GST TRANSPORT QUERY

IF the supplies has been made to Registered dealers, show under Sales under Reverse Charge. 

Un registered means you have to pay GST accordingly.

If you are registered, has to follow provisions. Rs.20.00 Lac is for the purpose of getting registered with GST. 

Yes if you are a registered taxpayer then you have to pay GST liability on what supplies you make irrespective of the turnover limit.