Evelyn started trading on 4 th January 2020 . Her taxable supplies were: - 3 months ended 31 March 3 , 000 per month - 3 months ended 30 June 9 , 000 per month - 3 months ended 30 September 20 , 000 per month - 3 months ended 31 December 22 , 000 per month When does she pass the registration threshold and therefore her effective date of registration for VAT? 1 September 2020 1 January 2021 1 November 2020 1 October 2020