Introduced for Unregistered Dealers on E-Way Bill Portal

Form ENR-03: Introduced for Unregistered Dealers on E-Way Bill Portal

The E-Way Bill (EWB) system now allows unregistered dealers to generate e-Way Bills using Form ENR-03, eliminating the requirement for a GSTIN. This simplifies goods transportation compliance and enhances logistics efficiency. GSTN Issue Notification issued on ENR-03 filing process for Unregistered Persons (URPs) to generate e-Way Bills under the GST system, based on the latest GSTN advisory

• Unregistered Persons (URPs) can now generate e-Way Bills without registering for GST. They must enroll on the E-Way Bill (EWB) portal by filing Form ENR-03.
• The Enrolment ID generated will act as a substitute for Supplier GSTIN/Recipient GSTIN.
• Previously, if neither buyer nor seller was registered, the transporter had to generate the e-Way Bill. Now, any one party (buyer/seller) can enroll using ENR-03 and generate an e-Way Bill. Helps small businesses below the GST threshold to comply with GST rules without registering.

Key Highlights on Form ENR-03 Introduced for Unregistered Dealers on E-Way Bill Portal

• Unregistered dealers can now generate e-Way Bills without GST registration.
• Enrolment ID (15 characters) will serve as an alternative to GSTIN.
• PAN & mobile number verification (via OTP) required.
• Username & Password setup needed for login.
• Easy e-Way Bill Generation – Use the “Generate New” option after login.
• Effective Date: February 11, 2025 which is Issued By: GST Network (GSTN)

Key Advantages of ENR-03 Enrolment

• No GST registration needed for e-Way Bills.
• No third-party dependency (generate bills independently).
• Speeds up logistics & compliance processes.
• Better tracking & regulation of transported goods.

Step-by-Step Guide to Filing ENR-03 on the E-Way Bill Portal

Step 1: Access the E-Way Bill Portal

• Go to the GST E-Way Bill portal.
• Click on ‘Registration’ in the main menu.
• Select ‘ENR-03 Enrolment’ option.
• Enter State, PAN, Mobile Number, and Address Details → Verify via OTP

Step 2: Enter Business Details

• Select State and enter your PAN details (for verification).
• Choose the type of enrolment (Individual, Business, etc.).
• Provide address details and mobile number (OTP verification required).
• Set up Login Credentials → Submit & receive Enrolment ID.

Step 3: Create Login Credentials

• Choose a Username & Password and check availability.
• Submit the details.
• A 15-character Enrolment ID will be generated and displayed.
• Log in → Use Enrolment ID as Supplier/Recipient → Generate e-Way Bill.

Step 4: Generate an e-Way Bill

• Log in to the E-Way Bill Portal using your credentials.
• Click on ‘Generate New’.
• Your Enrolment ID will auto-fill as the Supplier/Recipient GSTIN.

Enter the transport details and generate the e-Way Bill. For the official user manual & guide: GST Portal

Impact of This Change For Unregistered Businesses:

• No need for GST registration just to generate an e-Way Bill. Easier movement of goods while staying GST-compliant., Reduces dependency on transporters for e-Way Bill generation.
• Help small traders, job workers, and transporters comply with GST without full registration.
• Removes dependency on registered buyers/sellers or transporters for e-Way Bills.
• Strengthens tracking of goods movement and reduces tax evasion.

The ENR-03 feature is a major relief for small businesses, traders, job workers, and transporters who don’t meet the GST registration threshold but still need to move goods. This update ensures better compliance, efficiency, and formalization of the economy.