The Central Board Of Indirect Taxes and Customs (CBIC) has notified the Form ENR-03 for unregistered persons to generate e-way bills on the portal effective from 11 February 2025.
Rule 27 of the Central Goods and Services Tax (Amendment) Rules, 2024 was notified by Notification No. 12/2024 by which FORM GST ENR-03 was introduced.
Form GST ENR-03
Unregistered persons who choose to generate an e-way bill in Form GST EWB-01 must apply for enrolment on the e-way bill portal using Form GST ENR-03, as prescribed under the CGST Rules. In this process, the unregistered person is required to furnish the relevant details in Form GST ENR-03.
Notification Details
Notification No. 09/2025–Central Tax
Date: 11/02/2025
