Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of…
Full official 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)
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Official publication date
The new functionality would enable eligible registered taxpayers to generate Invoice Reference Numbers (IRNs) for such self-invoices in accordance with the applicable provisions of GST law.
Who this is for
The new functionality is intended for registered taxpayers having an Aggregate Annual Turnover (AATO) of ₹5 crore and above (i.e. the current eligibility threshold for e-Invoicing), subject to the relevant statutory provisions and notifications to be issued by the government in this regard.
Important to know
Taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), ERPs and other integration partners may access the sandbox environments through the respective IRP portals listed below to undertake testing and prepare their systems for integration. The functionality is presently available for sandbox testing and integration. The date of production rollout and commencement of the associated reporting requirements would be communicated in due time. Taxpayers, GSPs, ASPs, ERPs and other stakeholders are requested to sensitise their wider ecosystem partners about these changes and undertake the necessary system development, integration and testing activities to ensure readiness for implementation.
Source & history
Prepared automatically from the official source; AI may help select excerpts. Individual human review is not implied. Check the original for complete details.
Source last read: 16 Oct 2026