Introduction of e-Invoicing Facility for Recipient Generated Self Invoices under Reverse Charge Mechanism for Domestic Supplies from Unregistered Persons (RCMDOM) and Import of Services (RCMIMP)
Dear Taxpayers, The GST Council, in its 57th meeting has recommended extending e-invoicing to domestic supplies received from an unregistered person where the tax is payable under reverse charge mechanism, as well as to the import of services, for taxpayers having aggregate annual turnover of Rs. 5 crore and above. Accordingly, the e-Invoicing system is being enhanced to facilitate the reporting of recipient generated self-invoices under the Reverse Charge Mechanism (RCM). Accordingly, two new supply types, namely RCMDOM (Reverse Charge Mechanism on Domestic) and RCMIMP (Reverse Charge Mechanism on Import of Services), are being introduced to enable reporting of self-invoices for specified domestic supplies received from unregistered persons under RCM and import of services from suppliers located outside India. The new functionality would enable eligible registered taxpayers to generate Invoice Reference Numbers (IRNs) for such self-invoices in accordance with the applicable provisions of GST law. 1. Introduction of New Supply Types The following two supply types are being incorporated into the existing e-Invoice framework: Supply Type Description RCMDOM Recipient generated self-invoices for specified domestic supplies received from unregistered persons, where the registered recipient is liable to pay tax under RCM. RCMIMP Recipient generated self-invoices for import of services from suppliers located outside India, where the registered recipient is liable to pay tax under RCM. 2. Applicability The new functionality is intended for registered taxpayers having an Aggregate Annual Turnover (AATO) of ₹5 crore and above (i.e. the current eligibility threshold for e-Invoicing), subject to the relevant statutory provisions and notifications to be issued by the government in this regard. The scope, applicability and effective date of the requirement would be governed by the applicable notifications and provisions of GST law. 3. Reporting of Recipient Generated Self-Invoices Under the existing B2B e-Invoice framework, invoices are ordinarily reported by registered suppliers. The proposed enhancement would extend the facility to eligible and active registered recipients for reporting self-invoices issued in respect of specified RCM transactions. For such transactions, taxpayers would be required to select the appropriate supply type code, RCMDOM or RCMIMP , while reporting the self-invoice through an authorised IRP. Upon successful submission and validation of the prescribed invoice particulars, an Invoice Reference Number (IRN) would be generated in accordance with the applicable e-Invoice specifications. 4. Implementation and Availability in Sandbox The necessary system enhancements for incorporating the two new supply types, RCMDOM and RCMIMP, have been implemented in the sandbox environments of all six authorised Invoice Registration Portals (IRPs). Taxpayers, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), ERPs and other integration partners may access the sandbox environments through the respective IRP portals listed below to undertake testing and prepare their systems for integration. IRP Portal URL NIC IRP-1 https://einvoice1.gst.gov NIC IRP-2 https://einvoice2.gst.gov.in Cygnet IRP-3 https://einvoice3.gst.gov.in Clear IRP-4 https://einvoice4.gst.gov.in EY IRP-5 https://einvoice5.gst.gov.in IRIS IRP-6 https://einvoice6.gst.gov.in NIC e-Invoice API Developer Portal : https://einv-apisandbox.nic.in/ The implementation, applicable business validations and validation codes for these two supply types would be uniform across all six IRPs, in accordance with the technical specifications and release note issued by NIC IRP-1.The functionality is presently available for sandbox testing and integration. The date of production rollout and commencement of the associated reporting requirements would be communicated in due time. 5. Further Guidelines, Webinar and Preparatory Activities NIC IRP-1 would issue a detailed release note covering the technical specifications, business validations, validation codes and other operational requirements relating to RCMDOM and RCMIMP. Taxpayers and integration partners are advised to refer to the release note for detailed implementation requirements. GSTN along with IRPs would also organise a webinar to explain the new functionality and address relevant implementation aspects. The details of the webinar would be communicated separately. Taxpayers, GSPs, ASPs, ERPs and other stakeholders are requested to sensitise their wider ecosystem partners about these changes and undertake the necessary system development, integration and testing activities to ensure readiness for implementation. Taxpayers are advised to regularly visit the official e-Invoice portal https://einvoice.gst.gov.in for further updates and announcements. Thanking You, Team GSTN
Annual Returns in the form of GSTR-9/9C for FY 2025-26
Dear Taxpayer Annual Returns in the form of GSTR-9/9C for FY 2025-26 have been enabled on the GST portal from 8th October 2026. Please ensure that all returns (GSTR 1 and GSTR 3B) for FY 2025-26 are filed to enable the tile of GSTR-9/9C. Further, in case of any assistance in filing the Annual Returns, the taxpayers are advised to raise a ticket on GSTN helpdesk at https://selfservice.gstsystem.in/. Thanks, Team GSTN
FAQs in relation to recommendations of the 57th GST Council Meeting
The FAQs on the 57th GST Council Meeting provide clarifications on key GST recommendations, procedural changes and their implications for taxpayers and businesses. They cover GST registration and amendments, cancellation procedures, simplified registration for eligible e-commerce sellers, faster and automated refund processing, and proposed changes to ITC refund calculations, including eligible input services and capital goods from specified dates. The FAQs also clarify GST treatment and classification of certain goods, provisions relating to specified waste and scrap transactions, and changes concerning services such as helicopter passenger transport, hotel and restaurant services, and research and development. These FAQs are intended to improve clarity and ease of compliance; however, they are for educational and guidance purposes and do not have independent legal validity. The applicable notifications, circulars and effective dates should be referred to before implementing any recommendation or clarification. https://tutorial.gst.gov.in/downloads/news/faq_57th_%20gstc.pdf Thanking you , Team GSTN Source: GST Council Website - Published on 12th October 2026
Recommendations of the 57th GST Council Meeting – Key Reforms
The GST Council, in its 57th meeting held on 8 October 2026, recommended a series of reforms to simplify GST compliance, streamline registration and return filing, expedite refunds, and improve the flow of Input Tax Credit (ITC). Key recommendations include the removal of arrest provisions under GST, raising the prosecution threshold from ₹1 crore to ₹5 crore, reducing the maximum general penalty from ₹25,000 to ₹10,000 simplifying GST registration for small e-commerce sellers, and facilitating the movement of goods across States. The Council also recommended various clarifications and changes relating to GST rates on goods and services, exports, and relief measures for small taxpayers. These recommendations aim to promote ease of doing business, enhance transparency, and reduce the compliance burden on taxpayers. The recommendations will be implemented through the relevant notifications, circulars, and legislative amendments. Click here to view the details: https://tutorial.gst.gov.in/downloads/news/press_release.pdf Thanking you , Team GSTN Source: Press Information Bureau (PIB), Ministry of Finance - Published on 8 October 2026.
Advisory on “Multistate Registration” Facility for GST Registration
1.It is informed that an option for “Multistate Registration” has been introduced. The functionality enables taxpayers to apply for registration in multiple States/UTs simultaneously. Taxpayers seeking GST registration in more than one State/UT under the same PAN can use this functionality. Currently, the functionality is available only for Normal Taxpayers. 2.A “Multistate Registration” tab has been introduced in the homepage of the Common Portal, where Taxpayers can select multiple States/UTs for registration. Upon selection of the required States/UTs, a Master TRN is generated. 3.Using the Master TRN, the applicant can provide the Common Registration Information (CRI), comprising details such as Business Details, Promoter/Partner details, Authorised signatory, Authorised representative, and Goods and Services. The Master TRN is required to be submitted within 15 days. 4.Once the CRI is submitted, individual TRNs are generated for each selected State/UT. In the respective individual TRN, the common information already provided through the CRI is auto populated and remains editable. Further, the applicant is required to provide the remaining information such as Principal Place of Business (PPoB), Additional Place of Business (APoB), State-specific Information, and Aadhaar authentication. 5.Thus, the applicant is not required to enter the common information separately for each State/UT Registration application. The functionality reduces repetitive data entry and facilitates ease of doing business. Thanks, Team GSTN
Gross and Net GST revenue collections for the month of September, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of September, 2026. https://tutorial.gst.gov.in/downloads/news/final_gst_revenue_report_for_publishing_monthly_sep_2026.pdf Thanks, Team GSTN
Advisory on use of version 3.3 of emSigner
This is an advance information to the all users – Taxpayers and Tax Officers, of GST System who use Digital Certificate Signature on the GST Portal. A new version of emSigner (v3.3) is being made available for download for the purpose of providing compatibility with tokens (USB dongles) that are issued on or after 21-September-2026. A. Users with valid certificates: There is no change for the users having existing valid digital certificates and their existing token (USB Dongle) are working, as of 21-Sep-2026. If your existing DSC works normally, you may continue using your current emSigner version. If you encounter signing failures or if your certificate does not appear for selection despite correctly installed token drivers, upgrade to the emSigner version 3.3 by following steps given under point-B below. The emSigner version 3.3 is backward compatible to support the existing tokens (USB dongles). B. Users with newly issued tokens: The users who have been issued a new token (USB Dongle) on or after 21-Sep-2026, either due to issuance of new certificate and dongle, or renewal of certificate in a new dongle, shall have to upgrade to version 3.3 of emSigner by following below steps: Step-1. Please ensure that your system – desktop / laptop / AIO which on which the DSC is used for the GST System, meets the following minimum system requirements: 1.1 Operating system and hardware Item Requirement Operating system Windows 10 or 11 (64-bit); Linux (Ubuntu 18 and above); macOS (10.6 and above) System type 64-bit operating system Installed RAM 8 GB and above Storage 64 GB and above 1.2 Java Item Requirement Java runtime Java 1.8 - OpenJDK or Oracle Availability Java must be pre-installed; it is not bundled with the installer Higher versions Java 9 and above are not supported 1.3 Browser Browser Supported version Internet Explorer 10.0 and above Firefox 6.0 and above Chrome 16.0 and above Safari 6.0 and above Opera 12.1 and above Microsoft Edge Since first version Step-2. Download & install the version 3.3 of emSigner from the GST Portal by navigating to https://www.gst.gov.in/help/docsigner -the older versions of emSigner will not work for such new DSC dongles issued from 21 September 2026 onwards. C. Validity and future renewal: Under CCA’s advisory, DSCs downloaded onto FIPS 140-2 dongles on or before 21 September 2026 can continue to be used until the DSC expires. That date does not automatically invalidate existing DSCs. Subsequent renewal or fresh issuance generally requires a FIPS 140-3 dongle, subject to CCA’s specified exceptions. The CCA migration advisory may be referred for more details on this aspect by navigating to https://cca.gov.in/sites/files/pdf/news/Advisory_on_Migration_from_FIPS_140- 2_to_FIPS_140-3.pdf Please create a ticket on the GST Helpdesk if you need any assistance while upgrading to the emSigner version 3.3 and our teams shall get in touch for resolution. Thanks, Team GSTN
Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount – reg.
In cases where a dispute regarding liability exists but the demand amount is reflected as "NIL" or "Zero" in the demand order, and payment has been made by the taxpayer prior to the issuance of the demand order, the previous validation restricting the filing of an appeal against such demand orders has been removed from the GST Portal. Accordingly, taxpayers are now enabled to file an appeal in Form GST APL-01 against demand orders reflecting a NIL or Zero demand amount. Taxpayers facing the above issue may now file an appeal in Form GST APL-01 against such demand orders. In case of any query or difficulty while filing the appeal, taxpayers may raise a ticket with the GST Helpdesk for assistance. Thanks, Team GSTN
Gross and Net GST revenue collections for the month of August, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of August, 2026. https://tutorial.gst.gov.in/downloads/news/aug_2026_gst_revenue_report_final_for_publishing_monthly.pdf Thanks, Team GSTN
Gross and Net GST revenue collections for the month of July, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of July, 2026. https://tutorial.gst.gov.in/downloads/news/final_for_publishing_july_2026_monthly_gst_revenue_report.pdf Thanks, Team GSTN
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