FSSAI Annual Return - Form D1 & Form D2 FSSAI
Any kind of food business activity i.e. manufacturer, re-packer, retailer, wholesaler, importer or exporter can be started only after taking FSSAI registration/licence from the FSSAI department.
Hence you can say, FSSAI registration is pre-requisite to start any kind of food business in India.
Once registration/licence from under FSSAI Act, then Food Business Operator (FBO) also bound to follow other provisions, regulations & guidelines of the Act.
Under FSSAI Licensing & Registration of Food business Regulations, 2011 to track the FBO activities during the year it is mandatory to file every licensee to file Annual return to FSSAI department.
What law says?
As per clause 2.1.13 of FOOD SAFETY AND STANDARDS (LICENSING AND REGISTRATION OF FOOD BUSINESSES), REGULATIONS 2011
- Every licensee shall file annually return for preceding year.
Every licensee engaged in manufacturing of milk and/or milk products
shall file half yearly returns for the preceding half year.- Submit a return electronically or in physical form as may be prescribed
- To the Licensing Authority
- in respect of each class of food products handled by him during the previous financial year.
Also Condition no 5 of Conditions of licence Food Business Operators (FBO) shall furnish annual return And FBO engaged in business of collection/ handling/manufacturing of Milk and Milk Products shall furnish half yearly return.
Hence by above laws, it is concluded that laws talk about Annual Return & half year return only.
Time & form of return to be filed?
All Licensed Food Business Operators (FBO) involved in manufacturing/processing including Relabellers/Repackers and Importers are required to submit annual return of their food business in Form D-1 for every preceding year by 31st May.
FBO involved in manufacturing/processing of Milk and Milk products are required to submit half yearly return in Form D-2 within one month of the end of the preceding half year i.e April to September and October to March.
Penalty for non filing?
As per clause 2.1.13 of FSS (LICENSING AND REGISTRATION OF FOOD BUSINESSES), REGULATIONS 2011, If any delay in filing return beyond the specified period above i.e. 31st May or One month (as the case may be) shall attract a penalty of Rs 100 per day of delay.
Extension due to COVID 19?
Due to COVID -19 pandemic difficulties were being faced by the FBO in submission of annual & half yearly returns during lockdown.
Timeline for submission of annual return (Form D-1) for FY 2019-20 by FSSAI licensed food business involved in manufacturing/processing and importing of food products is extended till 31st December, 2020.
AND
Timeline for submission of half yearly return (Form D-2) for October 2019 -March, 2020 And April 2020 to September 2020 by FSSAI licensed food business involved in manufacturing/processing and importing of food products is extended till 31st December, 2020.
FBO shall send their returns as per the form D1 or D2 through email/physical copies to concerned licensing authorities. The list of licensing authorities is available on the website of FSSAI.
DISCLAIMER:- THE ARTICLE HAS BEEN
WRITTEN BY SUDHIR ARYA, COMPANY SECRETARY IN PRACTICE & STARTUP CONSULTANT.
DUE CARE HAS BEEN TAKEN TO ENSURE THE CORRECTNESS OF INFORMATION. IT'S BASED ON
THE RELEVANT INFORMATION AVAILABLE AT THE TIME OF WRITING IT. HOWEVER, THIS ARTICLE
CAN'T BE CONSTRUCTED AS LEGAL OPINION AND WRITER WILL NOT BE LIABLE FOR ANY
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