<h1>GST Registration Required for Job Workers Over Rs. 20 Lakhs; Exemptions for E-commerce Suppliers Below Rs. 20 Lakhs.</h1> Job workers must register for GST if their aggregate turnover exceeds Rs. 20 lakhs, or Rs. 10 lakhs in special category states, excluding Jammu and Kashmir. Interest is applicable on short-paid taxes. Local bodies cannot make deductions under section 51, and refunds for wrongly deducted taxes are addressed in section 51(8). Education Cess and Secondary and Higher Education Cess credits cannot be carried forward for Input Tax Credit. Suppliers using e-commerce platforms with turnover below Rs. 20 lakhs are exempt from registration, as per Notification No. 65/2017 - Central Tax.