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Annual Return Under FSSAI

FSSAI is commonly known as Food Safety and Standards Authority of India which is an organization that monitors & governs the food business in India. It is an autonomous body who worked under the Ministry of Health & Family Welfare, Government of India.

The FSSAI established and work under the Food Safety and Standards Act, 2006 (FSS Act) which is a consolidating statute related to food safety and regulation in India. It assures that the food products undergo quality checks thereby curtailing the food adulteration & sale of sub-standard products. It is also responsible for the registering and licensing of the Food Business Operators (FBO) in India.

Food Safety and Standards Authority of India to monitor the quality of food products being produced or processed by various food operators has mandated food operators to obtain Food license. All the businesses who are involved in food activities are needed to apply for different type of food license based on following parameters

  1. Turnover
  2. Scale of business
  3. Type of activity

NEW UPDATE :- FSSAI Extends Timeline for Submission of Annual/Half-yearly Returns of Food Products Through a notification dated 11 April, 2020 the FSSAI has extended the timeline for the submission of Annual or Half-yearly returns by licensed manufacturers, processors and importers of food products. This extension has done because of the COVID-19 pandemic.

What are the Mandatory FSSAI Annual Returns?

Unlike other businesses, Food Businesses consist of filing only two kinds of returns every year. They are as follows:

  1. FSSAI Form D1
  2. FSSAI Form D2.

FSSAI Form D1- Form D1 is applicable on Food business units involved in manufacturing, importing, labelling, packing, re-labelling, and re-packing.  Form D1 is mandatory for the above business. The FSSAI annual return, Form D1 should be filed on or before 31st May of every financial year.

FSSAI Form D2- Form D2 is filed half-yearly and not every food business operator is eligible to file Form D2. Please note that FSSAI license holders who are involved in the manufacturing and distribution of milk or milk products can file Form D2. Form D2 is filled from 1st April to 30th September and from 1st October to 31st March of every financial year.

What Are the Essential Details to Furnish While Filing Annual Returns?

While filing FSSAI annual returns, it is obligatory for every FBO to provide the following information in the form: –

  1. Name of the manufactured or handled or sold or imported or exported food product.
  2. Size of the bottle or can or any other package (such as PP) or bulk package.
  3. Quantity in Metric Tons.
  4. The selling price (SP) of per Kilogram or per unit of packaging.
  5. The value.
  6. Imported or exported quantity in Kg.
  7. The list of information of countries or port where the products are exported.
  8. Rate per unit or per Kg of packaging C.I.F/F.O.B.

Who Needs to File FSSAI Annual Return?

Every food business operator who is engaged in the business of manufacturing, importing, selling, etc., of the food products need to file FSSAI annual return i.e. form D1.

What Are the Entities Exempted from Filing FSSAI Annual Returns?

Following entities are exempted from filing FSSAI annual return:

  1. Restaurants
  2. Fast food joints
  3. Canteens
  4. Grocery stores

Is There Any Half Yearly Return?

Yes, form D2 is a half-yearly return which needs to be filed by the manufacturer of milk and milk products from 1st April to 30th September and from 1st October to 31st March of every financial year.

What is the Penalty for Delay Filing of Annual Returns?

According to the 2.1.13 (3) of FSS (Licensing and Registration) Regulations, 2011, if the food business operators don’t file the returns within the stipulated time, then a fine of INR 100 will be imposed on them every day and will keep on increasing if the default continues.