The Goods and Services Tax Network (GSTN) has introduced a new feature in the e-Way Bill (EWB) system to enable unregistered dealers to generate e-Way Bills for the movement of goods. Effective from February 11, 2025, this feature allows unregistered dealers to enroll using Form ENR-03 and obtain a unique Enrolment ID. This ID can be used in place of a GST Identification Number (GSTIN) for generating e-Way Bills.
This initiative, in accordance with Notification No. 12/2024 dated July 10, 2024, aims to streamline the movement of goods by allowing unregistered persons to comply with e-Way Bill regulations without requiring a GSTIN.
How is Form ENR-03 Beneficial?
- Ease of Compliance: Unregistered dealers, who previously faced challenges in generating e-Way Bills, can now do so without needing a GSTIN.
- Enhanced Transparency: The feature ensures that goods transported by unregistered dealers are properly documented, reducing tax evasion.
- Seamless Movement of Goods: Small traders and businesses can now comply with GST regulations more efficiently, avoiding disruptions in the supply chain.
- Verification & Tracking: The unique Enrolment ID ensures proper tracking of goods movement, aiding regulatory authorities.
Step-by-Step Guide to Enrolment Using Form ENR-03
- Accessing Form ENR-03
– An Unregistered Person (URP) can access Form ENR-03 on the EWB portal.
– Navigate to the ‘Registration’ tab in the main menu.
- Filling Out Form ENR-03
– Select the State and enter PAN details (which will be verified automatically).
– Choose the type of enrolment and provide address details.
– Enter a mobile number, which will be verified through OTP.
- Creating Login Credentials
– Create a username, check its availability, and set a password.
– After successful submission, a 15-character Enrolment ID will be generated.
– This Enrolment ID serves as a GSTIN substitute for generating e-Way Bills.
- Generating an e-Way Bill
– Log into the EWB portal using the registered credentials.
– Click on ‘Generate New’, and the Enrolment ID will be auto-populated as the Supplier/Recipient.
– Enter the required details and proceed with the e-Way Bill generation.
