Annual Return (Form D1)
For every Food Business Operator (FBO) in India, adherence to the stringent regulations set by the Food Safety and Standards Authority of India (FSSAI) is paramount. Beyond obtaining your FSSAI license, a critical annual compliance requirement is the filing of Form D1. This annual return provides a comprehensive overview of your food-related activities, ensuring transparency and accountability in the food supply chain. At Account Assure, we specialize in meticulously preparing and timely filing your FSSAI Annual Return (Form D1), safeguarding your license validity and ensuring seamless compliance.
Get In Touch
What is FSSAI Annual Return (Form D1)?
The Food Safety and Standards Authority of India (FSSAI) is the apex body responsible for protecting and promoting public health through the regulation and supervision of food safety. To ensure continuous compliance and monitor the activities of Food Business Operators (FBOs), FSSAI mandates the filing of an annual return.
Form D1 is the specific annual return form prescribed by FSSAI. It is a comprehensive statement detailing the quantity of various food products manufactured, imported, exported, or handled by a food business during the preceding financial year (April 1st to March 31st).
Who Should File FSSAI Returns?
- Every FBO has a business turnover of more than Rs.12 lakhs.
- Every FBO importing, selling, manufacturing, exporting, storing, distributing, handling or transporting any type of food product.
- The FBO is involved in the manufacturing and distribution of milk.
Exempted Entities for Filing Returns
The FSSAI issued a notification of exemption, exempting certain entities from filing the FSSAI annual return, which is as follows:
- Fast-food joints.
- Restaurants.
- Grocery stores.
- Canteens.
Who Should File FSSAI Returns?
- Every FBO has a business turnover of more than Rs.12 lakhs.
- Every FBO importing, selling, manufacturing, exporting, storing, distributing, handling or transporting any type of food product.
- The FBO is involved in the manufacturing and distribution of milk.
Necessary Information in FSSAI Annual Returns
The below-mentioned details are required to be stated in the FSSAI annual return,i.e. Form D1
- FBO name and address.
- FSSAI licence number.
- Statement showing quantities of food products handled, manufactured, exported and imported in tonnes. The statement contains the following particulars:
- Name of the food product manufactured, handled, exported or imported.
- Size of can, bottle, bulk package or any other package.
- Quantity in metric tonnes.
- Value.
In the case of import or export, the following additional information is required to be stated in the statement
- Name of the port or country of export.
- The quantity imported or exported in kg.
- Rate per kg or per unit of packing CIF/FOB.
- Value.
Process for Filing FSSAI Returns
The FBOs can file the FSSAI returns, i.e. form D1 and D2 either online or offline. To file the FSSAI returns online, FBOs can log into the FoSCoS portal, fill out the respective form and submit them. The online submission of annual returns is effective from the financial year 2020-21.
The offline process to file the annual returns is as follows:
- Download the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011 (‘Regulations’) and take a printout of the form D1/form D2 provided in the Regulations.
- Fill in the details in the form.
- After filling the details in the form, the FBOs can send the form through a registered post or email to the concerned food licensing authority of their respective jurisdiction.
The details filled in FSSAI returns should be in corroboration with the facts declared and mentioned in the FSSAI license. If there is any dissimilarity in the details, the FBOs should make the necessary modifications to the FSSAI license.
Penalty for Non-Compliance
According to the Regulations, when FBOs does not file the FSSAI returns within the prescribed due date, a fine of Rs.100 will be imposed on them every day the default continues starting from the next day of the due date.
How Account Assure Ensures Seamless FSSAI Annual Return (Form D1) Compliance:
As your trusted Financial Audit Firm, Account Assure provides comprehensive and meticulous support for your FSSAI Annual Return (Form D1) filing:
Applicability Assessment
We help determine if your business is mandated to file Form D1 based on your FSSAI license and business operations.
Data Compilation & Verification
- Assistance in systematically gathering all required data regarding your food products, quantities, values, and import/export details.
- Meticulous verification of data for accuracy and consistency with your financial records.
Accurate Form Preparation
Expert preparation of Form D1, ensuring all sections are correctly filled as per the latest FSSAI regulations and guidelines.
Seamless Online Filing
Secure and prompt online submission of your FSSAI Annual Return on the FoSCoS portal within the prescribed due date.
Discrepancy Resolution
Identifying and helping resolve any data mismatches or issues that may arise during the filing process.
Safeguard Your Food Business, Ensure FSSAI Compliance with Account Assure.
Don’t let the complexities of FSSAI Annual Return filing expose your food business to risks. Partner with Account Assure for reliable, accurate, and timely compliance services that protect your license, enhance your credibility, and ensure your adherence to food safety standards.
Contact us today for a consultation and secure your FSSAI compliance.
Get Started Today!
Want to incorporate your Private Limited Company hassle-free? Let Account Assure handle the complexities while you focus on growing your business!