The Food Safety and Standard Authority of India (FSSAI) provides for securing a food license as one of the most essential measures for inaugurating a food industry. After receiving a food/FSSAI license, a business can be inaugurated unobstructedly and without any legitimate complexity.
But having an FSSAI license is not adequate.
As per the FSS (Licensing and Registration) Regulations, 2011, it is correspondingly significant to comply with FSSAI compliances that include filing of the annual returns.
All the food business operators (FBOs) who hold a food license and have an annual turnover of Rs. 12 lakh should deposit the annual return imperatively and within the scheduled period.
If anybody slips to deposit the returns within the designated term, he may have to endure austere penalties.
Obligatory FSSAI Annual Returns
Food Businesses consist of filing two kinds of returns every year. They are as follows:
- FSSAI Form D1 - To be filed by Every food manufacturer, importer etc. by 31st May and
- FSSAI Form D2 (half-yearly return)- To be filed by Manufacturer of milk/milk products by 30th September/30th March
FSSAI Form D1
All the food manufacturers, importers, labellers, re-labellers, packers, and re-packers, etc. need to file FSSAI Form D1 mandatorily, either online or in physical form as designated by the Food Safety Commissioner.
Furthermore, this is mandatory irrespective of whatsoever is the generation of the FBO in the preceding year.
The FSSAI annual return, Form D1 should be deposited on or before 31st May of each financial year to the Licensing Authority depending on the kinds of food products sold by the FBO in the prior financial year.
FSSAI Form D2
The Form D2 is a half-yearly return and isn’t for each food business operator. Alternatively, this needs to be deposited by each FSSAI license holder who is connected in the business of manufacturing or importing milk and/or milk products.
FSSAI annual return, Form D2 must be deposited on a half-yearly basis. The term for filing this return is from 1st April to 30th September and from 1st October to 31st March of each financial year.
Reminder: A separate return shall be filed for every license issued under the Regulations, irrespective of whether the same Food Business Operator holds more than one license.
Material details for filing of the Annual Returns?
Every FBO must provide the following data in the form while depositing FSSAI annual returns:
- Name details of the food products which are manufactured or handled or sold or imported or exported.
- Countries or ports details from where the products are exported.
- Size of the bottle or can or any other package or bulk package.
- Quantity in Metric Tons.
- The value
- The selling price per Kilogram or unit of packaging.
- Quantity of imported or exported (in Kg)
- Rate per unit or Kilogram of packaging C.I.F/F.O.B.(Free on Board)
Entities exempted from FSSAI Annual Return
- Restaurants
- Fast food joints
- Canteens
- Grocery stores
Penalty for delaying the filing of annual returns
As per Section 2.1.13 (3) of, FSSAI, 2011, any delay in filing a return beyond 31st May of each year shall attract a penalty of Rs. 100 per day of the delay.
CAclubindia
