Registration exemption for suppliers via electronic commerce operators subject to turnover, PAN validation, single state supply and enrolment requirements. A Registration Exemption is specified for suppliers making goods supplies through an electronic commerce operator and subject to tax collection at source, whose aggregate turnover does not exceed the State registration threshold; exemption is conditional on no inter State supplies, single State operation via the operator, 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.