We’ve published a new draft GST ruling, GSTR 2026/D2 Recipient created tax invoices. If your business issues this type of invoice, we’re interested in your feedback.
The draft ruling provides clarity on:
- when you can issue a recipient-created tax invoice (RCTI)
- when an RCTI is valid
- the consequences if an RCTI is not valid.
The finalised ruling will replace our current ruling on RCTIs, GSTR 2000/10.
We’ll consider all feedback as we finalise the ruling. You can submit feedback via the contact details provided in the ruling by 11 September.
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