Summary
GSTN has introduced two new supply types so recipients can report RCM self-invoices on the Invoice Registration Portals and get an IRN: RCMDOM for domestic purchases from unregistered persons, and RCMIMP for import of services. It is aimed at taxpayers with turnover of Rs 5 crore or more; testing is live in all six IRP sandboxes, but the production start date has not yet been announced.
What it means for you
Businesses above Rs 5 crore turnover should get their ERP or billing software ready to generate RCM self-invoices as e-invoices.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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