Registration exemption for suppliers using e-commerce operators required to collect tax at source, subject to enrolment and PAN validation. Suppliers of goods making supplies exclusively through an electronic commerce operator required to collect tax at source and whose aggregate turnover does not exceed the registration threshold are exempted from registration subject to conditions: no inter State supplies; supply in only one State or Union territory through the e commerce operator; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of a single enrolment number per State or Union territory; enrolment required prior to making supplies; and cessation of enrolment validity upon subsequent registration under the Act.