Kworia News
Articles for India
This hub covers India's e-invoicing framework under the GST regime, including the Invoice Registration Portal, IRN generation, the e-way bill system, and the phased rollout that has progressively lowered the turnover threshold for mandatory compliance. Readers find structured guidance on technical integration with the IRP, QR code requirements, and how recent GSTN advisories affect businesses operating across Indian states.
India's GST Network introduced two new e-invoicing supply type codes—RCMDOM and RCMIMP—on 18 October 2026 to facilitate recipient-generated self-invoices under the reverse-charge mechanism. RCMDOM covers domestic RCM transactions while RCMIMP addresses import-related scenarios. These codes enhance digital compliance within India's GST system.
India's GSTN has extended its e-invoicing framework to include recipient-generated self-invoices under RCM, effective October 16, 2026. The mandate applies to registered taxpayers with an aggregate annual turnover of ₹5 crore and above, covering RCMDOM and RCMIMP transactions. Sandbox testing environments are now live across authorized IRPs.
