Thank you for your response
Thank you for your response
Our representative will get in touch with you shortly.
Get you Tax query Solved
Pick from the basket of various allied services:
Get Expert Assistance
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. The FSSAI certificate ensures that the food consumed is healthy and safe for human consumption.
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.
The FSSAI issued a notification of exemption, exempting certain entities from filing the FSSAI annual return, which is as follows:
There are two types of FSSAI returns:
FSSAI Form D1 (Annual Return)
All food importers, manufacturers, packers, labellers, re-labellers and re-packers must mandatorily file form D1 with the FSSAI licensing authority. The form D1 can be filed online or physically as provided by the food safety commissioner. All FBOs must mandatory file form D1 irrespective of the production they are involved in and depending on the type of food products sold by them in the preceding financial year.
FSSAI Form D2 (Half-Yearly Return)
Form D2 is a half-yearly return. The FBO involved in the business of manufacturing or importing milk or milk products is required to file Form D2.
Note: All FBOs should file a separate return for every license issued under FSSAI regulations, irrespective of whether the same FBO carries more than one food license unit/business. Therefore, an FBO with more than one licence should file separate returns for each FSSAI license. It is immaterial that the same FBO holds these FSSAI licenses.
The below-mentioned details are required to be stated in the FSSAI annual return,i.e. Form D1:
The below-mentioned details are required to be stated in the FSSAI half-yearly return,i.e. Form D2:
The due date to file the FSSAI form D1 by the FBOs is on or before 31 May of every financial year.
The FSSAI form D2 is a half-yearly form. It must be filed for the period from 1 April to 30 September and from 1 October to 31 March every financial year by the FBOs engaged in the manufacturing of milk and milk products.
The due date to file form D2 is as follows:
|Half-Yearly Period||Due Date to File Form D2|
|1 April to 30 September||Within 31 October|
|1 October to 31 March||Within 30 April|
The FBOs can file the FSSAI returns, i.e. form D1 and D2 either online or offline. To file the FSSAI returns online, FBOs can log into the FoSCoS portal, fill out the respective form and submit them. The online submission of annual returns is effective from the financial year 2020-21.
The offline process to file the annual returns is as follows:
The details filled in FSSAI returns should be in corroboration with the facts declared and mentioned in the FSSAI license. If there is any dissimilarity in the details, the FBOs should make the necessary modifications to the FSSAI license.
According to the Regulations, when FBOs does not file the FSSAI returns within the prescribed due date, a fine of Rs.100 will be imposed on them every day the default continues starting from the next day of the due date.
Disclaimer: The materials provided herein are solely for information purposes. No attorney-client relationship is created when you access or use the site or the materials. The information presented on this site does not constitute legal or professional advice and should not be relied upon for such purposes or used as a substitute for legal advice from an attorney licensed in your state.