Registration exemption for sellers on electronic commerce platforms subject to PAN validation, single state enrolment, and specified supply restrictions. Exempts persons supplying goods through an electronic commerce operator required to collect tax at source from mandatory State registration if their aggregate turnover does not exceed the registration threshold, subject to conditions: no inter State supplies, single State electronic commerce supply, possession and declaration of PAN and business address on the common portal with validation, issuance of a single State enrolment number on successful validation, prohibition on supplying through the operator without an enrolment number, and cancellation of enrolment on subsequent registration under section 25; effective from 1 October 2023.