Answer

1. F

   Facts

   Notification 04/2026-CT, dated 26 October 2026 as reported, amends Notification 13/2020-CT so that from 1 January 2027 e-invoicing also covers supplies received from unregistered persons where tax is paid under reverse charge, and imports of services. Check the notification text for who must comply and how.

2. P

   Provisions and law

   • Notification 04/2026-CTReported to extend e-invoicing to RCM purchases from unregistered persons and import of services from 1 January 2027
   • Notification 13/2020-CTBase notification on who must e-invoice and which entities are exempt
   • Sec 9(4), CGST Act 2017Notified classes of registered persons pay reverse charge on specified supplies from unregistered persons
3. A

   Analysis

   Today, a covered business issues a self-invoice for RCM purchases from unregistered persons and pays tax in GSTR-3B. From 2027, these self-invoices and import of services documents are expected to go through the IRP. Update your purchase workflow, vendor master and ERP before the date, and test with sample documents.

4. C

   Conclusion

   1. 1Read the notification and any GSTN advisory
   2. 2List RCM purchases from unregistered persons and imports of services
   3. 3Update ERP to generate IRNs for these self-invoices
   4. 4Test on the sandbox before 1 January 2027

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.