The Central Government vide Notification No. 04/2026–Central Tax dated 26 October 2026, has amended Notification No. 13/2020–Central Tax dated 21 March 2020, issued under Rule 48(4) of the CGST Rules, 2017, to expand the specified scope of e-invoicing. The amendment shall come into force from 1 January 2027.

The amended notification expressly includes four categories of supplies in its opening paragraph: (i) supplies of goods or services or both to a registered person; (ii) supplies of goods or services or both for exports; (iii) supplies received from an unregistered person where tax is payable by the recipient under the reverse charge mechanism (RCM); and (iv) import of services.

From 1 January 2027, the specified RCM supplies received from unregistered persons and imports of services are expressly included within the scope of amended Notification No. 13/2020–Central Tax. Businesses should assess the operational impact on their invoicing systems, documentation and GST compliance processes. The notification itself does not specify the detailed procedural requirements or any applicable turnover threshold for these newly listed categories; these should be determined from the relevant provisions and applicable instructions.

The Complete Notification can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/central-tax-04-gst-27102026.pdf