Procedure for E-way Bill Generation by Unregistered Persons
Step 1: Enrolment on the Common Portal
- The provision in Rule 138 of the Central Goods and Services Tax Rules, 2017, requiring unregistered persons to generate e-way bills was implemented on 11th February 2025, according to Refer No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb 2025 and 1st April 2025
An unregistered person who is required to generate an e-way bill must first enrol on the common portal by submitting details electronically in FORM GST ENR-03.
This can be done directly or through a Facilitation Centre notified by the Commissioner.
Upon successful enrolment, a unique enrolment number will be generated and communicated to the person.
Here is the format of GST ENR 03
FORM GST ENR-03
[See rule 138(3)]
Application for Enrolment
[Only for unregistered persons]
Name of the State
(a) Name as per PAN (b) Trade Name, if any (c) PAN (d) Aadhaar, if applicable (optional)
Type of enrolment (i) Unregistered supplier of goods (ii) Unregistered recipient of goods (iii) Both (i) & (ii)
Contact Information (the email address and mobile number will be used for authentication)
Email Address
Mobile Number
5. Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating the identity of the Aadhaar holder and will be shared with the Central Identities Data Repository only for the purpose of authentication.
6. List of documents uploaded
7. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Signature
Date:
For Office Use:
Enrolment no
Name of Authorised Signatory
Date-
Step 2: Furnishing Information in FORM GST EWB-01
The unregistered person must furnish information relating to the goods being transported in Part A of FORM GST EWB-01 on the common portal.
This includes details such as the consignment value, description of goods, HSN code, etc.
The unregistered person may also furnish information in Part B of FORM GST EWB-01, which includes details of the conveyance and transporter.
However, if the goods are being transported for a distance of up to 50 kilometers within the State or Union Territory, the details of the conveyance may not be required.
Step 3: Generation of E-way Bill
Upon furnishing the required information, the e-way bill will be generated electronically on the common portal.
A unique e-way bill number (EBN) will be made available to the supplier, recipient, and transporter.
The EBN must be carried along with the goods during transportation.
Step 4 Is it Mandatory to generate Eway bill by Unregistered Person
According to the 4th proviso of Rule 138(1) of the Central Goods and Services Tax Rules, 2017, the following unregistered persons are required to generate an e-way bill:
Persons transporting handicraft goods from one State or Union Territory to another State or Union Territory, irrespective of the value of the consignment.
[Explanation 1.— For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1056(E), dated the 23rd October, 2018 as amended from time to time.]
Step 5 : When it is Optional to Generate Eway bill by Unregistered Person
Unregistered persons opting to generate an e-way bill for any movement of goods, regardless of the value or distance.i.e (An unregistered person may, at their option, generate an e-way bill even if the value of the consignment is less than Rs. 50,000.)
Additional Points
According to Rule 138(3) of the CGST Rules, 2017, an unregistered person is not required to generate an e-way bill if the recipient of the goods is registered and known at the time of commencement of movement. Refer 138 (3) of CGST Rules In this scenario, the registered recipient is responsible for generating the e-way bill.
An unregistered person may, at their option, generate an e-way bill even if the value of the consignment is less than Rs. 50,000.
If the goods are being transported through an e-commerce operator or courier agency, they may furnish the information in Part A of FORM GST EWB-01 on behalf of the unregistered person.
The e-way bill generated by an unregistered person is valid in every State and Union Territory.
The validity period of the e-way bill depends on the distance to be traveled.
The e-way bill can be cancelled electronically within 24 hours of generation if the goods are not transported or are not transported as per the details furnished.
However, the e-way bill cannot be cancelled if it has been verified in transit.
This is for informational purposes only. For any legal advice or assistance, consult a professional.
Here are some FAQs made from the article:
Q: What is an e-way bill?
A: An e-way bill is a document required to be generated electronically on the common portal for the movement of goods of consignment value exceeding fifty thousand rupees.
Q: When did it become mandatory for unregistered persons to generate e-way bills?
A: February 11, 2025.
Q: What is the first step for e-way bill generation by unregistered persons?
A: The first step is to enroll on the common portal by submitting details electronically in FORM GST ENR-03.
Q: What is the second step for e-way bill generation by unregistered persons?
A: The second step is to furnish information relating to the goods being transported in Part A of FORM GST EWB-01 on the common portal.
Q: What is the third step for e-way bill generation by unregistered persons?
A: The third step is the generation of the e-way bill upon furnishing the required information electronically on the common portal.
Q: What should unregistered persons transporting handicraft goods from one State or Union Territory to another State or Union Territory do, irrespective of the value of the consignment?
A: They are required to generate an e-way bill.
Q: Is it mandatory or optional to generate an e-way bill for any movement of goods, regardless of the value or distance, for unregistered persons?
A: It is optional.
Q: Is it mandatory for unregistered persons to generate an e-way bill if the recipient of the goods is registered and known at the time of commencement of movement?1
A: No, it is not mandatory. The registered recipient is responsible for generating the e-way bill in this scenario.
Q: Can an unregistered person generate an e-way bill even if the value of the consignment is less than Rs. 50,000?
A: Yes, they can choose to do so.
Q: If the goods are being transported through an e-commerce operator or courier agency, can they furnish the information in Part A of FORM GST EWB-01 on behalf of the unregistered person?
A: Yes, they can.
Q: Is the e-way bill generated by an unregistered person valid in every State and Union Territory?
A: Yes, it is.
Q: What does the validity period of the e-way bill depend on?
A: It depends on the distance to be traveled.
Q: Can the e-way bill be canceled electronically?
A: Yes, it can be canceled within 24 hours of generation if the goods are not transported or are not transported as per the details furnished. However,2 it cannot be canceled if it has been verified in transit.