A Comprehensive Guide to FSSAI’s Annual Return Updates

If you’re in the food business, you’re likely familiar with the annual return filing process regulated by the Food Safety and Standards Authority of India (FSSAI). Changes are afoot, and we’re here to break it down for you in a simple way.

1. Annual Return Filing Basics:

According to Clause 2.1.13 of the FSS (Licensing and Registration of Food Businesses) Regulations, 2011, manufacturers and importers must submit their annual returns by May 31st each year for the previous financial year’s food business activities.

2. Mandatory Online Filing:

A significant shift occurred on December 18, 2020, when FSSAI made it mandatory to file annual returns from the financial year 2020-21 onward through the online platform, Food Safety Compliance System (FoSCoS).

3. Penalty Cap and Late Filing:

Fast forward to November 10, 2022 – FSSAI capped the maximum penalty for late filing at Rs. 100 per day, limited to five times the annual license fees.

4. Provision for Revision/Update:

Presently, Food Business Operators (FBOs) had the liberty to revise or update their filed annual returns until the submission deadline, i.e., May 31st.

5. Enhanced Flexibility – Updated/Revised Annual Return Provision:

Now, with the green light from the Food Authority, a provision has been introduced to update or revise annual returns in FoSCoS after May 31st. Here are the conditions and fees to keep in mind:

For Compliant FBOs (Filed by May 31st):

• Two revisions are allowed.
• Fees for revising within three months (by August 31st): One-year license fee + GST.
• Fees for revising beyond three months (September 1st to March 31st): Two-year license fee + GST.

For FBOs with Late Filing Beyond May 31st:

• One-time revision is allowed until March 31st of the following year.
• Revised filing fee: Two-year license fee + GST.

Restrictions on Revised Filing:

• Not allowed for original returns filed beyond March 31st of the following year.

6. Implementation Date:

This new provision is effective from January 6, 2024, and applies to Annual Returns of the fiscal year 2022-23. This includes the original return deadline of May 31, 2023, extended to June 30, 2023, as per the order dated June 9, 2023.

Conclusion

These updates aim to provide FBOs with a more flexible and streamlined approach to correcting inadvertent mistakes in their annual returns. Remember, knowledge is power, and staying informed ensures a smoother journey in the world of food business compliance. This information is shared with the approval of the Competent Authority. If you’re part of the F&B industry, keep your eyes on these changes for a hassle-free annual return filing experience!

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