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    <title>Suppliers making intra-state supplies of goods through an ECO (who collects Tax at Source under Section 52)</title>
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    <description>Registration exemption applies to eligible persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, where turnover remains within the applicable registration threshold. They must not make inter-State supplies or operate through an electronic commerce operator in more than one State or Union territory. A Permanent Account Number, portal declaration, validation, and enrolment number are mandatory before supplies may be made. Enrolment becomes invalid from the effective date of subsequent registration.</description>
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