gstr 9a

Yes, he would be liable to file GSTR-9A for both FY 2017-18 and FY 2018-19.

As per FAQ No. 2 available on GST Portal:

"All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. This will include a taxpayer -

• who have opted for composition scheme since registration and have never opted out subsequently; and

• who have opted in for composition scheme any time during the financial year; and

• who have opted in for composition but subsequently opted out any time during the year."

As per FAQ No. 6 avaiable on GST Portal:

The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.  

Yes, he needs to file annual return.