All About FSSAI Annual Returns

What is FSSAI and why is it important?

The Food Safety and Standards Authority of India (FSSAI) is a required organization protecting the nation's food quality and ensuring safe, wholesome food for everyone. Established in 2006 under the Food Safety and Standards Act, 2006, it acts as the apex body for all food-related matters in India.

Importance of FSSAI

• Regulations and Standards: FSSAI sets science-based standards for every category of food, from street vendors to large manufacturing units. These standards cover safety parameters like hygiene, processing, adulteration, and nutritional labeling. This creates a consistent, nationwide framework for safe food production and distribution.
• Licensing and Registration: FSSAI establishes a licensing and registration system for all food businesses, ranging from small shops to large factories. This helps track food businesses, ensuring compliance with regulations and facilitating traceability in case of food safety issues.
• Testing and Accreditation: FSSAI accredits laboratories in Pan India to conduct food safety tests. This ensures reliable testing and analysis of food samples, allowing swift identification and removal of contaminated products from the market.
• Consumer Awareness: FSSAI actively promotes consumer awareness about food safety through outreach programs, educational materials, and grievance redressal mechanisms. This empowers consumers to make informed choices and report food safety concerns.

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What is the FSSAI annual return?

The FSSAI annual return is a mandatory filing that Food Business Operators (FBOs) in India must submit. It provides essential information to the Food Safety and Standards Authority of India (FSSAI) about the activities of the FBO, such as production, handling, storage, and distribution of food products.

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Who is required to file the FSSAI annual return?

The FSSAI annual return, typically filed using Form D1, is mandatory for several categories of Food Business Operators (FBOs) in India. Here's a breakdown of who must file the return:

Manufacturers and Importers

All FBOs who manufacture or import any food product, except milk products, need to file the annual return. This includes businesses involved in:

• Processing, preparing, or packaging food
• Storing food for sale
• Distributing food
• Selling food

Repackers, Labellers, and Relabellers

FBOs engaged in repacking, labeling, or relabelling food products also fall under the annual return requirement.

License Type

The return must be filed for every individual license held by an FBO. So, if an FBO operates different units with separate licenses, they need to file a separate return for each license.

Exceptions

While broadly applicable, some exemptions exist:

• FBOs holding registration or license for retail shops with an annual turnover of less than ₹12 lakhs are exempt.
• Caterers holding licenses for temporary events or mobile canteens are also exempt.

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Types of Annual Returns by Business Nature and Food Category

FSSAI annual returns are mandatory filings for food business operators (FBOs) who are involved in manufacturing, processing, relabelling, repacking, importing, or exporting any type of food product1. The annual returns are filed through the FoSCoS portal2 and provide vital information to the FSSAI regarding the activities of the FBOs, including the production, handling, storage, and distribution of food products3.

There are two types of FSSAI annual returns based on the kind of business and the category of food products:

Form D1: This form is designed for Food Business Operators (FBOs) engaged in the manufacturing, processing, relabelling, or repacking of food products, excluding milk and milk products, meat and meat products, and alcoholic beverages. The form necessitates information including the FBO's name, address, license number, the category and volume of food products manufactured or processed, their value, and the origin of raw materials. The deadline for submitting Form D1 is the 31st of May annually.

Form D2: This form is intended for FBOs involved in the importation of any food product. It mandates details such as the FBO's name, address, license number, the category and volume of food products imported, their value, the country of origin, and the designated port of entry. The deadline for the submission of Form D2 is the 31st of May each year.

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What are the required details for FSSAI annual returns?

The following information must be provided in the FSSAI annual return, specifically Form D1:

• Name and address of the Food Business Operator (FBO).
• FSSAI license number.
• A statement detailing the quantities of food products handled, manufactured, exported, and imported in metric tonnes, which includes:
  • Product name.
  • Package size (e.g., can, bottle, bulk).
  • Quantity in metric tonnes.
  • Value.

For imports and exports, the statement should also include:

• Port or country of export.
• Quantity in kilograms.
• CIF/FOB rate per kilogram or per unit.
• Value.

Similarly, the subsequent details are necessary for the FSSAI half-yearly return, Form D2:

• FBO name and address.
• FSSAI license number.
• Procurement specifics, encompass type of milk, total quality in metric tonnes, total fat content in metric tonnes, total SNF content in metric tonnes, and the price per kilogram of milk.
• Milk product acquisition details, including product name, purchase source, total quantity, average fat and SNF percentage, utilized quantity, and closing balance.
• Reconstitution particulars.
• Information on milk products sold, manufactured, and current stock status.
• Details regarding the conversion of milk to milk products outsourced to other dairies.
• Milk marketing insights.
• A statement illustrating the quantities of milk products exported and manufactured in metric tonnes, along with their respective sale values for the given period.

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How to File FSSAI Return?

Food Business Operators (FBOs) have the option to submit their FSSAI returns, specifically forms D1 and D2, either electronically or manually. For electronic submission, FBOs should access the FoSCoS portal, complete the relevant form, and finalize the submission.

For manual submission, the procedure is outlined below:

• Obtain the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011 ('Regulations'), and extract form D1 or D2 as specified within the document.
• Complete the extracted form with the requisite details.
• Upon completion, forward the filled form via registered post or email to the appropriate food licensing authority corresponding to the FBO's jurisdiction.

The information provided in the FSSAI returns must align with the details specified in the FSSAI license. In instances where discrepancies arise, FBOs are obligated to amend their FSSAI license accordingly.

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Due Date for Filing FSSAI Returns

The deadline for Food Business Operators (FBOs) to submit FSSAI form D1 is no later than 31 May of each fiscal year.

Form D2 of the FSSAI is to be filed bi-annually. FBOs involved in the production of milk and milk products are required to submit this form for the periods ranging from 1 April to 30 September and 1 October to 31 March of each fiscal year.

The submission deadlines for form D2 are as specified below table:

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Penalty for Not Filing FSSAI Returns Within Due Date

FBOs who fail to file the annual returns within the due date are liable to pay a penalty of up to Rs. 100 per day of delay. Filing the annual returns and paying the penalty is also mandatory before applying for the renewal of the license. FBOs who are selling, storing, distributing, or handling any food product do not need to file any annual return.

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