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

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.