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Pankaj Rawat (GST Practitioner) 17 February 2019
As per Section 39CGST Act : Every registered person other than paying tax u/s 10, 51, 52 & ISD is required file Monthly outward & inward supply .
Hence Jobworker is registered as reqular tax payer is liable to file 3b, & GST1.
Kindly Ask from cbec from whom you enquired that how will job worker will pay is his netoff liability (GST) ,... & how the entries in 2a of principal get reflected if job worker will not file GSTR 1