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FSSAI ANNUAL RETURN IN FoSCoS

HOW TO FILE FSSAI ANNUAL RETURN?

What is FSSAI Annual Return?

The Food Safety and Standards (FSS) Act, 2006, was introduced to regulate the food industry in India. The Food Safety and Standards Authority of India (FSSAI) is the authority that implements the FSS Act. The Food Business Operators (FBOs) must compulsorily obtain the FSSAI registration/license.

After receiving the FSSAI registration/license, the FBOs must comply with the FSSAI compliances and file the FSSAI annual return. The FBOs must file the annual return within the prescribed time, or else they will have to pay penalties.

Who Should File FSSAI Annual Return?

The following are entitled to file an FSSAI Annual Return Online:

  • Every business operator importing, exporting, manufacturing, relabelling and repacking any type of food product has to file an FSSAI Annual return.
  • The food business operator involved in the processing and manufacturing of milk or milk product has to file half yearly returns.

Exemptions from Filing FSSAI Annual Return

  • Petty Food Business Operators are not required to submit annual returns,
  • Restaurants,
  • Grocery stores, 
  • Canteens,
  • Fast food corners are not required to file annual returns under this act.

Due Date for Filing FSSAI Annual Returns

Due Date: The last date of filing annual fssai return by the eligible FBOs is 31st May, for the every preceding financial year. 

Prescribed Form: The annual return in “Form D-1” is submitted by the eligible FBOs.

FSSAI has made online submission of Annual Return by Food Businesses mandatory w.e.f F.Y. 2020-21 vide notification, No. 15(31)2020/FOSCOS/RCD/FSSAI dated 18th December 2020.

SR NO PERIOD DUE DATE FORM TYPE
1
Preceding Financial Year
On or before 31 May
Form D1

Note: Separate Annual Return For Each Licence

The filing of the annual return is not applicant specific, and it is location-specific. Therefore, an FBO with more than one licence shall file a separate return for each License, i.e. for each food unit. It is immaterial that the same Food Business Operator holds these Licenses.

Due Date for Filing FSSAI Half Yearly Returns

Due Date: FBOs involved in manufacturing/processing of Milk and Milk Products are required to submit half yearly return within one month of the end of the preceding half-year.

Prescribed Form: Form D2 is used by eligible FBOs for filing the half yearly return.

SR NO PERIOD DUE DATE FORM TYPE
1
First Half Yearly Return - (1April to 30 September)
On or before 31 October
Form D2
2
Second Half Yearly Return - (1 October to 31 March)
On or before 30 April
Form D2

Online Return Filing on FoSCoS Portal

The FSSAI Annual return can only be filed in online mode at the FoSCoS Portal, effective the financial year 2020-21. The benefits of mandatory online filing of the FSSAI return are as under:

  • Ease of Doing Business
  • Need not maintain physical receipts and records.
  • The FoSCoS system will send digital reminders for annual returns.
  • FBO could save the penalties for non-filing of returns.
  • It will help create national-level databases for analysis of data and efficient enforcement of food laws by FSSAI.

Click link to know step wise guide for FSSAI Annual Return in FoSCoS.

Informations That are Filed in The Annual Return

All the eligibile FBOs need to file an annual return. The process of filing returns is online. The format of Annual Return has already been incorporated in the Food Safety Compliance System (FoSCoS). The below information is required at the time of filing the returns:

  1. Name of FBO
  2. Address of FBO
  3. Licence No
  4. Statement showing quantities of food products handled/manufactured/imported and exported in Tonnes. This statement shall furnish the particular in the below categories.Name of the Food product handled/manufactured/ exported/imported.
  • Size of bottle/can/bulk package/any other package (like P.P.)
  • Quantity in metric tonnes
  • Value in INR
  1. In the case of Export/Import, the following additional pieces of information are required.
  • Name of the country or port of Export.
  • The quantity exported/ imported in Kg.
  • Rate per Kg or per unit of packing F.O.B./C.I.F.
  • Value in INR

Penalty for Non- Compliance

Filing of return beyond 31st May of each year shall attract a penalty of Rs 100 per day of delay. The penalty shall continue till the return is filed. Thus it is suggestable to file annual returns to avoid penalty and disruption in the food business.

FAQs

The Periodicity for filing annual returns is 1st April to 31st March.

FoSCoS is the portal that shall be used for filing all types of returns including annual and half yearly returns both.

The filing of the annual return is not applicant specific, and it is location-specific. Therefore, an FBO with more than one licence shall file a separate return for each License, i.e. for each food unit. It is immaterial that the same Food Business Operator holds these Licenses.

Note: Separate Annual Return For Each Licence

In such a case, there will be a penalty of Rs. 100 which will be imposed for every day for the time for which the delay continues.

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