Introduction: The Food Safety and Standards Authority of India (FSSAI) has recently issued an order, F. No. 15(31)2020/FoSCoS/RCD/FSSAIptl -Part(4) (Comp. No. 7909), dated 8th January 2024, introducing a significant provision in the Food Safety Compliance System (FoSCoS). This provision allows Food Business Operators (FBOs) to file updated or revised annual returns after the original submission deadline, providing an opportunity to rectify inadvertent mistakes. Let’s delve into the details of this latest regulatory update.
Detailed Analysis:
1. Background: The order addresses Clause 2.1.13 of the FSS (Licensing and Registration of Food Businesses) Regulations, 2011, specifying the submission deadline for annual returns by Manufacturers and Importers.
2. Online Filing Mandate: FSSAI, through a prior order dated 18th December 2020, mandated the online filing of Annual Returns in FoSCoS for FY 2020-21 onwards, emphasizing the move towards digital compliance.
3. Penalty Capping: A subsequent order dated 10th November 2022 imposed a penalty for late filing, capped at 5 times the annual license fees (Rs. 100 per day).
4. Revised Filing Conditions and Fees: The new provision allows FBOs to update or revise annual returns even after the 31st May deadline. Conditions and fees for revision are categorized based on the filing timeline and compliance status.
5. Compliant FBOs by 31st May:
- Maximum of two revisions allowed.
- Revised filing fee:
- Within three months (by 31st August): One-year license fee + GST.
- Beyond three months (01st September to 31st March): Two-year license fee + GST.
- FBOs with late filing by 31st May:
- One-time revised filing allowed until 31st March of the following year.
- Revised filing fee: Two-year license fee + GST.
- Restrictions on Revised Filing:
- No revised filing allowed for original returns filed beyond 31st March.
5. Effective Date: The provision comes into effect from 6th January 2024 for Annual Returns of FY 2022-23, considering the last date of original return submission was 31st May 2023 (extended to 30th June 2023).
6. Approval and Information Distribution: The order concludes by confirming that the provision has received approval from the Competent Authority. It is communicated to all stakeholders, including Food Business Operators, Associations, Food Safety Mitra, and State Commissioners and Directors of Regional Offices.
Conclusion: The introduction of the provision to file updated or revised annual returns in FoSCoS after the original deadline is a significant step by FSSAI. This allows FBOs to rectify errors and ensure accurate reporting. The conditions and fees associated with revised filing provide a structured framework, balancing compliance and flexibility. It is crucial for FBOs to be aware of these changes and leverage the opportunity responsibly. This regulatory update aligns with FSSAI’s commitment to digital transformation and streamlining compliance processes for the food industry. For further inquiries, stakeholders are encouraged to reach out to FSSAI’s Regulatory Compliance Division.
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F. No. 15(31)2020/FoSCoS/RCD/FSSAIptl -Part(4) (Comp. No. 7909)
Food Safety and Standards Authority of India
(A Statutory Authority established under the Food Safety & Standards Act, 2006)
(Regulatory Compliance Division)
FDA Bhawan, Kotla Road, New Delhi-110 002
Dated, the 8thJanuary, 2024
ORDER
Subject: Introducing the Provision in FoSCoS to file Updated/Revised Annual Return –reg.
Clause 2.1.13 of FSS (Licensing and Registration of Food Businesses) Regulations, 2011 specifies the condition for submission of annual returns by Manufacturers and Importers by 31st May of every year for the food business activities being handled by them during the previous financial year. FSSAI vide order dated 18th December 2020, has made it mandatory to file the Annual Return for FY 2020-21 onwards through online mode in FoSCoS only. Further, FSSAI vide order dated 10.11.2022, has capped maximum amount of penalty levied due to late filing [Rs. 100 per day] to 5 times the annual license fees.
2. Presently, FBOs [Manufacturers and Importers] are allowed to revise/update the already filed annual returns only till the last date of submission i.e. by 31st May. In this connection, with the approval of Food Authority, the provision to update/revise Annual
Return in FoSCoS after 31st May has been enabled to rectify inadvertent mistakes subject to the following conditions and fees:
i. Compliant FBOs who have filed Annual Return by 31st May of following year: Revision of annual return is allowed maximum of two times and the last submitted annual return will be considered as final. The revised filing fee applicable is as follows:
a. Revising within Three months i.e. by 31st August of following year: One-year license fee + GST
b. Revising beyond Three months i.e. 01St September to 31st March of following year — Two-year license fee + GST
ii. FBOs who have filed Annual Return beyond 31st May of following year with late fee: Only one time revised/updated filing of annual return is allowed till 31st March of the following year, with revised filing fee equal to Two year license fee + GST
iii. Revised filing of Annual return is not allowed for the original annual returns filed beyond 31st March of the following year. For ex. if an FBO files delayed annual return [first time] for FY2022-23 on 1st April, 2024 [for which due date was 31st May, 2023], in such cases, FBOs are not allowed to file revised return.
4. The provision for filing of updated/revised return will come into effect from 06.01.2024 for Annual Returns of FY 2022-23 for which last date of submission of original return was 31st May 2023 [and extended till 30th June 2023 vide order dated 09.06.2023].
This issues with the approval of the Competent Authority.
(Inoshi Sharma)
Executive Director (CS)
Email: ed-office@fssai.gov.in
To:
1. All Food Business Operators, Associations, Food Safety Mitra, and other stakeholders.
2. Commissioners of Food Safety of all States/UTs
3. Directors of all Regional Offices, FSSAI
4. CTO, FSSAI – with a request for uploading on the FSSAI website
Copy for information to:
1. PPS to Chairperson, FSSAI
2. PS to CEO, FSSAI.
3. All Divisional Heads, FSSAI.
