FSSAI Annual Returns: Your Ultimate Checklist

The FSSAI annual return is a mandatory filing requirement for food businesses in India. It ensures they comply with the Food Safety and Standards Authority of India (FSSAI) regulations. Filing these returns helps FSSAI monitor the compliance and performance of food businesses, ensuring that food safety standards are met. Whether you’re a food manufacturer, retailer, or importer/exporter, understanding the FSSAI annual return filing process is crucial for smooth operations and avoiding penalties.

What is an FSSAI Annual Return?

An FSSAI annual return is a report that food businesses must submit to the FSSAI, detailing their production, sales, and compliance status over the past financial year. These returns help the FSSAI track the operations of various food businesses and ensure they adhere to safety standards as per the Food Safety and Standards Act, 2006.

Types of FSSAI Returns

There are two primary types of returns that food businesses must be aware of:

Form D1: Annual Return

Form D1 is the annual return that food manufacturers, processors, and packers must submit to the FSSAI. It provides a detailed account of their operations for the entire financial year (April 1 to March 31).

Who Should File Form D1:

• Food manufacturers
• Food packers
• Wholesale or retail of food businesses.

Form D2: Half-Yearly Return

Form D2 is a half-yearly return specifically required for businesses manufacturing or importing milk and milk products. Unlike Form D1, which is filed annually, Form D2 needs to be submitted twice a year and covers six months.

Who Should File Form D2: Dairy businesses, Importers who handle dairy products for sale or distribution.

Summary of Form D1 and D2

Purpose of Filing FSSAI Annual Return

Filing an FSSAI annual return is a mandatory requirement for various food businesses in India, per the regulations set by the Food Safety and Standards Authority of India (FSSAI). Here are the primary purposes for filing an FSSAI annual return:

Who is Required to File FSSAI Annual Returns?

Certain types of food businesses must file FSSAI annual returns, including:

Food Manufacturers

• Criteria: All food manufacturers must file returns, including those processing or packaging food items.
• Examples: Processed food manufacturers, beverage producers, and packaged food companies.

Food Retailers

• Criteria: Supermarkets, grocery stores, and other food retailers with licenses must file annual returns.
• Example: Large grocery chains department stores with food sections.

Food Importers/Exporters

• Criteria: Businesses importing or exporting food products must file annual returns.
• Example: Companies dealing with the international trade of packaged food, dairy, or beverage products.

Exempted Entities

Documents Required for FSSAI Annual Return Filing

Filing the FSSAI annual return requires specific documents detailing the business’s financial and operational aspects. Here’s a list of essential documents:

Financial Statements:

• • Balance Sheet: A balance sheet lists a company’s assets, liabilities, and equity at the end of the financial year, giving a clear picture of what the business owns and owes. Prepare the balance sheet through accounting software like Tally, QuickBooks, or Zoho Books. A certified accountant or CA (Chartered Accountant) can assist in preparing and auditing this document to ensure accuracy and compliance with accounting standards.

• • Profit and Loss Account: The profit and loss (P&L) summarizes revenues, costs, and expenses over a financial year, showing whether the business made a profit or loss. It could be generated using the same accounting software to maintain daily financial transactions. Engage a certified accountant to prepare and verify the accuracy of this document before submission.

• • Cash Flow Statement: A cash flow statement tracks the flow of cash into and out of the business over the year, detailing operating, investing, and financing activities. It could be prepared using accounting software or with assistance from a financial advisor or CA. This document demonstrates the business’s liquidity and cash management to FSSAI.

Production and Sales Data:

• • Production Records: Detailed logs of the quantities of food items manufactured, processed, or handled by the business over the year. Maintain daily production records using a production logbook or enterprise resource planning (ERP) software. These records should be accurate and up to date. It is advisable to have them reviewed periodically by an internal team or an external consultant to ensure they meet FSSAI standards.

• • Sales Records: A record of the quantities of food products sold during the year, along with details of customers, regions, and channels of sale (e.g., retail, wholesale). Sales records can be generated from billing software or point-of-sale (POS) systems. Ensure that sales invoices are properly recorded and stored, as these documents will be needed for filing returns. Regular audits by a certified professional can ensure the accuracy of these records.

Compliance Certificates:

• • FSSAI Registration Certificate: This certificate proves that the business is registered or licensed with FSSAI, authorizing it to produce, store, or sell food products. If you already have an FSSAI license, you can download the registration certificate from the FSSAI FoSCoS portal by logging in with your registration number. New businesses must apply for registration through the FoSCoS portal and obtain the certificate upon approval.

• • Food Safety Plan Certification: A certification that confirms the business has a Food Safety Management System (FSMS) in place, including procedures for maintaining hygiene, handling food safely, and preventing contamination. Develop a food safety plan based on HACCP (Hazard Analysis and Critical Control Points) principles and submit it to FSSAI for approval during the initial registration process. A food safety consultant or internal quality team should review and update this plan regularly to ensure ongoing compliance.

Information Needed for Filing the FSSAI Annual Return

FSSAI Annual Return Filing Process

The FSSAI annual return filing process can be completed online or offline, depending on the business’s preference and resources.

Online filling process:

1. • Go to the FoSCoS portal, the official food safety compliance and licensing platform.

1. • Log in to your account using your FSSAI registration/license number and password. You must register using your license number if you don’t have an account.

1. • Based on your operations, choose the appropriate return form (Form D1 or Form D2). They will be available under the “Returns” section on the portal.

1. • Enter the required details, such as production data, sales information, and compliance details.

1. • Attached are scanned copies of necessary documents, such as the FSSAI registration certificate, financial statements, and production records.

1. • Once verified, click on Submit to file the return. You will receive an acknowledgement receipt that confirms the submission, which you can save for future reference.

1. • You can monitor the status of your submitted return through the portal. The FoSCoS portal will notify you if any further information is needed or if there are discrepancies in your submission.

Offline Filing Process:

1. • To collect the appropriate form (Form D1 or Form D2), visit the nearest FSSAI regional office or Designated Officer’s (DO) office.
   • Complete the form by providing details about the food business’s production, sales, and operations over the financial year. Attach Necessary Documents:

1. • Attach physical copies of required documents like the business’s balance sheet, production records, and FSSAI registration certificate.

1. • Submit the completed form and supporting documents to the local FSSAI office or the Designated Officer (DO). Upon submission, you will receive an acknowledgement receipt that confirms your filing.

1. • Contact the Designated Officer to track the status of your submission.

Fees for Filing the FSSAI Annual Return

Generally, there is no specific fee for filing the FSSAI annual return. However, their service charges may apply if a professional consultant is hired to assist with the filing.

FSSAI Annual Return Due Date or Deadline

The due date for filing the FSSAI annual return is May 31 of every year for the preceding financial year (April 1 to March 31). FSSAI imposes penalties for late filing, such as:

• A fine of ₹100 per day for each day of delay beyond the due date.
• Risk of License Suspension: Continued non-compliance may result in suspending or cancelling the FSSAI license.

FSSAI Half-Yearly Return Due Date

For businesses dealing in milk and milk products, a half-yearly return is required, with deadlines of May 31 (April-September) and November 30 (October-March).

FSSAI Annual Return Verification

Once submitted, the FSSAI annual return undergoes verification to ensure accuracy and compliance. Here’s how the process works:

• Document Verification: FSSAI officers review the submitted documents for completeness and accuracy.
• Site Inspection: They may physically inspect the business premises to verify details if necessary.
• Actions on Irregularities: If discrepancies or non-compliance issues are identified, FSSAI may issue a notice or demand clarification.

Penalties for Non-Filing or Late Filing of FSSAI Annual Returns

Failure to file the FSSAI annual return on time can result in severe consequences:

• Fines: ₹100 per day of delay.
• License Suspension or Cancellation: Continued non-compliance may result in the suspension or revoking of the FSSAI license, preventing the business from operating legally.
• Legal Action: In extreme cases, legal action may be taken against businesses that consistently fail to meet compliance requirements.

Conclusion

Filing the FSSAI annual return is crucial for food businesses in India to maintain compliance. It helps businesses stay on top of their operational data, ensures adherence to food safety standards, and builds trust with consumers. By understanding the process, meeting deadlines, and maintaining accuracy, food businesses can avoid penalties and thrive in a competitive market.

FAQs

What exactly is an FSSAI annual return?

It is a mandatory report detailing a food business’s production, sales, and compliance status over the past financial year.

Is FSSAI annual return mandatory?

Yes, it is required for all food manufacturers, retailers, and importers/exporters with FSSAI licenses.

Who is required to file FSSAI annual returns?

Food manufacturers, importers/exporters, and certain large food retailers must file these returns.

What is the due date for filing FSSAI annual returns?

The deadline is May 31 each year for the previous financial year.

What are the penalties for non-filing or late filing of FSSAI annual returns?

A fine of ₹100 per day is levied for each day of delay, and persistent non-compliance may result in license suspension.

Can a multiple FSSAI license holder file a single return?

Each licensed unit may be required to file its return unless FSSAI permits consolidated filing.

Can I revise my FSSAI annual return after submission?

Corrections can be made if errors are identified before the final verification by FSSAI.

Can I file the FBAR independently, or should I seek professional assistance?

If you know the process and have all the required documents, you can file the FSSAI annual return (FBAR) through the FoSCoS portal. However, seeking professional assistance from a consultant or chartered accountant can be beneficial, especially if you have complex operations or are unfamiliar with the regulatory requirements.

Can FBOs amend their FSSAI license if discrepancies arise in the annual return?

Food Business Operators (FBOs) can amend their FSSAI license if discrepancies are identified during the annual return filing. To make amendments, the FBO must apply for modification through the FSSAI FoSCoS portal or directly to the local FSSAI office.