An Overview of FSSAI Annual Return
The Government of India (GoI) introduced the Food Safety and Standards (FSS) Act, 2006, to regulate and prevent risks within the food industry. The FSS Act, 2006, includes laws that govern the sale, manufacturing, storage, distribution, and import of food items in India. To ensure that all food business operations meet the necessary standards, it is crucial for Food Business Operators (FBOs) to comply with the guidelines and regulations stipulated by the FSSAI.

FBOs must obtain an FSSAI License, ensuring that the food produced and sold is safe for human consumption. After obtaining the FSSAI License, FBOs are required to comply with all FSSAI regulations, which include filing the FSSAI Annual Return. Failure to file the annual return within the prescribed time frame may lead to penalties.

Different Types of FSSAI Annual Return
There are two types of FSSAI Annual Returns under the FSSAI Act:

FSSAI Form D1 (Annual Return)
All food packers, importers, manufacturers, labellers, re-packers, and re-labellers must mandatorily file Form D1 with the FSSAI Licensing Authority. This form can be filed online or physically, as per the guidelines provided by the food safety commissioner.
All FBOs must file Form D1, regardless of the type of production they are involved in or the food products they sell during the preceding financial year.

FSSAI Form D2 (Half-Yearly Return)
FSSAI Form D2 is a half-yearly return. FBOs involved in the import or manufacture of milk or milk products are required to file Form D2.

Note:
All FBOs must file a separate return for each license issued under FSSAI regulations, even if they operate more than one unit or business under different licenses. For FBOs with multiple FSSAI Licenses, separate returns must be filed for each individual license, regardless of whether the same business operator holds multiple licenses.

Benefits of Complying with FSSAI Annual Return in India

Complying with the FSSAI Annual Return in India offers several advantages, as outlined below:

Sustain Reputation
Annual compliance with FSSAI regulations helps sustain and even enhance the reputation of a business. This builds public trust in the entity, especially among consumers who prioritize food safety standards. Compliance with FSSAI obligations showcases a commitment to maintaining high standards.

Increase in Brand Value
Companies that have an FSSAI license and comply with the required regulations are viewed more favorably by consumers. This adherence to food safety and regulations significantly boosts brand value, making the business stand out in a competitive market when compared to non-compliant entities.

Government Support
Entities that comply with FSSAI requirements are more likely to receive government support. FSSAI compliance aligns the business with regulatory frameworks that can result in opportunities for government-backed initiatives and assistance.

Who Can File the FSSAI Annual Return?
The FSSAI Annual Return must be filed by the following entities:

• Any Food Business Operator (FBO) engaged in the sale, import, manufacturing, storage, handling, export, distribution, or transportation of food products.
• FBOs with a business turnover exceeding Rs. 12 lakhs.
• FBOs involved in the distribution and manufacturing of milk and milk products.

Essentials to Keep in Mind While Preparing Food Products
Here are the essential requirements that must be observed when preparing food products:

• All food substances or processing aids must comply with the Act and its associated regulations.
• Ensure the food product is free from harmful substances, pollutants, or toxins that could adversely affect human health.
• Avoid using insecticides or pesticides in the food products.
• Proper marking and labeling of food items are mandatory.
• The food authority will oversee the Food Safety Control System, and the state-appointed Commissioner is responsible for ensuring the effective application of food safety and standards.

Necessary Details in FSSAI Annual Return

The following details are required to be included in the FSSAI Annual Return Form:

• Full name and address of the Food Business Operator (FBO).
• FSSAI License Number.
• A statement showing the quantities of food items manufactured, exported, imported, and handled, measured in tonnes. This statement must include the following:
  • Name of the food product (exported, imported, manufactured, or handled).
  • Quantity in metric tonnes.
  • Value.
  • Size of the packaging (bottle, can, bulk package, or other packaging).

For imports and exports, the following additional details must be included in the statement:

• Name of the port or country of export.
• Quantity imported or exported in kg.
• Value.
• Rate per kg/unit of packing (FOB or CIF).

The FSSAI Half-Yearly Return (Form D2) requires the following details:

• Name and address of the Food Business Operator.
• FSSAI License Number.
• Details of milk product purchases, including:
  • Source of purchase.
  • Average fat content.
  • Name of the milk product.
  • Total quantity purchased.
  • SNF (%) quantity used and closing balance.
• Reconstitution details.
• Details of procurement, including:
  • Type of milk.
  • Total quantity in metric tonnes (MT).
  • SNF content in MT.
  • Price (Rs/kg) of milk, fat, and SNF.
• Details of milk marketing.
• Details of milk products manufactured, sold, and stock position.
• A statement showing quantities of milk products manufactured and exported in tonnes, with their sale value during the period.

How to file FSSAI Annual Return in India?

Food Business Operators can file the FSSAI Returns online by logging into the FoSCoS portal, filling out the respective form, and submitting it. The online submission of FSSAI returns has been effective since the Financial Year (F.Y.) 2020-21.

Note: The details filled in the FSSAI Annual Return must match the facts declared in the FSSAI License. If there is any discrepancy, the Food Business Operators should make the necessary modifications to their FSSAI License.

What is the Due Date for Filing the FSSAI Annual Return?

• The due date for filing Form D1 by Food Business Operators is on or before 31st May for each Financial Year.
• Form D2, a half-yearly form, must be filed for the period from:
  • 1st April to 30th September – Due by 31st October.
  • 1st October to 31st March – Due by 30th April.

Food Business Operators involved in manufacturing milk & milk products must comply with these timelines.

Who are exempted from filing FSSAI Annual Return?
The following entities are exempt from filing the FSSAI Annual Return:

• Canteens.
• Restaurants.
• Fast-food joints.
• Grocery stores.

Penalty for Late filing of FSSAI Annual Return
As per Section 2.1.13 (3) of the FSS (Licensing and Registration) Regulations, 2011, a penalty of Rs 100 will be imposed for every day of delay in filing the return. The penalty continues to accumulate if the default persists.

Additional Regulations under the FSSAI Act

A food business must comply with the following regulations:

• Maintain factory hygiene and ensure proper worker sanitation practices are in place.
• Keep daily records of production, raw materials, usage, and sales separately.
• Ensure that the source and quality standards of raw materials used are optimal.
• Do not produce, store, or display for sale any food item in premises near or part of any privy, urinal, sullage, drain, or waste storage area.
• Clean machines and equipment daily.
• Ensure testing of relevant chemical and microbiological contaminants in food items at least once every six months.
• Ensure proper temperature control throughout the supply chain, from sourcing to the final consumer.

How Fastzeal Supports its Clients in Filing FSSAI Annual Return

Filing the FSSAI annual return is a complex and detailed process. Every food business operator (FBO), including eateries, grocery shops, food distributors, and restaurants, must file their FSSAI annual return. FBOs involved in manufacturing file FSSAI Form D1, while those involved in the distribution of milk and milk products file FSSAI Form D2.

Fastzeal recommends working closely with an advisor to fully understand the requirements. Once the essential information is provided and payment is made, our team will begin processing the necessary documents. Fastzeal has a team of trained experts who will assist you throughout the process, ensuring that you comply with food license and annual return regulations. Our professionals will guide you through the FSSAI annual return process, ensuring timely filing without complications. For any queries related to FSSAI Annual Return or related services, feel free to contact our experienced professionals at Fastzeal.