The Food Safety and Standards (FSS) Act, 2006, was introduced to regulate the food industry in India. The Food Safety and Standards Authority of India (FSSAI) is the authority that implements the FSS Act. The Food Business Operators (FBOs) must compulsorily obtain the FSSAI registration/license. The FSSAI certificate ensures that the food consumed is healthy and safe for human consumption.
After receiving the FSSAI registration/license, the FBOs must comply with the FSSAI compliances and file the FSSAI annual return. The FBOs must file the annual return within the prescribed time, or else they will have to pay penalties.
► 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.
There are two types of FSSAI returns:
► All food importers, manufacturers, packers, labellers, re-labellers and re-packers must mandatorily file form D1 with the FSSAI licensing authority.
► Form D2 is a half-yearly return. The FBO involved in the business of manufacturing or importing milk or milk products is required to file Form D2.
Note: All FBOs should file a separate return for every license issued under FSSAI regulations, irrespective of whether the same FBO carries more than one food license unit/business.
The due date to file the FSSAI form D1 by the FBOs is on or before 31 May of every financial year.
The FSSAI form D2 is a half-yearly form. It must be filed on or before 31st October for the period from 1 April to 30 September and 30th April from 1 October to 31 March every financial year by the FBOs engaged in the manufacturing of milk and milk products.
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