The Goods and Service Tax Networks (GSTN) has notified an advisory on introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.

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.

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 Enrolment 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

Accessing ENR-03

As per the notification, an Unregistered Person (URP) can enrol using Form ENR-03. The option is available under the “Registration” tab in the main menu of the EWB portal.

Filling Out the ENR-03 Form

Upon selecting the option, the enrollment screen will be displayed. The applicant must select their State and enter their PAN details, which will be verified. The type of enrolment must be selected, and address details must be provided. A mobile number must be entered, which will be verified via OTP.

Creating Login Credentials

The user must create a username, check its availability, and set a password before submitting the details. Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed. This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.

Generating an e-Way Bill

The enrolled URP can log in to the EWB portal using the registered credentials. By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient. 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.

Click Here To Read The Advisory

Read More: Direct Tax Weekly Flashback: 09 To 15 February 2025

Mariya Paliwala
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