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FSSAI Annual Return Filing

Already have an FSSAI License? Don't forget your annual FSSAI return filing/FSSAI returns, which are a legal obligation for licensed food manufacturers and importers in India. Missing it can lead to penalties and compliance issues. We make the process smooth with document preparation, accurate filing and timely submission. Keep your food business compliant and penalty-free with Kanakkupillai!

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FSSAI Annual Return Filing in India

For centuries, food production, processing, and distribution were primarily carried out on a local scale. Traditional practices were based mainly on tradition with little or no formal regulation on food manufacturing and distribution. Many large-scale food processing companies began growing their food businesses in the retail market in the latter half of the 20^th century. Consequently, processed and packaged foods gained popularity. In addition to giving consumers more options, this change brought about problems like variable product quality, hygienic issues, and food adulteration. Prior to 2006, the regulation of food safety in India was fragmented. Different states had different rules and standards to maintain food safety in India.

With the Introduction of the Food Safety and Standards Authority of India (FSSAI) in 2006, a uniform legislation was introduced to handle the production and manufacturing of food materials. FSSAI introduced the Food Safety Compliance System (FoSCoS), an online platform to manage the increasing volume of food business data. These platforms provide food business operators a straightforward and transparent way to submit essential information, including FSSAI annual and half-yearly returns. FSSAI Returns are mandatory for food businesses registered with FSSAI. It includes the production data, sales information, and Import/Export Details, as well as operational changes.

What is FSSAI?

FSSAI is a regulatory body established under the Ministry of Health and Family Welfare in 2008. The main objective of the body is to ensure that the food consumed by people in India is safe, nutritious, and free from contamination. Before the formation of FSSAI, food regulation was not uniform; it was fragmented and governed by various laws. With the Food Safety and Standards Act, 2006, the law on food safety became consolidated, and the act empowered FSSAI to set food standards, create regulations, and monitor food quality in India.

What is an FSSAI Return?

FSSAI Return is the mandatory report that food businesses in India have to submit to the Food Safety and Standards Authority of India (FSSAI) about their production, sales, imports, and other food-related activities during a given period

All manufacturers and importers must file an annual return (Form D-1) by 31^st May of every year, either physically or online.
If the return is not filed on time, a penalty of ₹100 per day will be charged until it is submitted.
Businesses involved in the manufacturing of milk or milk products must file half-yearly returns (Form D-2) for:
1^st April to 30^th September, and
1^st October to 31^st March, to be submitted by 31^st May each year.

What are the Benefits of Filing FSSAI Returns?

Just like income tax returns for individuals or GST returns for businesses, FSSAI returns are essential for businesses operating in the food sector. These filings ensure transparency in the operations of food businesses and allow FSSAI to monitor food safety compliance, food production, and distribution data. FSSAI Return ensures:

Legal compliance under the Food Safety and Standards Act, 2006.
Avoidance of late fees and penalty of ₹100 pr day.
Proper renewal of the FSSAI license.
Improved business credibility
Building trust with consumers and vendors

Types of FSSAI Returns

There are two types of FSSAI Returns, depending on the type of license held and the nature of operations.

1. Annual Return (Form D1)

All food business operators who are licensed, not just registered, and are involved in:

Manufacturing
Importing
Repacking
Relabelling

The return includes details of food products handled, the quantity manufactured or imported, the size of packages, the sale price, etc. The return can be filed online or offline with the Licensing Authority.

The Return must be filed on or before May 31^st of every financial year for the previous year.

2. Half-Yearly Return (Form D2)

Food businesses engaged in the manufacturing or import of milk and milk products. The return includes the details of the quantity of milk procured and processed, along with the types of milk products manufactured. The return can be filed online or offline with the Licensing Authority.

Due Dates:

April 1 to September 30: Due by October 31.
October 1 to March 31: Due by April 30.

Who is Required to File FSSAI Returns?

Filing FSSAI returns is mandatory for:

All the business operators that hold an FSSAI license
All food manufacturers
Importers
Repackers, Relabelers,
Labelers and Re-packers
Dairy businesses (specifically for D2 returns)
Exporters of food items

Note: Only businesses with an FSSAI License are required to file returns. FBOs with just an FSSAI Registration, i.e., petty food businesses with an annual turnover below ₹12 lakh, are exempted from return filing.

Important Details Required to File FSSAI Return

To file a complete and accurate FSSAI return, you must have the following details ready:

Name, license number, and the registered address of the Food Business Operator
Address of the premises
Name and type of the food product manufactured or handled
Quantity manufactured or handled
Quantity exported or imported
Sales figures, domestic as well as export
Dates of manufacturing, processing, or imports
Source and destination of products
Data regarding any changes in the operations, such as the introduction of new products or modifications to existing processes
Information on opening stocks at the start of the year and closing stocks at the end of the financial period

Step-by-Step Procedure for Filing FSSAI Annual Return

Here’s a simplified step-by-step guide to filing your FSSAI return:

Step 1: Access the FoSCoS Portal:

Open your Web Browser and visit https://foscos.fssai.gov.in.

Step 2: Log in to the FoSCoS Portal:

Step 3: Select the ‘Annual Return’:

From the side menu, choose the "Fill Annual Return" option under the appropriate sub-menu.

Step 4: Proceed to the Return Form:

Click on "Proceed" to start filling out your annual return.

Step 5: OTP Verification:

An OTP will be sent to your registered mobile number and email.

Step 6: Choose the Annual Year:

Select the financial year for which you wish to file the return.

Step 7: Fill in Form D-1:

Enter all the required details, such as production data, sales, imports, etc., as specified in Form D-1.

Step 8: Submit the Return:

After reviewing all the information, click on File Annual Return" (or "File Revised Return" if applicable) to complete your submission and download and save the acknowledgment receipt.

Common Mistakes to Avoid

Missing the deadline
Incomplete data, such as omitting sales data or product categories.
Choosing the Wrong return type, such as filing D1 instead of D2 (or vice versa).
Assuming returns are optional: NO! Returns are mandatory, even if no production has taken place.
No recordkeeping of the returns filed

NIL Return

Even if there are no production or sales, Food Business Operators (FBOs) holding an FSSAI license must file a NIL return. This helps the FSSAI keep track of dormant or inactive businesses and ensures continuity in licensing records.

Return Filing Checklist for FBOs

Here’s a ready-to-use checklist to stay compliant:

Check your license type and number.
Identify your return category.
Collect accurate data on the product, sales, and inventory.
Log in to the FoSCoS portal.
Fill in the return form correctly.
File the return before the due date.
Download and save the acknowledgment copy.

Can FSSAI Returns Be Revised?

Currently, FSSAI returns cannot be revised after submission. Hence, it is important to verify all information thoroughly before submission. In case of errors, you may consult the designated Food Safety Officer of your jurisdiction.

Why Choose Kankakkupillai for FSSAI Annual Return Filing?

Filing FSSAI returns may seem easy, but it can be tricky for businesses that handle multiple products or operate in several states. In such cases, Kankakkupillai is your go-to partner for FSSAI returns. We provide:

Expertise in FSSAI Compliance: Compliance with the FSSAI regulations can be challenging. With our extensive experience, we ensure that your returns are filed accurately and in accordance with all applicable guidelines and within the timeline.
Simplified Filing Process: Filing FSSAI returns involves meticulous documentation and adherence to deadlines. We streamline this process by handling everything from data collection to submission, allowing you to focus on your business operations without the administrative burden.
Transparent and Competitive Pricing: We believe in clear and upfront pricing. Our FSSAI return filing services are offered at competitive rates, with a detailed breakdown of costs provided at the outset. No hidden fees! Only offered what is being told!

Frequently Asked Questions

Why is it necessary to file these returns? +

The primary reasons to file FSSAI Returns are legal compliance, maintaining transparency, and ensuring food safety. Filing the return helps avoid penalties like fines for late submissions

What key details need to be included in the return? +

Business name, FSSAI license number, the address of your premises, details about the food products handled, production quantities, import/export data, sales figures, inventory records, and any operational changes that occurred during the reporting period.

What is the difference between the annual and half-yearly returns? +

FSSAI license holders file the annual return Form D-1. In contrast, the half-yearly return (Form D-2) is specifically required for businesses involved in manufacturing or processing milk and milk products, with two separate periods in a year.

What happens if I fail to file my return on time? +

Failure to file the return on time can result in penalties of ₹100 per day of delay. Persistent failure to file may lead to more severe consequences, including license suspension or cancellation and legal action in the case of providing false information.

Can I file an NIL return if there is no production or sales? +

Yes, even if there are no activities during a reporting period, you must file a NIL return.

How do FSSAI returns contribute to business credibility? +

Timely and accurate return filings show that your business is compliant with national food safety standards, which builds trust among consumers, vendors, and regulatory authorities.