lekin jab Woh return file karega toh he will unable to get ITC for such invoices , kyun ki Woh message deta hai ki u were not registered for that period, ITC 01 is for stock u r correct but lekin for stock detail deni hai Jo ki invoices mention karke hi deni hai.
moreover Revised invoices can only be issue in condition ,
it is issued for period between registration applied for & registration received, because for that period one cannot issue a tax invoice , (he issue a bill of supply)
there is no other provision in law other then mention for issue of revise invoice
sorry sir , iam not debating just share what I hv. read & done practically