India will require taxpayers with an annual turnover of INR 5 crore or more to report self-invoices under the reverse charge mechanism through the e-invoicing system from 1 January 2027.
India will extend e-invoicing from 1 January 2027 to self-invoices generated by recipients under the reverse charge mechanism, the Central Board of Indirect Taxes and Customs (CBIC) has announced.
The change covers domestic supplies from unregistered persons and imports of services, and applies to registered taxpayers with an aggregate annual turnover of INR 5 crore or above. The CBIC issued the notification on 26 October 2026, following an advisory from the Goods and Services Tax Network on 16 October 2026.
Recipients will report the invoices through authorised Invoice Registration Portals using two new supply types: RCMDOM for domestic supplies and RCMIMP for imports of services. An Invoice Reference Number will be assigned after successful validation.
The changes can be tested in the sandbox environments of all six portals. The production date will be announced later.
