Top Stories How Unregistered Dealers can Generate GST E-Way Bill: Form ENR-03 Explained Form ENR-03 allows unregistered dealers to enroll, get an Enrolment ID, and generate e-Way Bills in a few simple steps By Kavi Priya – On February 17, 2025 12:39 pm – 3 mins read Under India’s Goods and Services Tax ( GST ) regime, e-Way Bills are mandatory for transporting goods worth more than Rs. 50,000. Registered businesses can generate these bills using their GSTIN but unregistered dealers (URPs) often face challenges. To bridge this gap, the government introduced Form ENR-03, enabling unregistered persons to enroll in the e-Way Bill system. This initiative, implemented as per Notification No. 12/2024 dated July 10, 2024, effective from February 11,2025. With this feature, unregistered transporters, suppliers of exempt goods, and casual traders can legally generate e-Way Bills, avoid penalties, and facilitate seamless logistics operations. In this article, we’ll explain how unregistered dealers can generate GST e-Way Bills using Form ENR-03, covering the process step by step. Know When to Say No to Cash Transactions, Click Here What is Form ENR-03? Form ENR-03 is a special enrollment form for unregistered persons who need to generate e-Way Bills.

This applies mainly to: Transporters who are not registered under GST. Businesses dealing in exempt goods but needing e-Way Bills. Any unregistered supplier or recipient involved in interstate movement of goods. By enrolling through ENR-03, these entities receive a 15-character Enrolment ID, which they can use instead of a GSTIN when generating e-Way Bills. Step-by-Step Process to Enroll Using Form ENR-03 To generate e-Way Bills as an unregistered dealer, follow these steps: Step 1: Access the E-Way Bill Portal Visit the official E-Way Bill Portal. Navigate to the Registration section in the main menu. Select “Enrolment for Transporters/URPs (ENR-03)”. Step 2: Fill in Basic Details Choose the State of your business operation. Enter your PAN details (Permanent Account Number), which will undergo verification. Step 3: Provide Contact & Address Information Select the type of enrolment applicable (such as transporter, exempt business, etc.). Enter your business address and mobile number.

Verify your mobile number using the OTP (One-Time Password) authentication. Step 4: Create Login Credentials Set a Username and check its availability. Create a Password for logging into the e-Way Bill portal. Step 5: Submit & Receive Enrolment ID Once all details are filled, submit the form. A 15-character Enrolment ID is generated instantly. This ID serves as a replacement for GSTIN while generating e-Way Bills. Generating an E-Way Bill as an Unregistered Dealer Know When to Say No to Cash Transactions, Click Here Once enrolled, follow these steps to generate an e-Way Bill: Step 1: Log in to the Portal Use your Username and Password to access the E-Way Bill Portal. Step 2: Initiate a New E-Way Bill Click on “Generate New”. The Enrolment ID will automatically appear in place of the GSTIN for Supplier or Recipient. Step 3: Enter Required Details Provide details such as Invoice Number, Goods Description, Vehicle Number, Distance, and Transporter Details. Step 4: Generate and Download the E-Way Bill Submit the details to generate the e-Way Bill. Download and print the bill for transportation compliance.

Know When to Say No to Cash Transactions, Click Here Legal Compliance & Penalties for Non-Compliance Failure to generate an e-Way Bill for applicable transactions can lead to severe penalties, including: ₹10,000 Fine or Tax Equivalent – Whichever is higher. Detention of Goods & Seizure of Vehicle – Until the e-Way Bill is produced. Legal Actions for GST Evasion – In case of repeated non-compliance. Who is Responsible? Supplier – If goods are transported by the supplier. Recipient – If goods are transported by the buyer in their own vehicle. Transporter – If neither party generates the e-Way Bill, the transporter is responsible. Benefits of Using ENR-03 1. Legally Transport Goods – Unregistered persons can now comply with GST regulations without registering for GST. 2. Easy Access to E-Way Bills – No need for workarounds; direct enrollment provides seamless bill generation. 3. Applicable for Interstate & Intrastate Transport – Useful for both within-state and cross-state transportation. 4. Avoid Penalties – Ensures compliance with GST laws, avoiding potential fines and confiscation of goods. Know When to Say No to Cash Transactions, Click Here Conclusion Form ENR-03 simplifies GST compliance for unregistered dealers, transporters, and exempt businesses by allowing them to generate e-Way Bills legally. By following the straightforward enrollment process on the E-Way Bill Portal, unregistered persons can easily obtain an Enrolment ID and use it to generate bills for transporting goods