*EWAY BILL BY UN REGISTERED PERSON -* *GSTN Advisory February 15, 2025:* Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills. of ENR-03 form. Under GST rules no goods over Rs 50,000 value can be transported if the corresponding e-Way Bill is generated. GST officials can seize both the transport vehicle and the goods if a valid e-Way is not generated for transporting the goods. Earlier if there were no registered buyers or sellers in the transaction where the taxable value of goods are above Rs 50,000, the transporter would had to create the E-way Bill or one of the parties had to register for GST to generate it. Now this requirement is done away with effect from February 11, 2025 if either one of them files ENR-03 and generated an e-Way Bill. *GSTN advisory dated February 15, 2025* A new feature 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. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers. Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills. *Step-by step guide on how to file ENR-03 form for generating e-Way Bill* As per the notification, Unregistered Persons (URPs) can enrol in the E-Way Bill system using Form ENR-03. Here’s a step by step guide on how to file ENR-03: *Step 1:* Go to the GST E-Way Bill portal and click on the ‘Registration’ button available in the main menu interface. Upon selecting the option, the ENR-03 enrolment screen will be displayed. *Step 2:* The user must select their State and enter their PAN details, which will undergo verification. The type of enrolment must be chosen, followed by entering the address details and mobile number, which will be verified through an OTP-based authentication. The user is required to create a username, check its availability, and set a password before confirming the submission of details. *Step 3:* Upon submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed. This Enrolment ID can be used in place of a Supplier GSTIN or Recipient GSTIN for e-Way Bill generation. Additionally, the enrolled unregistered person (URP) can log in to the E-Way Bill Portal to generate eWay Bills. *Step 4:* To generate an e-Way Bill, the user must log in to the E-Way Bill Portal using their username and password. The user should select the ‘Generate New’ option, where the Enrolment ID will be automatically populated as the Supplier/Recipient. After entering the required details, the eWay Bill can be successfully generated.