Question 4 - Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?

Threshold exemption in e-commerce: suppliers using operators required to collect tax at source must register regardless of turnover.

Suppliers making supplies through an electronic commerce operator required to collect tax at source are not eligible for the threshold exemption and must obtain registration irrespective of the value of their supplies; the rule applies only where the operator is statutorily required to collect tax at source.