The Goods and Services Tax Network (GSTN) has introduced a new feature in the E-Way Bill (EWB) portal through which unregistered persons (URPs) can generate an e-Way Bill without taking out a GST registration. This feature has been enabled from February 11, 2025 and requires filing 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, 2025if either one of them files ENR-03 and generated an e-Way Bill," says Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP.