Is NIL TCS return to be file is mandatory?

Meenakshi Gola (1 Points)

25 February 2022  
if a company has not furnish it's 1st and 2nd qtr tcs return but had filed it's 3rd quarter return, in the 1st and 2nd quarter there is no transaction related to TCS. Whether is it compulsory to file NIL TCS RETURN OF 1ST AND 2ND QUARTER?