Food Business Annual/ Half -Yearly Return Filing Date Extended

On account of the prevailing lockdown in India for the COVID-19 pandemic, the Food Business Operator (FBO) is facing difficulties in the submission of Annual/Half-yearly return. Considering the issues, the Food Safety Standard Authority of India has issued a circular concerning the extension of the timeline for filing Annual/Half-yearly Returns for Food Business. As per this notification, FSSAI extended the timeline for submission of annual return for the financial year 2019-2020 and a half-yearly return for the October 2019 – March 2020 till 31st July 2020. In this regard, the following procedural formalities need to be followed by FBO for filing Annual/ Half -Yearly Return.

Annual/Half -Yearly Return for Food Business

According to the Food Safety and Standards (Licensing and registration) Regulations, 2011, food businesses having an FSSAI license need to file FSSAI returns. The FSSAI returns are basically of two types: FSSAI Annual Return - Food Business Operators (FBO) involved in the manufacturing and importing of food products need to submit Annual Returns by 31st May of every preceding financial year. FSSAI Half -Yearly Return - Manufacturers of Milk and Milk products need to submit Half-yearly returns within one month of completion of the previous half-year. A food business is required to file a separate FSSAI Annual return for every FSSAI license issued under the FSSAI regulations, irrespective of whether the same Food Business Operator holds more than one license. Know more about the FSSAI Registration/Licensing in India

FSSAI Annual Return – Form D1

The FSSAI Annual Return is required to be filed in a prescribed format laid down by the concerned Food Safety Commissioner concerning the category of food products manufactured or sold by the business during the previous financial year.

Eligible FBO for Annual Return Filing

Following Food Business Operator (FBO) need to file the FSSAI annual return in the Form D-1 to the Food Licensing Authority about the category of food products manufactured or sold by them during the preceding financial year:

Food manufacturers
Labelers
Importers
Packers
Every FBO except the ones dealing in milk and milk products.

Exemptions from Filing FSSAI Annual Return

According to the Food Safety and Standards (Licensing and registration) Regulations, 2011, the following food businesses are exempted from filing an FSSAI annual return in India:

Fast food joints
Restaurants
Grocery stores
Canteens

Due Dates for the Submission of Form D1

As mentioned above, the due date for annual return filing is 1st April to 31st March of every financial year. As per the FSSAI notification, the due date for submission of annual return is extended till 31st July 2020.

Penalty for Late or Non-submission of Annual Returns

Non-submission of annual return for the food business beyond 31st May of every year will attract a late fee of Rs. 100 per day till the date of submission of FSSAI annual return. Note: According to the notification, the penalty will not be deducted from the FBO till 31st July 2020

Details Required for Filing FSSAI Annual Return

The FBO need to provide the following details while filling the FSSAI Annual Return:

Name of the food product manufactured or imported
Size of the bottle, any other package (like PP) or bulk package
Quantity in Metric Ton
The selling price of the food products per Kg or unit of packing
Value of the Food Product
Imported quantity in Kg
The list of details of countries or port where the food products are imported
Rate per unit or per Kg of packing cost, insurance, and freight (C.I.F) free on board. / F.O.B.

The format of the FSSAI Annual Return Form D1 is as follows: [pdf-embedder url="https://www.indiafilings.com/learn/wp-content/uploads/2020/06/D1.pdf"]

FSSAI Half Yearly Return – Form D2

According to the FSSAI regulation, all manufacturers of milk and milk products having an FSSAI license need to file the half-yearly returns known as Form D2. The half-yearly returns in Form D2 are of 2 types as mentioned below:

The one related to the period from 1st April to 30th September every year
The one related to the period from 1st October to 31st March every year.

Due Dates for the Submission of Form D2

As mentioned above, the FBO needs to file half yearly return within one month of completion of the previous half-year. Due to the COVID-19 pandemic, the FSSI extended the due date for submission of annual return till 31st July 2020.

Penalty for Late or Non-submission of Half-Yearly Return

Non-submission of FSSAI half yearly return for the food business beyond 31st May of every year will attract a late fee of Rs. 100 per day till the date of submission of half-yearly return. According to the notification, the penalty will not be deducted from the FBO till 31st July 2020

Details Required for Filing FSSAI Half-Yearly Return

The FBO needs to provide the details of milk and milk products being handled, manufactured, and imported, by the milk manufacturer’s half-yearly. The format of the FSSAI Half-Yearly Return Form D2 is as follows: [pdf-embedder url="https://www.indiafilings.com/learn/wp-content/uploads/2020/06/D2.pdf"]

Procedure to File Annual/ Half -Yearly Return

The FBO needs to download the requisite form D1/D2 Based on the kind of business (KOB. Fill the basic details of the food business and review the details provide and corroborate with the facts declared during the licensing process. In case of any deviations, please update the license by applying for modification through Food Safety and Compliance System (FoSCoS). Upon finalizing the details, the FBO can either send the details through registered post or email to the licensing authority within the respective jurisdiction. The details of the licensing authority can be accessed through the official website of the FSSAI. Note: Please note FSSAI doesn’t acknowledge confirming the successful submission of the returns.