The Food Safety and Standards Authority of India (FSSAI) has introduced a provision for updation/ revision of Annual Returns in its Food Safety Compliance System (FoSCoS) portal. This order is dated January 8, 2023.
It may be recalled that as per clause 2.1.13 of Food Safety and Standards (Licensing and Registration of Food Business) Regulations, 2011 all the food manufacturers and importers are required to submit annual return by 31st May of each year.
FSSAI had earlier issued a notification regarding mandatory online submission of Annual Return by Food Business from FY 2020-21 and the revised format of annual return has also been incorporated in the FoSCoS portal.
Subsequently an order was also issued that any delay in filing Annual return beyond 31st May each year shall attract a penalty of Rs.100 per day for delay till the date of filing of the return. The maximum penalty that can be levied shall not exceed 5 times the annual license fees. This came into effect from FY 2021-22 onwards.
The food manufacturers and importers were permitted to revise the already filed annual return only up to May 31, i.e. the last date of submission. The FSSAI has now introduced a provision to update/ revise annual returns after May 31 subject to the following conditions and fees:
- FBOs who have filed annual returns by May 31 of the next year can revise their returns for a maximum of two times. The last submitted annual return will be considered as final. The revised filing fees will be as follows:
- revisions with 3 months, i.e. by August 31 of the next year: One-year licence fee + GST
- revisions beyond 3 months, i.e. September 1 to March 31 of the next year: Two-year licence fee + GST
2. FBOs who have filed annual returns beyond May 31 of the next year with late fees can revise their returns only once till March 31 of the next year. Their revised filing fees will be two-year licence fee + GST
3. Provision of revised filing of original annual return is not available to FBOs who have filed annual returns beyond March 31 of the next year.
The provision of revised filing of annual return has come into effect January 6, 2024 for annual returns for FY2022-2023.
