BizArchGST e-invoicing extends to reverse-charge self-invoices and import of services from 1 January 2027
What changed
Notification No. 04/2026–Central Tax, dated 26 October 2026, amends Notification No. 13/2020–Central Tax. From 1 January 2027, registered persons covered by e-invoicing must also generate e-invoices for:
- inward supplies received from unregistered persons, where the recipient pays tax under reverse charge (the self-invoice), and
- import of services.
As reported, import of goods is not covered, and outward supplies to registered persons and exports continue to be covered as before.
Who is covered
The existing e-invoicing turnover test applies: aggregate turnover above ₹5 crore in any financial year from 2017-18 onwards. Existing exclusions (for example SEZ units and government departments) continue. The tax-news write-up we used notes that the notification says “exceeds” ₹5 crore, so a business at exactly ₹5 crore appears to fall outside; confirm your own position with your tax adviser.
What to prepare
- Check that your accounting or ERP software can raise a self-invoice for reverse-charge purchases and an invoice for import of services, and send it to the Invoice Registration Portal (IRP).
- Review how you record purchases from unregistered suppliers and service imports today, so they can be invoiced and reported in time.
Also on the GST portal: GSTN notified that e-invoice services would be unavailable from 9:00 AM IST on 31 October 2026 to 1:00 PM IST on 1 November 2026 for scheduled maintenance.
Sources
- TaxGuru: GST E-Invoicing for RCM Self-Invoices from 1 January 2027 (28 October 2026), which quotes Notification 04/2026–Central Tax (G.S.R. 918(E))
- TaxGuru: e-Invoice Services Maintenance on 31 Oct–1 Nov 2026: GSTN