Any food business operator who manufactures or imports food products other than milk products and has been granted a state or central FSSAI licence is obliged to submit an FSSAI annual return. According to subclause 1 of Clause 2.1.13 of the 2011 Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, the annual return must be submitted on or before May 31 of each year. The Food Safety and Standards Authority of India (FSSAI) is the agency in charge of bringing the FSS Act into operation. The FSSAI certificate ensures that the food is healthy and suitable for human consumption.
The FBOs are required to submit the FSSAI yearly return and follow all FSSAI compliances after getting the FSSAI registration or licence. The FBOs are subject to penalties if they fail to submit their annual returns by the deadline. As a result, we have thoroughly detailed how to fill out the FSSAI Annual Return using the fssaifoodlicense in this blog.
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Eligibity criteria for FSSAI registration
Every FBO has an annual business revenue of at least Rs. 12 lakhs. Every FBO dealing or moving any kind of food product, whether they are importing, manufacturing, selling, exporting, distributing, or storing it.The FBO’s milk production and distribution activities aid in the application process for an FSSAI food licence. FBOs that manufacture, export, and import food products as well as those that manufacture milk and milk products are awarded a food state licence or a central licence.
Exempted Entities for Filing Returns
According to the following information for Fssai Registration, the FSSAI issued a notification of exemption exempting certain organizations from filing the FSSAI annual return:
Ø Fast-food restaurants
Ø food markets
Benefits of the New Annual Return Format
Ø If you have your FSSAI registration completed properly, your food business does not need to keep physical receipts and records.
Ø Food business operators (FBOs) are exempt from unintentional fines.
Ø Annual return filing reminders will be issued electronically. Data analysis on a national or state level will be possible.
Ø Updated data would be accessible, as up to this point all analysis has been relied on information provided by food enterprises when applying for licences, etc.
Three Different FSSAI Returns
Ø Form D1 (Annual Return) of the FSSAI
Operators in the food industry who manufacture, process, relabel, repack, or import must file an annual return. It is submitted within two months of the previous fiscal year’s end (1st April – 31st March). Form D1 can be submitted either online or manually and the due date for submitting yearly returns is May 31st.All FBOs must consistently submit Form D1 in order to apply for an FSSAI food license, regardless of the type of production they are involved in or the types of food products they sold in the previous fiscal year.
Ø Form FSSAI D2 (Half-Yearly Return)
Quarterly Return Operators of food businesses that produce or process milk and milk products must file a half-yearly return. It is submitted for the time periods of April 1 through September 30 and October 1 through March 31. The deadline for filing half-yearly returns is one month after the end of the periods. A half-yearly return is Form D2. Form D2 must be submitted by FBOs engaged in the manufacturing or importing of milk or milk-related goods.
Periodic Report Operators of food businesses who export food goods must file a quarterly return. A financial year’s worth of filings must be made for FSSAI registration.
Important details needed for FSSAI filling out
Information required in FSSAI annual returns
Ø Name, location, and FSSAI licence number of the FBO.
Ø A statement displaying the tonnes of food products handled, produced, exported, and imported. The declaration includes the following information:
Ø Name of the made, handled, imported, or exported food product.
Ø Can, bottle, bulk, or other package size; metric tonnes of the amount and Value.
The following additional information must be included in the statement when dealing with import or export:
Ø Name of the exporting nation or port and the kilogrammes of goods imported or exported (in case of import or export).
Ø Value & Price per kilogramme or per unit of packaging, CIF/FOB (in case of import or export).
Information required in FSSAI half-yearly returns
Ø Name and address of the FBO as well as their FSSAI licence number must be included in the FSSAI half-yearly return.
Ø The type of milk, total quality MT, total fat MT, total SNF content MT, price in rupees per kilogramme of milk, fate, and SNF are examples of procurement details.
Ø Information about milk product purchases, including the milk product’s name, source, total quantity purchased, average fat and SNF%, amount used, and closing balance.
Ø Information about the reconstitution as well as sales, production, and stock levels for milk products.
Ø Details about the conversion of milk into milk products are contracted out to other dairies, and Fssai also requires information on milk marketing.
Ø A statement that details the tonnes of milk products that were produced, exported, and sold during the relevant time.
Date for Returns to be Filed
On or before May 31 of each fiscal year, the FBOs must submit the FSSAI form D1.
Every six months, the FSSAI form D2 is turned in. For the periods from 1 April to 30 September and from 1 October to 31 March of each fiscal year, FBOs engaged in the manufacture of milk and milk products are required to file it. Form D2, which is used to register for the FSSAI, has the following due date:
Due Date to File Form D2
1 April to 30 September
Within 31 October
1 October to 31 March
Within 30 April
For FSSAI registration, the following food business operators (FBO) must submit the FSSAI annual return online in the Form D1 to the Food Licensing Authority about the category of food products they manufactured or sold during the previous financial year like Food producers; Labelers; Importers; Packers and Every FBO, including those that deal with milk and milk products.
FSSAI Annual Return Procedure
Ø The FBOs have the option of filing the FSSAI returns—forms D1 and D2—offline or online. FBOs can log into the FoSCoS site, complete the relevant form, and submit it to file their FSSAI returns online. As with the 2020–21 fiscal year, annual returns can now be submitted online.
Ø Take a printout of the form D1/form D2 supplied in the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011 (the “Regulations”) after downloading the Regulations.
Ø Fill out the form’s details.
Ø The FBOs can send the completed form to the relevant food licencing body in their respective jurisdiction by registered mail or email after filling out the form’s contents.
Ø The information provided on FSSAI returns should be consistent with the assertions made and information provided in the FSSAI licence. The FBOs should update the FSSAI licence as needed if there are any differences in the details.
Penalty for Failure to Comply
In accordance with the regulations, FBOs that fail to submit their FSSAI returns by the deadline would be subject to a daily punishment of Rs. 100, starting on the day after the deadline.
Therefore, to prevent paying any such fines related to your FSSAI annual return, you should file it before the deadline. Alternatively, you can contact our legal advisor for any necessary assistance with your FSSAI registration at Fssai Food License Registration .
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Regardless of whether the same FBO holds several food licence units or businesses, all FBOs are required to file separate returns for each licence issued in accordance with FSSAI requirements. An FBO with several licences must, therefore, submit separate returns for each FSSAI licence. The fact that the same FBO possesses these FSSAI permits is irrelevant. Form D1 is the Annual Return, which includes details on the types of food goods they manufactured or sold over the fiscal year.
This needs to be submitted by all food manufacturers, labelers, importers, packers, and all FBOs, with the exception of those who deal in milk and milk products. Anytime you have an issue with your fssai registration, fssaifoodlicense will assist you in filing the FSSAI Annual Return.