Registration waiver for ecommerce suppliers subject to PAN, portal validation, single state supply and enrolment requirement. Exemption from mandatory registration is granted to suppliers of goods through an electronic commerce operator required to collect tax at source whose aggregate turnover does not exceed the State registration threshold, subject to conditions: no inter State supplies, single State supply through the operator, possession of a Permanent Account Number, declaration and validation of PAN and business details on the common portal, issuance of a single enrolment number upon validation, prohibition on supplying without enrolment, and cessation of enrolment on subsequent registration under section 25.