๐ข Notification No. 04/2026–Central Tax dated 26.10.2026 | E-invoicing Extended to RCM Purchases from Unregistered Persons and Import of Services | Effective: 01.01.2027
๐ข Notification No. 04/2026–Central Tax dated 26.10.2026 E-invoicing Extended to RCM Purchases from Unregistered Persons and Import of Services Effective: 01.01.2027 ๐ Legal basis Issued under rule 48(4) of the CGST Rules, on the recommendation of the GST Council. It amends Notification 13/2020-CT dated 21.03.2020 – the main e-invoicing notification. ๐น Concept E-invoicing means reporting an invoice to the Invoice Registration Portal (IRP) to get an Invoice Reference Number (IRN) and QR code. Without an IRN, an invoice required to be e-invoiced is not a valid invoice. E-invoicing applies to registered persons whose aggregate turnover in any financial year from 2017-18 onwards exceeds ₹5 crore, other than the classes exempted under Notification 13/2020-CT. ๐ Threshold limit – no change This notification changes only the list of supplies that need e-invoicing. The turnover limit is not touched. E-invoicing continues to apply where aggregate turnover in any financial year from 2017...