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Sakshi Sharda
| Updated: 08 Apr, 2020 | Category: FSSAI License

A Complete Overview of FSSAI Annual Return

FSSAI Annual Return

Food plays a significant role in the daily lives of people. The required energy and nutrients that lead to healthy development and the active growth of people are received from the food consumed by the people. Hence, the food should be safe and healthy for consumption. Food Safety and Standard Act, 2006[1], established the FSSAI or The Food Safety and Standards Authority of India. FSSAI was enacted to regulate the food industry and frame laws, rules, and regulations related to food and its sale, manufacturing, distribution, storage, and import within the country.

FSSAI certifies that the food consumed is safe and healthy for human consumption by providing Food Licenses to the Food Business Operator (FBO). The Food License is mandatory to be obtained by the Food Business Operators (FBO). The filing of the Annual FSSAI Return is also equally important as getting a food license. In this article, we will discuss the complete procedure for filing of the FSSAI Annual Return. 

What is Food Safety Annual Returns?

All the License Holders declare certain facts like per day production capacity of the entity, the SKU details of the entity, etc., while the process of obtaining the License is going on in the food licensing department. To validate the facts declared by the Food Business Operators (FBO) with the actual facts, the Food Safety and Standard Authority of India mandates the filing of FSSAI Annual Return by the Food Business Operators (FBO) for the lapsed financial year.

Hence, it can be said that obtaining the Food License is not enough for the Food Business Operator (FBO). It is equally essential to comply with FSSAI compliances and file for the FSSAI Annual Return. The Annual Return should be filed within the prescribed time, or penalties will be faced by the Food Business Operator (FBO).

What is the FSSAI License?

FSSAI issues a 14-digit number as license number to all the Food Business Operators (FBO). Any person who wants to start a food business in India should have this 14-digit license number issued by the food licensing authority of India. The License can be a Basic or State/Central License as may apply to the food business of the Food Business Operator (FBO).

Types of FSSAI License

The Basic FSSAI License registration is done for the new Food Business Operator (FBO) whose turnover is less than 12 lakh Rupees. On the other hand, State FSSAI License registration is done by Food Business Operator (FBO), who have a turnover range between 12 lakhs to 20 crore Rupees and Central FSSAI License registration is done when turnover is above 20 crore Rupees. Furthermore, any entity which is engaged in import or export business activity is also required to register for Central FSSAI License.   

The Licensing Authority issues a single FSSAI License for single premises. The storage, manufacture, and selling of food is done at different places then the Food Business Operator (FBO) is required to apply for a separate License for each premise. The FSSAI License is mandatory for the following individuals and entities as per the rules provided under the Food Safety and Standard Act, 2006:

  • The Food Traders
  • The Units for Food Packaging
  • The Units for Food Storage
  • The Caterers or Hotels
  • The Suppliers of raw food
  • The operators of wholesale food business
  • The retailers of food products
  • The online operators of food business
  • The transporter of food products
  • The distributor of food products

What essentials things the Food Authority should confirm for every Food Article?

The Food Authority should confirm the following things for every Food Article before issuing a License to the Food Business Operator (FBO):

  • The use of any food additive or any food processing aid should be as per the FSSAI Act rules and regulations;
  • There should not be any insecticides or pesticides contained in the food article;
  • The labeling and marking of food article should be done as per FSSAI guidelines;
  • Is there a presence of any contaminated, toxic substance or any impurities in the food article that may cause harm to human health.

The FSSAI is required to monitor the system control. The Food Commissioner appointed by the State Government is responsible for doing the effective implementation of food safety and standards.

What are the types of FSSAI Annual Return?

Unlike other business activities, the food business activity consists of filing only 2 kinds of returns every year. Under the FSSAI Act, FSSAI Annual Return is of two types which are as follows:

types of FSSAI Annual Return

Annual Return in Form D1

  • The food manufacturers, importers, labelers, packers, re-packers, and re-labelers, are mandatorily required to file Form D1 to the Licensing Authority. Form D1 can be filed online or in physical form as prescribed by the Food Safety Commissioner of the food licensing authority.
  • Form D1 should be filed on or before 31st May of every financial year to Licensing Authority, depending on the types of food products sold in the preceding financial year by the Food Business Operator (FBO).     
  • Irrespective of the types of food produced in the previous year by Food Business operator (FBO), it is mandatory to file Form D1 to the Licensing Authority.  

Half-Yearly Return in Form D2

  • The Form D2 is a half-yearly return and need not be filed every Food Business Operator (FBO). The FSSAI license holders who are involved in the business of importing or manufacturing of milk or milk products are required to file Form D2.
  • The FSSAI Annual return Form D2 should be filed on a half-yearly basis. The period of filing the Form D2 is from 1st April to 30th September, and the second period is from 1st October to 31st March of every financial year.  

The Food Business Operator holding more than one license should file separate Annual Return, if required, for every food license issued by the Food Licensing Authority.

What are the essentials to be followed while filing FSSAI Annual Return?

The Food Business Operator is required to provide the following information while filing for FSSAI Annual Return:

  • The name of food products which are imported, exported, manufactured or handled;
  • Size of can, bottle, or any other package like (PP) or any bulk package;
  • The quantity in metric ton;
  • The Selling Price (SP) of per unit or per kg of packaging;
  • The value;
  • The quantity which is exported and imported in kg;
  • The detailed list of all the countries and ports where the products were exported;
  • The rate per kg or per unit of packaging CIF/FOB.

Read our article:FSSAI License Renewal: A Complete Checklist

What is the procedure for filing FSSAI Annual Return?

The procedure for filing Annual FSSAI Return is as follows:

  • Download the form based upon the kind of business of Food Business Operator (FBO);
  •  Fill the necessary details as prescribed in the form.
  • Collect all the details from the finance team of entity
  • Fill the details in the form as applicable to the kind of business of entity and products manufactured in the entity;
  • After filling the details in the form, review all the details. The details filled in Return Form should be in corroboration of the facts mentioned and declared in the Food License. In case of any dissimilarity with the details mentioned in the food license, necessary modifications should be made in the Food License.    
  • After the details are finalized in the form, the Food Business Operator can send the form via registered post or through email to the concerned food licensing authority in the respective jurisdiction.

Which entities are required to file FSSAI Annual Return?

The entities which are required to file FSSAI Annual Return are as follows:

  • All the food manufacturers, exporters, importers, sellers (except the manufacturers of the milk and its products as they have to file Annual FSSAI Return half-yearly in Form D2.;
  • All the Food Business Operator (FBO) having a business turnover of Rupees 12 lakh or exceeding 12 lakh Rupees;

Which entities are exempted from Filing FSSAI Annual Return?

Earlier all the Food Business Operators (FBO) were required to file for an Annual FSSAI Return. This caused many problems for the license holders of small restaurants, small eateries, and grocery shops as they were not able to keep track of all the transactions and stock of their business. The FSSAI, through a notification of exemption, exempted certain entities from filing the Annual FSSAI Return. The entities exempted from filing FSSAI Annual return are as follows:

  • The Fast Food Joints
  • The Restaurants
  • The Grocery Stores
  • The Canteens

What is the penalty for delay in filing the FSSAI Annual Return?

The FSS (Licensing and Registration) Regulations, 2011, under Section 2.1.13 (3) provides for penalty if there is a delay in filing the FSSAI Annual Return by the Food Business Operators (FBO). As per Section 2.1.13 (3), the Food Business Operator (FBO) if does not file the returns in the stipulated time, a fine of Rupees 100 will be imposed on the Food Business Operator (FBO) every day. The default, if continues, the penalty will keep on increasing.

What are the Additional Regulations under the FSSAI Act?

The Food Business Operator (FBO) should adhere with the following compliances in addition to the FSSAI Annual Return filings:

  • As specified in the FSSAI rules, the maintenance of hygiene and sanitary standards of the factory and the hygiene of workers should be done.
  • The daily records of the production, raw materials, utilization, and sales should be maintained separately;
  • The source and standards of the raw materials used should be of optimum quality;
  • The cleaning of the machines and equipment’s should be done regularly;
  • At least once in six months, the testing of microbiological or chemical contaminants in food products should be ensured;
  • No manufacturing, storing or exposing of any food products in any premises nearby the drain, sullage, urinal, sully, or place where the waste matter is stored.
  • The temperature should be accurate throughout the supply chain from the place of procurement till the time it reaches the consumer’s end.  

Conclusion

FSSAI License is an assurance for consumers that the food business is running as per the guidelines prescribed by FSSAI. FSSAI License is the security of one’s safety and well-being. Hence, it becomes mandatory for the Food Business Operators (FBO) to file the Annual FSSAI Return with the concerned food authorities. Sometimes the filing of FSSAI Annual Return can be tiresome and time-consuming. We at Corpbiz have experienced professionals who can help you with the process of filing the Annual FSSAI Return. Our professionals will help and assist you with the process of FSSAI Annual Return and will ensure the successful completion of your work.

Read our article:Procedure for Getting Online FSSAI Central License in India

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Sakshi Sharda

Sakshi Sharda has done BBALLB(HONS) and holds a strong knowledge on the matters pertaining to finance and law. From the past one year she is working as a legal advisor and in her leisure time she works on improvising her knowledge. Sakshi is spreading her knowledge by writing for Corpbiz.

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