The correct answer is: D. All the above
A tax invoice is a document that is issued by a supplier to a customer to show that goods or services have been supplied and that tax has been paid. The invoice must include certain information, such as the name and address of the supplier, the name and address of the customer, the date of the supply, the description of the goods or services supplied, the quantity supplied, the price of the goods or services, and the amount of tax payable.
Every supplier must issue a tax invoice for every supply of goods or services that is made for a consideration. This includes both registered and unregistered suppliers. Registered persons not paying tax under the composition scheme are also required to issue tax invoices.
The purpose of a tax invoice is to provide evidence of the supply of goods or services and the amount of tax payable. It is also used to calculate the amount of input tax that a registered person can claim.
Tax invoices must be issued in a prescribed format and must be signed by the supplier. They must be kept for a period of six years.
Failure to issue a tax invoice can result in penalties.