The GST Network (GSTN) has enabled e-invoicing for self-invoices that recipients raise under the reverse charge mechanism, according to a Corplawupdates summary of GSTN Advisory No. 678, dated 16 October 2026. The facility is live in the test (sandbox) environment only. Spectate Media has not seen the advisory itself.
The two new document types
RCMDOM covers self-invoices for specified domestic supplies received from unregistered persons, where the recipient pays the tax under reverse charge. RCMIMP covers self-invoices for imports of services where the recipient is liable under reverse charge.
Who is covered
Registered taxpayers with aggregate annual turnover of ₹5 crore or more, which the summary says matches the current e-invoicing threshold. Eligible taxpayers choose the RCMDOM or RCMIMP code on an authorised invoice registration portal (IRP), and an invoice reference number is generated once the invoice passes validation.
Where it can be tested
The sandbox is live on all six authorised IRPs (NIC IRP-1 and IRP-2, Cygnet, Clear, EY and IRIS) and on the NIC e-invoice API developer portal. The summary says validations are the same on all six, following the NIC IRP-1 specifications.
What is not decided
The advisory says the production date and the start of reporting will be communicated in due course. Scope, applicability and effective date are subject to statutory notifications. The summary cites a recommendation of the 57th GST Council as the policy basis. A detailed release note and a webinar are to follow, and software providers are asked to build and test now.
Key numbers
- Advisory: No. 678 (Dated 16 October 2026)
- New document types: 2 (RCMDOM and RCMIMP)
- Turnover threshold: ₹5 crore (Aggregate annual turnover)
- Go-live date: Not announced (Sandbox only)
What boards and CFOs should note
Three points stand out. First, companies above ₹5 crore of turnover that book reverse-charge purchases should expect to issue invoice reference numbers for those self-invoices once it goes live. Second, ERP and software teams can test now, since the sandbox is open. Third, nothing is mandatory yet, as no date has been announced.
Source: Corplawupdates, 17 October 2026. This is a summary of a news report, published as general information. It is not legal, tax or investment advice.
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