The Goods and Services Tax Network (GSTN) has introduced a new feature in the e-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers. With effect from February 11, 2025, unregistered dealers supplying goods can enroll themselves on the EWB portal and generate e-Way Bills using a unique Enrolment ID. This feature has been implemented in accordance with Notification No. 12/2024 dated July 10, 2024.
What is Form ENR-03?
Form ENR-03 is a newly introduced form that allows unregistered dealers to enroll in the e-Way Bill portal. This enrolment is necessary for unregistered businesses engaged in the movement or transportation of goods. Once registered, they receive a unique Enrolment ID, which serves as an alternative to the Supplier GSTIN or Recipient GSTIN required for generating e-Way Bills.
New to E-Way bill? check out our guide on Eway Bill Login System
User Guide for ENR-03 Enrolment
1. Accessing ENR-03:
- Unregistered Persons (URPs) can enroll using Form ENR-03.
- The option is available under the “Registration” tab in the main menu of the EWB portal.
2. Filling Out the ENR-03 Form:
- Upon selecting the option, the enrolment screen will appear.
- The applicant must choose their state and enter PAN details for verification.
- The type of enrolment should be specified, along with address details.
- A mobile number must be provided and verified via OTP.
3. Creating Login Credentials:
- The user must create a username, check its availability, and set a password before submitting the details.
- Upon successful submission, the system generates a 15-character Enrolment ID and displays an acknowledgment.
- You can use this Enrolment ID instead of a GSTIN for generating e-Way Bills.
4. Generating an e-Way Bill:
- The enrolled URP can log in to the EWB portal using their credentials.
- Selecting the ‘Generate New’ option auto-populates the Enrolment ID as the Supplier/Recipient.
- You must enter other necessary details to proceed with e-Way Bill generation.
Conclusion
The introduction of Form ENR-03 significantly streamlines the movement of goods for unregistered dealers. It simplifies the e-Way Bill process by offering an alternative to GSTIN for those who have not registered under GST. For detailed guidelines and further assistance, stakeholders should refer to the official User Guide available at the GST portal: User Guide for ENR-03.
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