In India, if there are no employees covered under the Employees' State Insurance Corporation (ESIC), you can intimate the ESIC department by submitting a letter stating the current status. While it is not mandatory to file a nil return for ESIC, it is advisable to inform the department to maintain accurate records. To file a nil return, you can draft a letter addressed to the ESIC authorities stating that there are no employees covered under ESIC for the specified period. Ensure the letter includes the relevant company details and is signed by an authorized signatory. Submit this letter through the appropriate channels as required by the ESIC department to update their records accurately.