{"id":1611,"date":"2017-08-29T07:06:06","date_gmt":"2017-08-29T07:06:06","guid":{"rendered":"https:\/\/swaritadvisors.com\/?p=1611"},"modified":"2020-07-09T14:31:12","modified_gmt":"2020-07-09T09:01:12","slug":"annual-return-fssai","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/","title":{"rendered":"How to File FSSAI Annual Return"},"content":{"rendered":"\n<p class=\"has-drop-cap\">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. <strong>Food Safety and Standards Authority of India<\/strong> 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.<strong>&nbsp;<\/strong>In this write-up, we will discuss&nbsp;about <strong>FSSAI Annual Return<\/strong>?<\/p>\n\n\n\n<p>The <strong>Food Safety and Standards Act, 2006<\/strong> 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  <em><strong>Food Safety and Standards Authority of India (FSSAI)<\/strong><\/em>.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a77225eb6f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a77225eb6f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Food_Authority_shall_confirm_the_following_for_every_Food_Article\" title=\"Food Authority shall confirm the following for every Food Article:\">Food Authority shall confirm the following for every Food Article:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Licensing_FSSAI\" title=\"Licensing (FSSAI):\">Licensing (FSSAI):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#FSSAI_Annual_Returns_to_be_Filed_by_the_FBO\" title=\"FSSAI Annual Returns to be Filed by the FBO:\">FSSAI Annual Returns to be Filed by the FBO:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Form_D-1_and_Form_D-2_of_FSSAI_Annual_Return\" title=\"Form D-1 and Form D-2 of FSSAI Annual Return\">Form D-1 and Form D-2 of FSSAI Annual Return<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Form_D-1_FSSAI\" title=\"Form D-1 FSSAI\">Form D-1 FSSAI<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Form_D-2_FSSAI\" title=\"Form D-2 FSSAI\">Form D-2 FSSAI<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Exempted_Entities_from_filing_FSSAI_Annual_Returns\" title=\"Exempted Entities from filing FSSAI Annual Returns:\">Exempted Entities from filing FSSAI Annual Returns:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/annual-return-fssai\/#Fines_for_a_delay_in_Filing_of_FSSAI_Annual_Returns\" title=\"Fines for a delay in Filing of FSSAI Annual Returns\">Fines for a delay in Filing of FSSAI Annual Returns<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Food_Authority_shall_confirm_the_following_for_every_Food_Article\"><\/span>Food Authority shall confirm the following for every Food Article:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Any food additive or processing aid should be in accordance with the Act and regulations.<\/li><li>Whether any contaminant, toxic substances or any impurities that may cause harm to human health is present in the food product.<\/li><li>The Article shall not contain any insecticides or pesticides.<\/li><li>The food should be marked and labeled as per the <strong>FSSAI Guidelines<\/strong><a href=\"http:\/\/www.fssai.gov.in\/home\">[1]<\/a> .<\/li><\/ul>\n\n\n\n<p>The Food Authority and the State Food Safety Authorities are required to monitor the system control. The <strong>commissioner appointed by State government<\/strong> is responsible for effective implementation of food safety and standards.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><a href=\"https:\/\/swaritadvisors.com\/fssai-license\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/05\/fssai-registration-banner_728x90.gif\" alt=\"Fssai License in India\" class=\"wp-image-4036\"\/><\/a><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Licensing_FSSAI\"><\/span>Licensing (FSSAI):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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. <strong><a href=\"https:\/\/swaritadvisors.com\/fssai-license\/\">Basic FSSAI License<\/a><\/strong> 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 <strong>Rs. 12 Lakhs \u2013 Rs. 20 crores and a Central License<\/strong> 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 <strong><a href=\"https:\/\/swaritadvisors.com\/fssai-central-license\">Central License<\/a><\/strong>.<\/p>\n\n\n\n<p>The FBO has to make an application to the Designated Officer, who shall provide the license which is a <strong>14 digit registration<\/strong> number after a thorough examination of the documents submitted by the FBO.<\/p>\n\n\n\n<p>A single license is issued by the <strong>Authority for single premises<\/strong>. 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 <strong>Form E<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FSSAI_Annual_Returns_to_be_Filed_by_the_FBO\"><\/span>FSSAI Annual Returns to be Filed by the FBO:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every food manufacturers, labelers, re-labelers, packers, re-packers, and importers are required to <strong>file an annual return<\/strong> either electronically or in physical forms may be prescribed by the concerned Food Safety Commissioner, in <strong>Form D-1, on or before 31<\/strong><sup><strong>st<\/strong><\/sup><strong> May<\/strong> 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 <strong>information is required to be in annual return<\/strong>:<\/p>\n\n\n\n<ul><li>Name of the food product manufactured\/ handled\/imported\/ exported.<\/li><li>Size of can\/bottle\/any other package (like PP) or bulk package<\/li><li>Quantity in Metric Ton<\/li><li>The selling price of per Kg or per unit of packing<\/li><li>Value<\/li><li>The quantity exported or imported in Kg<\/li><li>Details of countries or port where they are exported<\/li><li>Rate per Kg or per unit of packing C.I.F. \/ F.O.B.<\/li><\/ul>\n\n\n\n<p>Every <strong>FBO licensee<\/strong> engaged in the process of manufacturing of milk and\/or milk products is required to file returns on half yearly basis for the period <em>1<\/em><sup><em>st<\/em><\/sup><em> April to 30<\/em><sup><em>th<\/em><\/sup><em> September and 1<\/em><sup><em>st<\/em><\/sup><em> October to 31<\/em><sup><em>st<\/em><\/sup><em> March<\/em> 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.<\/p>\n\n\n\n<p><em>\u201c<\/em>All FBO\u2019s 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.\u201d<em>&nbsp;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/swaritadvisors.com\/fssai-license\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" src=\"https:\/\/swaritadvisors.com\/admin\/style\/images\/advertisement\/20190504051114_25_discount-banner.png\" alt=\"Fssai License in India\"\/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_D-1_and_Form_D-2_of_FSSAI_Annual_Return\"><\/span><strong>Form D-1 and Form D-2 of FSSAI Annual Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_D-1_FSSAI\"><\/span>Form D-1 FSSAI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>All the Food manufacturers, labelers, re-labelers, packers, re-packers, and importers need to file <strong>FSSAI Form D-1<\/strong>. It is an <strong>annual return<\/strong>, which can either be filed online or in the physical form specified by the <strong>Food Safety Commissioner<\/strong>. <\/p>\n\n\n\n<p>Further, every Food Business Operator (FBO) must <strong>file Form D-1<\/strong> irrespective of their previous year\u2019s production. <\/p>\n\n\n\n<p>Every FBO needs to file this annual return by the <strong>31<\/strong><sup><strong>st<\/strong><\/sup><strong> of May<\/strong> of every financial year. The licensing authority to which such form needs to be filed depends on the <strong>type of food products<\/strong> sold by the FBO in the previous financial year. <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"661\" height=\"479\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/07\/FSSAI-Form-D1.png\" alt=\"form D1 FSSAI Sample\" class=\"wp-image-11512\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/07\/FSSAI-Form-D1.png 661w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/07\/FSSAI-Form-D1-300x217.png 300w\" sizes=\"(max-width: 661px) 100vw, 661px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_D-2_FSSAI\"><\/span>Form D-2 FSSAI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every Food Business Operator engaged in Manufacturing\/ Importing Milk or Milk products needs to <strong>file Half-yearly return<\/strong> in the <strong>form D-2<\/strong>. This return is for a period starting from 1<sup>st<\/sup> April to 30<sup>th<\/sup> September and 1<sup>st<\/sup> October to 31<sup>st<\/sup> March of every financial year. FBO needs to file this return manually to the <strong>concerned state or central licensing authority<\/strong>.<\/p>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2017\/08\/FSSAI-Form-D-2.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">FSSAI-Form-D-2<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exempted_Entities_from_filing_FSSAI_Annual_Returns\"><\/span>Exempted Entities from filing FSSAI Annual Returns:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>Initially, every FBO was required to file an annual return which caused many problems for the licensee&#8217;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 <strong>filing FSSAI Annual Return<\/strong>:<\/em><\/p>\n\n\n\n<ul><li>fast food joints<\/li><li>restaurants<\/li><li>grocery stores<\/li><li>canteens<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fines_for_a_delay_in_Filing_of_FSSAI_Annual_Returns\"><\/span>Fines for a delay in Filing of FSSAI Annual Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<div class=\"read\"><p><b>Read, Also:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/what-is-the-procedure-of-fssai-online-application-in-india\/\" target=\"_blank\" rel=\"noopener noreferrer\">Procedure of FSSAI Online Application<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[29],"tags":[27,28,30,31,32],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1611"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=1611"}],"version-history":[{"count":20,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1611\/revisions"}],"predecessor-version":[{"id":14221,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1611\/revisions\/14221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/1612"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=1611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=1611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=1611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}