Form ENR-03 Now Live: E-Way Bill Generation for Unregistered Dealers!

In a significant move to streamline the process of e-Way Bill generation, the GSTN has introduced a new feature on the e-Way Bill (EWB) portal. Effective February 11th, 2025, unregistered dealers can now enroll themselves through Form ENR-03 to generate e-Way Bills, thereby facilitating the movement of goods even in the absence of a GST registration. 

Let’s understand the changes!

GSTN Advisory dated 15th February 2025

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Subject: Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.

Feb 15th, 2025

Dear Stakeholders,

1. A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.

2. Unregistered dealers engaged in the movement or transportation of goods can now 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.

User Guide for ENR-03 Enrolment

1. Accessing ENR-03:

a)As per the notification, an Unregistered Person (URP) can enroll using Form ENR-03.

b)The option is available under the "Registration" tab in the main menu of the EWB portal.

2. Filling Out the ENR-03 Form:

a)Upon selecting the option, the enrolment screen will be displayed.

b)The applicant must select their State and enter their PAN details, which will be verified.

c)The type of enrolment must be selected, and address details must be provided.

d)A mobile number must be entered, which will be verified via OTP.

3. Creating Login Credentials:

a)The user must create a username, check its availability, and set a password before submitting the details.

b)Upon successful submission, a 15-character Enrollment ID will be generated, and an acknowledgment will be displayed.

c)This Enrollment ID can be used for generating e-Way Bills in place of a GSTIN.

4. Generating an e-Way Bill:

a)The enrolled URP can log in to the EWB portal using the registered credentials.

b)By selecting the ‘Generate New’ option, the Enrollment ID will be auto-populated as the Supplier/Recipient.

c)Other relevant details must be entered before proceeding with e-Way Bill generation.

For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached. https://tutorial.gst.gov.in/downloads/news/user_manual_for_enr_03_final.pdf

This advisory is issued for the information and compliance of all stakeholders.

ThankYou,
Team GSTN

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Key Highlights

• 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.
• As per Notification No. 09/2025 - Central Tax dated 11.02.2025, the effective date for the requirement of generation of E-way Bill by unregistered persons in specified cases was declared as 11^th February 2025.
• Accordingly, unregistered dealers can now enroll through Form ENR-03 on the E-Way Bill (EWB) portal to generate e-Way Bills.
• The process for ENR-03 is as follows:
  
  • Go to EWB portal>>Registration Tab.
  • Select the “Enrolment for URP” option.

• Fill in the details required in the form and click the “SAVE” button.

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• 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.
• To generate an e-Way Bill, the user must log in to the E-Way Bill Portal using their username and password.

Conclusion

The introduction of Form ENR-03 for unregistered dealers marks a significant step in simplifying the e-Way Bill generation process. By enabling unregistered dealers to enrol themselves on the EWB portal and obtain a unique Enrolment ID, this initiative ensures smoother compliance and efficient movement of goods. The process is straightforward, requiring minimal information and offering an easy alternative to the GSTIN for e-Way Bill generation. Stakeholders are encouraged to follow the outlined steps, refer to the User Guide for detailed instructions, and reach out to the GST Helpdesk for any assistance.

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