How to file FSSAI annual return?

Introduction

The Food Safety and Standards (FSS) Act 2006 was enacted to govern the Indian food sector. The Food Safety and Standards Authority of India (FSSAI) is the organization in charge of enforcing the FSS Act. The FSSAI registration/license is a requirement for Food Business Operators (FBOs). The FSSAI certificate guarantees that the food is nutritious and safe for consumption by people. The FBOs are required to submit the FSSAI yearly return and follow all FSSAI annual returns after getting the FSSAI registration or license. The FBOs are penalised if they fail to submit their annual returns by the deadline.

All about FSSAI Returns

Every year, the food industry must file two different types of returns. They are as follows:

1. FSSAI Form D1 – It is mandatory for all food producers, importers, labellers, re-labellers, packers, and re-packers to submit the FSSAI Form D1 online or manually. The FSSAI annual return, Form D1, shall be submitted to the Licensing Authority on or before May 31st of each fiscal year, depending on the types of food goods sold by the FBO in the previous fiscal year.
2. FSSAI Form D2 – The FSSAI Form D2 is a half-yearly report that isn’t required of every food industry operator. Each FSSAI license holder involved in the production or importation of milk and/or milk products must submit this. Form D2 of the FSSAI annual return must be deposited every six months. The deadlines for filing FSSAI returns in India are on and before September 30 / March 30 of each fiscal year.

Note: A separate return must be submitted for each license issued under the Regulations, regardless of whether the same Food Manufacturing Operator has more than one license.

What are the benefits of filing FSSAI Returns in India?

There are many advantages to filing FSSAI returns in India, some of which are listed below:-

• Maintain Reputation: The entire business reputation would be maintained as well as comparatively improved by annual compliance registered under the regulations of FSSAI. It will make it possible for the public to have faith in an organization that upholds the annual compliance obligations set by the Indian government.
• Value of the Brand Rises: Any business that has an FSSAI license and complies with the other compliances will receive more respect from consumers. Along with these advantages, the value obtained by the entity would be higher than the market’s non-compliant entities.
• Receives Government Support: The ability to receive additional government help for organizations that adhere to the FSSAI regulations is another advantage of filing FSSAI Returns.

Who Should Submit FSSAI Returns?

• Every FBO has an annual business revenue of at least Rs. 12 lakhs.
• Every FBO deals with or moves any kind of food product, whether they are importing, manufacturing, selling, exporting, distributing, or storing it.
• FBOs are involved in the production and delivery of milk.

Exempt Organizations for Return-Filing

The FSSAI released a notification of exemption for excluding some entities from filing the FSSAI annual return, which is as follows:

• Fast-food restaurants
• Restaurants.
• Food markets.
• Canteens.

Information Required in FSSAI Annual Returns

The FSSAI annual return must include the information listed below:

• Name and location of FBO.
• FSSAI registration number.
• A statement displaying the tonnes of food products handled, produced, exported, and imported. The declaration includes the following information:

1. The brand name of the food item that was produced, handled, exported, or imported.
2. Size of any package, whether it be a bulk order, a bottle, or a can.
3. A number of metric tonnes.
4. Value.

• The following additional information must be included in the statement when dealing with import or export:

1. Name of the exporting nation or port.
2. The weight in kg of the imports or exports.
3. Rate per kilogram or per packaging unit CIF/FOB.
4. Value.

The FSSAI half-yearly return must include the information listed below:

• Name and location of FBO.
• FSSAI registration number.
• Procurement information such as the type of milk, total quality MT, total fat MT, total SNF content MT, price per kg of milk, fate, and SNF.
• Information about milk product purchases, including the milk product’s name, source, total quantity purchased, average fat and SNF%, amount consumed, and closing balance.
• Details of reconstitution.
• Information on milk production, sales, and stock levels.
• Details of milk conversion into milk products are contracted out to other dairies.
• Marketing information for milk.
• A statement that specifies the tonnes of milk products that were produced, exported and sold during the relevant time.

Conclusion

Every company that sells, manufactures, imports, or exports food items is required to submit an annual FSSAI returns in India. All of these FBOs that engage in manufacturing must submit FSSAI Form D1, whereas those that distribute milk and milk-related goods must submit FSSAI Form D2. In accordance with the regulations, FBOs that fail to submit their FSSAI returns by the deadline would be subject to a daily penalty of Rs. 100, starting on the day after the deadline.

Suggested Read – Recent modifications in the FSSAI registration