purchase BUS


09 September 2018  
respected sir..
one of my client have total 12 luxuries bus and they aggregate turnover above 20 lac. they use bus for passenger use like Ahmdbad to surat... surat to kachh so he needs to take a registration in gst???
they have no any tax invoce. all collection are in cash base. they deposit in bank account.

so if he should gst registration then which type regular or composition