Notice of return for cancelled registration and closed business

anupama (industrial trainee) (79 Points)

06 April 2021  
Sir,
If a proprieter has obtained voluntary gst registration for his business and then cancelled the same without filing any return for AY 2018-19.
And now is carrying out a new business with new registration in another state.
Today he got a notice for filing return of aforesaid AY. with penalty of non filing. Please guide for the situation.