CBIC Expands GST E-Invoicing Scope to Cover RCM and Import of Services Effective January 1, 2027:

The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance (Department of Revenue), has notified an expansion in the ambit of GST e-invoicing.

The Central Government of India vide a Notification No. 04/2026- Central Tax, dated October 26, 2026, has introduced certain significant amendments into an earlier Ministry of Finance, Department of Revenue's Notification No. 13/2020 - Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide Number G.S.R. 196(E), dated March 21, 2020.

In the first paragraph, in place of the words "in respect of supply of goods or services or both to a registered person or for exports", the following words have been replaced:

"in respect of, -

(i) supply of goods or services or both to a registered person; or

(ii) supply of goods or services or both for exports;

(iii) supply of goods or services or both received from an unregistered person where the tax is payable on reverse charge basis by the recipient of such goods or services or both; or

(iv) import of services".

The notification is scheduled to take effect from January 01, 2027. The amendment is aimed at tightening digital tracking and compliance across specified B2B, RCM, and import transactions.