RCMDOM and RCMIMP: GST e-invoice for reverse charge self-invoices
GSTN now lets recipients report RCM self-invoices on the Invoice Registration Portals and get an IRN. Here is what the two new supply types cover, who is affected, and what to prepare.
By CA Abhishek Gupta · Updated 31 October 2026
What GSTN has announced
GST e-invoicing has so far covered invoices issued by a supplier. An advisory dated 16 October 2026 extends it to self-invoices that a recipient raises when it pays GST under reverse charge (RCM).
- Recipients can report RCM self-invoices on an authorised IRP and obtain an Invoice Reference Number (IRN).
- Two supply types are added: RCMDOM for specified domestic inward supplies and RCMIMP for import of services.
- The facility is aimed at registered taxpayers with aggregate annual turnover of Rs 5 crore or more.
- Testing is available in the sandbox of all six authorised IRPs. The production go-live date has not been announced.
RCMDOM and RCMIMP at a glance
| RCMDOM | RCMIMP | |
|---|---|---|
| Covers | Specified domestic supplies received from unregistered persons | Import of services from a supplier outside India |
| Who pays GST | Registered recipient, under reverse charge | Registered recipient, under reverse charge |
| Who raises the document | Recipient (self-invoice) | Recipient (self-invoice) |
| Reported on | Authorised IRP, to obtain an IRN | Authorised IRP, to obtain an IRN |
RCMDOM: domestic purchases from unregistered persons
When a registered person buys notified goods or services from an unregistered supplier and pays GST under reverse charge, it must issue a self-invoice. With RCMDOM, that self-invoice can be reported to the IRP and get an IRN, giving it the same digital trail as an outward e-invoice.
RCMIMP: import of services
On imported services the Indian recipient pays IGST under reverse charge and raises a self-invoice. RCMIMP lets that self-invoice be reported on the IRP. Typical cases are foreign software subscriptions, overseas consultancy and cross-border advertising.
Who is covered and what is still pending
The facility targets registered taxpayers with turnover of Rs 5 crore or more. As of 31 October 2026 two points are open: GSTN has not notified when reporting moves from sandbox to production, and NIC IRP-1 will publish the schema and validation rules separately. Until reporting is made mandatory, treat this as a preparation window, not a deadline.
Practical checklist
- List every RCM inward supply of the last 12 months, separating unregistered domestic suppliers from foreign service providers.
- Confirm a self-invoice is raised for each one today, within the time allowed under the GST rules.
- Ask your ERP or billing software vendor when RCMDOM and RCMIMP will be supported.
- Test a few self-invoices in an IRP sandbox once your software is ready.
- Reconcile RCM liability in GSTR-3B with the self-invoices so e-invoice data and returns match when reporting goes live.
Also see our daily update on this advisory.
Questions people ask
What is RCMDOM in GST e-invoicing?
A new e-invoice supply type for self-invoices a registered recipient raises when it pays GST under reverse charge on specified domestic supplies from unregistered persons.
What is RCMIMP?
The supply type for self-invoices on import of services, where the Indian recipient pays IGST under reverse charge.
Is e-invoicing of RCM self-invoices mandatory now?
Not yet. As of 31 October 2026 testing is live in IRP sandboxes, but the production go-live date has not been announced.
Sources
General information, not advice. Rules change and individual facts matter; take professional advice before acting.