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
The FSSAI issued a notification of exemption, exempting certain entities from filing the FSSAI annual return, which is as follows:
- Fast-food joints.
- Restaurants.
- Grocery stores.
- Canteens.
Types of FSSAI Returns
There are two types of FSSAI returns:
FSSAI Form D1 (Annual Return)
All food importers, manufacturers, packers, labellers, re-labelers 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 license should file separate returns for each FSSAI license. It is immaterial that the same FBO holds these FSSAI licenses.
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 license 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 license 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.
Due Date for Filing Returns
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.