{"id":24394,"date":"2021-01-18T14:48:20","date_gmt":"2021-01-18T09:18:20","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=24394"},"modified":"2021-01-18T14:49:50","modified_gmt":"2021-01-18T09:19:50","slug":"fssai-annual-return-filing-process","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/fssai-annual-return-filing-process\/","title":{"rendered":"Perquisites for the FSSAI Annual Return Filing Process"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Food Safety and Standards Act, 2006 was set up to control the\nfood industry and to formulate laws relating to food and their manufacturing,\nsale, storage, distribution and importation. As per the Food Safety and\nStandards Authority of India (FSSAI), taking a food license is the first step\nto start a food business. <\/p>\n\n\n\n<p>Only after obtaining <a href=\"https:\/\/corpbiz.io\/fssai-license\"><strong>FSSAI license<\/strong><\/a> you can start your food business without any legal hassle. But FBO cannot be considered as the end of process. Each licensee FBO, with an annual turnover of Rs 12 lakh and above, has gone through with the annual return filing process. If FBO fails to <a href=\"https:\/\/corpbiz.io\/fssai-annual-return\"><strong>file FSSAI annual return<\/strong><\/a> within the stipulated time period may result in heavy fines.<\/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\/fssai-annual-return-filing-process\/#Who_is_Bound_to_File_FSSAI_Annual_Return\" >Who is Bound to File 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\/fssai-annual-return-filing-process\/#Kinds_of_FSSAI_Annual_Return_Filing_Process\" >Kinds of FSSAI Annual Return\nFiling Process?<\/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\/fssai-annual-return-filing-process\/#Important_Details_to_Know_while_Filing_the_FSSAI_Annual_Return\" >Important Details to Know while\nFiling the FSSAI Annual Return<\/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\/fssai-annual-return-filing-process\/#Guide_for_FSSAI_Annual_Return_Filing_Process\" >Guide for FSSAI Annual Return Filing Process<\/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\/fssai-annual-return-filing-process\/#What_if_FBO_Forgets_to_File_the_FSSAI_Annual_Returns\" >What if FBO Forgets to File the\nFSSAI Annual Returns?<\/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\/fssai-annual-return-filing-process\/#FBOs_who_are_Exempted_from_FSSAI_Annual_Return_Filing_Process\" >FBOs who are Exempted from FSSAI Annual Return Filing\nProcess<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/fssai-annual-return-filing-process\/#Benefits_to_File_Annual_Return_Online\" >Benefits to\nFile Annual Return Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/fssai-annual-return-filing-process\/#Concluding_Remark\" >Concluding Remark<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_Bound_to_File_FSSAI_Annual_Return\"><\/span>Who is Bound to File FSSAI Annual Return?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Every individual who is engaged in the business of food manufacturing, sale, storage, distribution and importation.<\/li><li>Each licensee FBO, who has an annual turnover of Rs 12 lakh and above requires going through with the FSSAI annual return filing process.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kinds_of_FSSAI_Annual_Return_Filing_Process\"><\/span>Kinds of FSSAI Annual Return\nFiling Process?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>There are two types of mandatory FSSAI annual returns filing process from which FBO needs to face.<\/strong><\/em><\/p>\n\n\n\n<ul><li>FORM D1 for FSSAI Annual Return<\/li><li>FORM D2 <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Instructions for Form D1<\/h3>\n\n\n\n<ul><li>FSSAI Form D1 must be filled by\nall food manufacturers, importers, labelers, re-labels, packers and re-packers\netc.<\/li><li>FBO can file it online or\nphysical as prescribed by the Food Safety Commissioner. <\/li><li>In addition, regardless of which\nFBO was produced in the last year, it is compulsory to file.<\/li><li>The FSSAI Form D1 should be\nfiled on or before May 31 of every financial year to the Licensing Authority\nwhich depends on the types of food products that are sold by the FBO in the\nlast financial year.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Instructions for Form D2<\/h3>\n\n\n\n<ul><li>The FSSAI Form D2 is filed by\nthe person who is involved in the business of manufacturers of milk and dairy\nproducts.<\/li><li>FSSAI Form D2 should be filed\non an annual year basis as per the revised format online vide notification no.\n15(31)2020\/FosCoS\/RCD\/FSSAI <\/li><li>Thus the time period for filing\nhalf-yearly return is from 1 April to 30 September and from 1 October to 31\nMarch of each financial year.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Details_to_Know_while_Filing_the_FSSAI_Annual_Return\"><\/span>Important Details to Know while\nFiling the FSSAI Annual Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>It is important for every Food Business Operator to fill the below mentioned details in the form while filing the FSSAI annual return <\/em><\/strong><\/p>\n\n\n\n<ul><li>Name of the&nbsp; &nbsp;products<\/li><li>Quantity of the products<\/li><li>Selling price of the product<\/li><li>Rate of the product<\/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\/complete-overview-of-fssai-annual-return\/\">A Complete Overview of FSSAI Annual Return<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Guide_for_FSSAI_Annual_Return_Filing_Process\"><\/span>Guide for FSSAI Annual Return Filing Process <span class=\"ez-toc-section-end\"><\/span><\/h2>\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\/Guide-for-FSSAI-Annual-Return-Filing-Process.png\" alt=\"Guide for FSSAI Annual Return Filing Process \" class=\"wp-image-24396\" width=\"486\" height=\"499\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/Guide-for-FSSAI-Annual-Return-Filing-Process.png 985w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/Guide-for-FSSAI-Annual-Return-Filing-Process-292x300.png 292w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/01\/Guide-for-FSSAI-Annual-Return-Filing-Process-768x790.png 768w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/figure><\/div>\n\n\n\n<p><em><strong>The below listed are the steps to be required while filing the FSSAI Annual Return by FBO<\/strong><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 1<\/h3>\n\n\n\n<p>On the basis of nature of business, you should download the requisite\nform. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Form D1<\/h4>\n\n\n\n<p>FSSAI Form D1 must be filled by all food manufacturers, importers,\nlabelers, re-labels, packers and re-packers etc<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Form D2<\/h4>\n\n\n\n<p>The FSSAI Form D2 is filed by the person who is involved in the\nbusiness of manufacturers of milk and dairy products.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 2<\/h3>\n\n\n\n<p>Fill all the basic details of your business such as Name, Quantity,\nSelling price, Rate of the product.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 3<\/h3>\n\n\n\n<p>Collect all the information from the accounts team on the preceding\nyear sales including the quantity per stock keeping unit. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 4<\/h3>\n\n\n\n<p>Fill all the details as applicable to your kind of business and\nproducts. If you do not have any business in last year then type \u201cNil\u201d there.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 5<\/h3>\n\n\n\n<ul><li>Review the filled-in details and confirm with the facts announced during the licensing process.<\/li><li>In case of any deviation, update the license by applying for modification. <\/li><li>On finalizing the details, FBOs can send the details either through registered post or email to the licensing authority within their respective jurisdictions.<\/li><\/ul>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> FSSAI does not confirm the successful submission of the FSSAI annual returns so FBO ask to maintain the record of FSSAI annual return.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_if_FBO_Forgets_to_File_the_FSSAI_Annual_Returns\"><\/span>What if FBO Forgets to File the\nFSSAI Annual Returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>According to the section 2.1.13 (3) of <em><strong>FSS Act 2006<\/strong><\/em><sup><a href=\"http:\/\/www.arthapedia.in\/index.php?title=Food_Safety_and_Standards_Act,_2006\"><em><strong>[1]<\/strong><\/em><\/a><\/sup>, deletion of license terms will always be penalized. Therefore, any delay in filing of FSSAI annual returns before May 31 of each year will attract a penalty of Rs 100 per day.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FBOs_who_are_Exempted_from_FSSAI_Annual_Return_Filing_Process\"><\/span>FBOs who are Exempted from FSSAI Annual Return Filing\nProcess <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>Listed below FBOs are exempted from process of filing the FSSAI Annual return:-<\/strong><\/em><\/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=\"Benefits_to_File_Annual_Return_Online\"><\/span>Benefits to\nFile Annual Return Online<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The revised format of FSSAI annual returns has\nalready been incorporated into the Food Safety Compliance System FosCoS and the\nutility of online submission to submit annual returns is being used voluntarily\nby the food business.<\/p>\n\n\n\n<p>The mandatory provision of filing returns\nonline will not only facilitate food business operators but will also facilitate\nease of doing business and will assist &nbsp;in the creation of national level databases.\nThis will lead to further gains, which are<\/p>\n\n\n\n<ul><li>Food business is not needed to keep\nreceipts and records of physical nature.<\/li><li>FBOs will be secured from inadvertent\npenalties.<\/li><li>Reminders for submission of annual\nreturns will be sent digitally.<\/li><li>Updated data will be available, as\nall analyzes so far have been based on data provided by the food business at\nthe time of procuring &nbsp;the food license.<\/li><li>For the food business engaged in the\nmanufacture of milk and milk products, half-yearly returns will be\ndiscontinued. They have to file annual returns for the manufacturers as per the\nrevised format.<\/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>It is the duty of every food business operator whose business turnover is 12 lakhs or more to file FSSAI annual returns. FSSAI&#8217;s annual return file by the company which is registered as per the requirements of FSSAI will enhance the overall reputation of the company in public domain. FSSAI annual returns increases the brand value of the company. You may kindly associate with the <a href=\"https:\/\/corpbiz.io\/\"><strong>CorpBiz<\/strong><\/a> expert to know more about the FSSAI annual return filing process. <\/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\/full-guide-fssai-annual-return-filing-form-d1-due-date-31st-may\/\">FSSAI Annual Return Filing \u2013 Form D1 Due Date 31st May<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Food Safety and Standards Act, 2006 was set up to control the food industry and to formulate laws relating to food and their manufacturing, sale, storage, distribution and importation. As per the Food Safety and Standards Authority of India (FSSAI), taking a food license is the first step to start a food business. Only [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":24395,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[150],"tags":[1440],"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":4648,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24394"}],"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=24394"}],"version-history":[{"count":6,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24394\/revisions"}],"predecessor-version":[{"id":24402,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/24394\/revisions\/24402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/24395"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=24394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=24394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=24394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}