The government has introduced Form ENR-03 to allow unregistered persons (URPs) to enroll on the E-Way Bill (EWB) portal and generate e-way bills for transporting goods. This applies from February 11, 2025, as per Notification No. 12/2024 dated July 10, 2024.
Why This Change?
Previously, only registered businesses (having a GSTIN) could generate e-way bills. However, certain unregistered dealers, like those involved in interstate sales of handicrafts or specific goods, also need to generate e-way bills. To solve this, the government has introduced an Enrolment ID system as an alternative to GSTIN.
Key Legal Provisions
- Rule 138(3) – Fourth Proviso:
- Unregistered persons must enroll using Form ENR-03 on the EWB portal.
- After successful validation, they will receive a unique Enrolment ID, which can be used to generate e-way bills.
- Rule 138(1) – Fourth Proviso:
- Handicraft sellers transporting goods between states must generate an e-way bill, even if the consignment value is below the threshold limit.
Process of Enrolment & E-Way Bill Generation
1. Enrolling as an Unregistered Person (URP)
To enroll, follow these steps:
✅ Go to the EWB Portal → Click on “Registration” → Select “Enrolment for URP (ENR-03)”
✅ Fill in the required details:
- State Selection
- PAN Number (will be verified)
- Business Type (whether handicraft dealer, transporter, etc.)
- Address Details
- Mobile Number (OTP verification required)
✅ Create Login Credentials:
- Choose a Username & Password
- Submit the form
- Receive a 15-character Enrolment ID
2. Generating an E-Way Bill
Once enrolled, the unregistered dealer can:
✅ Log in using the new credentials
✅ Click on “Generate New”
✅ The Enrolment ID will be auto-filled as the Supplier/Recipient ID
✅ Fill in other details like vehicle number, invoice value, consignee details, etc.
✅ Submit and generate the e-way bill
Why This Matters?
🔹 Makes it easier for unregistered dealers to transport goods legally
🔹 Helps handicraft sellers & other exempted suppliers comply with GST rules
🔹 Prevents tax evasion by tracking goods movement