1. Restaurants
2. Fast food
3. Joints Canteens
4. Grocery stores
   

   The following entities are required to file the annual returns:–

   1. Every food manufacturer, importer, exporter, seller, etc., except the manufacturers of milk and milk products (they have to file a halfyearly return);
   2. Every FBO with the business turnover equal to or exceeding Rs. 12 lakh.
   3. Mandatory FSSAI Annual Returns Unlike other businesses, Food Businesses consist of filing only two kinds of returns every year.
   4. They are as follows:
      1. FSSAI Form D1, and
      2. FSSAI Form D2.

   FSSAI Returns	Due Dates	To be filed by whom
   Form D1	31st May	Every food manufacturer, importer etc.
   Form D2 (half-yearly return)	30th September/30th March	Manufacturer of milk/milk products

   FSSAI Form D1:

   All the food manufacturers, importers, labellers, re-labellers, packers, and re-packers, etc. need to file FSSAI Form D1 mandatorily, either online or in physical form as prescribed by the Food Safety Commissioner. Furthermore, this is mandatory irrespective of whatever is the production of the FBO in the previous year. The FSSAI annual return, Form D1 should be filed on or before 31st May of every financial year to the Licensing Authority depending on the types of food products sold by the FBO in the preceding financial year.

   FSSAI Form D2:

   The Form D2 is a half-yearly return and isn’t for every food business operator. Instead, this needs to be filed by every FSSAI license holder who is involved in the business of manufacturing or importing of milk and/or milk products. FSSAI annual return, Form D2 must be filed on a half yearly basis. The time period for filing this return is from 1st April to 30th September and from 1st October to 31st March of every financial year.

   Note: Every FBO needs to file separate returns for every license issued under the regulations, irrespective of the condition that the Food Business Operator possesses one or more than one license.

   Essential details to furnish while filing Annual Returns

   While filing FSSAI annual returns, it is obligatory for every FBO to provide the following information in the form: Name of the manufactured or handled or sold or imported or exported food product. Size of the bottle or can or any other package (such as PP) or bulk package. Quantity in Metric Tons. The selling price (SP) of per Kilogram (Kg) or per unit of packaging. The value. Imported or exported quantity in Kg. The list of information of countries or port where the products are exported. Rate per unit or per Kg of packaging C.I.F/F.O.B.

   Following entities are exempted from filing FSSAI annual return:

Penalty for delay filing of annual returns

As per Section 2.1.13 (3) of FSS (Licensing and Registration) Regulations, 2011, if the food business operators don’t file the returns within the stipulated time, then a fine of Rs 100 will be imposed on them every day and will keep on increasing if the default continues.

How can PREACH LAW LLP help you with FSSAI annual return filing for your food business?