How to File FSSAI Annual Return

Food plays an essential role in our lives. It gives us the required energy and nutrients that facilitate healthy development and helps one to stay active. However, one must ensure that the food consumed is safe. Food Safety and Standards Authority of India certifies that the food is acceptable for human consumption. It provides an assurance regarding the safety of food and the process used in manufacturing it. The authority scrutinize the food quality from its preparation to the final packaging . Unhealthy food can cause various diseases like food poisoning, stomach aches, etc. Considering the importance of food safety there is a need to enact these standards and rules to confirm the safety. In this write-up, we will discuss about FSSAI Annual Return?

The Food Safety and Standards Act, 2006 was established to regulate the food industry and for framing the laws relating to food manufacturing, storage, distribution, sale and import. Thereby, it developed a Food Safety and Standards Authority of India (FSSAI).

Food Authority shall confirm the following for every Food Article:

• Any food additive or processing aid should be in accordance with the Act and regulations.
• Whether any contaminant, toxic substances or any impurities that may cause harm to human health is present in the food product.
• The Article shall not contain any insecticides or pesticides.
• The food should be marked and labeled as per the FSSAI Guidelines[1] .

The Food Authority and the State Food Safety Authorities are required to monitor the system control. The commissioner appointed by State government is responsible for effective implementation of food safety and standards.

Licensing (FSSAI):

A person who wants to start any food business should have license i.e a basic Registration or a State/ Central license as may be applicable to him. Basic FSSAI License is applicable for new FBOs and to every FBO whose Turnover is less than 12 Lakhs. While the State License is required for every FBO having turnover ranging from Rs. 12 Lakhs – Rs. 20 crores and a Central License is required once the turnover crosses Rs. 20 crores. But any business engaged in import or export of food product is also required to go For Central License.

The FBO has to make an application to the Designated Officer, who shall provide the license which is a 14 digit registration number after a thorough examination of the documents submitted by the FBO.

A single license is issued by the Authority for single premises. If the foods are stored, manufactured and sold at different premises then a separate license is required for each premise. Also, every manufacturer, distributor or dealer selling any food product to a vendor shall separately or in the bill, cash memo, or label a warranty / Guarantee in Form E.

FSSAI Annual Returns to be Filed by the FBO:

Every food manufacturers, labelers, re-labelers, packers, re-packers, and importers are required to file an annual return either electronically or in physical forms may be prescribed by the concerned Food Safety Commissioner, in Form D-1, on or before 31^st May of each year to the Licensing Authority with respect to the category of food products sold / manufactured by him during the previous financial year. The following information is required to be in annual return:

• Name of the food product manufactured/ handled/imported/ exported.
• Size of can/bottle/any other package (like PP) or bulk package
• Quantity in Metric Ton
• The selling price of per Kg or per unit of packing
• Value
• The quantity exported or imported in Kg
• Details of countries or port where they are exported
• Rate per Kg or per unit of packing C.I.F. / F.O.B.

Every FBO licensee engaged in the process of manufacturing of milk and/or milk products is required to file returns on half yearly basis for the period 1^st April to 30^th September and 1^st October to 31^st March of every financial year in the form D-2, within one month from the end of the period. This return is more detailed as compared to Form D-1.

“All FBO’s should note that separate return is required to be filed for every license issued under the Regulations, irrespective of whether the same Food Business Operator holds more than one license.” 

Form D-1 and Form D-2 of FSSAI Annual Return

Form D-1 FSSAI

All the Food manufacturers, labelers, re-labelers, packers, re-packers, and importers need to file FSSAI Form D-1. It is an annual return, which can either be filed online or in the physical form specified by the Food Safety Commissioner.

Further, every Food Business Operator (FBO) must file Form D-1 irrespective of their previous year’s production.

Every FBO needs to file this annual return by the 31^st of May of every financial year. The licensing authority to which such form needs to be filed depends on the type of food products sold by the FBO in the previous financial year.

Form D-2 FSSAI

Every Food Business Operator engaged in Manufacturing/ Importing Milk or Milk products needs to file Half-yearly return in the form D-2. This return is for a period starting from 1^st April to 30^th September and 1^st October to 31^st March of every financial year. FBO needs to file this return manually to the concerned state or central licensing authority.

FSSAI-Form-D-2

Exempted Entities from filing FSSAI Annual Returns:

Initially, every FBO was required to file an annual return which caused many problems for the licensee’s as small eateries, food distributors, restaurants and grocery shops are unable to keep a track of their transactions and stock. The FSSAI registration through an exemption notification issued on 10th June 2014, has exempted the following entities from filing FSSAI Annual Return:

• fast food joints
• restaurants
• grocery stores
• canteens

Fines for a delay in Filing of FSSAI Annual Returns

If there is any delay in filing return beyond 31st May, a penalty of Rs 100 shall be imposed for every day for the time for which the delay continues.