It's available in the sandbox (testing) environment of all six IRPs now. The production rollout date and the start of reporting requirements will be announced later.

Do I need new software?

Most likely not a replacement — but your ERP/billing system or GSP/ASP must be able to generate these self-invoices with the right supply code and obtain an IRN. Start testing in the sandbox.

Pay GST under reverse charge on imports or RCM supplies?

efiletax helps ₹5 crore+ businesses get RCM self-invoicing right — RCMDOM/RCMIMP reporting, IRN generation and reconciliation — and prepare systems before the production rollout.

Talk to our GST team

Disclaimer: This article summarises a GSTN advisory (16 October 2026) on e-invoicing for recipient-generated self-invoices under RCM — the new RCMDOM and RCMIMP supply types — and is current as at the date of publication. The functionality is presently available for sandbox testing; scope, applicability and the production-rollout date are governed by the applicable notifications and provisions of GST law. This is not legal or tax advice — please verify against the official GSTN/e-invoice portal advisories and consult a qualified professional. Talk to efiletax if you need help.