Domiyance Finance Consultancy LLP

en English hi Hindi pa Punjabi ur Urdu

FSSAI Annual Return Filing
File D1 and Form D2 @ ₹ 1999/-

After receiving the FSSAI registration/license, the FBOs must comply with the FSSAI compliances and file the FSSAI annual return. We help food business operators, whether Manufacturers or Importers, to submit FSSAI Annual Returns every year by compiling the sales information as prescribed by the FSSAI Authority.

Annual Return under FSSAI

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.

Who Should File FSSAI Returns?

  • Every FBO has a business turnover of more than Rs.12 lakhs;
  • Every FBO importing, selling, manufacturing, exporting, storing, distributing, handling or transporting any type of food product;
  • The FBO is involved in the manufacturing and distribution of milk.

Exempted Entities for Filing Returns

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

Due Date of Filing the Annual Return under FSSAI

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 MarchWithin 30 April

Prescribed FORM:

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.

Process for Filing FSSAI Returns

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 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.

Necessary Information in FSSAI Annual Returns

The below-mentioned details are required to be stated in the FSSAI annual return, i.e. Form D1:

  • FBO name and address.
  • FSSAI licence number.
  • Statement showing quantities of food products handled, manufactured, exported and imported in tonnes. The statement contains the following particulars:
    • Name of the food product manufactured, handled, exported or imported.
    • Size of can, bottle, bulk package or any other package.
    • Quantity in metric tonnes.
    • Value.
  • In the case of import or export, the following additional information is required to be stated in the statement:
    • Name of the port or country of export.
    • The quantity imported or exported in kg.
    • Rate per kg or per unit of packing CIF/FOB.
    • Value.

The below-mentioned details are required to be stated in the FSSAI half-yearly return,i.e. Form D2:

  • FBO name and address.
  • FSSAI licence number.
  • Details of procurement like the type of milk, total quality MT, total fat MT,  Total SNF content MT, Price Rs/Kg of milk, fate and SNF.
  • Details of purchase of milk products such as the name of milk product, source of purchase,  total quantity purchase, average fat and SNF%, quantity used and closing balance.
  • Reconstitution details.
  • Details of milk products sold, manufactured and stock position.
  • Conversion of milk into milk products details outsourced to other dairies.
  • Details of milk marketing.
  • Statement showing quantities of milk products exported and manufactured in tonnes with their sale value during the period.

Penalty for Non-Compliance

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.