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Introduction

The GST Network has introduced a new facility in the E-Way Bill (EWB) system to enable unregistered dealers to generate e-Way Bills. Effective from February 11, 2025, unregistered persons supplying goods can enroll themselves on the EWB portal using Form ENR-03. This initiative, introduced under Notification No. 12/2024 dated July 10, 2024, simplifies the compliance process for transporters and businesses dealing with unregistered entities.

Key Highlights of Form ENR-03

• Enables Unregistered Dealers to generate e-Way Bills.

• Assigns a Unique Enrolment ID as an alternative to GSTIN.

• Improves Compliance for businesses engaged in goods movement.

• Enhances Transparency in the e-Way Bill process.

Step-by-Step Guide for ENR-03 Enrolment

1. Accessing ENR-03 on the EWB Portal

• Navigate to the E-Way Bill Portal.

• Click on the "Registration" tab.

• Select "ENR-03 - Enrolment for Unregistered Persons".

2. Filling Out the ENR-03 Form

• Select State: Choose your state from the dropdown list.

• Enter PAN Details: Provide your PAN, which will be verified.

• Specify Enrolment Type: Define the type of enrolment (e.g., transporter, supplier, etc.).

• Enter Address Details: Provide the registered address.

• Mobile Number Verification: Enter a mobile number and verify via OTP.

3. Creating Login Credentials

• Choose a Username: Check availability and create a secure username.

• Set a Password: Secure your login with a strong password.

• Submit Details: Upon submission, a 15-character Enrolment ID will be generated.

• Acknowledgment: A confirmation message will be displayed.

4. Generating an e-Way Bill

• Login to the EWB Portal using your Enrolment ID.

• Click on "Generate New e-Way Bill".

• Enrolment ID Auto-Populated in the Supplier/Recipient field.

• Enter Required Details and proceed with e-Way Bill generation.

Benefits of Form ENR-03 for Unregistered Dealers

✅ Seamless Compliance: Ensures smooth transportation and documentation for unregistered dealers. ✅ Legally Recognized: The Enrolment ID is officially accepted in place of GSTIN. ✅ Enhanced Business Operations: Facilitates trade with GST-registered businesses. ✅ Quick & Simple Process: Reduces time spent on paperwork and verification.

Final Advisory

This update is a crucial step toward simplifying compliance for businesses engaged in goods movement. All stakeholders are advised to complete their enrolment at the earliest to avoid disruptions in their operations.

Access Advisory