FSSAI Annual Return.
Every Food Business working under a State or Central FSSAI License needs to file its FSSAI Annual Return in FOSCOS before 31st May every financial year.
Mandatory Returns.
Form D-1
Due: 31st May
All food manufacturers, importers, labellers, re-labellers, packers, and re-packers must file Form D1 mandatorily. This is required irrespective of the production volume in the previous year.
Form D-2
Due: 30th Sep / 30th Mar
A half-yearly return specifically for FBOs involved in the business of manufacturing or importing of milk and/or milk products.
Exemption from Filing
Food Business Operators (FBOs), including Petty Food Business Operators holding an FSSAI Registration Certificate (rather than a License), are not required to submit annual returns. Furthermore, restaurants, grocery stores, canteens, and fast food corners (retail/distribution) are generally exempt from filing under this specific act.
Penalty for Non-Filing
As per Section 2.1.13 (3) of FSS Regulations, 2011, if the food business operators don’t file the returns within the stipulated time, a fine of Rs 100 per day will be imposed on them, and it will keep increasing if the default continues.