QUARTERLY E TDS RETURN

KINDLY LET ME, IS IT MANDATORY FOR A SMALL PRIVATE LIMITED COMPANY TO FILE NIL RETURN OF TDS EVERY QUARTER.  WHETHER THE NIL RETURN IS ALSO SHOULD BE FILED ELECTRONICALLY.  IS THERE ANY OPTION FOR SUCH COMPANY TO AVOID FILING OF NIL RETURN EVERY QUARTER. WHAT IS THE CONSEQUENCES OF NOT FILING THE NIL RETURN IN EVERY QUARTER.