FSSAI: ANNUAL RETURN AND RENEWAL
The Government of India has introduced the Food Safety and Standards Act, 2006 with the motive to regulate and prevent the food industry. The Food Safety and Standard Act, 2006, consist of laws that direct the sale, manufacturing, storage, distribution, and import of food items within the country. However, it would be good to ensure that all the proper criteria and compliances are duly fulfilled by the food business operator.
The term food safety guarantees that food is healthy and clean and is free from diseases like stomach aches, poisoning, etc. To ensure the purity of food and packed food items the Food Safety and Standard Act, 2006 was enacted. It has framed the food safety laws and regulates the food industry relating to manufacturing, sale, storage, distribution, and import.
What are the Kinds of Annual Return?
The kinds of FSSAI Annual Return laid down under the FSSAI Act are-
FSSAI Form D1
Food business units involved in manufacturing, importing, labeling, packing, re-labeling, and re-packing needs to file FSSAI Form D1 which is mandatory for them. The form is prescribed by the Food Safety Commissioner and is a mandatory for the FBOs irrespective of the production they are involved in.
The FSSAI annual return-Form D1 should be filed on or before 31st May of every fiscal year. The form is filed with the Licensing Authority depending upon the type of food products sold by the FBO in the preceding financial year.
FSSAI Form D2
Form D2 is filed half-yearly and not every food business operator is eligible to file Form D2. Instead, FSSAI license holders who are involved in the manufacturing and distribution of milk or milk products can file Form D2. Form D2 is filled from 1st April to 30th September and from 1st October to 31st March of every financial year.
Revised Format of Annual/Half -Yearly Return
As per the revised guidelines of FSSAI, For food business involved in manufacturing of milk and milk products, half-yearly return (Form D2) shall be discontinued. They shall be required to file the annual return for manufactures as per the revised format online.
Note: 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.
FSSAI Annual/ Half -Yearly Return Filing Date Extension
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 December 2020. In this regard, the following procedural formalities need to be followed by FBO for filing Annual/ Half -Yearly Return.
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 online in India:
Due Dates for the Submission of Form D1
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 December 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 December 2020
Details Required for Filing FSSAI Annual Return
The FBO need to provide the following details while filling the FSSAI Annual Return:
Procedure to File Annual/ Half -Yearly Return:
According to the earlier guidelines, 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.
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