Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and intra state restrictions. Conditional exemption from mandatory registration is granted to persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the registration threshold, supplies are intra state and through a single State/UT, and they possess a Permanent Account Number. Suppliers must declare PAN, business address and State on the common portal for validation, obtain a unique enrolment number (one per State/UT), may not supply through the operator until enrolment is granted, and the enrolment ceases when formal registration under section 25 is subsequently granted.