The correct answer is D. All of the above.
A registered recipient must issue an invoice in the following cases:
- The supplier fails to issue an invoice.
- The supplier is unregistered.
- The goods or services received notified for tax on reverse charge basis.
An invoice is a document that is used to record a sale of goods or services. It includes information such as the name and address of the supplier, the name and address of the recipient, the date of the sale, the description of the goods or services sold, the quantity sold, the price per unit, the total price, and the tax amount.
The supplier is responsible for issuing an invoice for all sales of goods or services. However, if the supplier fails to issue an invoice, the registered recipient must issue an invoice instead.
The supplier must be registered for VAT in order to issue an invoice. If the supplier is not registered for VAT, the registered recipient must issue an invoice instead.
If the goods or services received are notified for tax on reverse charge basis, the registered recipient must issue an invoice instead of the supplier.
Tax on reverse charge basis is a system of taxation where the recipient of goods or services is liable to pay the tax instead of the supplier. This system is used for certain types of goods and services, such as construction services and telecommunications services.
When goods or services are notified for tax on reverse charge basis, the registered recipient must issue an invoice to the supplier. The invoice must include the following information:
- The name and address of the recipient.
- The name and address of the supplier.
- The date of the invoice.
- The description of the goods or services received.
- The quantity received.
- The price per unit.
- The total price.
- The tax amount.
The registered recipient must also submit a VAT return to the tax authorities. The VAT return must include the information that is shown on the invoice.