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Food Business Annual Return 

The Food Safety and Standards Authority of India (FSSAI) on December 18, 2020, issued a Notification regarding the Revised Guidelines for Food Business Annual Return Filing. With this notification, FSSAI mandates online submission of Annual Return by Food Businesses involved in the manufacturing and importing of food products with effect from FY 2020-2021. The revised format of the Annual Return has already been incorporated into Food Safety Compliance System (FOSCOS) and the window for return filing for FY 2020-2021 will open with effect from 1^st, April 2021 onwards. The current article briefs the Revised Guidelines of Food Business Annual Return Filing.

Food Business Annual Return

A food business must file a separate FSSAI Annual return for every FSSAI license issued under the FSSAI regulations, irrespective of whether the same Food Business Operator holds more than one license.

Benefits of Revised format of Annual Return

The provision of mandatory online submission of returns would further lead to other benefits:

• The food business need not maintain receipts and records of physical nature.
• food business operators(FBO)s shall be saved from inadvertent penalties
• Reminders for submission of annual returns would be sent digitally. Country/State-wise analysis of data will be possible.
• Updated data would be available, as till now all analysis is based on the data provided by the food businesses at the time of obtaining a license, etc

Earlier format for Annual/Half-Yearly Return for Food Business

According to the Food Safety and Standards (Licensing and Registration) Regulations, 2011, food businesses having an FSSAI license need to file FSSAI returns. The FSSAI returns are basically of two types:

FSSAI Annual Return – Form D1

Food Business Operators (FBO) involved in the manufacturing and importing of food products need to submit Annual Returns by 31st May of every preceding financial year.

The FSSAI Annual Return is required to be filed in a prescribed format(Form D1) laid down by the concerned Food Safety Commissioner concerning the category of food products manufactured or sold by the business during the previous financial year

FSSAI Half Yearly Return – Form D2

Manufacturers of Milk and Milk products need to submit Half-yearly returns within one month of completion of the previous half-year.

According to the FSSAI regulation, all manufacturers of milk and milk products having an FSSAI license need to file the half-yearly returns known as Form D2. The half-yearly returns in Form D2 are of 2 types as mentioned below:

• The one related to the period from 1st April to 30th September every year
• The one related to the period from 1st October to 31st March every year.

Revised Format of Annual/Half-Yearly Return

As per the revised guidelines of FSSAI, For the food businesses involved in the manufacturing of milk and milk products, half-yearly returns (Form D2) shall be discontinued. They shall be required to file the annual return for manufacturers as per the revised format online.

Note: A food business is required to file a separate FSSAI Annual return for every FSSAI license issued under the FSSAI regulations, irrespective of whether the same Food Business Operator holds more than one license.

Know more about the FSSAI Registration/Licensing in India

Due Date for Food Business Annual Return

As per clause 2.1.13(1) of Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011, all licensed Manufacturers and Importers must submit their Annual Return in Form D1 by 31st May of every year for the activities conducted during the preceding Financial Year.

The last date for submission of the Annual Return for F.Y. 2021-22 is 31st May 2022.

Food Business Annual Return for F.Y. 2021-2022

The Food Safety and Standards Authority of India (FSSAI), on 29^th April 2022, directed the Food Business manufacturers/Exporters to submit their annual returns by 31^st May 2022 for the F.Y. 2021-2022 and also informed that the returns submitted only through the FoSCoS portal will be considered.

Eligible FBO for Annual Return Filing

Following Food Business Operator (FBO) need to file the FSSAI annual return online in the Form D1 to the Food Licensing Authority about the category of food products manufactured or sold by them during the preceding financial year:

• Food manufacturers
• Labelers
• Importers
• Packers
• Every FBO, including the ones dealing in milk and milk products.

Exemptions from Filing FSSAI Annual Return

According to the Food Safety and Standards (Licensing and Registration) Regulations, 2011, the following food businesses are exempted from filing an FSSAI annual return online in India:

• Fast food joints
• Restaurants
• Grocery stores
• Canteens

Penalty for Late or Non-submission of Annual Returns

According to the FSSAI’s new order realized on 10th November 2022, any delay in filing the Food Business Annual return beyond 31st May each year shall attract a penalty of Rs.100 per day for delay till the date of filing of the return. The maximum penalty levied shall not exceed five times the annual license fees.  

Details Required for Filing FSSAI Annual Return

The FBO needs to provide the following details while filling out the FSSAI Annual Return:

• Name of the food product manufactured or imported
• Size of the bottle, any other package (like P.P.), or bulk package
• Quantity in Metric Ton
• The selling price of the food products per Kg or unit of packing
• Value of the Food Product
• Imported quantity in Kg
• The list of details of countries or ports where the food products are imported
• Rate per unit or per Kg of packing cost, insurance, and freight (C.I.F.) free on board. / F.O.B.

Documents Required

The following type of documents is required for Filing FSSAI Annual Return:

• Potable Water test Report for the period of April-September
• Potable Water test Report for the period of October-March

Online Procedure for Annual Return Filing for F.Y. 2021-2022

The revised format of the Annual Return has already been incorporated into Food Safety Compliance System (FOSCOS), and the window for return filing for F.Y. 2021-2022 has opened with effect from 1^st April 2022 onwards.

The F.O.B. must log into Food Safety and Compliance System (FoSCoS). As mentioned above, the window for return filing for F.Y. 2021-2022 has opened. The applicant needs to provide the following details in Form D1.

Details Required for Filing FSSAI Annual Return

The FBO needs to provide the following details while filling out the FSSAI Annual Return:

• Number of Food Handlers Employeed
• Number of Food Safety Supervisors
• Number of FoSTac Trained Personnel
• Number of inspections conducted
• Changes in Layout Plan/Recall Plan/FSMS Plan
• Details of Consumer Grievance Handling
• KOB specific Data
• Manufactures /Processors Details
• Importers Details

Upon finalizing the details, the FBO can submit the details online to the licensing authority within the respective jurisdiction. The details of the licensing authority can be accessed through the official website of the FSSAI.

Note: Please note that FSSAI doesn’t acknowledge confirming the successful submission of the returns.

Food Business Annual Return Filing Date Extended 2022

Considering the representation received from the stakeholder, the Food Safety Standard Authority of India (FSSAI) has issued a circular concerning the extension of the timeline for filing the Food Business Annual Return. As per this notification, FSSAI extended the timeframe for submission of annual returns for the financial year 2021-2022 till 30^th June 2022