Registration exemption for sellers using e commerce operators who collect tax at source subject to prescribed conditions and enrolment. Suppliers of goods using an electronic commerce operator required to collect tax at source are exempted from obtaining registration under the MPGST Act if their aggregate turnover does not exceed the registration threshold, subject to conditions: no inter state supplies, supply through e commerce operator in only one State, possession and portal validation of PAN and business address, issuance of a single enrolment number per State, prohibition on supply without enrolment, and cessation of enrolment upon subsequent formal registration.