Registration of Job worker

Registeration of job work is compulsory if his/her turnover exceed 20 lakh(10 lakh for spl category states)
and it is also compulsory to take registeration if he is giving service of job work in course of inter state (in this case no limit of 20 or 10 lakh rs)

but by IGST notification no. 7
job worker is exempt to take registeration, if he is making interstate service to a registered person under e way bil

thanku

if i have raised an invoice in December month as a job worker. and wrongfully filed gstr 3B nil return for the month of December.
now can I pay the tax amount through challan directly to bank for December month invoice tax ?

no you have to file jan return and pay tax woth interest of 18%

if service recipient has filed his monthly return then he will not be able to avail credit of gst

show that invoice in gstr 1 of dec whose last date is 10 feb ( if turover is more than 1.5 crore)
15 feb ( if turover is up to 1.5 crore and you opted for quarterly filing of return)
and on 20th feb file gstr 3b of jan and show this invoice i.e is missed by you)taxable value and tax payable in outward supply coloumn and pay tax with int of 18%

and dont wory about your recipient about credit, he is eligible to take credit because gstr3b is mere self declarations and not invoice matching.
and

Invoice matching will complete when complete cycle of Gstr 1 Gstr2 and Gstr 3 will follow

thank you sunil ji