EPFO nil return filing for

A private limited company registered in May 2022, also registered with EPFO and ESI, has only 3 employees. The question is whether they must file nil returns for the entire period since registration, as their employee count is below the compulsory compliance threshold. The advice given is that once registered with EPFO, filing returns is mandatory, regardless of the number of employees. Therefore, nil returns must be filed even with just one employee.