In terms of Rule 53(2) of the CGST Rules, every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration
However, rate wise consolidated invoice can be issued to an unregistered recipient during such period except separate invoice be issued in case of inter-state supply exceeding value 2.5 lacs.
(ICAI FAQ PUBLICATION 06-09-2017 -: Tax Invoice, Credit and Debit Notes : FAQ NO. 17)