FSSAI (Food Safety and Standards Authority of India) Return Filing is a crucial annual or half-yearly compliance requirement for Food Business Operators (FBOs) holding an FSSAI License in India. It ensures that food businesses adhere to food safety regulations and maintain transparency in their operations.
What is FSSAI?
FSSAI is a statutory body established under the Ministry of Health & Family Welfare, Government of India. It is responsible for protecting and promoting public health through the regulation and supervision of food safety. Any business involved in the manufacturing, processing, storage, distribution, or sale of food products in India requires an FSSAI License or Registration.
Why is FSSAI Return Filing Important?
Legal Mandate
It’s a compulsory legal requirement under the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011.
Compliance Monitoring
It allows FSSAI to monitor the activities, production volumes, and safety compliance of food businesses across the country.
Data Collection
The data collected through these returns aids FSSAI in national food safety planning and policy-making.
Accountability & Transparency
It ensures FBOs are accountable for the food products they deal with, promoting ethical and responsible business practices.
Avoid Penalties
Timely and accurate filing helps FBOs avoid late fees, penalties, and potential suspension or cancellation of their FSSAI license.
License Renewal
Compliance with return filing is often a prerequisite for smooth FSSAI license renewal.
Who Needs to File FSSAI Returns?
Not all FBOs need to file returns. Generally, FSSAI return filing is mandatory for FBOs holding an FSSAI License (Central or State License), and not for those with only a Basic FSSAI Registration (which typically applies to small businesses with a turnover below ₹12 lakhs).
The specific categories of FBOs usually required to file FSSAI returns include
- Manufacturers (including repacker, relabeller, processor of food products)
- Importers
- Exporters
- Storage units (warehouses, cold storages for licensed FBOs)
- Distributors (licensed entities)
- FBOs involved in manufacturing/processing/importing milk and milk products (these have specific half-yearly return requirements, as detailed below).
Exempted Entities (usually not required to file annual returns, unless specifically directed)
- FBOs holding only a Basic FSSAI Registration (turnover below ₹12 lakhs).
- Restaurants
- Fast-food joints
- Grocery stores
- Canteens
- Food delivery services
- Transporters
(However, these entities must still adhere to all other FSSAI regulations and hygiene standards.)
Types of FSSAI Returns and Due Dates
There are primarily two types of FSSAI returns
Annual Return (Form D1)
- Applicability: Mandatory for most licensed food manufacturers, importers, exporters, packers, and labellers.
- Period: Covers the financial year from April 1st to March 31st.
- Due Date: May 31st of the subsequent financial year.
- Example: For the financial year 2024-25, the Form D1 return is due by May 31, 2025.
Half-Yearly Return (Form D2)
Applicability: Specifically for FBOs involved in the manufacturing, processing, or importing of milk and milk products.
Frequency: Filed twice a year.
Periods and Due Dates:
- Period 1: April 1st to September 30th
- Due Date: October 31st of the same year.
- Period 2: October 1st to March 31st (of the next year)
- Due Date: April 30th of the next year.
- Period 1: April 1st to September 30th
Note: While Form D2 is specifically for milk and milk products, some sources indicate that for milk and milk product manufacturers, the half-yearly Form D2 has been discontinued and they are required to file the annual return (Form D1) like other manufacturers. It’s always best to check the latest notifications on the FSSAI FoSCoS portal or consult a professional.
Important Point: A separate return must be filed for each FSSAI License held by an FBO, even if the same FBO has multiple licenses for different units or locations.
Information Required for FSSAI Return Filing
The returns require detailed information about the food business activities. Common details include:
- FBO Name and Address
- FSSAI License Number
- Statement showing quantities of each food product handled, manufactured, imported, or exported in metric tonnes.
- Name of the food product.
- Size of packaging (can, bottle, bulk, etc.).
- Quantity in metric tonnes.
- Value.
- For Importers/Exporters (Form D1): Additional details like name of country/port of export/import, quantity in Kg, CIF/FOB rate per Kg or unit, and value.
- For Milk & Milk Product Businesses (Form D2): Specific details on milk procurement (type, quantity, fat/SNF content, price), purchase of milk products, reconstitution details, and details of milk products manufactured, sold, and stock position.
- Details of Food Safety Audits conducted (if any).
- Number of product recalls during the financial year (if any) and their details.
- GST Returns (if applicable).
- Compliance reports and other relevant food safety documents.
Process of FSSAI Return Filing (Online via FoSCoS)
FSSAI has made online submission of Annual Returns mandatory through its Food Safety Compliance System (FoSCoS) portal (https://foscos.fssai.gov.in/).
Log in to FoSCoS
Use your FSSAI License Number and login credentials.
Navigate to Return Filing Section
Find the “Annual Return” or “Half-Yearly Return” section.
Select Financial Year/Period
Choose the relevant financial year for Form D1 or the specific half-yearly period for Form D2.
Fill the Form
Accurately fill in all the required details as per your business records (production, sales, procurement, etc.).
Upload Supporting Documents
Attach any necessary supporting documents as prompted.
Review and Submit
Carefully review all entered information for accuracy before submission.
Pay Fees (if applicable)
While there’s generally no separate filing fee for the return itself, penalties for late filing are applicable.
Get Acknowledgment
After successful submission, you will receive an acknowledgment. Keep this for your records.
Penalties for Late Filing
- A penalty of ₹100 per day is charged for each day of delay in filing the FSSAI return.
- The maximum penalty levied is capped at five times the annual license fees.
- Chronic non-filing can lead to the suspension or cancellation of your FSSAI license, effectively halting your food business operations.
Given the technical nature of the information required and the strict penalties, it is advisable for FBOs to consult with our experts to ensure accurate and timely FSSAI return filing.