GST Late Fee Waiver for Unemployed No Income Groups

I have a friend who is unemployed for 2 years now. In Nov 2017 he registered for GSTIN. He did not pursue that business opportunity. NIL.

The officer canceled his GST account in Mar 2019 due to non-filing of returns.

He received a mail in Feb 2020 to file returns for months Nov '17 to April '19) with late fee. Being unemployed for two years he has not generated any income and is unable to pay even the late fee that will be charged. 

Is there a provision for unemployed no income groups so as to give them some sort of relief?

Thanks!