India: GSTN opens sandbox for IRN on reverse-charge self-invoices — RCMDOM and RCMIMP
GSTN Advisory 678, dated 16 October 2026, introduces e-invoicing for recipient-generated self-invoices under the reverse charge mechanism, adding two supply types: RCMDOM for specified domestic supplies received from unregistered persons, and RCMIMP for imports of services. Eligible recipients will generate an IRN for these self-invoices through authorised IRPs, and sandbox testing is live across six IRPs. It follows the 57th GST Council recommendation to extend e-invoicing to RCM purchases and service imports for taxpayers with aggregate annual turnover of INR 5 crore and above. No production date has been announced — rollout and the start of reporting will be notified separately, and existing e-invoicing rules are unchanged meanwhile. The significance is that this is a new document flow rather than a threshold change: the buyer becomes an issuer, so AP rather than AR has to produce a compliant structured document, and most Indian ERP configurations have no path for that today. Worth building against the sandbox now rather than waiting for the notification.