Final return-GSTR 10 - Goods and Services Tax - GST

Sir. A Registered dealer has failed to file his returns from 2021 and Registeration was sumoto cancelled, can he file GSTR-10 now under Amnesty scheme will he have to file all pending returns of GSTR-1 3B or he can file straight GSTR-10 . (if filing of GSTR 1 3B is done late fees are generating on higher side). kindly clarrify