- GST e-invoicing will be extended to recipient-generated self-invoices under reverse charge for domestic purchases from unregistered persons (RCMDOM) and import of services (RCMIMP).
- The facility is intended for registered taxpayers with aggregate annual turnover of ₹5 crore or more, subject to applicable GST notifications and law.
- Eligible taxpayers will be able to report such self-invoices through an authorised IRP and obtain an IRN after validation.
- Two new supply type codes are being added to the e-invoice system: RCMDOM for domestic RCM supplies from unregistered persons and RCMIMP for import of services under RCM.
- The new functionality is already available in sandbox environments of all six authorised IRPs for testing and integration.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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