Din has operated the Mahal Caf for the last two years. The business accounting year ends every 30 June. The caf is not currently registered for goods and services tax (GST)purposes as its annual sales turnover has been approximately RM450,000.Din has been reviewing details of the caf's annual turnover and has determined the following:- the value of the taxable supplies for June 2016 (the current month) is RM100,000;-the total taxable supplies for the previous eleven months from July 2015 to May 2016is RM402,000; and-the future sales turnover for the eleven months from July 2016 to May 2017 is estimated to be RM390,000. 

Required: a. Determine whether, and if so from when, Mahal Caf is required to register for goods and services tax (GST).

b. Assuming Mahal Caf does have to register for GST, state, with reasons, how frequently Mahal Caf will have to submit its regular GST returns