Who Should File FSSAI Returns?

FBOs meeting the following criteria must file FSSAI returns:

1. FBOs with a business turnover exceeding Rs.12 lakhs.

2. FBOs involved in the import, sale, manufacturing, export, storage, distribution, handling, or transportation of any food product.

3. FBOs engaged in the manufacturing and distribution of milk.

Exempted Entities for Filing Returns:

Certain entities, such as fast-food joints, restaurants, grocery stores, and canteens, have been exempted from filing FSSAI annual returns.

 Types of FSSAI Returns

1.FSSAI Form D1 (Annual Return)

  - Mandatory for food importers, manufacturers, packers, labellers, re-labellers, and re-packers.

  - Filed online or physically with the FSSAI licensing authority.

  - Regardless of the type of food products, FBOs must file form D1, providing details of the preceding financial year's activities.

2. FSSAI Form D2 (Half-Yearly Return)

  - Required for FBOs involved in the manufacturing or importing of milk or milk products.

  - Filed half-yearly, with specific details related to milk and milk product activities.

Note: FBOs with multiple licenses must file separate returns for each license.

Necessary Information in FSSAI Annual Returns

Form D1

- FBO name, address, and FSSAI license number.

- Statement showing quantities of food products handled, manufactured, exported, and imported.

- Details of import/export, including port/country, quantity, rate, and value.

Form D2:

- FBO name, address, and FSSAI license number.

- Details of milk procurement, purchase of milk products, reconstitution details, sales, manufacturing, and stock position.

Due Date for Filing Returns

- Form D1: On or before 31 May of each financial year.

- Form D2: Half-yearly, with deadlines on 31 October and 30 April for the respective periods.

 Process for Filing FSSAI Returns

FBOs can submit returns online via the FoSCoS portal or offline through the following steps:

1. Download the relevant form from the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011.

2. Fill in the details accurately.

3. Submit the form via registered post or email to the relevant food licensing authority.

Penalty for Non-Compliance

FBOs failing to file returns within the prescribed due date face a daily fine of Rs.100 from the day following the deadline, as per FSSAI Regulations.

Disclaimer: The information provided is for informational purposes only, and no attorney-client relationship is established through its use. It does not constitute legal advice, and individuals are encouraged to consult with a licensed attorney for legal guidance.