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    <title>Seeks to waive the requirement of mandatory registration under section 24(ix) of MGST Act for person supplying goods through ECOs, subject to certain conditions</title>
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    <description>Specifies a conditional exemption from registration under the Mizoram GST Act for suppliers of goods through electronic commerce operators required to collect tax at source, provided they do not make inter State supplies, operate in only one State or Union territory, possess a PAN, declare PAN and business details on the common portal for validation, receive a single enrolment number before making supplies, and note that the enrolment ceases upon subsequent grant of formal registration.</description>
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