Registration exemption for small suppliers through e commerce subject to PAN, enrolment and intra state supply conditions. Persons supplying goods through an electronic commerce operator required to have tax collected at source under section 52, with aggregate turnover below the registration threshold under section 22, are exempted from registration subject to conditions: no inter State supplies; supply through the operator in only one State/UT; possession and declaration of PAN and business address on the common portal; validation and grant of a single enrolment number per State/UT; prohibition on supplying through the operator without enrolment; and cessation of the enrolment number upon subsequent registration under section 25. Effective from 1 October 2023.