A new feature has been introduced in the e-Way Bill (EWB) system to enable unregistered dealers to generate GST e-way bills for the movement of goods. Effective from February 11, 2025, unregistered dealers can enroll via Form ENR-03 and obtain a unique Enrolment ID. This ID will serve as an alternative to the GST Identification Number (GSTIN) when generating e-Way Bills.

As per Notification No. 12/2024 dated July 10, 2024, this initiative aims to facilitate the movement of goods while ensuring compliance with e-way bill regulations, even for those without a GSTIN. This update is a significant step towards enhancing operational efficiency, reducing compliance burdens, and improving supply chain management for businesses operating without GST registration.

Key Benefits of Form ENR-03

1. Easier GST Compliance

Unregistered dealers often face challenges in generating e-Way Bills, as a GSTIN is a mandatory requirement. With the introduction of Form ENR-03, they can now register and generate e-Way Bills seamlessly without obtaining GST registration. This simplifies compliance and reduces the administrative burden on small businesses.

2. Improved Transparency

Ensuring transparency in the transportation of goods is essential to prevent tax evasion and fraudulent activities. The introduction of the Enrolment ID ensures that all movements of goods by unregistered dealers are properly documented and monitored by authorities, contributing to a more accountable tax system.

3. Streamlined Goods Movement

The new system will help small traders and businesses comply with GST norms more efficiently, preventing disruptions in logistics and supply chains. By eliminating unnecessary barriers, businesses can now transport goods without delays and unnecessary legal hurdles.

4. Better Tracking and Monitoring

With a unique Enrolment ID assigned to each unregistered dealer, statutory authorities can track the movement of goods more effectively. This improved tracking helps in better regulatory oversight and ensures compliance with taxation policies.

5. Inclusive Business Operations

By allowing unregistered dealers to generate e-Way Bills, the GST system becomes more inclusive. Small traders, vendors, and businesses that may not meet GST registration thresholds can now participate in organized trade while maintaining compliance with regulations.

How to Enroll Using Form ENR-03

Step 1: Accessing Form ENR-03

  • Visit the EWB portal and select the ‘Registration’ tab in the main menu.

  • Choose Form ENR-03 for unregistered persons.

  • This option is specifically designed to facilitate individuals and businesses who are not registered under GST but are involved in the movement of goods.

Step 2: Filling Out the Form

  • Select your State and enter your PAN details (which will be automatically verified for accuracy).

  • Choose the type of enrolment based on the nature of your business and provide your complete address details.

  • Enter a mobile number which will be used for OTP-based verification to confirm your identity.

Step 3: Creating Login Credentials

  • Set a username, check its availability, and create a secure password to ensure safe access to the portal.

  • Once all details are successfully submitted, a 15-character Enrolment ID will be generated instantly.

  • This Enrolment ID acts as a GSTIN substitute and is required for generating e-Way Bills.

  • The Enrolment ID should be securely stored as it will be needed for all future e-Way Bill transactions.

How to Generate an e-Way Bill Using Enrolment ID

  1. Log in to the EWB portal using your registered username and password.

  2. Click on ‘Generate New’ to initiate the e-Way Bill creation process.

  3. Your Enrolment ID will automatically populate in the Supplier/Recipient field, streamlining the process.

  4. Enter other mandatory details such as item description, invoice number, and transportation details.

  5. Verify all information, ensure accuracy, and proceed to generate the e-Way Bill.

  6. The e-Way Bill can now be used for the movement of goods, complying with all relevant GST norms.

Conclusion

The introduction of Form ENR-03 is a crucial update that simplifies GST compliance for unregistered dealers. This feature not only promotes transparency and efficiency but also enhances the ease of doing business by reducing logistical hurdles. Businesses that previously faced difficulties in transporting goods due to the lack of a GSTIN can now easily enroll and generate e-Way Bills, ensuring smooth operations.

By adopting this new system, small businesses and traders can remain compliant, avoid unnecessary penalties, and contribute to a well-regulated trade environment. Unregistered dealers should take advantage of this facility to streamline their goods movement and enhance business efficiency.