E-Invoicing for Reverse Charge Supplies and Import of Services From 1 January 2027
Notification 04/2026-CT extends e-invoicing from 1 Jan 2027 to reverse charge purchases from unregistered persons and import of services. What to prepare.
Key takeaways: e-invoicing reverse charge
- E-invoicing reverse charge coverage applies from 1 January 2027 under Notification No. 04/2026-Central Tax.
- Two new categories: inward supplies from unregistered persons under reverse charge, and imports of services.
- The notification does not state a turnover limit; it changes only the categories of supplies.
Table of contents
Notification No. 04/2026-Central Tax (G.S.R. 918(E)), dated 26 October 2026, widens the categories of supplies for which an e-invoice must be issued. It applies from 1 January 2027. It amends Notification No. 13/2020-Central Tax (dated 21 March 2020) and is issued under rule 48(4) of the CGST Rules.
What has changed?
Earlier, the notification covered supplies of goods or services to a registered person, and exports. The amended wording covers four categories:
- Supplies of goods or services or both to a registered person.
- Exports of goods or services.
- Inward supplies received from an unregistered person where the recipient pays tax under reverse charge (new).
- Imports of services (new).
What does this mean for a business?
- A business that is already required to issue e-invoices will, from 1 January 2027, also have to generate an e-invoice for the new categories, where it pays tax under reverse charge on supplies from unregistered persons or imports services. This is the practical reading of the notification; confirm how it applies to your business before the date.
- The notification does not state any turnover threshold. The persons to whom e-invoicing applies continue to be determined under the existing notifications.
- The CGST (Amendment) Rules, 2026 also revise the e-invoice schema (FORM GST INV-01) to version 1.2 from 1 January 2027, with new document codes for reverse charge and imports.
How to prepare
- List all supplies on which you pay tax under reverse charge, including purchases from unregistered suppliers and imports of services.
- Check that your accounting or e-invoicing software can generate IRNs for reverse charge self-invoices and for imports of services, and will support the revised schema.
- Test before 1 January 2027 so that month-end filing is not disrupted.
Related reading: CGST Amendment Rules 2026 and GSTR-1 vs GSTR-3B. For help setting up GST compliance, see our GST services.
What to do next about e-invoicing reverse charge
Review how e-invoicing reverse charge affects your business: note the effective date, check your records and software, brief your team and keep a copy of the official text on file. Where the position is unclear for your case, take professional advice before filing or changing your process.
Official sources for e-invoicing reverse charge
Always read the original text. You can find notifications, circulars and rules on the CBIC Tax Information Portal and file returns and applications on the GST Portal. This guide on e-invoicing reverse charge is a summary and is not a substitute for the official text.
Frequently asked questions
From when does the e-invoicing extension apply?
From 1 January 2027.
Which new categories are covered?
Inward supplies from an unregistered person on which the recipient pays tax under reverse charge, and imports of services.
Does the notification change the turnover limit?
The notification does not mention any turnover limit. It only changes the categories of supplies.
This article is for general information only and is not tax, legal or financial advice. It is based on the text of the notification or circular as published by CBIC. Rules, rates and criteria change, so confirm the latest position with the official source or a professional before acting.
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