Types of FSSAI Returns

 1. Form D1 (Annual Return):

             o Applicability: Mandatory for all FBOs involved in manufacturing, importing, exporting, packing, repacking, or relabeling food products.
             o Details Required: 
                      o Name and address of the FBO.
                      o FSSAI license number.
                      o Quantities of food products handled, manufactured, exported, or imported (in metric tones).
                      o Details of packaging (e.g., size of cans, bottles, or bulk packages).
                      o Value of food products.
                      o For imports/exports: Additional details like country of origin/destination.
              o Due Date: Must be filed by 31st May for the preceding financial year (e.g., for FY 2024-25, the deadline is 31st May 2025).
2. Form D2 (Half-Yearly Return): 
             o Applicability: Mandatory for FBOs involved in manufacturing or importing milk and milk products.
             o Details Required: 
                      o Quantity of milk handled.
                      o Details of milk products manufactured.
                      o Procurement and sales data.
             o Due Dates: 
                      o For the period 1st April to 30th September: Due by 31st October.
                      o For the period 1st October to 31st March: Due by 30th April.

Note: FBOs with multiple FSSAI licenses must file separate returns for each license.

Step-by-Step Process to File FSSAI Returns

FSSAI returns are filed online through the Food Safety Compliance System (FOSCOS) portal. Here’s a step-by-step guide:

    1. Access the FOSCOS Portal:  
             o Visit https://foscos.fssai.gov.in.
             o Log in using your Application Reference Number, License Number, or Certificate Number.
    2. Navigate to Return Filing Section: 
             o After logging in, go to the “File Annual Return” section.
             o Select the appropriate form (Form D1 for annual returns or Form D2 for half-yearly returns).
    3. Fill in Required Details: 
             o Enter details such as:
                      o FSSAI license number.
                      o Business details (name, address, contact information).
                      o Quantities of food products manufactured, imported, or exported.
                      o Purchase and sales data.
              o Use the provided template (if applicable) to ensure accuracy.
     4. Upload Documents: 
              o Download the template from the portal, fill in the details, and upload the completed document.
              o Ensure all information is accurate to avoid rejections.
     5. Review and Submit: 
              o Double-check all entered data for accuracy.
              o Submit the form and retain the acknowledgment receipt for records.
     6. Track Submission: 
              o After submission, you can track the status of your return on the FOSCOS portal.

Documents Required

    • FSSAI license number. 
    • Business details (name, address, contact information).
    • Details of food products handled (name, quantity, value).
    • Sales and production data.
    • For imports/exports: Additional details like country and port of entry/exit.

Deadlines

    • Form D1 (Annual Return): By 31st May of the following financial year.  
    • Form D2 (Half-Yearly Return): 
             o For April–September: By 31st October.
             o For October–March: By 30th April.

Importance of FSSAI Return Filing

    • Legal Compliance: Ensures adherence to the Food Safety and Standards Act, 2006. 
    • Transparency: Provides FSSAI with data to monitor food safety standards.
    • License Validity: Maintains the validity of the FSSAI license and avoids disruptions.
    • Consumer Trust: Demonstrates commitment to food safety, enhancing business reputation.
    • Eligibility for Benefits: A valid return filing history may be required for certain government schemes or grants.

Additional Tips

    • Use Professional Services of Compliance India can assist with filing to ensure accuracy and compliance. 
    • Maintain Records: Keep detailed records of production, sales, and import/export data to streamline the filing process.
    • Check License Expiry: Ensure timely renewal of your FSSAI license, as return filing is linked to maintaining license validity.