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What is Annual Filing Return?

The FSSAI annual return is an essential filing that Food Business Operators (FBOs) in India are required to complete. It offers vital insights to the Food Safety and Standards Authority of India (FSSAI) about the FBO’s operations, encompassing aspects such as food production, handling, storage, and distribution.

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FSSAI Annual Return Filing

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FSSAI annual return filing is a mandatory compliance report for food businesses in India.

Who is eligible for FSSAI Annual Return?

All businesses engaged in food manufacturing, importing, exporting, or selling food products must submit the FSSAI annual return. Additionally, those involved in the production and distribution of dairy products are required to file a half-yearly return.

Food Business Operators (FBOs) are required to file annual returns with the Food Safety and Standards Authority of India (FSSAI) to maintain compliance with food safety regulations. The FSSAI returns are submitted through two primary options: electronic submission and manual submission. Both methods ensure that the necessary information is accurately reported to the relevant authorities.

Electronic Submission:

FBOs can easily submit their returns electronically through the Food Safety Compliance System (FoSCoS) portal. The steps for electronic submission are as follows:

  1. Access the FoSCoS portal: Log in to the FoSCoS portal, which is the official platform for submitting FSSAI-related documents.
  2. Complete the Relevant Form: FBOs must fill out either Form D1 or D2, depending on their business type, and provide the necessary details. Form D1 is for manufacturers, and Form D2 is for food traders and other businesses.
  3. Finalize the Submission: After completing the form, FBOs can review the details and submit the form electronically through the portal.

Manual Submission:

Alternatively, FBOs can submit their returns manually by following these steps:

  1. Obtain the Regulations: FBOs must first retrieve the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011. The document provides the required instructions and the correct forms, either D1 or D2, depending on the type of business.
  2. Complete the Form: FBOs need to carefully fill out the form with the required details. Any errors or incomplete information could lead to delays in processing the return.
  3. Submit the Form: After completing the form, FBOs should send the form via registered post or email to the relevant food licensing authority in their jurisdiction.

FSSAI Form D1, as mandated by the Food Safety Commissioner, is compulsory for Food Business units engaged in manufacturing, importing, labeling, packing, re-labeling, and re-packing, regardless of their specific production activities.

The FSSAI Annual Return—Form D1 must be submitted by May 31st each fiscal year. The form is to be filed with the Licensing Authority based on the type of food products sold by the Food Business Operator (FBO) in the previous financial year.

FSSAI Form D2 is required to be submitted by licensees engaged in the manufacturing and distribution of milk and milk products. This form is to be completed for two periods: from April 1st to September 30th and from October 1st to March 31st of each financial year.

The documents required for the FSSAI annual return typically include:

1.) For FSSAI Form D1:

  • FSSAI License
  • Financial Statements (Profit & Loss, Balance Sheet)
  • Sales Records
  • Production Data
  • Labeling Details
  • Quality Control Records
  • Employee Info

2.) For FSSAI Form D2:

  • FSSAI License
  • Financial Statements
  • Sales and Distribution Records
  • Production Records
  • Quality Assurance Documentation
  • Employee Info

Deadline for Submitting FSSAI Returns

Food Business Operators (FBOs) must submit FSSAI Form D1 by May 31 each fiscal year.

FSSAI Form D2 is required to be filed twice a year. FBOs engaged in the production of milk and milk products need to submit this form for the following periods: April 1 to September 30 and October 1 to March 31 of each fiscal year.

The deadlines for submitting Form D2 are outlined in the table below:

Penalty for delay:
₹100 per day penalty for late annual return.

Frequently Asked Questions

FBOs that only sell, store, or distribute food products don't need to file the FSSAI annual return. However, those involved in manufacturing, processing, or importing with an annual turnover of Rs. 12 lakh or more must file.

Yes, in case of discrepancies between the FSSAI returns and the FSSAI license details, FBOs are obligated to amend their FSSAI license accordingly to ensure alignment of information.

Yes, form D2 is a half-yearly return which needs to be filed by the manufacturer of milk and milk products from 1st April to 30th September and from 1st October to 31st March of every financial year.

The due date for filing FSSAI annual return is 30th June.

All entities are exemted from filing FSSAI annual return except the following categories:

  • Restaurants
  • Fast food joints
  • Canteens
  • Grocery stores

As per Section 2.1.13 (3) of FSS (Licensing and Registration) Regulations, 2011, if the food business operators don’t file the returns within the stipulated time, then a fine of Rs 100 will be imposed on them every day and will keep on increasing if the default continues.

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