Exemption from registration for small suppliers via electronic commerce operator, conditional on PAN enrolment and single-State supply. Notification exempts small suppliers making supplies of goods through an electronic commerce operator required to collect tax at source from obtaining registration, provided they do not make inter-State supplies or supply through an ECO in more than one State, have a Permanent Account Number, declare PAN and business address on the common portal, obtain a validated enrolment number (limited to one per State), and cease enrolment upon later registration.