Is it compulsory to provide a resignation acceptance letter to a new employer?

I just want to know that is it compulsory to provide a resignation acceptance letter to a new employer after accepting a job offer
And what if i do not join in new company after accepting their offer

Organization follow certain HR process and new joiner should follow the process.
Secondly, if you do not join new company after accepting offer, you should clearly explain them reason due to which you are not able to join new company . In future, you will be able to get job in same company if they find you suitable.