EPFO nil return filing for

rits (Student CA Final ) (91 Points)

04 December 2023  
A pvt Ltd company registered in may 2022. co. also got registered in EPFO & ESI.
number of employees are 3 in the company i.e. below minimum requirements for compulsory compliance of EPFO returns.
now my question is whether co. have to file nil returns for the whole period since registration or its not compulsory?
plz reply