With the introduction of the incorporation form spice + the ministry has made mandatory to get ESIC and EPF registration along with the bank account of the company in this purpose the stakeholders has got confused about the filing of the returns and EPF and ESIC as all these companies incorporated have laser numbers of employees then that are prescribed under these respective acts and not required to comply with respective regulations.
In this regard ministry has come out with the clarification that the return filing for these companies are not mandatory unless they cross the threshold prescribed under the respective acts
As per MCA website update
New companies incorporated through SPICe+ and thereby have obtained EPFO/ESI numbers will have to file statutory returns only when they cross thresholds prescribed under the relevant Acts.