Registration exemption for small suppliers through e-commerce operators collecting tax at source, subject to PAN validation and single-state enrolment. Persons supplying goods 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/UT through the operator; possession and declaration of PAN and business address on the common portal with validation; obtaining a single enrolment number on successful validation; prohibition on supply through the operator unless enrolled; and cessation of enrolment upon subsequent registration.