Exemption from mandatory GST registration for suppliers using electronic commerce operators, subject to PAN validation, single-state enrolment and registration rules. Exempts suppliers of goods transacted through an electronic commerce operator required to collect tax at source from mandatory State GST registration where turnover in the preceding and current financial year does not exceed the registration threshold, subject to conditions: no inter State supply, single State supplies via the operator, possession and declaration of PAN and business address on the common portal with validation, issuance of an enrolment number upon validation, single enrolment in West Bengal, prohibition on supplying through the operator without the enrolment number, and automatic cessation of the enrolment number upon later formal GST registration.