An E-Way Bill is an online document that is generated via an e-way bill portal for the movement of goods from one place to another. The Government of India implemented an e-way bill to minimize the illegal movement of goods and control tax evasion incidents. Usually, the supplier or transporter is responsible for generating an e-way bill but in certain circumstances, an unregistered buyer can also generate an e-way bill. So, the question is how to generate an e-way bill for an unregistered buyer?
Here is the list of circumstances where an e-way bill can be generated by an Unregistered Person
Here is a step-by-step guide using which an Unregistered Person can easily generate an e-way bill:
Step 1: Open the e-way bill portal.

Step 2: From the top-most menu bar click on the Registration tab and select E-way Bill for Citizens option.

Step 3: Once you click on that e-way bill for citizens, select Generate New EWB option.

Step 4: Furnish all the required details for e-way bill registration such as:

Step 5: Enter the OTP received on the mobile number added in the contact information and verify OTP.
Step 6: Click on the verification box to Continue to Bill Generation.
Step 7: Now enter the mandatory consignment and vehicle details:
1. The Mandatory field in the ‘To’ section
GSTIN: In this field enter the GSTIN or URP in case of an unregistered person.
PIN and State: Pin of the place where goods are being sent to.

2. The Mandatory field in ‘From’ section:
i. Product name and description
ii. HSN code
iii. Quantity
iv. Taxable value
v. GST break-up

3. The Mandatory fields in Part B of E-way bill form
i. Approximate Distance
ii. Mode of conveyance
iii. Vehicle number
iv. Transporter’s details

Step 8: Click on the Submit button to generate a 12-digit e-way bill number.
Step 9: The unregistered buyer can also print the generated e-way bill by clicking on the Print EWB option.
Note: As an unregistered buyer always carry a copy of generated e-way bill while transporting the consignment of goods.