From 1 January 2027, businesses that must issue e-invoices will also have to generate an IRN for the self-invoices they raise under reverse charge. CBIC Notification No. 04/2026-Central Tax, dated 26 October 2026, extends e-invoicing to two new kinds of transaction:
- purchases from unregistered persons where the buyer pays GST under reverse charge;
- import of services.
Who is affected
- Registered businesses with aggregate turnover above ₹5 crore in any financial year from 2017-18, which already issue e-invoices for B2B sales and exports.
- Entities already exempt from e-invoicing are not affected, because the notification changes only the list of covered transactions.
What to do
- Ask your ERP or billing provider to add the two new supply types. GSTN's advisory of 16 October 2026 calls them RCMDOM (domestic reverse charge purchases from unregistered persons) and RCMIMP (import of services).
- Test now. Both types are already live in the sandbox of all six Invoice Registration Portals.
- List your recurring reverse charge purchases and foreign service bills, such as software subscriptions, so nothing is missed in January.
The CGST (Amendment) Rules, 2026 add the same two codes to the e-invoice schema (FORM GST INV-01), also from 1 January 2027.
Sources: Notification 04/2026-Central Tax, GSTN advisory, 16 October 2026 (ICAI mirror).
