How to raise invoice if reciepient has just applied for gst registration

how to raise invoice if  reciepient has just applied for gst registration.

he just got ARN no.

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Quick Summary
This discussion addresses how to issue an invoice when the recipient has just applied for GST registration and has an ARN. Three potential methods are explored: issuing a B2C invoice (which prevents the recipient from claiming Input Tax Credit), issuing a B2C invoice now and later revising it to B2B once the GSTIN is active, or issuing a B2C invoice and then raising a credit note to issue a new B2B invoice. The user also seeks clarification on the mechanism of credit notes.

I can think of 3 options:

opt1: issue b2c invoice (not preferable as recipient would not get ITC later on)

opt2: issue b2c invoice now and revise the same as b2b later on (ensure GSTIN of the recipient is effective on the date of B2B invoice).

opt3: issue b2c invoice now. After you have GSTIN raise c/n and issue a new b2b invoice.

Mam,
Could u plz clarify the mechanism of credit note. When to issue and how to issue ?

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