not filing ITR by Private limited company for 3years

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a private limited company registered on October 2016, but not commenced business & not opened bank a/c on the name of company & not filed ITR for last 3 years. but in MCA website company status is in active. now client want to renewal the company & want to start transactions.
please anyone suggest me what procedures should I follow to renewal the company procedures.
Replies (1)
Due date for filing FORM GSTR-3B for the month of July 2019 has been extended to 22.08.2019. Notification awaited.

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