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

Due Date

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

Due Date

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

  • These returns is required to send Physically or by Email to Food Licensing Authorities
  • List of Authorities for Central and State Food Licensing Authorities are provided on this website https://www.fssai.gov.in/

2.Quarterly Return

  • This return can be filed online on website https://foscos.fssai.gov.in/
  • Here you are required to fill required details to fill returns for Exporters 

Note

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

Tags:

Author Bio

Qualification: CS
Company: N/A
Location: EAST DELHI, Delhi, India
Member Since: 15 Apr 2020 | Total Posts: 16
I am Qualified Company Secretary June 2019 Batch. Writing legal blogs and articles for websites is my passion. Practising in Incorporation of Companies, Winding up of Company, All kinds of ROC Compliance, Annual Filing, Income Tax Return Filing ,Search Report for Companies. View Full Profile

My Published Posts

More Under Corporate Law

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

April 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
2627282930