An Overview of Returns Under FSSAI

Food Safety & Standards (FSS) Act, 2006, was introduced by Government of India with the objective to regulate the food industry. The FSS Act, 2006, contains laws that regulates sale, manufacturing, storage, distribution (within the country )and import & export of food items (to & from) the country.

It s very important for the Food Department to make sure that all the required instructions are followed & compliances are duly fulfilled by the food business operator. FSS Act has made it compulsorily for any person obtain the FSSAI License before starting a Food Business. Person doing Food Business has been termed as FOOD BUSINESS OPERATOR, under the FSS Act, 2006.

When any FBO registers under FSS ACT, he is granted a Registration / Licence. While applying for licence, FBO submits various details about his food business which helps Food Department analyse FBO. FSS Act, 2006 also lays down rules for submission of Returns by the FBO. While the FSSAI Registration ensures that the food consumed is safe & healthy for human consumption. The Food Business Operators must comply with the FSSAI compliances and file the FSSAI Returns. Failure to comply with requirements of Returns results in heavy penalties. And failure to pay penalties will restrict FBO to Renew its Licence.

Different Types of FSSAI Annual Return

There are 2 kinds of Returns, viz Annual Returns & Half Yearly Returns.
FSSAI ANNUAL RETURNS : All FBOs, doing business of food packers, food importers, food manufacturers, food labellers, food re-packers & food re-labellers shall mandatorily file Form D1 with the FSSAI Licensing Authority. Form D1 can be filed online as well as physically. If filed physically, the return should be filed with the food safety commissioner. All FBOs should compulsorily file Form D1 within the prescribed time limits, of the food products they are dealing, in the preceding Financial Year.

FSSAI HALF YEARLY RETURNS : Half Yearly Returns are required to be filed by the FBO engaged in the business of importing food items and those involved in manufacturing of Milk & Milk Products. Half Yearly Returns are filed in Form D2.

One Licence One Return : As per FSS Act, 2006, separate returns are required for each licence held. For Ex : If any FBO holds 5 different Licences, He shall file 5 different returns for all the licences held by him. Even if the same food business is carried on under all the licences.

TAGS : FSSAI ANNUAL RETURN, FSSAI ANNUAL RETURN ONLINE, FSSAI ANNUAL RETURN FOR IMPORTER, ANNUAL RETURN FOR MANUFACTURAR, ANNUAL RETURN FOR RELABELLERS, ANNUAL RETURN FOR REPACKERS.

Benefits of Complying with FSSAI Annual Return

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

• Sustain Reputation
Compliance by an establishment or individual under any law increases its reputation. Similarly an entity which is registered under the FSS Act would increase its reputation by complying to FSSAI Laws. Proper & Timely compliance will enable the public to trust an entity which complies with its obligations as prescribed by the Government of India.
• Increase In Brand Value
Any company will have more reputation in the eyes of consumers, thereby making it a Brand. Along with becoming a brand, the value derived by the entity would be more in comparison to the Non-complaint entities in the market.
• Relief from Hefty Penalties
By doing timely compliance, an entity also saves its skin from hefty penalties laid down by the FSS Act. Another benefit of this form of annual Compliance enables more government support.

Who can File the FSSAI Annual Return?

1. Every FBO selling, importing, manufacturing, storing, handling, exporting, distributing or transporting any type of food product;

2. Every Food Business Operator having a State or Central Licence is required to file Returns under FSS Act. Those businesses having a Basic Registration Certificate (i.e. business turnover of less than Rs. 12 lakhs), are exempted from FSSAI Annual Compliance.

3. The Food Business Operator is involved in the distribution & manufacturing of milk.

Necessary Details required in FSSAI Returns (Annual / Half Yearly)

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

• Full name & address of FBO;
• FSSAI License Number;
• Statement showing quantities of food items manufactured, exported, imported, and handled in tonnes. The statement contains the following procedures:

1. Name of the food product exported, imported, manufactured, or handled;
2. Quantity in metric tonnes;
3. Value;
4. 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:

1. Name of the port or nation of export;
2. The quantity imported or exported in kg;
3. Value;
4. Rate per kg/per unit of packing FOB or CIF.

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

1. Name and Address of Food Business Operator;
2. FSSAI License Number;
3. 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;
4. Constitution details of Firm / Company;
5. Details of procurement such as type of milk, total quantity MT, total SNF content MT, price Rs/kg of milk, fate & SNF;
6. Details of milk marketing;
7. Details of milk products manufactured, sold, and stock position;
8. 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 as well as offline.

Online Returns : To file the online FSSAI Return, FBOs have to log into the FoSCoS portal, look out for the respective form, properly fill them & submit them.

Offline Returns : A FBO may choose to file Offline Returns. An Offline Return shall be filed with the Food Safety Commissioner Office, corresponding to the Licence’s Jurisdiction held by the FBO.

Note 1 : Properly filing up the form is very important. Errors can proved to be costly. It is always advisable to take assistance of professionals while filing up the Annual / Half Yearly Returns.

Note 2 : 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.

Due Date for FSSAI Returns?

Form D1
The due date to file Form D1 by the Food Business Operators is on or before 31st May for every Year for the preceding Financial Year.

Ex : For FY 2022 – 23 (i.e. for Period 01/04/2022 – 31/03/2023 Form D1 shall be filed by 31st May 2023.
For Applicability of Form D1, Click here

Form D2
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. For Applicability of Form D1, Click here

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

Exemption from filing FSSAI Return?

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

1. Canteens;
2. Restaurants;
3. Fast-food joints;
4. 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 Operators do not file the FSSAI Annual / Half Yearly Return within the prescribed time frame, a fine of Rs 100 / day will be imposed on non complying FBOs. This penalty of Rs. 100 / day will be levied for the number of days return was delayed.

For Ex : A Milk Products Manufacturar filed half Yearly Return due for the Period Oct, 22 – March, 23 on September 30th 2023. In This case period of Default is 153 days ( Due Date was 30/04/2023, Filing was done on 30/09/2023) Amount of Penalty will be Rs. 15,300/-.

Also, FBO will not be allowed to apply for a new licence and renew its existing licence until Penalty for Delay in FSSAI Annual Return is paid.

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 foodlicenceapply.com Support its Client in filing FSSAI Annual Return?

filing FSSAI annual return is a tedious and cumbersome process and every Food business operator holding FSSAI Licence must file FSSAI Annual Return, unless exempted under the FSS Act.

All these FBOs are required to file FSSAI ANNUAL RETURN in Form D1 who indulge in manufacturing, whereas the FBOs dealing with the production, distribution of milk and milk products are required to file FSSAI Half Yearly Return in Form D2.

foodlicenceapply.com recommends that properly filing up the form is very important. Errors can proved to be costly. It is always advisable to take assistance of professionals while filing up the Annual / Half Yearly Returns.