Registration exemption for suppliers using e-commerce operators subject to PAN validation, portal enrolment, single state supply, and other conditions. Exemption from mandatory registration is specified for suppliers of goods through an electronic commerce operator who collect tax at source and whose aggregate turnover does not exceed the registration threshold, subject to conditions: no inter-State supplies, supply in only one State or Union territory, possession and portal validation of PAN and business address, issuance of a single enrolment number on successful validation, prohibition on supply without enrolment, and cessation of the enrolment number upon subsequent formal registration.