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Food Business Annual Return

Food Business Annual Return Filing

Food Business Annual Return

The Food Business Annual Return is crucial for food businesses to comply with regulatory standards. This article explores the importance of the annual return, its purpose, and the key information it entails. By understanding the significance of this document, food businesses can ensure compliance, maintain food safety, and contribute to consumer trust. Additionally, we will discuss the process of filing the annual return and the consequences of non-compliance. Stay informed about the Food Business Annual Return to meet regulatory obligations and operate with integrity in the food industry.

Online Food Business Annual Return Filing  

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 food products with effect from F.Y. 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 F.Y. 2022-2023 is opened.  

Food Business Annual Return

Following the regulations set by the Food Safety and Standards Authority of India (FSSAI), every food business holding an FSSAI license must file a separate annual return. This obligation applies to each license held, regardless of whether the same Food Business Operator possesses multiple licenses.

Purpose of the Food Business Annual Return

  • The Food Business Annual Return aims to ensure that food businesses comply with FSSAI regulations and maintain transparency in their operations.
  • By filing this annual return, businesses provide vital information to the FSSAI regarding their activities, including the production, handling, storage, and distribution of food products.

Food business operators must understand this annual return’s significance and promptly fulfill their obligation. Failure to comply with the requirement may result in penalties or even the suspension of the FSSAI license, jeopardizing the business’s operations.

Revised Format of Annual Return

The Annual Return for food businesses has undergone a revised format to enhance compliance and streamline reporting. The new format aims to provide a comprehensive overview of the business’s activities and compliance with food safety regulations.

Benefits of the 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 with an FSSAI license must file FSSAI returns. The FSSAI returns are basically of two types:

FSSAI Annual Return – Form D1

Food Business Operators (FBOs) involved in manufacturing and importing food products must submit Annual Returns by May 31 of every preceding financial year.

The FSSAI Annual Return must 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 must submit Half-yearly returns within one month of completion of the previous half-year.

According to the FSSAI regulation, all milk and milk product manufacturers with an FSSAI license must 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 April 1 to September 30 every year
  • The one related to the period from October 1 to March 31 every year.

Revised Format of Annual/Half-Yearly Return

As per the revised guidelines of FSSAI, For the food businesses involved in manufacturing 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 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.

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 May 31 of every year for the activities conducted during the preceding Financial Year.

The last date for submission of the Annual Return for F.Y. 2022-23 is June 30, 2023.

Food Business Annual Return for F.Y. 2022-2023

The Food Safety and Standards Authority of India (FSSAI)directed the Food Business manufacturers/Exporters to submit their annual returns by May 31, 2023, for the F.Y. 2022-2023. Also, it informed that the returns submitted only through the FoSCoS portal would be considered.

Eligible FBO for Annual Return Filing

Following Food Business Operator (FBO) need to file the FSSAI annual return online in 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 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  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. 2022-2023

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. 2022-2023 has opened with effect from 1st April 2023 onwards.

The F.O.B. must log into Food Safety and Compliance System (FoSCoS). As mentioned, the window for return filing for F.Y. 2022-2023 has opened. The applicant needs to provide the following details in Form D1.

Food Business Annual Return for FY 2021-2022
Food Business Annual Return for F.Y. 2022-2023

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 Employed
  • 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 2023

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 2022-2023 to 30th June 2023.

Extension of last date_Annual return filing