Registration

Suresh Patel (22 Points)

23 May 2017  
for tour operator
f.y. 2016-17 turnover Rs. 12,00,000 and liable for service tax so he registered in service tax in march 2017

now gst apply on 1-7-2017
if above said business turnover is less than 20 lakhs then,

he required migration ?
he liable to pay gst ?
he required registration under gst?

thanks