Every Food Business Operator is required to file periodical return depending on its Type of Business and Type of License he is holding. In this article we will know about the various returns that are required to be filed as per Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011.
| S. No. | Type of Return | Applicability | Form and Due date |
| 1. | Annual Return | For FBO’ s involved in Manufacturing/Processing including Relabellers /Repackers and Importers | Form D1 Due Date:- By 31st may (For Financial Year 1 April to 31st March of the preceding year) |
| 2. | Half Yearly Return | For FBO’ s involved in Manufacturing/Processing of Milk and Milk Products | Form D2 Due Date:- 1 April to 30 September 1 October to 31st March To be filed within 1 month of the above half year periods |
| 3. | Quarterly Return | For Exporters | To be filed Quarterly |
A separate return shall be filed for every license issued under the Regulations, irrespective of whether the same Food Business Operator holds more than one license.
Any delay in filing return beyond 31st May of each year shall attract a penalty of Rs 100 per day of delay.
Mandatory online submission of Annual Return (FY 2020-21) by Manufacturers and Importers through FoSCoS. Last date: 31st May 2021.
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