E-commerce supplier registration exemption applies subject to turnover limits, PAN validation, enrolment, and restrictions on interstate supply. Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from registration under the Uttarakhand Goods and Services Tax Act, subject to turnover limits and specified conditions. The supplier must not make inter-State supply, must not supply through electronic commerce in more than one State or Union territory, must possess a Permanent Account Number, and must declare particulars on the common portal to obtain validation and an enrolment number before making supply.