Registration exemption for suppliers using e commerce operators subject to tax collected at source, conditional on PAN validation and enrolment. Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover is below the registration threshold, subject to conditions: no inter State supplies; supply through an e commerce operator in only one State; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of an enrolment number; single enrolment per State; prohibition on supplying without an enrolment number; and cessation of enrolment validity upon subsequent registration.