Exemption from registration for suppliers via electronic commerce operators subject to PAN validation, portal enrolment, and supply restrictions. Specifies a conditional exemption from registration under the Mizoram GST Act for suppliers of goods through electronic commerce operators required to collect tax at source, provided they do not make inter State supplies, operate in only one State or Union territory, possess a PAN, declare PAN and business details on the common portal for validation, receive a single enrolment number before making supplies, and note that the enrolment ceases upon subsequent grant of formal registration.