How can Unregistered Persons (URPs) generate an E-Way Bill for GST Compliance?
The Goods and Services Tax Network has presented a new feature in E-Way Bill (EWB). This allows unregistered persons to generate an E-Way Bill without a GST registration. This facility is effective from Feb 11, 2025, and it seeks to ease the transportation process for small-party traders or businesses who desire to move goods without a GST registration. Form ENR-03 has been added as per Notification No. 12/2024 dated 10th July 2024 for the enrolment of unregistered dealers.
What is an E-way Bill?
An E-Way Bill is a permit that is required while moving goods exceeding a value of Rs. 50,000. It keeps goods traceable and ensures taxation. The bill can be prepared online with details such as the sender, the receiver, and goods details. Its validity depends on the travel distance, helping prevent tax fraud and ensuring transparency.
Earlier, it was required for one of the parties, either the buyer or seller, to generate the e-way bill. But if none of the parties is registered under GST, the transporter would have the responsibility of generating the e-way bill. Now, with the introduction of Form ENR-03, any one of them can generate the e-way bill without registering under GST. By enrolling themselves on the EWB portal, they can get a unique enrolment ID. This unique ID will work as a substitute for the GSTIN.
Step-by-Step Process of Generating E-Way Bill without GST Registration
Step 1: Accessing the Form
- The unregistered person can enroll through Form ENR-03.
- Visit the GST E-Way Bill portal and press the ‘registration’ button.
- To obtain the form, go to ‘Form ENR-03’ in the ‘Registration’ tab in the EWB portal’s main menu.
Step 2: Filling out the Form
- Clicking on Form ENR-03 will take you to the enrolment screen.
- Select your state where your business is located and enter your PAN details for the verification purpose
- Select the type of enrolment and enter your address.
- You are required to enter your mobile number, which will be verified via OTP.
Create a username, check its availability and set a secure password.
Step 3: Receiving Enrolment ID
- Upon entering your information, your details will be auto-generated to form a 15-character Enrolment ID with an acknowledgement.
- This Enrolment ID can be utilized to create e-Way Bills instead of GSTIN.
Step 4: Generate the E-Way Bill
- By using the registered credentials, the user must log in to the EWB portal.
- Select the ‘Generate New’ option, through which the Enrolment ID will automatically fill in the information as the supplier or recipient.
- After filling out the relevant details, you can proceed to generate the E-Way Bill.
Implications of Form ENR-03
The introduction of Form ENR-03 will not only simplify the process of e-way bill generation for unregistered persons but also encourage small traders and businesses to engage in the movement of goods without having a GST registration. It helps businesses comply with the law while reducing administrative burdens. This will also enhance transparency and government authorities can easily track the movement of goods, which makes the system more efficient and effective for both businesses and the regulatory body.
