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Annual Return Compliance under FSSAI

Every organization which has registered itself under the FSSAI Act shall comply with the requirements for complying with Annual Return which shall be filed within due dates as prescribed in regulation 2.1.13 and in case of non compliance a penalty shall be levied.

Let us understand who all are required to file Annual Return with its due dates and exemptions.

Who is mandatorily required to File FSSAI Returns?

  • Every Food Business Operator who has a business turnover of more than Rs.12 lakhs.
  • Every Food Business Operator importing, selling, manufacturing, exporting, storing, distributing, handling or transporting any type of food product.
  • The Food Business Operator is involved in the manufacturing and distribution of milk.

Though it is mandatory to file FSSAI Annual Return but there are certain exemptions as below:

The FSSAI issued a notification of exemption, exempting certain entities from filing the FSSAI annual return, which is as follows:

  • Fast-food joints.
  • Restaurants.
  • Grocery stores.
  • Canteens.

Due Date of Filing the Annual Return under FSSAI

Due Date: The last date of filing annual fssai return by the manufacturing units of importers is 31st May, for the previous year. For example, the due date of FSSAI annual return for the financial year 2020-21 is 31st May 2021. However, due to COVID-19 Pandemic, the due date for filing the annual return has been relaxed, and the FBO can furnish the return for FY 2020-21 until the 30th June 2021, without any additional fee.

Prescribed FORM: The annual return in “Form D-1” is submitted by the licensee regarding each class of food items handled by him during the previous financial year. FSSAI has made online submission of Annual Return by Food Businesses mandatory w.e.f F.Y. 2020-21 vide notification, No. 15(31)2020/FOSCOS/RCD/FSSAI dated 18th December 2020.

Note: Separate Annual Return For Each Licence
The filing of the annual return is not applicant specific, and it is location-specific. Therefore, an FBO with more than one licence shall file a separate return for each License, i.e. for each food unit. It is immaterial that the same Food Business Operator holds these Licenses.

Half Yearly Return by FBO Manufacturing Milk & Mild Products

Food Safety and Standard Regulation provides for filing half-yearly returns by the licensees engaged in the handling/ collection/ manufacturing of Milk and Milk Products. They shall furnish half-yearly returns within a month from the end of the half-year in Form D1 and Form D2, respectively.
Sl. No.PeriodDue DatePrescribed Form
1
First Half Yearly Return for period (1st April to 31st September)
on or before 30th October
Form D1
2
Second Half Yearly Return for period (1st October to 31st March)
on or before 30th April
Form D2

Online Return Filing on FosCos Portal of FSSAI

The FSSAI Annual Return can only be filed in online mode at the FosCos Portal, effective the financial year 2020-21. The benefits of mandatory online filing of the FSSAI Returns are as under:
  • Ease of Doing Business
  • Need not maintain physical receipts and records.
  • The FoSCoS system will send digital reminders for annual returns.
  • The half-yearly return for FBO in the manufacturing of Milk and Milk products is discontinued from F.Y. 2020-21 onwards.
  • FBO could save the penalties for non-filing of returns.
  • It will help create national-level databases for analysis of data and efficient enforcement of food laws by FSSAI.

Information That are Filed in The Annual Return

All the licensed FBOs engaged in the manufacturing and importing of food products need to file an annual return. The manufacturer includes the processor, repacker or relabelled being involved in any stage of food production. The process of filing returns is online. The format of Annual Return has already been incorporated in the Food Safety Compliance System (FOSCOS). The below information is required at the time of filing the returns:
  1. Name of FBO
  2. Address of FBO
  3. Licence No
  4. Statement showing quantities of food products handled/manufactured/imported and exported in Tonnes. This statement shall furnish the particular in the below categories.
    • Name of the Food product handled/manufactured/ exported/imported.
    • Size of bottle/can/bulk package/any other package (like P.P.) or
    • Quantity in metric tonnes
    • Value
  5. In the case of Export/Import, the following additional pieces of information are required.
    • Name of the country or port of Export.
    • The quantity exported/ imported in Kg.
    • Rate per Kg or per unit of packing F.O.B./C.I.F.
    • Value

Penalty on Non Filing of FSSAI Annual Return

Non filing of return beyond 31st May of each year shall attract a penalty of Rs 100 per day of delay. The penalty shall continue till the return is filed. Thus it is suggestable to file annual returns to avoid penalty and disruption in the food business.
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