GST From 1 January 2027: E-Invoicing for RCM and Imports, and 14-Digit E-Way Bills

GST | RegisCorp Consultancy LLP

Reviewed by Indrajeet Sharma, Founder, RegisCorp Consultancy LLP

Short answer: Two GST system changes are due on 1 January 2027. First, Notification No. 04/2026-Central Tax (26 October 2026) widens the e-invoicing provision so that it is reported to cover reverse charge purchases from unregistered persons and import of services. Second, the GST portal announced on 4 November 2026 that e-way bill numbers will change format from 1 January 2027, reported as 12 to 14 digits for an e-way bill and 10 to 11 digits for a consolidated e-way bill. If you issue invoices from accounting software or an ERP, ask your vendor now whether both are ready.

The GST portal's news section carries the e-way bill advisory headline. The e-invoicing change comes from the notification text as reproduced and summarised by tax publications, and we did not open the original PDF, so confirm the wording on the GST portal before acting on it.

1. E-invoicing reaches RCM purchases and import of services

Notification No. 04/2026-Central Tax amends the 2020 e-invoicing notification (No. 13/2020-Central Tax). It is reported to replace the old wording, which covered supplies to a registered person or for exports, with four limbs:

1. Supply to a registered person.
2. Supply for exports.
3. Supply received from an unregistered person where the recipient pays tax under reverse charge.
4. Import of services.

The change is reported to apply from 1 January 2027. The sources we read did not mention a new turnover threshold or a new exemption, so the businesses already covered by e-invoicing are the ones to look at first. If your business is currently outside e-invoicing, check your position on the GST portal before assuming you are unaffected.

What it means in practice: a business that pays GST under reverse charge on purchases from unregistered suppliers, or on imported services, should expect to deal with e-invoice reporting for those entries as well. Your accountant and your software need a clear process for who raises the document and when.

2. E-way bill numbers: 12 to 14 digits

The GST portal's news item of 4 November 2026 is titled "Revision in E-Way Bill and Consolidated E-Way Bill Numbering Formats w.e.f. 1 January 2027". Reports of the advisory say:

The stated reason is that the present numbering capacity is expected to run out because of high volumes. Taxpayers, GST suvidha providers, ERP vendors and API users are asked to change their applications, database fields and validation rules, and to be ready well before the date. Testing is to be released on the sandbox, and details will come on the e-way bill portal.

Two points are not clear from what we read: whether the advisory is final or still called a proposal, and whether older 12-digit bills stay valid after the date. Check the e-way bill portal for the latest.

3. Other reported changes in the same batch

Tax advisory notes on the October 2026 CGST Rules amendments also report changes to refund rules, including wider refund of input tax credit on capital goods used for zero-rated supplies and on input services under the inverted duty structure, with input service credit availed on or after 1 November 2026 treated as refundable. These are reported by a professional firm's summary, and the notification number was not confirmed, so treat them as something to verify. Our earlier posts cover the GST changes from 1 November 2026 and the revised GST REG-01 form.

What to do before 1 January 2027

1. Ask your billing or ERP vendor in writing whether they will support the 14-digit e-way bill number and the extended e-invoice scope, and by what date.
2. Check any field, report or macro that stores an e-way bill number as 12 characters, because it will cut the new number.
3. List your reverse charge purchases and imports of services for the last six months so you know the volume you will have to report.
4. Update transporter instructions and any printed or PDF templates that show the e-way bill number.
5. Keep the November and December returns on time. The October GSTR-3B is due 20 November, as listed on the GST portal; see our GST return filing service and the GSTR-9 annual return page.

How we can help

RegisCorp checks your GST setup, reverse charge entries and return calendar so nothing breaks on 1 January. WhatsApp 9251044653 or write to info@regiscorp.co.in. You can also use the free calculators on our tools page.

This post is general information, not legal or tax advice. Details were reported from public summaries of the notification and the GST portal advisory; confirm on the official portal before you act.