Summary: This article summarises recent GST-related advisories and updates concerning tribunal service rules, annual returns and recipient-generated self-invoices under the Reverse Charge Mechanism (RCM). The National Tribunals Commission and Qualification, Selection, and Conditions of Service of Chairperson and Members of Tribunals Rules, 2026, notified by the Ministry of Law and Justice, contain 39 rules across 11 chapters. The supplied update describes provisions governing the Commission, selection and qualifications of tribunal chairpersons and members, inquiries, resignation, removal, salaries, allowances, pension and other service conditions, with commencement stated as 30 September 2026. Separately, Form GSTR-9 and Form GSTR-9C for FY 2025-26 are available on the GST Portal, with the filing due date stated as 31 December 2026. The e-invoicing update introduces RCMDOM for specified domestic supplies received from unregistered persons and RCMIMP for imports of services where the registered recipient pays GST under RCM. The facility is intended for registered taxpayers with aggregate annual turnover of Rs. 5 crore or more, subject to applicable statutory provisions and government notifications. Eligible recipients would report self-invoices through authorised Invoice Registration Portals to obtain Invoice Reference Numbers. Testing is available in the sandbox environments of all six authorised IRPs; the production rollout date and commencement of reporting requirements have not yet been announced, and detailed technical specifications and validation rules will be issued separately by NIC IRP-1.
Recent GST Related Advisories And Updates
Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.
During the month of October, 2026, the following advisories, clarifications and instructions have been issued so far in relation to the various compliances by GSTN Advisories and other GST Updates:
- National Tribunals Rules, 2026
- Advisory on GSTR-9 and 9C
- Introduction of new e-Invoicing supply types for recipient-generated self-invoices under Reverse Charge Mechanism (RCM)
The gist of these Advisories / Updates is summarized hereunder for easy understanding:
National Tribunals Rules, 2026
Central Government (Ministry of Law & Justice, Department of Legal Affairs) has notified the National Tribunals Commission and Qualification, Selection, and Conditions of Service of Chairperson and Members of Tribunals Rules, 2026.
- It contains 39 rules divided in 11 Chapters inter alia, containing provisions for:
| Chapter No. | Heading |
|---|---|
| I | Preliminary |
| II | Salary, allowances and other terms and conditions of holding office of chairperson and members of commission |
| III | Pension, gratuity and leave of chairperson and members of commission |
| IV | Constitution of committee and manner of conducting inquiry against chairperson of commission or member of commission |
| V | Functions of secretariat and secretary of commission |
| VI | Search-cum-selection committee and manner of selection of chairperson and members of tribunals |
| VII | Qualifications for appointment of chairperson and members of tribunal |
| VIII | Resignation or removal of chairperson or member of tribunals and manner of conducting inquiry |
| IX | Salary and allowances of chairpersons and members of tribunals |
| X | Pension, provident fund, gratuity and leave of chairpersons and members of tribunals |
| XI | Miscellaneous |
- Various Tribunals (15) covered inter alia, include CESTAT, (Customs, Excise and ST Appellate Tribunal), SAT (Services Appellate Tribunal), DRT (Debt Recovery Tribunal), NGT (National Green Tribunal), NLLAT (National Company Law Appellate Tribunal), ITAT (Income Tax Appellate Tribunal).
- These Rule shall come into force w.e.f. 30.09.2026.
[Source: Notification No. GSR 856 (E) dated 30.09.2026 issue by The Gazette of India Extraordinary, Ministry of Law and Justice (Department of Legal Affairs), New Delhi]
Advisory on GSTR-9 and 9C
- The annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C for FY 2025-26 are now available on the GST Portal.
- The due date for GSTR-9/9C for the financial year 2025-26 is 31.12.2026.
(Source: GSTN Portal dated 12.10.2026)
Introduction of new e-invoicing supply types for recipient-generated self-invoices under RCM
GSTN has introduced two new supply types—RCMDOM and RCMIMP—to facilitate reporting of recipient-generated self-invoices under the Reverse Charge Mechanism (RCM). The key highlights are as follows:
- RCMDOM: For self-invoices relating to specified domestic supplies received from unregistered persons, where GST is payable by the registered recipient under RCM.
- RCMIMP: For self-invoices relating to the import of services from suppliers located outside India, where GST is payable under RCM.
- Applicability: The facility is intended for registered taxpayers having Aggregate Annual Turnover (AATO) of Rs. 5 crore or more, subject to applicable statutory provisions and government notifications.
- IRN Generation: Eligible taxpayers can report such self-invoices through authorised Invoice Registration Portals (IRPs) using the appropriate supply type and obtain an Invoice Reference Number (IRN), subject to prescribed validations.
- Sandbox Availability: The functionality has been implemented in the sandbox environments of all six authorised IRPs for testing and system integration.
- Implementation Timeline: The production rollout date and commencement of reporting requirements have not yet been announced. Detailed technical specifications and validation rules will be issued separately by NIC IRP-1.
(Source: GSTN Advisory dated 16.10.2026)
