FSSAI Annual Return Filing: Trusted Registration Service
FSSAI Annual Return
FSSAI annual return filing is a mandatory compliance for food business operators (FBOs) in India, as prescribed under the Food Safety and Standards Act, 2006. The Food Safety and Standards Authority of India (FSSAI), operating under the Department of Health and Family Welfare, is responsible for regulating and ensuring the safety and quality of food products across the country.
Once an FSSAI license is obtained, FBOs must adhere to ongoing compliances, including timely filing of the annual return. Failure to meet the prescribed deadline may result in penalties. BizCatalyst Technologies acts as a reliable partner, offering expert support to ensure smooth, accurate, and hassle-free filing of Food Business Annual Returns.
What is the FSSAI Annual Return?
FSSAI Annual Return is a mandatory compliance requirement for Food Business Operators (FBOs) in India. Every FBO holding a State or Central FSSAI licence and engaged in the manufacturing or importing of food products is required to file the FSSAI Annual Return. This return provides crucial information to the FSSAI regarding the FBO’s activities, including the handling, storage, production, and distribution of food products. Filing the annual return helps ensure compliance with FSSAI regulations, promotes transparency in operations, and protects food businesses from penalties arising due to non-compliance.
Types of Annual Returns FSSAI
As per the Food Safety and Standards Regulations, 2011, every Food Business Operator (FBO) holding an FSSAI licence is required to file FSSAI returns annually. FSSAI returns are classified into the following two types:
FSSAI Annual Return – Form D1
All Food Business Operators, including manufacturers, importers, packers, labellers, and re-packers, are required to file Form D1 with the FSSAI authority. This return can be submitted either online or offline, as prescribed by the food safety authority. Form D1 must be filed based on the nature of production and the type of food products handled by the FBO during the relevant financial year.
The due date for filing Form D1 is 31st May every year.
FSSAI Half-Yearly Return – Form D2
Food Business Operators engaged in the manufacturing or importing of milk and milk products are additionally required to file Form D2. This return captures details specific to milk and milk product operations.
The deadline for filing Form D2 is also 31st May every year.
Timely filing of these returns ensures compliance with FSSAI regulations and helps avoid penalties.
Eligibility Criteria of FSSAI Annual Return
For filing the FSSAI Annual Return, Food Business Operators (FBOs) in India must satisfy the following eligibility criteria:
Business Annual Turnover:
Food Business Operators whose annual business turnover exceeds ₹12 lakhs are required to file FSSAI returns.Involvement in Food-Related Activities:
FBOs engaged in activities such as manufacturing, selling, distributing, storing, exporting, importing, transporting, packing, or labelling food products are required to file the FSSAI Annual Return.Milk Manufacturing and Distribution:
FBOs involved in the manufacturing or distribution of milk and milk products must file the prescribed returns. Specifically, they are required to file Form D2 (Half-Yearly Return) and, where applicable, the annual return as per FSSAI regulations.
Meeting these criteria ensures compliance with FSSAI requirements and helps food businesses avoid penalties.
Details Required for Filing FSSAI Annual Return
At the time of filing Form D1 (FSSAI Annual Return), Food Business Operators (FBOs) are required to furnish the following information:
Details Required for Form D1
Name and address of the FBO
FSSAI licence number
Statement showing quantities of food products manufactured, handled, imported, and exported (in metric tonnes), including:
Name/details of the food product
Size of can, bottle, bulk package, or other packaging
Quantity (in metric tonnes)
Value
Additional details for import/export activities:
Name of the port or country of import/export
Quantity imported or exported (in kg)
Rate per kg or per unit of packing (CIF/FOB)
Total value
Details Required for FSSAI Half-Yearly Return (Form D2)
Name and address of the FBO
FSSAI licence number
Procurement details:
Type of milk procured
Total quantity (MT)
Total fat (MT)
Total SNF content (MT)
Price per kg of milk, fat, and SNF
Purchase details of milk products:
Name of milk product
Source of purchase
Total quantity purchased
Average fat and SNF percentage
Quantity used
Closing balance
Additional disclosures:
Reconstitution details
Details of milk products manufactured, sold, and stock position
Conversion of milk into milk products outsourced to other dairies
Milk marketing details
Statement showing quantities of milk and milk products manufactured and exported (in tonnes) along with their sale value during the reporting period
Providing accurate and complete information ensures compliance with FSSAI regulations and helps avoid penalties.
FSSAI Annual Return Filing Procedure
Food Business Operators (FBOs) can file the FSSAI Annual Return in Form D1 or Form D2 either online or offline. The online filing process through the FoSCoS portal is outlined below:
Step 1: Visit the Official Website
Log in to the FoSCoS portal and click on “Fill Annual Return” using your Application Reference Number / Licence Number / Certificate Number.
Step 2: Select the Annual Return Option
From the side menu, select “Annual Return” and then click on the “Fill Annual Return” sub-menu.
Step 3: Receive Verification Code
Click on “Proceed”. A confirmation verification code (OTP) will be sent to your registered mobile number. Enter the OTP to continue.
Step 4: Click on ‘File Annual Return’
After successful verification, click on the “File Annual Return” option for the applicable financial year.
Step 5: Fill Form D1 or Form D2
Fill in Form D1 or Form D2, as applicable, based on the nature of your food business. Ensure all required details are entered accurately.
Step 6: File or Revise the Return
If required, you can revise the submitted return by clicking on “File Revise Return”. Use the “Detail” button to preview the information before final submission.
Following these steps ensures timely and accurate filing of the FSSAI Annual Return and helps avoid penalties.
FSSAI Annual Return Due Date
Every Food Business Operator (FBO) is required to file the FSSAI Annual Return (Form D1) on or before 31st May of every financial year.
Due Dates for Filing FSSAI Half-Yearly Return (Form D2)
| Half-Yearly Period | Due Date to File Form D2 |
|---|---|
| 1 April to 30 September | On or before 31st October |
| 1 October to 31 March | On or before 30th April |
Timely filing of Form D1 and Form D2 is essential to remain compliant with FSSAI regulations and to avoid penalties.
Penalty on Non-Filing of FSSAI Annual Return
Filing the FSSAI Annual Return is a mandatory compliance requirement for all Food Business Operators. If an FBO fails to file the return by 31st May of each year, a penalty of ₹100 per day is levied for every day of delay until the return is filed. Therefore, it is strongly advisable to file the FSSAI annual return on time to avoid penalties and ensure smooth and uninterrupted food business operations.
