The FSSAI (Food Safety and Standards Authority of India) Return filing process is a mandatory annual (and in some cases, half-yearly) compliance requirement for most Food Business Operators (FBOs) in India. This process ensures that FBOs adhere to food safety standards and provides FSSAI with crucial data about the food industry.

Who Needs to File FSSAI Return?

Generally, all FBOs holding an FSSAI License (State or Central) are required to file annual returns. This typically includes:

• Manufacturers: General manufacturing, relabelers, repackers.

• Importers: All food importers.

• Exporters: All food exporters.

• Processors: Including processing, preparing, or packaging food.

• Storers and Distributors

• Traders and Wholesalers

Exemptions (generally): Some FBOs are typically exempt from filing annual returns, including:

• FBOs with Basic FSSAI Registration (those with an annual turnover of less than ₹12 lakhs).

• Restaurants, fast-food joints, grocery stores, and canteens (unless specifically directed otherwise by FSSAI).

Important Note: Even if an FBO holds multiple licenses, a separate return must be filed for each FSSAI License, as the filing is location-specific, not applicant-specific.

Types of FSSAI Returns and Due Dates

There are primarily two types of FSSAI Returns:

1. Form D1 (Annual Return):

   • Who files: Most manufacturers, importers, relabelers, repackers, and other FBOs covered by State or Central licenses.

   • Periodicity: Annually.

   • Covers: Activities from April 1st of the previous financial year to March 31st of the current financial year.

   • Due Date: May 31st of every year for the preceding financial year.

     • Example: For the financial year 2024-25, the due date is May 31, 2025.

2. Form D2 (Half-Yearly Return - specifically for Milk and Milk Products):

   • Who files: FBOs involved in the manufacturing or processing of milk and milk products.

   • Periodicity: Half-yearly.

   • Due Dates:

     • For the period April 1st to September 30th: Due by October 31st.

     • For the period October 1st to March 31st: Due by April 30th.

   Note: Recent notifications from FSSAI have indicated a shift towards annual filing for milk and milk product manufacturers as well, aligning them with the general annual return format. It's crucial to check the latest FSSAI advisories on the FoSCoS portal for the most current information.

Information Required for FSSAI Return Filing

The information required varies slightly between Form D1 and Form D2, but generally includes:

• FSSAI License Number.

• Name and Address of the FBO.

• Kind of Business (KoB) endorsed on the license.

• Details of Food Products:

  • Name of the food product manufactured/handled/imported/exported.

  • Product category and sub-category.

  • Quantity in metric tonnes (or kilograms for import/export).

  • Value (in INR).

  • Packaging type and size.

• For Imports/Exports (additional details):

  • Name of the country or port of export/import.

  • Rate per Kg or per unit of packing (F.O.B./C.I.F.).

• Financial Information: Sales/Turnover for the year (though not directly asked in current online forms, it's relevant for business understanding).

• Compliance Information: Number of Food Safety Audits conducted, details of recalls (if any).

• Potable Water Test Report: For manufacturers, test reports for potable water used in the process (usually for April-September and October-March periods).

FSSAI Return Filing Process (Online through FoSCoS)

The FSSAI has mandated online submission of annual returns through its Food Safety Compliance System (FoSCoS) portal (https://foscos.fssai.gov.in/). Physical submissions are generally no longer accepted.

1. Access the FoSCoS Portal: Go to the official FoSCoS website.

2. Login: Use your FSSAI License/Registration Number as the username and your password to log in.

3. Navigate to Annual Return Section: After logging in, find the "Annual Return" or "Returns" section.

4. Select Financial Year and Form:

   • Choose the relevant Financial Year for which you are filing the return.

   • Select the appropriate form: Form D1 (for most FBOs) or Form D2 (if applicable for milk/milk products, as per current guidelines).

5. Fill the Online Form:

   • Carefully enter all the required details into the online form. The portal is designed to capture all necessary information related to your food business operations, production volumes, and sales.

   • Ensure accuracy and consistency with your company's records.

6. Upload Documents (if required):

   • While much of the data is directly entered, some supporting documents like potable water test reports or specific compliance reports might need to be uploaded as per the form's instructions.

7. Review and Validate:

   • Before final submission, review all the entered information thoroughly to check for any errors or omissions. The system may also have built-in validation checks.

8. Submit the Return:

   • Once satisfied with the data, submit the return online.

   • A nominal fee might be applicable depending on the business size and category (though the focus is primarily on compliance).

9. Generate Acknowledgment:

   • Upon successful submission, the system will generate an acknowledgment. It's important to download and save this acknowledgment for your records.

Consequences of Non-Filing or Late Filing

Failing to file the FSSAI Annual Return on time or filing incorrect information can lead to penalties:

• Late Fee: A penalty of ₹100 per day is charged for each day of delay beyond the due date (May 31st for Form D1).

• Maximum Penalty: The maximum penalty levied can be up to five times the annual license fees.

• Legal Action: Continued non-compliance or submission of false information can lead to legal action, suspension, or even cancellation of the FSSAI License, which would halt your food business operations.