Filing FSSAI Annual Return

Filing FSSAI Annual Return

In India, the food business operators FBOs involved in food business like manufacturing, selling, labelling, re-labelling, packing, re-packing, and importing have to mandatorily obtain a license under Food Safety and Standards Act 2006. Food Safety and Standards Authority of India (FSSAI) have been established under FSS Act for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. FSSAI issues license under Food Safety and Standards Act 2006, after submitting the required documents. Additionally, the other compliances under the Food Safety Standards Regulations 2011 is to file an annual return. There is mandate in form B, Annexure 3-conditions of license to submit a yearly annual return by FBO to FSSAI. It is compulsory for food business operators to file for FSSAI Annual Return or half-yearly return. The FBO is required to file a separate FSSAI Annual return for every FSSAI license issued under the regulations. Let us understand the types of returns, details required, exemptions and penalties regarding this process.

Types of Returns

All food business operators are required to file their returns on an annual basis through form D-1, except for the FBOs involved in Milk and Milk Products who should submit it half year through form D-2.

  1. Annual return: Form D-1 is for manufacturers, importers, labellers, re-labellers, packers, and re-packers filing annual return from 1st April to 31st March within or up to 31st May of each financial year to the concerned Central/State licensing Authority.
  2. Half yearly return: Form D-2 for FBO possessing license for manufacturing of milk products are required to file returns on half yearly basis for the period 1st April to 30th September and 1st October to 31st March of every financial year.
    a) 1st April to 30th September
    b) 1st October to 31 March

Information required under form D

The FSSAI Returns are required to be filed by the FBO either electronically or in Physical forms in the prescribed format (Form D-1 or D-2) applicable to the category of food products manufactured or sold to the licensing office. When filing FSSAI returns, it is necessary for FBO to provide the following information in the form:

  • Name and address of Licensee
  • Address of the authorized premises for the manufacturing / importer of food products.
  • License No.
  • Statement showing quantities of food products manufactured in tonnes

The information required under form D-2 is more detailed than form D-1, however the basic details of name, address of license and license number remains same.

Food business operators involved in the following food business are exempted from filing the annual return/half yearly return:

  • Canteens
  • Fast food joints
  • Grocery stores
  • Restaurants

The food business operators are liable to a penalty of Rs. 100 per day in case of any delay in filing returns (annual/half yearly) beyond 31st May of each year as per Section 2.1.13 (3) of FSS (Licensing and Registration) Regulations, 2011. Our team will support you to file the return on time.