Enrolment of Unregistered Dealers for e-Way Bill Generation

GST Update: Enrolment of Unregistered Dealers for e-Way Bill Generation 


A significant change has been introduced in the e-Way Bill (EWB) system to simplify compliance for unregistered dealers/persons supplying goods.

📌 Effective from: 11th February 2025
📌 As per Notification No. 12/2024 dated 10th July 2024
📌 GST Provision: Section 68 of the CGST Act, 2017 read with Rule 138 of the CGST Rules, 2017 mandates the generation of an e-Way Bill for the movement of goods exceeding the prescribed limit.

🔹 Key Update: Introduction of Form ENR-03
👉 Who can enrol? Unregistered Persons (URPs) engaged in goods transportation
👉 What’s new? A 15-character Enrolment ID will be issued to URPs
👉 Why it matters? The Enrolment ID acts as an alternative to Supplier/Recipient GSTIN, enabling URPs to generate e-Way Bills

🔹 How Will This Help?
- Unregistered businesses transporting goods - Can now obtain an Enrolment ID and generate e-Way Bills seamlessly
- Job workers, agriculturists, or suppliers exempt from GST - Can directly generate e-Way Bills using their Enrolment ID
- Foreign suppliers delivering goods within India - Can enrol and comply without GST registration

🔹 Steps to Enrol on the EWB Portal
✔ Go to EWB Portal → "Registration" Tab → Select Form ENR-03
✔ Enter PAN, verify via OTP, provide address & business details
✔ Set login credentials → Get a 15-character Enrolment ID
✔ Use the Enrolment ID to generate e-Way Bills

Comments

Post a Comment

Popular posts from this blog

Key Highlights of Section 194T:

Key Highlights of Section 194T: ✅ Effective from: April 1, 2025 ✅ Who needs to deduct TDS? Firms & LLPs ✅ Threshold Limit: ₹20,000 per financial year (Aggregate) ✅ TDS Rate: 10% (20% if PAN/Aadhaar not provided) ✅ Applicable on both working & non-working partners ✅ No exemption via Form 15G/15H or lower TDS certificate 🔹 Why is this important? Earlier, no TDS was required on such payments due to Section 40(b), but from April 1, 2025, firms/LLPs must deduct TDS before crediting or paying these amounts. This is a significant change impacting partnership firms, LLPs, and their partners. Firms must now ensure TDS compliance to avoid disallowance under Section 40(a).
Read more

My CA Journey summary

  Chartered Accountancy (CA)  is one of the most popular   professional courses . It is one of the Toughest courses in the world. It requires an integration of intelligence, hard work , Patience, Determination and continuous dedication with non-stop efforts.  Many aspirants relinquish this challenging journey and replace their dreams with  some other career options . My CA journey mentioned  below in  short summary: If I can become a Chartered Accountant anyone CAN. I Came from a village background with Telugu medium upto graduation. After graduating, I was confused as to what I should do. My Big Brother wanted me to pursue CA so that I have a degree, which would help me get a basic job and the required financial support in the future. That is when I decided to study further and become a Chartered Accountant. Initial period of my CA journey I was faced with a little bit of a medium issue, however I was able to clear the 1st 2 stages of CA early by spen...
Read more

GST on Corporate Guarantee

GST on Corporate Guarantee : one company (let’s say Company H) provided a corporate guarantee to a Bank or Financial institutions on behalf of its related entity, Company S . Since Company H and Company S are related persons under GST law, the question arises: ➡ Is a Corporate Guarantee taxable under GST? ➡ If yes, on what value should it be taxed, considering it is provided free of cost? Analysis As per Section 7(1)(c) read with Para 3 of Schedule I of the CGST Act, 2017, any supply of goods or services between related persons or distinct persons, made in the course or furtherance of business, is deemed a supply even without consideration. Further, Rule 28(2) of the Valuation Rules, 2017, provides that the value of a Corporate Guarantee shall be determined as: ✅ 1% per annum of the guaranteed amount (irrespective of whether the loan is partly or fully utilized) OR ✅ Actual consideration charged (if any) Whichever is higher However, as per the proviso under Rule 28, if the recip...
Read more