supply of services

if a service receiver is a registered under gst i.e turnover of reveiver is more than 20lakh ( a case of manpower supply to rice mill other than loading and unloading )

but my question is if a service provider is new in business and have a turnover of rs 5 lac only , then it is necessary for service provider to get registered and take service tax from service receiver and depoisted to govt. account.


or service receiver under reverse charge have to deposit service tax directly to govt. account

whatbis the impact of gst