Indirect Tax Alert
New Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal
March 14, 2025

- with reference to Notification No. 12/2024 dated 10th July 2024
The Goods and Services Network (GSTN) has rolled out a new advisory to provide a detailed guideline for E-way Bill generation process for the unregistered taxpayers dealing with movement of goods. Therefore, a new feature i.e. Form ENR-03 has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. Form ENR-03 allows unregistered dealers or persons (who are not formally registered under GST) to generate e-Way Bills through the e-Way Bill Portal and obtaining a unique Enrolment ID. This is particularly useful for entities or individuals who need to transport goods but may not have GST registration, yet still require an e-Way Bill for the movement of goods exceeding certain thresholds. User Guide for ENR-03 Enrolment- Access ENR-03 under “Registration” tab.
- Enter the required details such as PAN details, address, mobile etc.
- Create login credentials in the specified format.
- Generate E-way Bill.