Exemption from Registration for small suppliers through electronic commerce operators subject to enrolment and PAN validation. The notification exempts persons supplying goods through an electronic commerce operator (required to collect tax at source) from mandatory registration where their aggregate turnover in the preceding and current financial years does not exceed the registration threshold, subject to conditions: no inter State supplies, single State supply via an ECO, possession and declaration of PAN, validation and enrolment on the common portal, single enrolment per State, prohibition on supply without enrolment, and cessation of enrolment upon later registration under section 25.