Exemption from registration for small e-commerce goods suppliers requires PAN validation and portal enrolment before supplying. Persons supplying goods through an electronic commerce operator with turnover below the registration threshold are exempted from obtaining registration, subject to conditions: no inter-State supplies; supply through only one State; possession of PAN; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number upon successful validation; single enrolment per State; enrolment required before supplying and ceasing upon subsequent GST registration.