What is Form ENR 03?

Form ENR-03 is an enrolment form for the generation of an E-way bill by persons who are not registered under GST. Unregistered dealers engaged in the movement or transportation of goods can generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrollment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

Who is required to file Form ENR 03?

Form ENR-03 is required to be filled by unregistered persons (URPs) to enroll on the e-Way Bill portal.  This is applicable where handicraft goods are transported from one State or Union territory to another State or Union territory by an unregistered person. In such case, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Is an E-way bill necessary for intra-state transportation of handicrafts?

No. E-way bill is not required for intra-state transportation of handicrafts.

What are the goods covered under handicrafts?

The following is the list of handicraft goods for which the e-way bill requirement is compulsory, as specified under the e-way bill rules:

• Leather articles (including bags, purses, saddlery, harnesses, garments)
• Carved wood products (including boxes, inlay work, cases, and casks)
• Carved wood products (including table and kitchenware)
• Woodturning and lacquerware
• Bamboo products (decorative and utility items)
• Grass, leaf and reed and fiber products, mats, pouches, wallets
• Paper mache articles
• Textile (handloom products)
• Textiles hand printing
• Zari thread 5605
• Carpet, rugs, and durries
• Textiles hand embroidery
• Theatre costumes
• Coir products (including mats, mattresses)
• Leather footwear
• Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtrays, candle stands)
• Stones inlay work
• Pottery and clay products, including terracotta
• Metal table and kitchenware (copper, brassware)
• Metal statues, images/statues vases, urns, and crosses of the type used for decoration of metals
• Metal firmware
• Musical instruments
• Horn and bone products
• Conch shell crafts
• Bamboo furniture, can/Rattan furniture
• Dolls and toys
• Folk paintings, Madhubani, Patchier, Rajasthani miniature

Is an E-way bill necessary for goods other than handicrafts?

An e-way bill for other goods is necessary only if the value of the consignment exceeds Rs.50,000.

Which section/ rule requires an unregistered person to generate Form ENR 03?

As per 4^th proviso to sub-rule (1) of Rule 138 of the CGST Rules, 2017, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Where to file Form ENR 03?

To file Form ENR-03, unregistered persons visit the official E-Way Bill portal which is https://ewaybillgst.gov.in/. 

How to file Form ENR 03?

To enroll, visit the EWB portal, select the "Registration" tab, and choose the option “Enrolment for URP” for Form ENR-03. Enter PAN details, address information, and a verified mobile number. Mobile Number will verified by OTP. After this, the user is required to create a username, check its availability, and set a password before confirming the submission of details. Upon submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed. This Enrolment ID can be used in place of a Supplier GSTIN or Recipient GSTIN for e-Way Bill generation. Additionally, the enrolled URP can log in to the E-Way Bill Portal to generate e-Way Bills. 

What is an Enrollment ID?

An Enrollment ID is a unique 15-character identification number issued upon the successful submission of Form ENR-03. It serves as a substitute for a GSTIN and is used by unregistered transporters to generate and manage E-Way Bills.

Is GST registration required to generate an e-Way Bill for handicrafts in such cases?

No. GST registration is required to generate an e-way bill as 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.

How is the Enrolment ID different from a GSTIN?

The Enrolment ID is a substitute for the GSTIN for unregistered persons (URPs) when generating e-Way Bills. Hence there is no necessity to get GST registration for them to comply with the e-Way Bill.

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