CBIC extends E-Invoicing to Reverse Charge Supplies from Unregistered Persons and Import of Services - Notification No. 04/2026-CT

Vide Notification No. 04/2026–Central Tax dated 26 October 2026, with effect from 1 January 2027, CBIC has expanded the scope of e-invoicing under Notification No. 13/2020–Central Tax to cover supplies received from unregistered persons where tax is payable by the recipient under the reverse charge mechanism (RCM), as well as imports of services. The existing coverage of supplies to registered persons and export supplies is retained.

central-tax-04-gst-27102026 (1).pdf