Exemption from registration for suppliers using e commerce operators subject to conditions and validated PAN enrolment. Supplies of goods through an electronic commerce operator by persons required to have tax collected at source are exempted from obtaining registration in the State if their aggregate turnover does not exceed the registration threshold and they comply with conditions: no inter State supplies, no supplies through an e commerce operator in more than one State or Union territory, valid Permanent Account Number declared and validated on the common portal, issuance of a single State enrolment number upon validation, prohibition on supplying without enrolment, and cessation of enrolment validity upon grant of formal GST registration.