The Goods and Services Tax (GST) system in India, implemented on July 1, 2017, brought numerous regulations to simplify business operations. One important requirement for businesses and transporters is the e-Way Bill — a digital document used to track the movement of goods valued over ₹50,000. However, small traders and businesses without GST registration previously faced difficulties in generating these e-Way Bills.
Fortunately, from February 11, 2025, the Goods and Services Tax Network (GSTN) has introduced a significant update allowing unregistered persons (URPs) to generate e-Way Bills without needing GST registration. This new facility, provided through Form ENR-03, is designed to ease the transportation process and enable small traders and businesses to comply with regulations without the added burden of GST registration
GSTN Enables e-Way Bill Generation for Unregistered Dealers
To improve the efficiency of the GST system, the Goods and Services Tax Network (GSTN) has introduced a new feature allowing unregistered dealers to generate e-Way Bills for the movement of goods. Previously, if either the seller or buyer was unregistered under GST, the responsibility to generate the e-Way Bill fell on the transporter or required one of the parties to obtain GST registration. This new provision eliminates that necessity.
Unregistered dealers can now enroll using Form ENR-03 to receive a unique Enrolment ID. This ID functions as a substitute for the GSTIN (Goods and Services Tax Identification Number) when generating e-Way Bills. The change aims to simplify compliance for small traders, enabling them to transport goods without the complexities of GST registration.
Issued under Notification No. 12/2024, this regulation marks a significant step toward easing administrative burdens for small businesses that may have previously avoided GST registration due to procedural challenges
What Is an e-Way Bill and Why Is It Important?
Under the Goods and Services Tax (GST) law, an e-Way Bill is mandatory for the movement of goods valued over ₹50,000. This digital document plays a vital role in tracking goods during transit and ensuring compliance with tax regulations. The e-Way Bill system helps reduce tax evasion, facilitates easier monitoring of shipments, and speeds up clearance at checkpoints.
For businesses and transporters, generating an e-Way Bill is essential to ensure smooth operations and avoid penalties. Without a valid e-Way Bill, goods can be detained during transit, and fines may be imposed.
Previously, when neither the buyer nor the seller was registered under GST, the responsibility to generate the e-Way Bill usually fell on the transporter—a process often difficult for small businesses. However, with the introduction of Form ENR-03, both buyers and sellers who are unregistered under GST can now generate e-Way Bills themselves, simplifying compliance and easing the transportation of goods
How Unregistered Dealers Can Generate e-Way Bills Using Form ENR-03
Form ENR-03 provides a straightforward way for unregistered dealers to enroll in the e-Way Bill system and generate the required documents without needing GST registration. Here’s a step-by-step guide to the process:
Step 1: Accessing Form ENR-03
Unregistered persons (URPs) need to visit the E-Way Bill portal and navigate to the “Registration” tab in the main menu. There, they will find Form ENR-03, which initiates the enrollment process
Step 2: Completing Form ENR-03
After opening Form ENR-03, the enrollment screen will appear. Follow these steps to complete the form:
Select Your State: Choose the state where your business or operation is located.
Enter PAN Details: Provide your Permanent Account Number (PAN), which will be verified for authenticity.
Choose Enrollment Type: Select your role—whether as a supplier, recipient, or transporter.
Provide Address and Contact Information: Enter your business address and mobile number. The mobile number will be verified through an OTP (One-Time Password)
Step 3: Creating Login Credentials
Once you’ve completed the form, you’ll be prompted to create a username and password. Make sure the username is unique and select a strong, secure password. After successfully submitting your details, the system will generate a 15-character Enrolment ID for you.
Step 4: Generating the e-Way Bill Using Your Enrolment ID
With your Enrolment ID and login credentials, access the E-Way Bill portal. From your dashboard, select the ‘Generate New’ option to create an e-Way Bill. Your Enrolment ID will automatically appear as the supplier or recipient.
Next, enter the remaining details, including the value of goods and transportation information. Once completed, submit the form to generate the e-Way Bill, which can then be used for transporting your goods legally and smoothly.
Benefits of Using Form ENR-03 for Unregistered Dealers
Form ENR-03 brings multiple advantages for unregistered dealers involved in goods transportation by simplifying e-Way Bill generation and easing compliance burdens:
Simplified Compliance: Earlier, small businesses needed GST registration to generate an e-Way Bill. With Form ENR-03, this requirement is removed, allowing unregistered dealers to generate e-Way Bills easily by following a straightforward process.
Greater Transparency: The introduction of a unique Enrolment ID ensures that all goods in transit are properly documented. This reduces the risk of tax evasion, prevents fraud, and enables regulatory authorities to track goods more effectively.
Uninterrupted Goods Movement: Small traders often face delays due to GST compliance complexities. Now, unregistered dealers can generate e-Way Bills without obstacles, ensuring smooth and timely transportation of goods.
Enhanced Verification and Tracking: Using the Enrolment ID, authorities can quickly verify transit details, improving the accuracy and efficiency of monitoring for both businesses and regulators
Key Highlights of Form ENR-03
No GST Registration Needed: The Enrolment ID acts as a substitute for the GSTIN when generating e-Way Bills.
Easy Enrollment: The entire process is completed online through the E-Way Bill portal using Form ENR-03.
Improved Accountability: The system enhances transparency and tracking of goods, strengthening regulatory oversight
About the Author
Priya
Priya is a skilled writer known for translating complex legal concepts into clear, practical guidance. Her articles equip entrepreneurs with the essential knowledge to navigate business laws confidently, helping them start and manage their ventures successfully
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