Advisory: Form ENR-03 for Biometric Aadhaar GST E-Way Bill

Dear Stakeholders, We are pleased to inform you about a new feature introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers/persons supplying goods. Effective from 11th February 2025, Form ENR-03 has been introduced as per Notification No. 12/2024 dated 10th July 2024. This form allows unregistered dealers to generate e-Way Bills by enrolling on the EWB portal and obtaining a unique Enrolment ID.

Key Features of Form ENR-03

  1. Purpose of ENR-03

    • Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling on the EWB portal.
    • Upon enrolment, a 15-character Enrolment ID will be generated, which can be used as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

  2. Benefits of ENR-03

    • Simplifies the e-Way Bill generation process for unregistered dealers.
    • Ensures compliance with GST regulations for the movement of goods.
    • Provides a seamless and user-friendly enrolment process.

User Guide for ENR-03 Enrolment

1. Accessing ENR-03

  • Log in to the E-Way Bill Portal.
  • Navigate to the “Registration” tab in the main menu.
  • Select the option for Form ENR-03.

2. Filling Out the ENR-03 Form

  • Step 1: Select your State and enter your PAN details. The PAN will be verified automatically.
  • Step 2: Choose the type of enrolment (e.g., Supplier, Recipient, or Transporter).
  • Step 3: Provide your address details.
  • Step 4: Enter a mobile number for OTP verification.

3. Creating Login Credentials

  • Create a username and check its availability.
  • Set a password for your account.
  • Submit the details to complete the enrolment process.

4. Generating an e-Way Bill

  • Log in to the EWB portal using your registered credentials.
  • Select the ‘Generate New’ option.
  • The Enrolment ID will be auto-populated as the Supplier/Recipient.
  • Enter other relevant details (e.g., invoice number, HSN code, vehicle number) and proceed with e-Way Bill generation.

Important Notes

  • The Enrolment ID is valid only for e-Way Bill generation and does not replace the need for GST registration if the dealer crosses the threshold limit.
  • Unregistered dealers must ensure that all details entered in the ENR-03 form are accurate to avoid delays or rejections.

How TaxPower GST Software Can Help

While the ENR-03 feature simplifies e-Way Bill generation for unregistered dealers, TaxPower GST Software offers a comprehensive solution for all GST-related needs. Here’s how TaxPower can assist:

  • Automated e-Way Bill Generation: Simplify the process of generating and managing e-Way Bills.
  • Real-Time Updates: Stay aligned with the latest GST rules and notifications.
  • User-Friendly Interface: Designed for ease of use, even for beginners.
  • Expert Support: Backed by a robust support team and endorsed by leading Chartered Accountants and Tax Practitioners.

Explore how TaxPower GST Software can streamline your GST compliance journey at https://taxpowergst.com.

For Further Assistance

For any queries or assistance related to this update, taxpayers may:

Conclusion

The introduction of Form ENR-03 is a significant step towards simplifying e-Way Bill generation for unregistered dealers. By leveraging tools like TaxPower GST Software, businesses can ensure seamless compliance and focus on their core operations.

Blog Ref: GSTN Government Site