urgent help

my relative has taken gst registration on 30 June
but due to some unexpected event which lead to his bad financial position, he closes his business within a week but he files nil return for continuing two months
after that he applied for cancellation of registration, but as cancellation is taking long time he goes to department for early cancellation.
but they didnot agree that you don't make any sale

now he is doing some part time where where charging gst is not profitable as customer not pay and it lead to loss rather than earning

what can he do and as per new notification it is not necessary to file return after cancellation request. so also whether he stopped filing such return