FSSAI: Provision for Updated/Revised Annual Return

Introduction: The food industry is a critical sector that demands stringent regulatory compliance to ensure the safety and quality of consumables. The FSS (Licensing and Registration of Food Businesses) Regulations, 2011, set out guidelines for Manufacturers and Importers to submit their annual returns by 31^st May each year. Recognizing the need for flexibility and rectification of inadvertent errors, the Food Safety and Standards Authority of India (FSSAI) has introduced a significant provision in the Food Safety and Compliance System (FoSCoS) to allow for the filing of updated or revised annual returns.

Mandatory Online Filing: In a landmark move, FSSAI, through an order dated 18^th December 2020, mandated the submission of annual returns for the financial year 2020-21 onwards exclusively through the online mode in FoSCoS. This step is aligned with the ongoing digital transformation efforts and aims to streamline the reporting process for food businesses.

Penalty Cap for Late Filing: To further incentivize timely compliance, FSSAI, through an order dated 10^th November 2022, has set a cap on the maximum penalty for late filing at Rs. 100 per day, limited to five times the annual license fees. This measure seeks to strike a balance between enforcement and recognizing the challenges faced by businesses.

Provision for Updated/Revised Annual Returns: Recognizing that errors can occur even with the best intentions, FSSAI, has introduced a provision allowing Manufacturers and Importers to update or revise their already filed annual returns in FoSCoS after the 31^st May deadline.

This provision, effective from 6^th January 2024, for the Annual Returns of FY 2022-23, comes with certain conditions and associated fees.

Conditions and Fees for Updated/Revised Annual Returns:

1. Compliant FBOs (Filed by 31st May):

– Maximum of 2 revisions allowed.

– Last submitted annual return considered final.

– Revised filing fee:

• • • Revising within three months (by 31^st August): One-year license fee + GST.
    • Revising beyond three months (1^st September to 31^st March): Two-year license fee + GST.

2. FBOs with Late Filing (Beyond 31st May):

– Only one-time revised/updated filing allowed till 31^st March of the following year.

– Revised filing fee equal to Two-year license fee + GST.

3. Restrictions:

– Revised filing not allowed for original returns filed beyond 31^st March of the following year.

Conclusion: The introduction of the provision for filing updated or revised annual returns in FoSCoS is a commendable step towards facilitating compliance for food businesses. This initiative not only acknowledges the dynamic nature of the industry but also ensures that inadvertent mistakes can be rectified within specified timelines. Food businesses are urged to familiarize themselves with these changes and take advantage of the updated filing provisions to maintain the highest standards of safety and quality.

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Disclaimer: The author is based in Jabalpur and is a Practicing Company Secretary dealing in Corporate, Legal & Taxation services. The information contained in this write up, as provided by the author, is to provide a general guidance to the intended user. The information should not be used as a substitute for specific consultations. Author recommends that professional advice is sought before taking any action on specific issues.

The author can also be reached at [email protected].