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An Overview of FSSAI Annual Return

The Government of India (GoI) has introduced the Food Safety & Standards (FSS) Act, 2006, with the motive to regulate & prevent the food industry. The FSS Act, 2006, consists of laws that direct the sale, manufacturing, storage, distribution & import of food items within the country. However, it would be good to make sure that all the proper criteria & compliances are duly fulfilled by the food business operator. The FBOs (Food Business Operators) must compulsorily obtain the FSSAI License. The FSSAI Registration Certificate ensures that the food consumed is safe & healthy for human consumption. After getting the FSSAI License, the Food Business Operators must comply with the FSSAI compliances and file the FSSAI Annual Return. The Food Business Operators must file the annual return within the prescribed time, or else they will have to pay penalties.

Different Types of FSSAI Annual Return

Types of FSSAI Annual Return laid down under the FSSAI Act are:

FSSAI Form D1 (Annual Return)

All food packers, importers, manufacturers, labellers, re-packers & re-labellers must mandatorily file Form D1 with the FSSAI Licensing Authority. Form D1 can be filed online/physically as provided by the food safety commissioner. All Food Business Operators must compulsorily file Form D1 irrespective of the production they are involved in & depending on the type of food products or items sold by them in the preceding Financial Year.

FSSAI Form D2 (Half-Yearly Return)

FSSAI Form D2 is a half-yearly return. The Food Business Operator involved in the business of importing or manufacturing mil or mil products is required to file Form D2.

Note: All Food Business Operators should file a separate return for every license issued under FSSAI Regulations, irrespective of whether the same Food Business Operators carries more than one Food License unit or business. Hence, a Food Business Operator with more than one license should file separate returns for each FSSAI License. It is immaterial that the same Food Business Operator hold these FSSAI Licenses.

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Benefits of Complying with FSSAI Annual Return in India

There are numerous benefits of complying with FSSAI Annual Returns in India, a few of them are given below:-

Sustain Reputation

Annual Compliance by an establishment or individual which is registered under the requirements of FSSAI would sustain as well as comparatively increases the overall reputation of the company/entity. It will enable the public to trust an entity which complies with the obligations related to annual Compliance as prescribed by the Government of India.

Increase In Brand Value

Any company will concede more reputation in the eyes of consumers that has an FSSAI license and complies with the rest of the compliances. Along with such benefits, the value derived by the entity would be more in comparison to the Non-complaint entities in the market.

Gets Government Support

Another benefit of this form of annual Compliance enables more government support for the entities that comply with the FSSAI requirements.

Who can File the FSSAI Annual Return?

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

What are the Essentials that are required to be kept in Mind while Preparing Food Products?

Following are the key essentials that the Food Inspection authority shall confirm for every food Article:-

  • All Food substances or processing aid should be in line with the Act and regulations.
  • Any harmful substances, pollutants, or any toxin that may cause harm to human health is present in the food product.
  • Avoidance of any insecticides or pesticides in an article.
  • Also, the food item should be marked and labelled properly.

The food authority needs to observe the Food Safety Control System. The Commissioner appointed by a state government is responsible for the successful application of food safety and standards.

Necessary Details in FSSAI Annual Return

The below-mentioned details are required to be included in the FSSAI Annual Return Form, which is as follows:-

  • Full name and address of Food Business Operator.
  • FSSAI License Number.

Statement showing quantities of food items manufactured, exported, imported, and handled in tonnes. The statement contains the following procedures:

  • Name of the food product exported, imported, manufactured, or handled.
  • Quantity in metric tonnes.
  • Value.
  • Size of the bottle, can, bulk package or any other package.

In the case of import/export, the following additional details are required to be stated in the statement:

  • Name of the port or nation of export.
  • The quantity imported or exported in kg.
  • Value.
  • Rate per kg/per unit of packing FOB or CIF.

Following are the details required to be stated in the FSSAI half-yearly return i.e., Form D2:

  • Name and Address of Food Business Operator.
  • FSSAI License Number.
  • Details of purchase of milk products or items such as the source or purchase, average fat, name of the mil product, total quantity purchase, and SNF (%) quantity used & closing balance.
  • Reconstitution details.
  • Details of procurement such as type of milk, total quantity MT, total SNF content MT, price Rs/kg of milk, fate & SNF.
  • Details of milk marketing.
  • Details of milk products manufactured, sold, and stock position.
  • Statement showing quantities of milk products, manufactured and exported in tonnes with their sale value during the period.

How to file FSSAI Annual Return in India?

The Food Business Operators can file the FSSAI Returns online and to file the online FSSAI Returns, Food Business Operators can log into the FoSCoS portal, fill out the respective form & submit them. The online submission of FSSAI returns is effective from the F.Y. or Financial Year 2020-21.

Note: The details filled in FSSAI Annual Returns be in corroboration with the facts declared & mentioned in the FSSAI License. If there is any dissimilarity in the details, the Food Business Operators should make vital modifications to the FSSAI License.

What is the Due Date for Filing the FSSAI Annual Return?

The due date to file Form D1 by the Food Business Operators is on or before 31st May for every Financial Year. Form D2 is a half-yearly form and it must be filed for the period from 1st April to 30th September and from 1st October to 31st March every Financial Year by the Food Business Operators involved in the manufacturing of milk & milk products. The due date to file Form D2 is as follows:

Half-Yearly Period

Due Date to File Form D2

1st April to 30th September

Within 31st October

1st October to 31st March

Within 30th April

Who are all Exempted from Filling FSSAI Annual Return?

Exempting certain entities from filing the FSSAI Annual Return, which is as follows:

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

Penalty for Late filing of FSSAI Annual Return

According to Section 2.1.13 (3) of FSS (Licensing and Registration) Regulations, 2011, if the food business administrators don't record the return within the prescribed period, at that point, a fine of Rs 100 will be imposed on them consistently and will continue expanding if the default proceeds.

Additional Regulations under the FSSAI Act

A food business must comply with the given mentioned compliances:

  • FSSAI rules state factory's sanitary and hygiene and also keeps a record of worker's hygiene.
  • Keep up day-by-day records of creation, crude materials, use, and sales independently.
  • Guarantee that the source and norms of raw material utilized are of ideal quality.
  • Not to produce, store or expose for sale any article of food in any premises that is close by or part of any privy, urinal, sullage, channel, or spot of the capacity of waste issue.
  • Daily, clean the machines and other equipment.
  • Guarantee testing of pertinent synthetic as well as microbiological contaminants in food items, at any rate, once in a half year.
  • Guarantees that the temperature is exact all through the store network from the spot of obtainment or sourcing until it arrives at the end buyer.

How does Corpbiz Support its Client in Filling FSSAI Annual Return?

Filling FSSAI annual return is a tedious and daunting process where every eatery, grocery shop, food distributor, and restaurant must file for FSSAI annual return. All these FBOs file FSSAI Form D1 who indulge in manufacturing, whereas the FBOs dealing with the distribution of milk and milk products file FSSAI Form D2.

Corpbiz recommends that you should be in contact with an advisor to understand the requirement in detail. The elementary information would be mandatory from your end to start the process. The workers will begin working on your Document once all the information is provided and the payment is received. We at Corpbiz have trained experts to help you throughout the process of Food license and annual return compliances. Our Experts will guide and assist you in the FSSAI Annual return process and also ensures that you file your return on time without facing any difficulty. For any queries related to FSSAI Annual return and related services, feel free to contact our experienced and trained professionals at Corpbiz.

Frequently Asked Questions

Every Business involved in food manufacturing, import, and export of food products or selling is required to file for the FSSAI annual return. Also, those who are involved in the manufacturing and distribution of dairy products should file for a half-yearly return.

All food business operators are required to obtain the FSSAI License and file the FSSAI return either electronically or Physically as may be prescribed by the concerned Food Safety Commissioner, in Form D-1. It should be done on/or before 31st May of each year to the Licensing Authority concerning the classification of food items manufactured or sold by him during the previous financial year.

  • Details of the food items manufactured, produced, or sell.
  • Description of the Size of a bottle or any other package and Quantity in Metric Ton.
  • Value of the products and the selling price per Kg item or unit of packing
  • Details of the Exported or imported quantity in Kgs and the list of details of countries or ports where they are imported and exported.
  • Rate of Carriage In freight and Freight on Board.

Fast food joints, Restaurants, Grocery stores and Canteens are exempted from filing FSSAI Annual Returns.

If a person fails to file FSSAI Return on time, he will be liable for a penalty of Rs. 100 which will be charged every day for the time for which the delay continues.

The Below-mentioned forms are used for filing FSSAI returns-

  • Form D1 -For other manufacturing units and importer
  • Form D2 -For Milk processing units with half-year returns

Irrespective of the previous year's production, all the Food Business operators need to file FSSAI Form D-1. FORM D-1 is an annual return, which can either be filed electronically or in the physical form specified by the Food Safety Commissioner.

Every Food Business Operator engaged in Manufacturing milk or dairy products needs to file a Half-yearly return in FORM D-2. This return is for a period starting from 1st April to 30th September and 1st October to 31st March of every financial year.

A person can download the list of the supporting Documents by clicking on the login page and by selecting the Supporting Documents. However, you can also look into the above mentioned context - list of Documents for your better understanding.

The last date for filing the FSSAI Return is 31st May of every financial year.

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