ITC on Revised Invoice received from Supplier

One of the Supplier was unregistered in F.Y. 19-20. Department issued a notice in December 20 for registration under GST as the supplier exceeded exemption in F.Y. 19-20.
The supplier is of the opinion that as he is issuing Revised Invoice with GST for F.Y. 19-20, we can claim ITC in current period i.e. in Jan 21. Will section 16(4) attract in this case?
Can we avail the ITC?
Kindly place the views.