Table of Contents

FSSAI Annual Return Filing in India: Types, Deadlines & Penalties

1. Introduction

The Food Safety and Standards Authority of India (FSSAI) is the governing body responsible for ensuring the safety and standards of food products in India. To maintain compliance, Food Business Operators (FBOs) must adhere to various regulatory requirements, including the timely filing of FSSAI Annual Returns. Failure to comply with these regulations may lead to penalties.

This guide provides a detailed overview of FSSAI annual returns, their filing requirements, penalties, and exemptions, ensuring that food businesses remain compliant.

2. Types of FSSAI Annual Returns

FSSAI has mandated two types of Annual Returns for Food Business Operators (FBOs):

a. Form D1 – Applicable to all manufacturing and importing units (excluding milk and milk product units).

b. Form D2 – Applicable only to milk and milk product processing units and is filed on a half-yearly basis.

3. Who Needs to File FSSAI Annual Returns?

Any FBO engaged in food manufacturing, processing, or import/export of food products is required to file annual returns. This includes:

• Food manufacturers

• Food importers/exporters

• Food processors

• Warehousing and storage units

3.1 Exemptions from Filing FSSAI Annual Returns

Certain businesses are exempt from filing FSSAI annual returns, including:

• Wholesalers, retailers, and marketers of food products

• Fast food joints, restaurants, grocery stores, and canteens

4. Filing of FSSAI Annual Returns

4.1 Form D1 (Annual Return)

Applicability:

• Required for all food manufacturing and importing units (except milk and milk products)

Details Required:

a. Name of the food product manufactured, handled, sold, imported, or exported.

b. Size and type of packaging (e.g., bottle, can, bulk, PP, etc.).

c. Quantity in metric tons.

d. Selling price per kilogram or per unit.

e. Total value of food products sold/imported/exported.

f. List of countries or ports to which products are exported.

g. Rate per unit/Kg (C.I.F./F.O.B.).

Due Date:

• Must be filed by May 31st for the financial year ending March 31st.

4.2 Form D2 (Half-Yearly Return for Milk and Milk Products)

Applicability:

• Required for milk processing and dairy businesses.

Details Required:

a. Type and quantity of milk/milk products handled.

b. Procurement details (source of milk supply).

c. Processing and distribution data.

Due Dates:

• For April to September: Must be filed by October 31st.

• For October to March: Must be filed by April 30th.

5. Penalty for Non-Compliance

Failing to file FSSAI annual returns within the stipulated time results in financial penalties.

Type of DefaultPenalty
Delay in filing annual returnINR 100 per day from the due date until filed
Failure to file returnSubject to further action under FSSAI Act, 2006

6. How to File FSSAI Annual Returns?

FBOs can file their FSSAI Annual Returns using the following methods:

Online Filing via FSSAI Portal:

o Log in to the FSSAI Food Licensing and Registration System (FLRS).

o Navigate to the Annual Return section.

o Fill in Form D1 or D2, as applicable.

o Submit the form before the due date.

Offline Filing (Physical Submission):

o Download the relevant Form D1 or D2 from the FSSAI website.

o Fill in the required details manually.

o Send the completed form via registered post or email to the FSSAI Licensing Authority.

 

7. Importance of Timely FSSAI Compliance

Ensuring timely filing of FSSAI annual returns helps businesses:

• Avoid financial penalties and legal consequences.

• Maintain a good compliance record.

• Enhance credibility and trustworthiness in the market.

8. How ReturnFilings.Com Helps

At ReturnFilings.Com, we specialize in FSSAI compliance management, offering:

• Timely reminders for due dates and filings.

• Expert consultation on FSSAI regulatory requirements.

• End-to-end filing assistance to ensure accurate submissions.

By staying informed and adhering to FSSAI Annual Return compliance, food businesses can operate smoothly and efficiently while avoiding unnecessary penalties.

By adhering to the above compliance requirements, avoid penalties, and maintain good legal standing. For professional assistance, reach out to us on email: info@returnfilings.com or on whatsapp: https://wa.me/919910123091 to ensure all statutory obligations are met on time.

frequently asked questions (faq's) related to FSSAI Annual Return and Compliances

Q What is FSSAI?+

Q Why is FSSAI registration/licensing important?+

Q Who needs FSSAI registration/license?+

Q What is the difference between FSSAI registration and license?+

Q What are the different types of FSSAI licenses?+

Q Do all FBOs need to file an annual return?+

Q What is the FSSAI annual return?+

Q What information is included in the FSSAI annual return?+

Q What is the due date for filing the FSSAI annual return?+

Q What happens if an FBO fails to file the annual return?+

Q What are the key FSSAI compliances besides the annual return?+

Q What are the FSSAI labeling requirements?+

Q What is FSMS and who needs to implement it?+

Q What are the penalties for non-compliance with FSSAI regulations?+

Q If my food business operates in multiple states, do I need separate annual returns?+

Q I am a food importer. Do I need to include details of the imported food in my annual return?+

Q I am a retailer selling packaged food. Do I need to provide details of the manufacturers in my annual return?+

Q My business is seasonal. Do I still need to file an annual return if I had no sales for part of the year?+

Q What if I made minor errors in my annual return? Can I rectify them?+

Q What are the key components of a Food Safety Management System (FSMS)?+

Q What is the role of a Food Safety Auditor?+

Q What happens if my food business fails an FSSAI audit?+

Q What are the regulations regarding nutritional information on food labels?+

Q What are some common mistakes to avoid in food advertising?+

Q How can I get training on food safety and hygiene for my employees?+

Q What are the FSSAI regulations for online food delivery platforms?+

Q How do I dispose of food waste in a safe and hygienic manner?+

Q What are the regulations for using food additives and preservatives?+

Q How can I stay updated on the latest FSSAI regulations and guidelines?+

Q What are the FSSAI regulations for catering businesses?+