Raza started business on 1 August 2021 and was not registered for VAT. On 10 November 2021 Raza has signed a contract to supply goods worth 90,000, goods are to be supplied by 20 November 2021. For VAT, specify the date of notifying HMRC and the effective date of registration is:

(2 Points)

Notify on 10 November 2021 and Registration is on 10 November 2021

Notify on 9 December 2021 and Registration is on 10 November 2021

Notify on 8 December 2021 and Registration is on 10 November 2021

Notify on 20 November 2021 and Registration is on 9 December 2021