How to Generate e-Way Bills Using Form ENR-03 Without GST Registration?

How to Generate e-Way Bills Using Form ENR-03 Without GST Registration?. The implementation of the Goods and Services Tax (GST) in India on July 1, 2017, introduced several compliance requirements for businesses, including the e-Way Bill system. This system mandates that businesses and transporters generate an e-Way Bill when moving goods valued over Rs.50,000. The e-Way Bill serves as a digital document that helps track the movement of goods and ensures tax compliance.
However, small traders, individual transporters, and businesses that are not registered under GST often faced difficulties in generating e-Way Bills, as the system required a valid GSTIN (Goods and Services Tax Identification Number). This posed a significant challenge for those dealing in goods movement without GST registration.
To address this issue, the Goods and Services Tax Network (GSTN) has introduced an essential update, effective February 11, 2025, allowing unregistered persons (URPs) to generate e-Way Bills without requiring GST registration. This is made possible through Form ENR-03, which enables unregistered dealers to obtain an Enrollment ID and legally generate e-Way Bills. This development aims to ease compliance for small traders while ensuring proper documentation of goods movement. In this article, we will explore how unregistered dealers can Generate e-Way Bills Using Form ENR-03, the process involved, and the advantages of this new system.
Importance of e-Way Bills in Goods Movement
An e-Way Bill is a mandatory digital document required under GST laws for the movement of goods valued above Rs.50,000. It is a key compliance measure that helps in:
Tracking goods in transit: Ensuring goods being transported are properly documented and taxed.
Minimizing tax evasion: Preventing unauthorized movement of goods without tax compliance.
Reducing delays at checkpoints: Enabling smoother goods movement and avoiding unnecessary hold-ups.
Until now, only GST-registered businesses could generate e-Way Bills, while unregistered traders relied on transporters or had to register under GST unnecessarily. However, the introduction of Form ENR-03 eliminates this issue by allowing unregistered dealers to generate e-Way Bills without GST registration.
New Update: Unregistered Dealers Can Now Generate e-Way Bills Using Form ENR-03
The Goods and Services Tax Network (GSTN) has introduced a major update that allows unregistered persons (URPs) to generate e-Way Bills by enrolling through Form ENR-03.
Previously, the burden of generating e-Way Bills fell on either the registered supplier or transporter, causing operational difficulties for small businesses. This update now allows buyers and sellers who are not GST-registered to enroll in the e-Way Bill system and generate the required document themselves.
Under Notification No. 12/2024, this initiative significantly simplifies the process, especially for small traders, local businesses, and occasional transporters.
How does it work?
• Unregistered dealers must fill out Form ENR-03 on the e-Way Bill portal to obtain an Enrollment ID.
• This Enrollment ID functions like a GSTIN, allowing them to generate e-Way Bills without GST registration.
• Once enrolled, they can log in to the portal and create e-Way Bills whenever required.
This update is a game-changer for businesses that previously struggled with GST compliance for transportation.
Step-by-Step Process to Generate e-Way Bills Using Form ENR-03
With the introduction of Form ENR-03, unregistered persons can now obtain an Enrollment ID and generate e-Way Bills easily. Here is a step-by-step guide to the process:
Step 1: Accessing the e-Way Bill Portal
• Visit the e-Way Bill portal (ewaybillgst.gov.in).
• Click on the ‘Registration’ tab.
• Select ‘Enrollment for Transporters & Others’ (Form ENR-03).
Step 2: Filling Out Form ENR-03
• Select State: Choose the state where your business is located.
• Enter PAN Details: Provide your Permanent Account Number (PAN) for verification.
• Choose Enrollment Type: Specify whether you are enrolling as a supplier, recipient, or transporter.
• Provide Address & Contact Details: Enter your business address and mobile number. OTP verification is required.
Step 3: Creating Login Credentials
• Choose a Username and Password for future logins.
• Submit the form.
• A 15-character Enrollment ID will be generated as an alternative to the GSTIN.
Step 4: Generating the e-Way Bill
• Log in to the e-Way Bill portal using your Enrollment ID.
• Click on ‘Generate New’ to create a new e-Way Bill.
• The Enrollment ID will be automatically populated in place of the GSTIN.
• Enter the remaining details, such as the value of goods and transport details.
• Click ‘Submit’ to generate the e-Way Bill.
Once generated, the e-Way Bill can be printed and used for transportation purposes.
Benefits of Using Form ENR-03 for Unregistered Dealers
The introduction of Form ENR-03 brings several advantages to unregistered dealers who need to generate e-Way Bills without GST registration:
Simplifies Compliance for Small Businesses
Previously, small businesses had to either register under GST or depend on transporters for e-Way Bill generation. Now, Form ENR-03 allows them to generate their own e-Way Bills, reducing unnecessary registration burdens.
Enhances Transparency and Tax Compliance
By enrolling for an Enrollment ID, unregistered dealers ensure that their goods movement is legally documented, minimizing tax evasion and fraudulent transactions.
Ensures Seamless Goods Movement
Without an e-Way Bill, goods are subject to detention and penalties. This update ensures unregistered businesses can transport goods legally without delays.
Reduces Dependence on Third Parties
Small traders no longer need to rely on transporters or registered suppliers to create e-Way Bills, giving them more control over their operations.
Enables Businesses to Work with Larger Enterprises
Many large companies prefer working with GST-compliant suppliers. Having an Enrollment ID helps small businesses expand their reach without needing GST registration.
What You Need to Know About Form ENR-03?
No GST Registration Needed: Unregistered dealers can now generate e-Way Bills using an Enrollment ID instead of a GSTIN.
Quick & Simple Process: The enrollment can be completed online within minutes via Form ENR-03.
Improved Transparency: Ensures better tracking and monitoring of goods movement.
Eliminates Middlemen: Small businesses can now generate their own e-Way Bills, reducing dependency on transporters.
Final Thoughts
The introduction of Form ENR-03 is a major relief for small traders and unregistered businesses, making it easier to generate e-Way Bills without GST registration. This initiative ensures greater compliance, smoother goods movement, and enhanced tax transparency without forcing businesses into unnecessary GST registrations. For unregistered businesses looking to transport goods legally and without complications, this new system offers a simple, effective, and hassle-free solution. 
If you need any help regarding this you can connect with Compliance Calendar experts through mail at info@ccoffice.in or Call/Whatsapp at +91 9988424211.

The implementation of the Goods and Services Tax (GST) in India on July 1, 2017, introduced several compliance requirements for businesses, including the e-Way Bill system. This system mandates that businesses and transporters generate an e-Way Bill when moving goods valued over Rs.50,000. The e-Way Bill serves as a digital document that helps track the movement of goods and ensures tax compliance.

However, small traders, individual transporters, and businesses that are not registered under GST often faced difficulties in generating e-Way Bills, as the system required a valid GSTIN (Goods and Services Tax Identification Number). This posed a significant challenge for those dealing in goods movement without GST registration.

To address this issue, the Goods and Services Tax Network (GSTN) has introduced an essential update, effective February 11, 2025, allowing unregistered persons (URPs) to generate e-Way Bills without requiring GST registration. This is made possible through Form ENR-03, which enables unregistered dealers to obtain an Enrollment ID and legally generate e-Way Bills. This development aims to ease compliance for small traders while ensuring proper documentation of goods movement. In this article, we will explore how unregistered dealers can Generate e-Way Bills Using Form ENR-03, the process involved, and the advantages of this new system.

Importance of e-Way Bills in Goods Movement

An e-Way Bill is a mandatory digital document required under GST laws for the movement of goods valued above Rs.50,000. It is a key compliance measure that helps in:

Tracking goods in transit: Ensuring goods being transported are properly documented and taxed.

Minimizing tax evasion: Preventing unauthorized movement of goods without tax compliance.

Reducing delays at checkpoints: Enabling smoother goods movement and avoiding unnecessary hold-ups.

Until now, only GST-registered businesses could generate e-Way Bills, while unregistered traders relied on transporters or had to register under GST unnecessarily. However, the introduction of Form ENR-03 eliminates this issue by allowing unregistered dealers to generate e-Way Bills without GST registration.

New Update: Unregistered Dealers Can Now Generate e-Way Bills Using Form ENR-03

The Goods and Services Tax Network (GSTN) has introduced a major update that allows unregistered persons (URPs) to generate e-Way Bills by enrolling through Form ENR-03.

Previously, the burden of generating e-Way Bills fell on either the registered supplier or transporter, causing operational difficulties for small businesses. This update now allows buyers and sellers who are not GST-registered to enroll in the e-Way Bill system and generate the required document themselves.

Under Notification No. 12/2024, this initiative significantly simplifies the process, especially for small traders, local businesses, and occasional transporters.

How does it work?

• Unregistered dealers must fill out Form ENR-03 on the e-Way Bill portal to obtain an Enrollment ID.

• This Enrollment ID functions like a GSTIN, allowing them to generate e-Way Bills without GST registration.

• Once enrolled, they can log in to the portal and create e-Way Bills whenever required.

This update is a game-changer for businesses that previously struggled with GST compliance for transportation.

Step-by-Step Process to Generate e-Way Bills Using Form ENR-03

With the introduction of Form ENR-03, unregistered persons can now obtain an Enrollment ID and generate e-Way Bills easily. Here is a step-by-step guide to the process:

Step 1: Accessing the e-Way Bill Portal

• Visit the e-Way Bill portal (ewaybillgst.gov.in).

• Click on the ‘Registration’ tab.

• Select ‘Enrollment for Transporters & Others’ (Form ENR-03).

Step 2: Filling Out Form ENR-03

• Select State: Choose the state where your business is located.

• Enter PAN Details: Provide your Permanent Account Number (PAN) for verification.

• Choose Enrollment Type: Specify whether you are enrolling as a supplier, recipient, or transporter.

• Provide Address & Contact Details: Enter your business address and mobile number. OTP verification is required.

Step 3: Creating Login Credentials

• Choose a Username and Password for future logins.

• Submit the form.

• A 15-character Enrollment ID will be generated as an alternative to the GSTIN.

Step 4: Generating the e-Way Bill

• Log in to the e-Way Bill portal using your Enrollment ID.

• Click on ‘Generate New’ to create a new e-Way Bill.

• The Enrollment ID will be automatically populated in place of the GSTIN.

• Enter the remaining details, such as the value of goods and transport details.

• Click ‘Submit’ to generate the e-Way Bill.

Once generated, the e-Way Bill can be printed and used for transportation purposes.

Benefits of Using Form ENR-03 for Unregistered Dealers

The introduction of Form ENR-03 brings several advantages to unregistered dealers who need to generate e-Way Bills without GST registration:

Simplifies Compliance for Small Businesses

Previously, small businesses had to either register under GST or depend on transporters for e-Way Bill generation. Now, Form ENR-03 allows them to generate their own e-Way Bills, reducing unnecessary registration burdens.

Enhances Transparency and Tax Compliance

By enrolling for an Enrollment ID, unregistered dealers ensure that their goods movement is legally documented, minimizing tax evasion and fraudulent transactions.

Ensures Seamless Goods Movement

Without an e-Way Bill, goods are subject to detention and penalties. This update ensures unregistered businesses can transport goods legally without delays.

Reduces Dependence on Third Parties

Small traders no longer need to rely on transporters or registered suppliers to create e-Way Bills, giving them more control over their operations.

Enables Businesses to Work with Larger Enterprises

Many large companies prefer working with GST-compliant suppliers. Having an Enrollment ID helps small businesses expand their reach without needing GST registration.

What You Need to Know About Form ENR-03?

No GST Registration Needed: Unregistered dealers can now generate e-Way Bills using an Enrollment ID instead of a GSTIN.

Quick & Simple Process: The enrollment can be completed online within minutes via Form ENR-03.

Improved Transparency: Ensures better tracking and monitoring of goods movement.

Eliminates Middlemen: Small businesses can now generate their own e-Way Bills, reducing dependency on transporters.

Final Thoughts

The introduction of Form ENR-03 is a major relief for small traders and unregistered businesses, making it easier to generate e-Way Bills without GST registration. This initiative ensures greater compliance, smoother goods movement, and enhanced tax transparency without forcing businesses into unnecessary GST registrations. For unregistered businesses looking to transport goods legally and without complications, this new system offers a simple, effective, and hassle-free solution.

If you need any help regarding this you can connect with Compliance Calendar experts through mail at info@ccoffice.in or Call/Whatsapp at +91 9988424211.