The E-Way Bill (EWB) system has introduced a new feature that simplifies compliance for unregistered dealers engaged in goods transportation. Starting February 11, 2025, businesses without GST registration can enrol using Form ENR-03 to obtain a unique Enrolment ID. Consequently, they can now generate e-Way Bills effortlessly without requiring a GSTIN. This update, introduced through Notification No. 12/2024 dated July 10, 2024, enhances efficiency and ensures smoother logistics operations.
Why is Form ENR-03 Beneficial?
Previously, unregistered dealers faced challenges when transporting goods because e-Way Bills required a GSTIN. As a result, many businesses had to rely on intermediaries, causing unnecessary delays and inefficiencies. However, with Form ENR-03, these dealers can now generate e-Way Bills independently using an Enrolment ID. Therefore, compliance becomes faster, more efficient, and fully transparent.
Step-by-Step Guide to ENR-03 Enrolment
The registration process is simple and requires only a few steps. To complete enrolment, follow these instructions:
1. Accessing ENR-03 on the E-Way Bill Portal
- First, visit the E-Way Bill Portal.
- Then, navigate to the “Registration” section.
- After that, click on “ENR-03” to start the enrolment process.
2. Completing the ENR-03 Form
- Begin by selecting the State of operation from the dropdown menu.
- Next, provide PAN details, which will be verified instantly.
- Afterward, choose the appropriate Type of Enrolment, such as supplier or transporter.
- Additionally, enter your business address and valid contact details.
- Finally, complete OTP verification to authenticate the mobile number.
3. Creating Login Credentials
- First, select a unique username and check for availability.
- Then, set a strong password to secure your account.
- Upon submission, a 15-character Enrolment ID will be generated.
- Immediately after, a confirmation message will appear, indicating successful enrolment.
4. Generating an e-Way Bill with the Enrolment ID
- Start by logging in to the E-Way Bill Portal using the newly created credentials.
- After that, click on ‘Generate New’ under the e-Way Bill section.
- At this point, the system will auto-populate the Enrolment ID, replacing the GSTIN field.
- Finally, enter the required transportation details, review them carefully, and proceed with e-Way Bill generation.
Key Advantages of ENR-03 Enrolment
✔ Ensures Easy Compliance – Eliminates the need for GST registration while generating e-Way Bills.
✔ Reduces Dependency on Third Parties – Allows unregistered dealers to generate e-Way Bills without intermediaries.
✔ Enhances Business Efficiency – Speeds up the logistics process by enabling direct access to e-Way Bill generation.
✔ Improves Transparency – Ensures better tracking and regulation of transported goods.
Final Thoughts
The introduction of Form ENR-03 is a significant step toward simplifying compliance for unregistered dealers. By allowing them to generate e-Way Bills with an Enrolment ID, the process becomes more accessible, efficient, and legally compliant.
For further assistance, refer to the official User Manual for ENR-03 or contact the GST Helpdesk.
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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
Published on: February 17, 2025