How Unregistered Dealers Can Generate e-Way Bills Using Form ENR-03?

The Goods and Services Tax (GST) system in India, which became effective on July 1, 2017, has introduced several regulations to streamline business processes. One of the key requirements for businesses and transporters is the e-Way Bill, a digital document essential for tracking the movement of goods worth over ₹50,000. However, for small traders or businesses that are not registered under GST, generating this e-Way Bill was once a challenge.

Thankfully, starting from February 11, 2025, the Goods and Services Tax Network (GSTN) has introduced an important change that allows unregistered persons (URPs) to generate e-Way Bills without requiring a GST registration. This new feature, enabled through Form ENR-03, aims to simplify the transportation process and ensure that small traders or businesses can follow the law without the burdensome need for GST registration.

GSTN Introduces e-Way Bill Generation for Unregistered Dealers

To enhance the efficiency of the GST system, GSTN has created a feature that allows unregistered dealers to generate e-Way Bills for transporting goods. Traditionally, if a seller or buyer was unregistered under GST, the task of generating an e-Way Bill fell on the transporter or required one of the parties to get a GST registration. This new feature changes that requirement entirely.

By enrolling through Form ENR-03, unregistered dealers can obtain a unique Enrolment ID, which acts as a substitute for the GSTIN (Goods and Services Tax Identification Number) when generating the e-Way Bill. This change is designed to streamline the process for small traders who need to transport goods without the complexity of registration under GST.

The new regulation, as per Notification No. 12/2024, offers a significant simplification for businesses, especially those that are small and may have previously avoided GST registration due to administrative challenges.

Also read:  e-Way Bill Applicability for Gold and Precious Stones

What Is the e-Way Bill and Why Is It Important?

Under the Goods and Services Tax (GST) law, an e-Way Bill is required for the movement of goods valued above ₹50,000. It serves as an important document that tracks the goods being transported and ensures compliance with tax regulations. The e-Way Bill system is designed to minimise tax evasion, facilitate easier monitoring of goods during transit, and speed up the clearance process at checkpoints.

For businesses and transporters, generating this bill is crucial for smooth operations and avoiding penalties. Without a valid e-Way Bill, the goods in transit can be detained, and fines can be imposed.

Before this update, if neither the buyer nor seller was registered under GST, the responsibility to generate the e-Way Bill typically fell on the transporter. However, this was a cumbersome process, especially for small businesses. Now, with the introduction of Form ENR-03, both the buyer and seller can generate the e-Way Bill, even if they aren't registered under GST.

The Process of Generating e-Way Bills for Unregistered Dealers Using Form ENR-03

The introduction of Form ENR-03 offers a smooth and simple process for unregistered dealers to enrol in the e-Way Bill system. This form allows them to generate the necessary documentation without the need for GST registration. Let’s explore this process step by step:

Step 1: Accessing Form ENR-03

To start the process, unregistered persons (URPs) must access the E-Way Bill portal. Once there, they will find Form ENR-03 under the "Registration" tab in the main menu. This form is where the enrollment process begins.

Step 2: Filling Out Form ENR-03

Once you’ve clicked on Form ENR-03, the enrollment screen will appear. Here's what you'll need to do:

• Select Your State: The form will ask you to select the state where your business or operation is located.
• Enter PAN Details: You’ll be required to provide your Permanent Account Number (PAN), which will be verified for authenticity.
• Choose Enrollment Type: Next, you will need to select the type of enrolment. It could be as a supplier, recipient, or transporter.
• Provide Address and Contact Information: You will need to input the address of your business, along with your mobile number, which will be verified via OTP.

Step 3: Creating Login Credentials

After filling out all the necessary details, you will need to create a username and password. Ensure the username is available, and choose a secure password. Once your details are successfully submitted, the system will generate a 15-character Enrolment ID.

 This Enrollment ID will serve as a substitute for the GSTIN. You will receive an acknowledgement once the process is complete, confirming your enrollment.

Step 4: Using the Enrolment ID to Generate the e-Way Bill

Now that you have the Enrollment ID, you can log in to the E-Way Bill portal using the credentials you just created. From the dashboard, you’ll click on the ‘Generate New’ option to create a new e-Way Bill. The Enrolment ID will automatically populate as the supplier or recipient.

After filling in the remaining details, such as the goods' value and transport details, you can proceed to generate the e-Way Bill. The system will then create the bill, which can be used for transporting the goods.

Benefits of Using Form ENR-03 for Unregistered Dealers

The Form ENR-03 offers several advantages to unregistered dealers involved in transporting goods. By simplifying the process of generating e-Way Bills, it helps businesses comply with the law while reducing administrative burdens.

• Ease of Compliance: Previously, small businesses had to register under GST to generate an e-Way Bill. With the introduction of Form ENR-03, this requirement has been eliminated. Unregistered dealers can now simply follow the process outlined above and easily generate the required e-Way Bill for goods transportation.
• Improved Transparency: The introduction of the Enrolment ID ensures that all goods in transit are properly documented. This helps reduce the potential for tax evasion and ensures that regulatory authorities can effectively track the movement of goods. It also minimises any chance of fraud or improper documentation.
• Seamless Movement of Goods: Small traders and businesses often face disruptions in their supply chain due to the complexities of GST compliance. With the new system, unregistered dealers can now generate e-Way Bills without hurdles, ensuring that goods move smoothly and without delay.
• Enhanced Verification and Tracking: By using the Enrolment ID, authorities can easily verify the details of the goods in transit, enhancing both verification and tracking. This makes the system more efficient and effective for both businesses and regulatory bodies.

Key Highlights of Form ENR-03

Let’s summarise the key points of the advisory issued by GSTN:

• No GST Registration Required: The Enrollment ID substitutes the GSTIN for generating e-Way Bills.
• Simple Enrollment Process: The entire enrollment process can be completed through the EWB portal using Form ENR-03.
• Transparency and Accountability: The system ensures better monitoring and tracking of goods, which contributes to improved regulatory oversight.

Conclusion

The introduction of e-Way Bill generation for unregistered dealers marks a significant step in simplifying GST compliance and ensuring smooth goods movement. By enrolling through Form ENR-03, businesses without GST registration can now legally transport goods while maintaining proper documentation. This initiative not only enhances transparency and tracking but also helps small traders comply with GST regulations effortlessly.

With this new feature, businesses can now operate with greater efficiency, reducing bottlenecks in supply chains and contributing to a more structured taxation framework.

Quickly Generate Your e-Way Bill with IndiaFilings! Start now and simplify your e-Way Bill process effortlessly.

Get Started!

Frequently Asked Questions

What is Form ENR-03?

Form ENR-03 is a form used by unregistered persons (URPs) to enrol on the e-Way Bill portal and obtain an Enrollment ID. This ID is used in place of a GSTIN for generating e-Way Bills for the transportation of goods.

Who can use Form ENR-03 to generate an e-Way Bill?

Unregistered dealers or persons involved in the transportation of goods can use Form ENR-03 to generate an e-Way Bill without the need for GST registration.

Is GST registration required to generate an e-Way Bill?

No, unregistered persons can now generate e-Way Bills without the need for GST registration by enrolling through Form ENR-03.

How do I enroll using Form ENR-03?

To enrol, visit the EWB portal, select the "Registration" tab, and choose Form ENR-03. You will need to provide PAN details, address information, and a verified mobile number.

What is an Enrollment ID?

An Enrollment ID is a unique 15-character identification number generated upon successful submission of Form ENR-03. This ID is used instead of a GSTIN for generating e-Way Bills.

How is the Enrolment ID different from a GSTIN?

The Enrolment ID replaces the GSTIN for unregistered persons (URPs) when generating e-Way Bills. It allows them to comply with e-Way Bill requirements without needing GST registration.

What details do I need to provide while filling out Form ENR-03?

You need to provide your state, PAN details, type of enrolment (supplier, recipient, or transporter), address details, and mobile number (for OTP verification).

How do I generate an e-Way Bill after obtaining the Enrollment ID?

After enrolling and receiving the Enrolment ID, log in to the EWB portal using your credentials, select "Generate New," and the Enrolment ID will automatically populate as the Supplier/Recipient. Enter the necessary details and generate the e-Way Bill.

Do I need to submit any documents along with Form ENR-03?

No documents are required to be submitted, but you must enter and verify your PAN details, mobile number, and address information during the enrolment process.

Is the e-Way Bill generated using Form ENR-03 legally valid?

Yes, the e-Way Bill generated with the Enrolment ID obtained through Form ENR-03 is legally valid for the transportation of goods and ensures compliance with GST regulations.

Can I generate an e-Way Bill without a GST number?

Yes, unregistered dealers can now generate e-Way Bills without a GST number by enrolling on the e-Way Bill (EWB) portal using Form ENR-03. After successful enrollment, they will receive a 15-character Enrolment ID, which acts as a substitute for a GSTIN. This Enrolment ID can then be used to generate e-Way Bills for transporting goods.  

About the Author