Gst for service provider

Dear Experts,

One of my friend need to open the company for service providing located in Odisha, kindly advise for the following points.

1) Turnover will be around 15 to 20 Lakhs - need to register GST ???

2) If not register need to pay GST ?? 

3) If vendor ( for raw material ) charged gst, we can eligible to take ITC ??? with non register case.

4) If we take ITC and we can able to refund the amount because if i am not charged the out put gst.

Kindly advise for the above mentioned points.