Form ENR-03: How to Generate GST E-Way Bills for Unregistered Business

The Goods and Service Tax (GST) is an indirect tax system in India implemented in July 2017. Since its inception, a number of regulations have been introduced to streamline the GST compliance process. A business involved in either manufacturing or trading goods has to transport the consignment to its customers. To facilitate the movement of goods worth more than ₹50,000, you need an e-way bill for the goods to be transported. 

Before February 11, 2025, unregistered businesses struggled to generate GST e-way bills. With the introduction of Form ENR-03, this process is now much simpler. 

Until now, unregistered businesses struggled with e-way bill generation, often facing delays and legal challenges. However, with the new Form ENR-03, this process has become simpler. Here’s everything you need to know.

What is the E-Way Bill, and What is its Importance? 

Under the Good and Service Tax (GST) regulation, an e-way bill is required for the transportation of goods worth more than ₹50,000. It serves as a document that records the movement of goods and it ensures adherence to the laws laid down by the government. 

The intent behind introducing the e-way bill system to prevent tax evasion, offering ease in transporting goods and making clearance process quicker at various checkpoints throughout the country. 

In the absence of GST e-way bills, goods in transit can be detained, and heavy penalties can be imposed.  

Before this latest update of form ENR-03, in case neither buyer or seller is registered under GST, then it was the responsibility of the transporter to generate an e-way bill. The process was overwhelming especially for a transporter with a small fleet. 

With the latest update of Form GST ENR-03, both sellers as well as buyers have the facility to generate the e-way bill in spite of the fact that they aren’t registered under GST registration. 

Benefits of Form GST ENR-03

The form GST ENR-03 offers a number of benefits to non-registered entities engaged in the trading of goods, which are as follows: 

Compliance Became Easier

Before the introduction of the form ENR-03, small businesses had to register themselves with GST even if they did not fulfill the minimum turnover requirement. Now, non-registered entities simply login to the e-way bill portal and can generate the e-way bill without GST registration. 

Better Transparency

The system of the enrolment ID on e-way bill portal developed for businesses without GST registration enables documentation of goods in-transit. With this system, authorities can track movement of goods, prevent tax evasion and minimize the chances of fraud. 

Unrestricted Movement of Goods

Due to GST regulations, small traders often face supply chain disruptions. With the new system in place, they can generate GST e-way bills as and when required, preventing logistics delays. 

Transport Goods Legally

Since generating e-way bills was difficult before, small businesses often opted for illegal ways of goods transportation. With form ENR-03 e-way bill generation, even non-registered small companies can generate e-way bills and transport goods legally without any restrictions. 

No GST Registration Required

If you are not a registered business under GST, and want to generate e-way bills then you don’t need to register and increase your compliance burden after the implementation of form ENR-03. 

Steps to Generating E-Way Bills for Unregistered Business Using ENR-03 

The form ENR-03 is a newly introduced facility on the e-way bills portal, enabling businesses without GST registration to generate e-way bills without registering. Here is the step-by-step process to create e-way bills using form GST ENR-03: 

Step 1: Go to e-way bill portal and register yourself. In the main menu find the ‘Registration’ tab under the form ENR-03. 

Step 2: On the registration form, follow are the details that you need to fill out, so keep them handy before starting the process: 

• PAN No.
• Enrollment type
• Address 
• Contact no. 

Step 3: After filling the form, now you will need to create a username and strong password. Once the details are submitted successfully, the portal will generate an enrollment ID of 15 characters. This ID will be a substitute for GSTIN. 

Step 4: Now login to e-way bill portal using your username and password. On the dashboard you will find ‘Generate New’, click on it to create a new e-way bill. 

Conclusion

This is everything you should know about the form ENR-08. We hope after reading this blog you get to know the e-Way Bill Generation process for unregistered businesses. Now you’re all set to start generating e-way bills with Form ENR-03. If you have any questions or need assistance, feel free to reach out!

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FAQs on E-Way Bill

1. Can we generate e-way bills without a GST number? ​

Yes, as of February 11, 2025, unregistered businesses can generate e-way bills using form GST ENR-03. 

2. When should e-way bills be generated under GST?

When the value of goods to be transported exceeds ₹ 50,000, in such cases generating e-way bills is mandatory.  

3. Who will generate the e-way bill GST?

Normally e-way is generated by the seller. However, due to any reason the seller is not able to generate it, even the buyer can generate it. 

4. How do you upload e-way bill data in the GST portal​?

By clicking on ‘Import EWB Data’ on the GSTR-1 form page, you can import all the data on e-way bills. 

5. How do I change my mobile number in the GST e-way bill​?

In order to change the mobile number in the e-way bill, you need to update the mobile number in the GST portal. Follow these steps to update the mobile number on the GST portal: 

Step 1: Log in to the GST portal with your valid credentials 

Step 2: Go to Services > Registration > Amendment of Registration Non-core Fields

Step 3: Go to the tab for the corresponding authorized signatory whose mobile you want to update. Click on ‘Edit’ under the ‘Actions’ column. 

Step 4: Enter the new mobile number and save the changes. Verify the OTP received on the updated mobile number. 

Step 5: Go to the ‘Verification’ tab, tick the declaration box, and submit the amendment using either DSC, E-Signature or EVC. 

Step 6: Now login to the e-way bill portal using your valid credentials 

Step 7: Go to profile section, find an option ‘Update from Common Portal’, click on it to fetch the latest details from the GST portal.