FSSAI Returns - Eligibility, Due Date, Types, Importance & How to File Returns?
Updated on July 29, 2022 01:30:19 PM
Every Food Business Operator must file periodic FSSAI returns depending on its type of business and the license category. Filing FSSAI returns is regulatory compliance according to clause 2.1.13 (1) of Food Safety and Standards Regulations.
You’ll get to know about FSSAI returns that are required to be filed depending on business activity and license category. It is important to note that if an FBO holds more than one FSSAI License, he must file separate returns for each license.
There are three types of FSSAI returns for food business operators:
Half Yearly Return
Annual return is to be filed by food business operators involved in manufacturing, processing, relabellers, repackers and importers. It is filed within two months from the end of the previous financial year (1st April - 31st March). The due date for filing annual returns is 31st May.
Half Yearly Return
A half-yearly return is filed by food business operators involved in manufacturing/ processing milk and milk products. It is filed for the periods - 1st April to 30th September and 1st October to 31st March. Half-yearly returns are required to be filed within one month from the end of the periods.
Quarterly return is to be filed by food business operators involved in exporting food products. It is filed quarterly during a financial year.
Eligibility and Due Date for FSSAI Returns
All FBOs holding State and Central Food License are eligible for filing FSSAI returns. Every business operator selling, importing, exporting, manufacturing, distributing, storing, handling/transporting any food product has to file an annual return. The food business involved in the distribution and manufacturing of milk has to file half yearly returns.
FBOs involved in Manufacturing, Processing, Relabellers, Repackers and Importers
By 31st May (For Financial Year of the preceding year)
Half Yearly Return
FBOs involved in Manufacturing and Processing of Milk & Milk Products
To be filed within one month from the end of the periods - 1st April to 30th September and 1st October to 31st March
To be filed Quarterly
Exemptions from filing Annual Return
FBOs which are not mentioned in the Eligibility Column of Annual Return are exempted from filing FSSAI Return.
Importance of FSSAI Returns
Filing of periodic FSSAI returns by FBOs is regulatory compliance. Also, FBOs are required to maintain the record of submission of returns. An inadvertent lapse of non-submission or loss of submission proof renders FBOs liable for hefty penalties.
The provision of mandatory online submission of returns would facilitate the food business operators, ensure ease of doing business, and help create national-level databases.
As per clause 2.1.13 (1) of Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011:
“Every manufacturer and importer who has been issued a license shall on or before 31st May of each year, submit a return electronically or in physical form as may be prescribed by the concerned Food Safety Commissioner, in ‘Form D-1’ provided in Schedule-2 of these Regulations to the Licensing Authority in respect of each class of food products handled by him during the previous financial year.
Provided however that every licensee engaged in manufacturing of milk and/or milk products shall file half yearly returns for the periods 1st April to 30th September and 1st October to 31st March of every financial year in the ‘Form D-2’ as provided in Schedule-2 of these regulations. Such returns will be filed within a month from the end of the period.”
How to File FSSAI Returns
FSSAI returns should be filed in the proper prescribed format within the due time.
Annual and Half Yearly Return
These returns are required to be sent physically or by Email to Food Licensing Authorities. Annual FSSAI return must be filed in Form D-1 and Half Yearly FSSAI return must be filed in Form D-2.
This return can be filed online on FoSCos website. Eligible FBOs are required to fill proper details and file the returns online.
FSSAI Returns Fees
The fees for filing FSSAI return would be Rs. 1,999 Only per Return.
Penalty for Non Compliance
If the return is filed in the due time then Rs. 100/- per day shall be leviable on the food business operator from the expiry date of due time.