Registration exemption for e-commerce sellers - conditional on PAN validation, single state supplies, and prior portal enrolment. Persons supplying goods through an electronic commerce operator who are required to collect tax at source and whose aggregate turnover in the preceding and current financial years does not exceed the registration threshold are exempted from obtaining GST registration subject to conditions: no inter State supplies; supply through the operator limited to one State; possession and declaration of Permanent Account Number and business address on the common portal for validation; obtaining an enrolment number before making supplies; only one enrolment per State; and cessation of enrolment on subsequent formal registration.