Every Food Business Operator is required to file periodical return depending on its Type of Business and Type of License he is holding. This article will let you know about returns FBO is required to file depending on their business activity and License category.
Applicable Provisions of Food Safety and Standards Act, 2006 related to FSSAI Returns
Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011 – Clause 2.1.13 and Conditions of License in Annexure 3
Types of Returns for Food Business Operators
|S. No.||Type of Return||Applicability||Form and Due date|
|1.||Annual Return||For FBO’ s involved in Manufacturing/Processing including Relabellers /Repackers and Importers||Form D1
By 31st may (For Financial Year 1 April to 31st March of the preceding year)
|2.||Half Yearly Return||For FBO’ s involved in Manufacturing/Processing of Milk and Milk Products||Form D2
1 April to 30 September
1 October to 31st March
To be filed within 1 month of the above half year periods
|3.||Quarterly Return||For Exporters||To be filed Quarterly|
Procedure to file Return
1.Annual and Half Yearly Return
If a FBO holds more than 1 License, then he is required to file separate return for each license.
Exemptions from filing Annual Return
FBO’s which are not mentioned in the Applicability Column of Annual Return are exempted from filing Return.
Penalty for Non Compliance
Rs. 100/- per day shall be leviable if return is not filed beyond 31st May of the year.
Form D1 format- https://foscos.fssai.gov.in/assets/docs/D1.pdf
Form D2 format- https://foscos.fssai.gov.in/assets/docs/D2.pdf