The Goods and Services Tax Network (GSTN) has introduced a new feature (Form ENR-03) in the e-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers involved in the movement of goods. This update is effective from February 11, 2025, in accordance with Central Tax Notification No. 12/2024 dated July 10, 2024. The introduction of Form ENR-03 allows unregistered dealers to generate e-Way Bills by enrolling on the EWB portal and obtaining a unique Enrolment ID.
Key Highlights: Form ENR-03
i) Form ENR-03 is designed for the enrolment of unregistered dealers who are engaged in the movement or transportation of goods.
ii) The Enrolment ID obtained through this form will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.
User Guide/Manual for ENR-03 Enrolment:
This manual provides a step-by-step guide for Unregistered Persons (URPs) to enroll in the E-Way Bill system using Form ENR-03 and generate e-Way Bills. The process involves verification of PAN details, OTP-based authentication, and the creation of a username and password. Upon successful enrolment, a 15-character Enrolment ID is generated, which can be used for e-Way Bill generation. Here is the detailed process to be followed:
Accessing ENR-03:
As per the notification, Unregistered Persons (URPs) can enroll in the E-Way Bill system using Form ENR-03. The enrolment option is available under the “Registration” section in the main menu of the E-Way Bill Portal.
Filling Out the ENR-03 Form:
i) Upon selecting the enrolment option, the applicant will be directed to the enrolment screen.
ii) The applicant must select their State and enter their PAN details, which will be verified.
iii) The type of enrolment must be selected, and address details must be provided.
iv) A mobile number must be entered, which will be verified via OTP.
Creating Login Credentials:
i) The user must create a username, check its availability, and set a password before submitting the details.
ii) Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed.
iii) This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.
Generating an e-Way Bill:
i) The enrolled URP can log in to the EWB portal using the registered credentials.
ii) By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient.
iii) 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 available at User Manual for ENR-03.
GSTN Advisory dated 15/02/2025: Introduction of Form ENR-03 for Enrolment of Unregistered Dealers in e-Way Bill Portal