The correct answer is: B. Yes, as a receipt voucher.
An acknowledgement must be given on receipt of advance payment in respect of supply of goods or services. This is to confirm that the payment has been received and that the goods or services will be supplied. The acknowledgement can be in the form of a receipt voucher, which is a document that states the amount of money paid and the date of payment.
Option A is incorrect because a proforma invoice is a document that is used to provide information about goods or services that will be supplied. It is not used to acknowledge receipt of payment.
Option C is incorrect because the invoice does not need to be raised to the extent of the advance payment. The invoice can be raised for the full amount of the goods or services that will be supplied, even if an advance payment has been made.
Option D is incorrect because an acknowledgement must be given on receipt of advance payment.