{"id":24288,"date":"2021-01-16T11:56:43","date_gmt":"2021-01-16T06:26:43","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=24288"},"modified":"2021-01-16T11:56:45","modified_gmt":"2021-01-16T06:26:45","slug":"full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/","title":{"rendered":"FSSAI Annual Return Filing &#8211; Form D1 Due Date 31st May"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Government of India introduced the Food Safety and Standards Act 2006 to regulate the import, distribution, storage, manufacturing, sale of food products. Obtaining food licenses, displaying licenses within the premises and on food articles is essential for every food business operator. Similarly, every food business operator must file <a href=\"https:\/\/corpbiz.io\/fssai-annual-return\"><strong>FSSAI annual returns<\/strong><\/a> by using Form D1. But due to the prevailing lockdown for COVID-19 pandemic in India, food business operators face difficulties in submitting annual\/half-yearly returns.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#What_are_the_Types_of_FSSAI_Annual_Return\" >What are the Types of FSSAI Annual Return?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#Filling_Of_FSSAI_Annual_Return\" >Filling Of FSSAI Annual Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#Benefits_of_Annual_Return_Online\" >Benefits of Annual Return Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#Steps_to_be_Taken_to_File_an_Annual_Return\" >Steps to be Taken to File an\nAnnual Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#List_of_Food_Businesses_Exempted_For_Filing_FSSAI_Annual_Return\" >List of Food Businesses Exempted\nFor Filing FSSAI Annual Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/#Concluding_Remark\" >Concluding Remark<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Types_of_FSSAI_Annual_Return\"><\/span>What are the Types of FSSAI Annual Return?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong> There are two types of FSSAI return filed in India, which are as follows:- <\/strong><\/em><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/What-are-the-Types-of-FSSAI-Annual-Return.png\" alt=\"What are the Types of FSSAI Annual Return\" class=\"wp-image-24304\" width=\"549\" height=\"279\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/What-are-the-Types-of-FSSAI-Annual-Return.png 985w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/What-are-the-Types-of-FSSAI-Annual-Return-300x153.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/What-are-the-Types-of-FSSAI-Annual-Return-768x391.png 768w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">FSSAI Annual Return- Form D1 <\/h3>\n\n\n\n<p>Form D1 is the annual return to be filed by all Food Business Operators with FSSAI license.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Who Needs to File Form D1?<\/h4>\n\n\n\n<p>The individuals discussed below are\nrequired to file FSSAI annual returns in Form D1 to the Food Licensing\nAuthority in respect of the category of food products manufactured or sold by\nthem during the preceding financial year.<\/p>\n\n\n\n<ul><li>Every FBO\nexcept the ones dealing in milk &amp; milk products;<\/li><li>Food\nmanufacturers;<\/li><li>Importers;<\/li><li>Labellers;<\/li><li>Packers<\/li><\/ul>\n\n\n\n<p>In this form, food products are\nhandled, manufactured and exported throughout the year. The period of annual\nreturn filing is from 1st April to 31st March of each financial year.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">How much Penal Interest FBO Needs to Pay in Case of Form D1?<\/h4>\n\n\n\n<p>As per the section 2.1.13 (3) of\nFSS, the Penal Interest of \u20b9 100 per day is charged on FBO for not filling Form\nD1 on time. Therefore, it is advisable in time to file the annual return.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Particulars Needed to be Provided in Annual Return<\/h4>\n\n\n\n<p><em><strong>The list of details given below is required to be provided in the annual return:-<\/strong><\/em><\/p>\n\n\n\n<ul><li>Size of the package and,<\/li><li>Value;<\/li><li>Details of the premises from where goods are exported<\/li><li>Name of the food product;<\/li><li>Quantity in Metric Tons;<\/li><li>Sale price per Kg;<\/li><li>Rate per unit or Kg of packing C.I.F. \/ F.O.B;<\/li><li>Export &amp; import quantity (in Kgs)<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/know-about-foscos-food-safety-compliance-system\/\">Everything you need to know about FoSCoS \u2013 Food Safety Compliance System<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filling_Of_FSSAI_Annual_Return\"><\/span>Filling Of FSSAI Annual Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>FBOs can file FSSAI Annual Returns\nas per their convenience. Form D1 is also available in physical manner.\nTherefore food business operators can file annual returns electronically or physically\nas appropriate for them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Provisions of Food Business Operators to File Return Online<\/h3>\n\n\n\n<p>In the absence of any online\nplatform for FBO to file returns online, presently, the returns (whether annual\nor half-yearly) are being submitted physically to the authorities. <\/p>\n\n\n\n<p>In the Covid 19 pandemic phase, the\nsame has been facilitated by allowing the submission by email and the last date\nhas been extended till 31<sup>st<\/sup> December vide FSSAI order number 15 (6)\n2020 \/ FLRS \/ RCD \/ FSSAI, dated 31<sup>st<\/sup> July 2020. FBOs are needed to\nmaintain the record of submission of annual returns for future.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits_of_Annual_Return_Online\"><\/span>Benefits of Annual Return Online<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The revised format of annual return has already been incorporated in Food Safety Compliance System <em><strong>FosCoS<\/strong><\/em><sup><a href=\"https:\/\/foscos.fssai.gov.in\/about-foscos\"><em><strong>[1]<\/strong><\/em><\/a><\/sup> and utility for online submission of Annual Return is being used by food business voluntarily. <\/p>\n\n\n\n<p>The provisions of mandatory online submission\nof returns would not only facilitate the food business operators but also\nensure ease of doing business and help in creation of national level database.<\/p>\n\n\n\n<ul><li>Food business is not required to\nmaintain receipts and records of physical nature.<\/li><li>Food Business Operator will be\nprotected from inadvertent penalties.<\/li><li>Reminders will be sent digitally for\nsubmission of annual returns.<\/li><li>Country \/ State-wise analysis of data\nwill be possible<\/li><li>&nbsp;Updated\ndata will be available, as all analyzes so far have been based on data provided\nby the food business at the time of obtaining licenses.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_be_Taken_to_File_an_Annual_Return\"><\/span>Steps to be Taken to File an\nAnnual Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>Below discussed are the steps to be taken to file an FSSAI Annual return electronically-<\/strong><\/em><\/p>\n\n\n\n<ul><li>Download the required form as per the food product from the\nofficial website of FSSAI. <\/li><li>Fill all the basic details related to the business <\/li><li>Information related to the last year sales and quantity\nproduced have to be collated and filled up in the form as per the relevant financial\nstatements<\/li><li>Fill all other details related to the food product of the\nbusiness like, the name of the product, size of packaging material, quantity,\nsale price, imported quantity, name of the country, etc<\/li><li>If this is your first year of &nbsp;performing business activities &nbsp;then put the details as nil<\/li><li>Once all data is ready, submit it. However, this return has\nto be sent via registered post or email to the licensing authority of the\nconcerned jurisdiction.<\/li><li>FSSAI does not confirm or accept submission of returns. So\nkeep a filing copy with you.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"List_of_Food_Businesses_Exempted_For_Filing_FSSAI_Annual_Return\"><\/span>List of Food Businesses Exempted\nFor Filing FSSAI Annual Return <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Below discussed food business operators are exempted from filing the FSSAI Annual return:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Fast Food Joints<\/li><li>Restaurants<\/li><li>Grocery Stores<\/li><li>Canteens<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concluding_Remark\"><\/span>Concluding Remark<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>FSSAI annual return filing is a difficult and tedious\nprocess. Every restaurant, food distributor, manufacturer, handler,\ntransporter, etc. should file an annual return. <\/p>\n\n\n\n<p>With the help of an expert, FSSAI annual return can be filed within the time and appropriately in the applicable forms with the prescribed authority. You may kindly associate with the <a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a> expert to know more about FSSAI annual return for your business.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/complete-overview-of-fssai-annual-return\/\">A Complete Overview of FSSAI Annual Return<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Government of India introduced the Food Safety and Standards Act 2006 to regulate the import, distribution, storage, manufacturing, sale of food products. Obtaining food licenses, displaying licenses within the premises and on food articles is essential for every food business operator. Similarly, every food business operator must file FSSAI annual returns by using Form [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":24301,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[150],"tags":[1434],"acf":{"service_id":"248"},"authorName":"Komal Singh","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/12\/processed.jpeg","authorDescription":"Komal Singh is a Legal scholar, having diverse experience in scripting research papers, articles &amp; dissertations, which serves her main interest &amp; competent in drafting legal documents. She has polished her skills in dealing with the matter related to consumer affairs and now building intelligible Legal Content for Corpbiz.","postViews":20119,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24288"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=24288"}],"version-history":[{"count":8,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24288\/revisions"}],"predecessor-version":[{"id":24307,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24288\/revisions\/24307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/24301"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=24288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=24288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=24288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}