As per the Employees' State Insurance Corporation (ESIC) Act in India, even if you do not have employees, it is mandatory for registered entities to file nil returns. However, the penalty for not filing ESIC returns differs based on circumstances.
In your case, since your company had no employees during the period from July to September, and if this is the first instance of missing the filing, the ESIC office might not levy a penalty. But, it's important to note that this is a discretionary power of the ESIC office, and it might not be the same in every case.
Here's what you should do:
1. File the nil return as soon as possible. Although you missed the due date, it's better to file late than never.
2. Write a letter to the ESIC office explaining the reason for the delay in filing the return. Mention that the company had no employees during that period.
3. Ensure to maintain a proper record of this incident and your correspondence with the ESIC office. This could be useful for any future references.
4. Make sure to file your future ESIC returns on time, whether it's a nil return or otherwise, to avoid similar situations.
Remember, consistent non-compliance can lead to penalties or legal consequences. Therefore, to ensure full compliance with ESIC regulations, it's recommended that you file your returns timely, even if they are nil returns.